Bruce Gurd

Lives in the balance: an analysis of the balanced scorecard (BSC) in healthcare organizations

Purpose - The purpose of this paper is to show how the balanced scorecard (BSC) has been a prominent innovation in strategic performance measurement systems. The health care sector has started to adopt this approach. Design/methodology/approach - There are many case studies of BSC applications and this paper reviews this literature to analyse the application of the BSC across this sector. In particular, it is argued that the current applications do not tend to show the health of patients as being central in the development of the BSC; the balance is tilted towards the financial not the health outcomes. BSCs are still in an evolutionary stage in health care settings and strategy mapping is not yet common. Findings - The paper has drawn together and analysed the published cases of BSC in health care. It is possible that some excellent examples of BSC in health care are not yet published or have been missed by this research approach. This analysis was limited by using information from papers which sometimes were very limited. A future research project could investigate the characteristics of unsuccessful implementations – ineffective and short-lived. It is suggested that a more comprehensive view would come from a cross-national survey of best practice use of the BSC in health care; an interesting project for future research. Originality/value - In reviewing the past applications, the paper shows a way forward for future developments of the scorecard in health settings.

Remaining consistent with method? An analysis of grounded theory research in accounting

Purpose - The paper revisits the intellectual roots of grounded theory and aims to analyze the consistency of the method used in grounded theory research in accounting. About 23 papers are identified and analysed. Design/methodology/approach - The paper is an analytical review of the research literature. It uses four fundamental canons of grounded theory to analyze accounting research. Findings - Some accounting researchers who have used the label “grounded theory” for their research have misunderstood or not applied the core canons of grounded theory established by Glaser and Strauss and developed with diversity in other disciplines. Most claim to follow the specific approach of Strauss and Corbin, but the published research shows limited explication of method. Originality/value - Since Parker and Roffey in 1997, there has been no analysis and re-evaluation of the burgeoning academic accounting literature using grounded theory. While celebrating the growth of this research, the paper does raise concerns about the lack of consistency of grounded theory research in accounting with the central canons of grounded theory, and it provides some directions for future grounded theory research by encouraging accounting researchers who wish to use grounded theory to engage more strongly in understanding the method and providing transparent explanations of their data collection and analysis methods.

A genetic algorithm and queuing theory based methodology for facilities layout problem

Facilities layout, being a significant contributor to manufacturing performance, has been studied many times over the past few decades. Existing studies are mainly based on material handling cost and have neglected several critical variations inherent in a manufacturing system. The static nature of available models has reduced the quality of the estimates of performance and led to not achieving an optimal layout. Using a queuing network model, an established tool to quantify the variations of a system and operational performance factors including work-in-process (WIP) and utilisation, can significantly help decision makers in solving a facilities layout problem. The queuing model utilised in this paper is our extension to the existing models through incorporating concurrently several operational features: availability of raw material, alternate routing of parts, effectiveness of a maintenance facility, quality of products, availability of processing tools and material handling equipment. On the other hand, a queuing model is not an optimisation tool in itself. A genetic algorithm, an effective search process for exploring a large search space, has been selected and implemented to solve the layout problem modelled with queuing theory. This combination provides a unique opportunity to consider the stochastic variations while achieving a good layout. A layout problem with unequal area facilities is considered in this paper. A good layout solution is the one which minimises the following four parameters: WIP cost, material handling cost, deviation cost, and relocation cost. Observations from experimental analysis are also reported in this paper. Our proposed methodology demonstrates that it has a potential to integrate several related decision-making problems in a unified framework.

The transformation of an accounting system during organisational change - a longitudinal study

Accounting can both shape and be shaped by organisational reality (Nahapiet, 1988). This paper focuses on the shaping of an ABC (activity based costing) system in a public sector authority during a period of rapid change from 1993 to 1998. The reasons why management invested substantially in such a system are outlined, and are compared and contrasted with the views of the employees. Over time the ABC system became locked in as the transfer pricing system to meet the needs of a new style of business unit accountability where quasi-profit centres were set up within a public sector authority. A new CEO eliminated the profit-centre concept and returned to budgetary control as the primary form of financial accountability. At this stage ABC became side-lined but was still useful for strategic decisions relating to out-sourcing and improving lines of business, more in line with its initial objectives. Finally, the paper explores why ABC ceased to exist. It is a rare case of a longitudinal study of an accounting technology in a public sector organisation and provides insights into the moulding of accounting by organisational change.

Family business management: Contribution of the CFO

Purpose – The interaction of the chief financial officer (CFO) with family and non‐family managers is important for the financial management of a family business to maximise wealth creation within the business. This paper explores the role and the possible conflict with managers from the family.Design/methodology/approach – A mixed method is used combining interviews of CFOs, CEOs and a telephone survey of CFOs in Australia. Three propositions are tested.Findings – Surprisingly, the authors find no evidence that there is substantial role conflict as has been found in previous research. Relationships with the family CEO and other family and non‐family managers are usually positive. Commitment to the business from the family and strong support from the CEO are identified as making the CFOs job easier. Conflict with external accountants appears to be minimised as external accountants usually focus on the management of personal financial affairs and taxation issues while the CFO focuses on business financial...

Auditing income tax self‐assessment: the hidden cost of compliance

Virtually all of the completed research to date shows that taxpayer compliance costs are large and generally a multiple of the revenue authority’s administrative costs. Compliance costs have also been found to be capricious in their incidence and generally highly regressive. On the other hand, for some taxes (eg. Employer PAYE deductions), much of the research shows that larger firms derive a net economic benefit from enhanced cash flows. There is also perceived to be a fair correlation between high compliance costs and high non‐compliance. These findings and perceptions have led to government pressure in most developed countries to reduce compliance costs. This paper explores the likely impact of compliance costs in the UK as income tax self‐assessment is introduced, leaning on evidence from Australia, where self‐assessment is the standard.

Leadership essentials from Sun Zi's Art of War and the Bhagavad Gita

Purpose – This papers aim is to compare and contrast two ancient philosophies to determine their contribution to leadership. Fresh aspects to inclusiveness and resilience in leadership are to be examined.Design/methodology/approach – The paper uses a conceptual analysis as the basis for future empirical testing. The respective contribution of Sun Zis Art of War and the Bhagavad Gita to academic and practitioner literature is examined before key traits on leadership that are common in both documents are collated. These features are then investigated on their practical application to business. Based on the research gaps and shortcomings identified, new areas for further research are recommended.Findings – These two ancient texts have contrasting ideas, yet there are areas of complementarity to suggest that Indian and Chinese leaders can learn from each other.Research limitations/implications – Future research may explore how in different forms of ownership including joint ventures or host country operatio...

A response to Joannidès and Berland

Purpose - The purpose of this paper is to provide a rejoinder to Joannides and Berlands comment on Gurds paper on the use of grounded theory (GT) in interpretive accounting research, re-establishing the basics of GT. Design/methodology/approach - A refutation by argument. Findings - Argues that GT is definable and the term should be used only where appropriate. Practical implications - Researchers in accounting should be careful when claiming to use GT. Credibility would be enhanced if there was a more careful explication of method in interpretive research. Originality/value - This paper continues the debate on GT and should assist both new and experienced researchers to explore the basis of their approach.

Problems and challenges in managing the new generation of doctors in Chinese hospitals

Abstract The new generation of doctors (doctors born after 1980) now plays a critical role in the Chinese hospital system, as they are the main force in current hospital clinical practice. The rapid changes in the social and economic environment have made the new generation of doctors have a different perspective from previous generations. Content analysis is used in this study to analyze survey research, case studies and related information. The new generation of doctors is confronted with pressures of employment, promotion and social pressures including those caused by tension between doctors and patients, which the previous generation did not face. They are characterized as innovative, pragmatic and self-centred, although the most significant issues are in the hospital environment rather than personal characteristics. Transparent, fair and meticulous management evaluation, reasonable income reflecting their work values and good career development planning, the study concludes, are the key points in the management of the new generation doctors.

The significant of business strategy in improving organizational performance

Purpose - This research aims to investigate the extent to which business strategy mediates the relationship between reliance on integrative strategic performance measurement (RISPM) and organisational performance. Design/methodology/approach - A self-administered survey of 157 managers in Indonesian financial institutions was used to test direct and indirect effects among the hypothesised variables. Findings - The findings indicate that business strategy has a full mediating effect on the relationship between RISPM and organisational performance. Originality/value - This study indicates that performance measurement systems should be designed in conjunction with business strategies to obtain superior performance. More specifically, in the Indonesian financial institutions, applying a differentiation strategy is found to be most effective in gaining competitive advantage and superior performance.