84 research outputs found

    The role of management accounting systems in enhancing organisational effectiveness in Jordanian commercial banks

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    The research looks at the nature of MAS in Jordan, and at its role in enhancing organizational effectiveness in Jordanian commercial banks. It looks into MAS, their design, the causes behind their design, the operation of MAS, and subsequently any effects on OE. The first part of the fieldwork is a case study on one of the nine Jordanian commercial banks that form the research population. Data was collected from sixteen personal semi-structured interviews on the different aspects of MAS adopted in the case study. The second part of the fieldwork is a survey that covered the remaining eight Jordanian commercial banks. Data was collected from the eight banks through personal interviews based on the findings from the case study. The literature reviewed included areas of management accounting, management accounting research, management accounting systems, and organizational effectiveness

    Professional Ethics for Natural Resource and Environmental Managers: A Primer

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    Social networks in east Cleveland: a study of powerlessness and non-participation

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    This thesis is based on material gathered as part of a larger, multi-methodological study of public participation in Structure Planning in Cleveland County in the North East of England. The variations in local responses to planning policies were investigated through the use of the social networks approach, in which the interaction between individuals and sets of individuals was the main focus of the analysis. The case-study in this thesis covers an area in which there was little, if any, response to the Structure Plans. It is, therefore, primarily an explanation of non-participation. The former "ironstone mining settlements of the Skelton and Brotton area of East Cleveland are marked by declining employment opportunities, poor roads and facilities, and much old and obsolete housing. The image of dereliction, fragmentation and deprivation is reinforced by the planners' treatment of the area, both in the plans and in the way that public participation in the area was managed. Analysis of interaction in networks shows some inter- penetration of group membership, but no coherent, enduring involvement by participators from more than one village together, raising questions of cohesion and conflict. Within the context of fragmentation and competition between villages, the impact of major demolition and renovation schemes is assessed. The explanation of non-participation in a situation of clear inequality and disadvantage necessitates the use of power theory of a more radical type than that which has usually been applied to the inherently political process of planning. A theoretical frame work adequate to deal with the powerlessness of a population whose interests are adversely affected by those in power, is a modified version of Lukes' three-dimensional approach. Ideological factors such as deference can thus be related to the acquiescence found

    The relevance of town and regional planning education in South Africa.

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    Thesis (M.Sc.U.R.P.)-University of Natal, 2002.Town and regional planning in South Africa is challenged by global-and local-economic, social and political changes; the weight of its history in the apartheid past; a poor image; and ultimately, a functional change in the traditional role of planners. South African planning schools have to more and more deal with under-prepared students and cope with competition from other disciplines. The crucial question is: does planning education prepare graduates adequately to make a contribution to the profession within this context? This thesis examines the relevance of planning education at South African universities. This is done firstly by comparing South African trends in planning to international trends, and secondly, by assessing practitioners' views on the relevance of planning programmes, and whether their skill requirements match the skills seen as important by planning educators and those offered by graduates. The empirical research was done by assessing four universities' planning programmes, interviewing senior staff at these universities, and surveying 40 planning practitioners in the corresponding four metropolitan areas. The main issues under enquiry were: the relevance of planning curricula; students' practical experience during training; specialist versus generalist education; undergraduate and/or postgraduate education; life-long learning, and the core skills and competency requirements upon entering the planning profession. The world needs planning, and planning education is the key to the survival of the profession. With certain reservations, it is concluded that planning education, through the teaching of appropriate skills, is relevant for planning practice. To a large extent, planning education at South African universities follows international trends

    Looking for 'the right stuff': human capital formation in SME's

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    In 128 small companies in the West Midlands, the way staff are selected for development is explored is explored, together with the characteristics of staff and selector. Finding that some staff are repeatedly selected for development, a comparison is made between the attributes of those being selected and of those carrying out selection. This is an attempt to define why some staff are identified as possessing 'the right stuff' while other similar staff are not. Variables such as gender, ethnic background, age and educational background are compared but relationships only found between the learning outlook of the CEO and that of his or her selected key worker(s). The learning outlook is described in terms of the preferred learning style and of the most preferred methods to learn. However, in some sectors very little selection of ethnic minority staff occurred. Part of the research reviewed the selection process, relating this to business planning and identification of training needs. Little evidence was found of the use of formal planning or of specific processes to identify training needs, selection resting firmly with informal mechanism often under the narrow control of the CEO. Given the investment by government in this sector of the economy, it seems important for those providing resources to recognise this lack of formal planning and to work to ensure that opportunities for education and training are widened to include more of those employed by the company. Similarly, where CEO ambitions are explored, it is clear that most CEO's are not committed to growth but have other varied, personal aims. Investment in all companies assuming that growth is a key factor may be an ineffective use of resources, which might be better specifically targeted rather than distributed uniformly across the whole sector

    Accounting Theory in the Light of Austrian Economic Analysis.

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