Student Adoption of a Non-Traditional Teaching Method in Accounting: How Previous Experience Impedes Willingness to Change

The research paper is concerned with a new teaching method consisting of real-life case study that is used in accountancy and its introduction at two universities. The research was carried out at universities that specialise in preparing students to become managers. The main focus of the study is to look at the different ways students might accept the new teaching method. We consider the utilisation of an active form of teaching, as opposed to a passive form which is a more prevalent form of the teaching of accountancy in the Czech Republic. Since the use of active forms of teaching brings a range of advantages, case studies are rarely used, we were interested to see the students’ reaction. The research was carried out during two consecutive academic years and main factors that were examined to assess the introduction of real-life case studies were country, gender and previous experience with accountancy education at secondary school. The results clearly pointed out that men accept the new way of teaching better than women. Students with previous experience perceived case studies negatively. The results of the study indicate that when introducing changes to teaching, the need to introduce the changes must be clarified appropriately

An inquiry into good hospital governance: A New Zealand-Czech comparison

BACKGROUND: This paper contributes to research in health systems literature by examining the role of health boards in hospital governance. Health care ranks among the largest public sectors in OECD countries. Efficient governance of hospitals requires the responsible and effective use of funds, professional management and competent governing structures. In this study hospital governance practice in two health care systems – Czech Republic and New Zealand – is compared and contrasted. These countries were chosen as both, even though they are geographically distant, have a universal right to 'free' health care provided by the state and each has experienced periods of political change and ensuing economic restructuring. Ongoing change has provided the impetus for policy reform in their public hospital governance systems. METHODS: Two comparative case studies are presented. They define key similarities and differences between the two countries' health care systems. Each public hospital governance system is critically analysed and discussed in light of D W Taylor's nine principles of 'good governance'. RESULTS: While some similarities were found to exist, the key difference between the two countries is that while many forms of 'ad hoc' hospital governance exist in Czech hospitals, public hospitals in New Zealand are governed in a 'collegiate' way by elected District Health Boards. These findings are discussed in relation to each of the suggested nine principles utilized by Taylor. CONCLUSION: This comparative case analysis demonstrates that although the New Zealand and Czech Republic health systems appear to show a large degree of convergence, their approaches to public hospital governance differ on several counts. Some of the principles of 'good governance' existed in the Czech hospitals and many were practiced in New Zealand. It would appear that the governance styles have evolved from particular historical circumstances to meet each country's specific requirements. Whether or not current practice could be improved by paying closer attention to theoretical models of 'good governance' is debatable

Writing Teaching and Research Case Studies

A case study is a valuable instrument for teaching and examining business related disciplines. Application and utilization of case studies have been discussed at length in the academic literature. To a lesser degree, authors have addressed the issue of case production. Case studies can be employed not only for teaching but for research purposes as well. Case study methodology assists solving various research problems in social sciences. This paper provides discussion about steps, limitations and creative approaches, which are associated with writing both teaching and research cases. Through an ongoing analysis of overlaps and differences between teaching and research cases there might be a possibility of transition from a research to teaching case and vice versa.case study, methodology, research, teaching

Lessons from the indigenous east for western organisations? Mechanistic and organic approaches to organization and management

There are two common sets of underlying assumptions about organizations and their management - Mechanistic and Organic. The mechanistic paradigm has led to the adoption of a scientific rationality which makes whole human beings marginal to an enterprise, and regards people as interchangeable, replaceable parts of a structured system. This implies the treatment of employees as less than fully human, in terms of skills and the full extent of mind, body and spirit. The reduction of employees to roles and tasks may affect not only their working life but mental wellness and perception of personal fulfillment. This paper argues for the adoption of an organic view of organizations focused on complete human beings at work. It sees organizations as existing through networks of whole people in relationship with one another. The indigenous evidence presented here suggests the adoption of the organic paradigm has been more common in less industrialized settings. The turbulent world may increasingly require organic approaches in order to achieve competitive advantage.UnpublishedBoon, M. (1996) The African way: The power of interactive leadership. Johannesburg: Zebra Press. Chaturvedi, A. (1987) Achieving harmonious industrial relations. Pune: The Times Research Foundation. Dollard, M.F. and Winefield, A.H. (1996) Managing occupational stress: A national and international perspective. International Journal of Stress Management 3(2): 69–83. Elkin, G.R. (2004) Without people there is nothing. Key note address to the NZ Society of Accountants Annual Conference 2004, Queenstown, New Zealand. Elkin,G.R., Inkson, K.,and Jackson, B. (2004) Organisational Behaviour in New Zealand: Theory and Practice. Auckland: Prentice Hall, p 150. Goleman, D. (1995) Emotional intelligence: Why it can matter more than IQ. New York: Bantam. Gupta R.K (2002) Towards the optimal organisation: Integrating Indian culture and management. New Delhi: Excel Books. Hofstede, G., and Hofstede, G.J. (2005) Cultures and organizations: Software of the mind. New York: McGraw-Hill. Jackson, T. (2004) Management and change in Africa: A cross-cultural perspective. New York: Routledge. Jamal, M. (1999) Job stress and employee well-being: a cross-cultural empirical study. Stress Medicine 15(3): 153-158 Likert, R. (1961) New patterns in management. New York: McGraw Hill. McLennan, R., Inkson., K., Dakin,.S., Dewe,P. and Elkin G. (1987) People and enterprises: Human behaviour in New Zealand organisations. Sydney: Holt, Rinehart and Winston. Mitroff, I.I. (2003) Do not promote religion under the guise of spirituality. Organisation 10(2): 375-382. Morgan, G. (1996) Images of organization. Thousand Oaks (California): Sage. Mutabazi, E. (2002) Preparing African leaders. In C.B.Derr, S. Roussillon and F. Bournois (eds) Cross –cultural approaches in leadership development. Westport, CT: Quoram Books, pp. 202-223. Pransky, G. (n.d.) Psychology of mind: Its origins, discoveries and its vision for the mental health field. Unmarked working paper. LaCoinner, WA. Schein, E. (1965) Organizational psychology. Englewood Cliffs, NJ: Prentice Hall. Siu, O.L. and Cooper, C.L. (1998) A study of occupational stress, and job satisfaction and quitting intention in Hong Kong firms. Stress Medicine, 14(1): 55–66. Triandis, H.C. (2002) Generic individualism and collectivism. In M. J. Gannon and K. L. Newman (eds) The Blackwell handbook of cross-cultural management. Oxford: Blackwell, pp. 16-45. Visser, W. (1997) Afrocentric business in Southern Africa. Journal of the World Business Academy Perspectives 11(3): 83-91. Welch, E.J. (1997) Business ethics in theory and practice: Diagnostic notes A. A prescription for value. Journal of Business Ethics 16(3): 309-313. Zephyr, L. (1982) Creating Your Spiritual Child, in Bridges not Walls, 3rd ed.,ed John Stewart. Reading, Mass: Addison Wesley p1

Lessons from the indigenous east for western organisations? Mechanistic and organic approaches to organization and management

There are two common sets of underlying assumptions about organizations and their management - Mechanistic and Organic. The mechanistic paradigm has led to the adoption of a scientific rationality which makes whole human beings marginal to an enterprise, and regards people as interchangeable, replaceable parts of a structured system. This implies the treatment of employees as less than fully human, in terms of skills and the full extent of mind, body and spirit. The reduction of employees to roles and tasks may affect not only their working life but mental wellness and perception of personal fulfillment. This paper argues for the adoption of an organic view of organizations focused on complete human beings at work. It sees organizations as existing through networks of whole people in relationship with one another. The indigenous evidence presented here suggests the adoption of the organic paradigm has been more common in less industrialized settings. The turbulent world may increasingly require organic approaches in order to achieve competitive advantage.UnpublishedBoon, M. (1996) The African way: The power of interactive leadership. Johannesburg: Zebra Press. Chaturvedi, A. (1987) Achieving harmonious industrial relations. Pune: The Times Research Foundation. Dollard, M.F. and Winefield, A.H. (1996) Managing occupational stress: A national and international perspective. International Journal of Stress Management 3(2): 69–83. Elkin, G.R. (2004) Without people there is nothing. Key note address to the NZ Society of Accountants Annual Conference 2004, Queenstown, New Zealand. Elkin,G.R., Inkson, K.,and Jackson, B. (2004) Organisational Behaviour in New Zealand: Theory and Practice. Auckland: Prentice Hall, p 150. Goleman, D. (1995) Emotional intelligence: Why it can matter more than IQ. New York: Bantam. Gupta R.K (2002) Towards the optimal organisation: Integrating Indian culture and management. New Delhi: Excel Books. Hofstede, G., and Hofstede, G.J. (2005) Cultures and organizations: Software of the mind. New York: McGraw-Hill. Jackson, T. (2004) Management and change in Africa: A cross-cultural perspective. New York: Routledge. Jamal, M. (1999) Job stress and employee well-being: a cross-cultural empirical study. Stress Medicine 15(3): 153-158 Likert, R. (1961) New patterns in management. New York: McGraw Hill. McLennan, R., Inkson., K., Dakin,.S., Dewe,P. and Elkin G. (1987) People and enterprises: Human behaviour in New Zealand organisations. Sydney: Holt, Rinehart and Winston. Mitroff, I.I. (2003) Do not promote religion under the guise of spirituality. Organisation 10(2): 375-382. Morgan, G. (1996) Images of organization. Thousand Oaks (California): Sage. Mutabazi, E. (2002) Preparing African leaders. In C.B.Derr, S. Roussillon and F. Bournois (eds) Cross –cultural approaches in leadership development. Westport, CT: Quoram Books, pp. 202-223. Pransky, G. (n.d.) Psychology of mind: Its origins, discoveries and its vision for the mental health field. Unmarked working paper. LaCoinner, WA. Schein, E. (1965) Organizational psychology. Englewood Cliffs, NJ: Prentice Hall. Siu, O.L. and Cooper, C.L. (1998) A study of occupational stress, and job satisfaction and quitting intention in Hong Kong firms. Stress Medicine, 14(1): 55–66. Triandis, H.C. (2002) Generic individualism and collectivism. In M. J. Gannon and K. L. Newman (eds) The Blackwell handbook of cross-cultural management. Oxford: Blackwell, pp. 16-45. Visser, W. (1997) Afrocentric business in Southern Africa. Journal of the World Business Academy Perspectives 11(3): 83-91. Welch, E.J. (1997) Business ethics in theory and practice: Diagnostic notes A. A prescription for value. Journal of Business Ethics 16(3): 309-313. Zephyr, L. (1982) Creating Your Spiritual Child, in Bridges not Walls, 3rd ed.,ed John Stewart. Reading, Mass: Addison Wesley p1

Analyzing corporate governance in Czech and New Zealand hospitals

Business corporate governance principles have recently been discussed in the managerial literature in regards to management practice in the public sector. Health services rank among the largest public sectors in OECD countries. Efficient governance of hospitals requires the responsible and effective use of funds, professional management and competent governing structures. This paper compares and contrasts hospital governance in two plural health care systems – Czech Republic and New Zealand. Both countries have a history of economic and structural reforms that has resulted in changes of the health care sector and hospitals in particular. Similarities and differences in management ideology and practice are identified and a functional model that addresses four issues that are integral to effective governance of hospitals are discussed.UnpublishedCadbury, A. (2000) ‘The Corporate Governance Agenda’, Corporate Governance, 8(1): 7-15. Central Intelligence Agency (2004) The World Fact Book 2004, Central Intelligence Agency: Washington, D.C. Clatworthy, M.A., Mellet, H.J. and Peel, M.J. (2000) ‘Corporate Governance Under ‘New Public Management‘: An Exemplification’, Corporate Governance, 8(2): 166-176. Cobbaut, R. and Lenoble, J. (2003) Corporate Governance: An Institutionalist Approach, Kluwer Law International: Boston. Docteur, E. and Oxley, H. (2003) Health-Care Systems: Lessons from the Reform Experience. Economic Department Working Papers No. 374. Organization for Economic Cooperation and Development: Paris. Donaldson, T. and Preston, L.E. (1995) ‘The Stakeholder Theory of The Corporation Concepts: Evidence and Implications’, Academy of Management Review, 20(1): 65-91. The European Observatory on Health Care Systems (2000) Health Care Systems in Trasitions: Czech Republic. The European Observatory on Health Care Systems: Copenhagen. Gillies, J., Leimann, J. and Peterson, R. (2002) ‘Making a Successful Transition from A Command to A Market Economy: The Lessons from Estonia’, Corporate Governance, 10(3): 175-186. Finlayson, M.P. and Gower, S.E. (2002) ‘Hospital Restructuring: Identifying The Impact on Patients and Nurses’, Nursing Praxis in New Zealand, 18(1): 27-35. Hall, E. (1994) ‘The New Zealand Management Context’, in A. Sibbald, T. Batley, S. Johnston, E. Hall, G. Elkin, J. Selsky, and A. Geare (eds.) Managing New Zealand Organisations. Longman Paul: Auckland, pp. 36-92. Hashi, I. (2003) The Legal Framework for Effective Corporate Governance: Comparative Analysis of Provisions in Selected Transition Economies. Center for Social and Economic Research: Warsaw (Poland). Hayek, F.A. (1937) ‘Economics and Knowledge’, Economica, 4(13): 33-54. Hayek, F.A. (1948) Individualism and Economic Order. University of Chicago Press: Chicago. Hodges, R., Wright, M. and Keasey, K. (1996) ‘Corporate Governance in the Public Services: Concepts and Issues’, Public Money and Management, 16(2): 7-13. Jensen, M.C. and Fuller, J. (2003) ‘What’s a director to do?’, in T. Brown and R. Heller (eds.) Best Practice: Ideas and Insights from the World’s Foremost Business Thinkers. Perseus Publishing: Cambridge (Massachusetts). Kelsey, J. (1997) The New Zealand Experiment: A World Model for Structural Adjustment? Auckland University Press: Auckland. Mallin, J. and Jelic, R. (2000) ‘Developments in Corporate Governance in Central and Eastern Europe’, Corporate Governance, 8(1): 43-51. Millstein, I.M. and MacAwoy, P.W. (1998) ‘Essay: The Active Board of Directors and Performance of the Large Publicly Traded Corporations’, Columbia Law Review, 98(5): 1283-1322. Ministry of Health, Wellington (2000) The New Zealand Health Strategy: Discussion Document. Ministry of Health: Wellington. Ministry of Health, Wellington (2004) ‘District Health Boards’, [www document] http://www.moh.govt.nz/moh.nsf/wpg_index/About-District+Health+Boards (accessed 15 June 2004) Mises, L. (1966) Human Action: A Treatise on Economics. Contemporary Books: Chicago. Molinari, C., Morlock, L., Alexander, J. and Lyles, C.A. (1993) ‘Hospital Board Effectiveness: Relationships between Governing Board Composition and Hospital Financial Viability’, Health Services Research, 28(3): 357-377. Nemec, J., Berčík, P., Šegát, V. and Vítek, L. (2002) ‘Decentralisation and Quality of Governance: Selected Issues from the Czech and Slovak Republic’ in Proceedings of EGPA Annual Conference, 4-7 September 2002; Potsdam (Germany), pp 1-18. OECD (2004) OECD Health Data 2004. Organization for Economic Cooperation and Development: Paris. Peng, M.W. (2004) ‘Outside Directors and Firm Performance during Institutional Transitions’, Strategic Management Journal, 25(5): 453-471. Pirožek, P., Střítecký, R. and Dvořák. P. (1998) ‘Management of Health Services in the Czech Republic’, Journal of Health Administration Education, 16(2): 157-164. Pirožek, P. and Střítecký, R. (2003) ‘Managerial Decision and Corporate Governance in Hospitals’ in Proceedings of the Conference on the Costs Analysis and Information Technology; 18-19 September 2003; Jindřichův Hradec (Czech Republic), pp 25-35. Post, J.E., Lawrence, A.T. and Weber, J. (2002) Business and Society: Corporate Strategy, Public Policy, Ethics. McGraw-Hill Irwin: New York. Reinke, W.A. (1988) Health Planning for Effective Management. Oxford University Press: New York. Shleifer, A. and Vishny, R.W. (1997) ‘A Survey of Corporate Governance’, Journal of Finance, 52(2): 737-783. Shortell, S. (1988) ‘The Evolution of Hospital Systems: Unfulfilled Promises and Self-Fulfilling Prophesies’, Medical Care Review, 45(2): 177-214. Střítecký, R. and Pirožek, P. (2002) ‘Review of Possible Approaches to the Health Market’, in Proceedings of the 18 International Case Mix Conference PCS/E 2002; 2-5 October 2002; Innsbruck (Austria), pp. 250-263. Sun, L. (2003) Ownership and Governance of Enterprises: Recent Innovative Developments. Palgrave Macmillan: New York. Taylor, J.R. and Taylor, B.S. (1994) The AUPHA Manual of Health Services Management. Aspen Publishers: Gaithersburg (Maryland). Weiner, B.J. and Alexander, J.A. (1993) ‘Corporate and Philantropic Models of Hospital Governance: A Taxonomic Evaluation’, Health Services Research, 28(3): 325-355. Williamson, O.E. (1999) ‘Strategy Research: Governance and Competence Perspectives’, Strategic Management Journal, 20(12): 1087-1108. Wolfensohn, J.D. (1999) A Battle for Corporate Honesty: The World in 1999, The Economist, 38, 21-34. Young, M.N., Buchholtz, A.K. and Ahlstrom, D. (2003) ‘How Can Board Members Be Empowered If They Are Spread Too Thin?’, SAM Advanced Management Journal, 68(4): 4-11

Analyzing corporate governance in Czech and New Zealand hospitals

Business corporate governance principles have recently been discussed in the managerial literature in regards to management practice in the public sector. Health services rank among the largest public sectors in OECD countries. Efficient governance of hospitals requires the responsible and effective use of funds, professional management and competent governing structures. This paper compares and contrasts hospital governance in two plural health care systems – Czech Republic and New Zealand. Both countries have a history of economic and structural reforms that has resulted in changes of the health care sector and hospitals in particular. Similarities and differences in management ideology and practice are identified and a functional model that addresses four issues that are integral to effective governance of hospitals are discussed.UnpublishedCadbury, A. (2000) ‘The Corporate Governance Agenda’, Corporate Governance, 8(1): 7-15. Central Intelligence Agency (2004) The World Fact Book 2004, Central Intelligence Agency: Washington, D.C. Clatworthy, M.A., Mellet, H.J. and Peel, M.J. (2000) ‘Corporate Governance Under ‘New Public Management‘: An Exemplification’, Corporate Governance, 8(2): 166-176. Cobbaut, R. and Lenoble, J. (2003) Corporate Governance: An Institutionalist Approach, Kluwer Law International: Boston. Docteur, E. and Oxley, H. (2003) Health-Care Systems: Lessons from the Reform Experience. Economic Department Working Papers No. 374. Organization for Economic Cooperation and Development: Paris. Donaldson, T. and Preston, L.E. (1995) ‘The Stakeholder Theory of The Corporation Concepts: Evidence and Implications’, Academy of Management Review, 20(1): 65-91. The European Observatory on Health Care Systems (2000) Health Care Systems in Trasitions: Czech Republic. The European Observatory on Health Care Systems: Copenhagen. Gillies, J., Leimann, J. and Peterson, R. (2002) ‘Making a Successful Transition from A Command to A Market Economy: The Lessons from Estonia’, Corporate Governance, 10(3): 175-186. Finlayson, M.P. and Gower, S.E. (2002) ‘Hospital Restructuring: Identifying The Impact on Patients and Nurses’, Nursing Praxis in New Zealand, 18(1): 27-35. Hall, E. (1994) ‘The New Zealand Management Context’, in A. Sibbald, T. Batley, S. Johnston, E. Hall, G. Elkin, J. Selsky, and A. Geare (eds.) Managing New Zealand Organisations. Longman Paul: Auckland, pp. 36-92. Hashi, I. (2003) The Legal Framework for Effective Corporate Governance: Comparative Analysis of Provisions in Selected Transition Economies. Center for Social and Economic Research: Warsaw (Poland). Hayek, F.A. (1937) ‘Economics and Knowledge’, Economica, 4(13): 33-54. Hayek, F.A. (1948) Individualism and Economic Order. University of Chicago Press: Chicago. Hodges, R., Wright, M. and Keasey, K. (1996) ‘Corporate Governance in the Public Services: Concepts and Issues’, Public Money and Management, 16(2): 7-13. Jensen, M.C. and Fuller, J. (2003) ‘What’s a director to do?’, in T. Brown and R. Heller (eds.) Best Practice: Ideas and Insights from the World’s Foremost Business Thinkers. Perseus Publishing: Cambridge (Massachusetts). Kelsey, J. (1997) The New Zealand Experiment: A World Model for Structural Adjustment? Auckland University Press: Auckland. Mallin, J. and Jelic, R. (2000) ‘Developments in Corporate Governance in Central and Eastern Europe’, Corporate Governance, 8(1): 43-51. Millstein, I.M. and MacAwoy, P.W. (1998) ‘Essay: The Active Board of Directors and Performance of the Large Publicly Traded Corporations’, Columbia Law Review, 98(5): 1283-1322. Ministry of Health, Wellington (2000) The New Zealand Health Strategy: Discussion Document. Ministry of Health: Wellington. Ministry of Health, Wellington (2004) ‘District Health Boards’, [www document] http://www.moh.govt.nz/moh.nsf/wpg_index/About-District+Health+Boards (accessed 15 June 2004) Mises, L. (1966) Human Action: A Treatise on Economics. Contemporary Books: Chicago. Molinari, C., Morlock, L., Alexander, J. and Lyles, C.A. (1993) ‘Hospital Board Effectiveness: Relationships between Governing Board Composition and Hospital Financial Viability’, Health Services Research, 28(3): 357-377. Nemec, J., Berčík, P., Šegát, V. and Vítek, L. (2002) ‘Decentralisation and Quality of Governance: Selected Issues from the Czech and Slovak Republic’ in Proceedings of EGPA Annual Conference, 4-7 September 2002; Potsdam (Germany), pp 1-18. OECD (2004) OECD Health Data 2004. Organization for Economic Cooperation and Development: Paris. Peng, M.W. (2004) ‘Outside Directors and Firm Performance during Institutional Transitions’, Strategic Management Journal, 25(5): 453-471. Pirožek, P., Střítecký, R. and Dvořák. P. (1998) ‘Management of Health Services in the Czech Republic’, Journal of Health Administration Education, 16(2): 157-164. Pirožek, P. and Střítecký, R. (2003) ‘Managerial Decision and Corporate Governance in Hospitals’ in Proceedings of the Conference on the Costs Analysis and Information Technology; 18-19 September 2003; Jindřichův Hradec (Czech Republic), pp 25-35. Post, J.E., Lawrence, A.T. and Weber, J. (2002) Business and Society: Corporate Strategy, Public Policy, Ethics. McGraw-Hill Irwin: New York. Reinke, W.A. (1988) Health Planning for Effective Management. Oxford University Press: New York. Shleifer, A. and Vishny, R.W. (1997) ‘A Survey of Corporate Governance’, Journal of Finance, 52(2): 737-783. Shortell, S. (1988) ‘The Evolution of Hospital Systems: Unfulfilled Promises and Self-Fulfilling Prophesies’, Medical Care Review, 45(2): 177-214. Střítecký, R. and Pirožek, P. (2002) ‘Review of Possible Approaches to the Health Market’, in Proceedings of the 18 International Case Mix Conference PCS/E 2002; 2-5 October 2002; Innsbruck (Austria), pp. 250-263. Sun, L. (2003) Ownership and Governance of Enterprises: Recent Innovative Developments. Palgrave Macmillan: New York. Taylor, J.R. and Taylor, B.S. (1994) The AUPHA Manual of Health Services Management. Aspen Publishers: Gaithersburg (Maryland). Weiner, B.J. and Alexander, J.A. (1993) ‘Corporate and Philantropic Models of Hospital Governance: A Taxonomic Evaluation’, Health Services Research, 28(3): 325-355. Williamson, O.E. (1999) ‘Strategy Research: Governance and Competence Perspectives’, Strategic Management Journal, 20(12): 1087-1108. Wolfensohn, J.D. (1999) A Battle for Corporate Honesty: The World in 1999, The Economist, 38, 21-34. Young, M.N., Buchholtz, A.K. and Ahlstrom, D. (2003) ‘How Can Board Members Be Empowered If They Are Spread Too Thin?’, SAM Advanced Management Journal, 68(4): 4-11