James E. Sorensen

The Conflict of Professionals in Bureaucratic Organizations

The conflicts of professionals in bureaucratic organizations have been pointed out by several researchers concerned with complex organizations (Francis and Stone, 1 956; Gross et. al., 1958; Goss, 1959; Thompson, 1961; Corwin, 1961; Blau and Scott, 1 962; Hall, 1 968; and Lengermann, 1 969). This is a study of the conflicts of the professional certified public accountants (CPAs) in bureaucratic organizations.

Job choice and post decision dissonance

The job choice and post decision attitudes and behavior of 431 accounting students were studied. Data on the attractiveness of working for different firms was shown to be a good predictor of both the job application and the job choice behavior of the individuals. Data collected after the job choice decision was made showed that the chosen firms increased in attractiveness after choice and the rejected firms decreased. After one year of employment, the subjects rated all firms lower in attractiveness than they had before they applied for jobs. It was concluded that attitudes toward firm attractiveness determine job choice behavior and that job choice behavior influences post employment attitudes about firm attractiveness.

SOURCES OF PROFESSIONAL STAFF TURNOVER IN PUBLIC ACCOUNTING FIRMS REVEALED BY THE EXIT INTERVIEW

Abstract Employee and employer stated reasons for leaving public accounting were studied together with the conditions surrounding departure and the best and least liked qualities of CPA firm work. Data collected after employee terminations on selected aspects of the work was shown to be a good predictor of whether employees left of their own volition or at the request of the firm and revealed several areas suitable for improving personnel relationship and reducing professional staff turnover.

Stage 2: Designing Team-Taught Transdisciplinary Courses—Where do we Begin?

This article discusses both how transdisciplinary teams were built and how the teams developed their courses at the University of Denver, Daniels College of Business. It explores recruitment and selection of team members; team size, discipline, representation, and the trade-offs involved; and the relationship between the personalities of team members and course pedagogy. The article also examines two different approaches (deductive and inductive) used by teams, discusses team process and management, and finally relates experiences involving the teaching materials themselves.

Managing mental health organizations with 25 key performance indicators.

A set of 25 key performance indicators were developed to support managers and policy makers in assessing the performance of their program relative to others. The indicators cover four major areas: Revenue mix, client mix, staff mix, and service mix. Comparisons can be made among programs within or across a state or region, or among programs of similar circumstances (e.g., urban or rural).

Management Accountants in the United States: Practitioner and Academic Views of Recent Developments1

Abstract Management accountants (although not called management accountants in those days) can be traced back to the 1700s, but some of the exciting developments are in the late twentieth and early twenty-first centuries. In the past two decades management accountants have moved from data accumulators, financial reporters, data analysts, decision-supporters and business advisers to business partners. Top level management accountants are now emerging as members of the most important business decision-making groups guiding major organizational, operational and strategic choices. This chapter focuses on the recent and meteoric rise of management accountants. Research identifies the knowledge, skills and abilities (known also as KSAs) required for doing management accounting, along with transformations and trends changing at blistering rates. The stresses and strains of these new roles are apparent in the continuing educational requirements for current management accountants in transition, as well as the new collegiate entrants into the profession. Studies supported by both practitioner and academic sources identify major gaps between practice and the collegiate classroom. Trying to synchronize management accounting education with practice may require practitioner-driven curricular change and academic programmes willing to risk innovation. A few academics offer innovative approaches to teaching management accounting in an academic environment that is not particularly disposed to publications about teaching. Specific areas of management accounting research (especially empirical field studies, cases and surveys of practice) and education (especially curriculum models and classroom tested cases or simulations with appropriate assessments of effectiveness) justify future support and development. With a rapidly changing environment management accountants may need a possible change in name to reflect the key role they occupy in the finance function of organizations.

Fiscal survival of community mental health in the 80's: Sharing demonstrated methods to increase revenues and decrease expenses

A troubled economy and reduced public funding challenge even the most talented mental health managers. Sharing demonstrated methods to improve fiscal viability becomes a critical way to increase the survival rate of community mental health organizations. The National Institute of Mental Health, Office of State and Community Liaison funded a project to document and report specific methods to enhance the financial viability of community mental health organizations. The following five articles were based upon papers submitted to a national competitive paper competition, selected by a nationally known mental health editorial panel and presented at a conference at the University of Denver School of Accountancy in 1983. The current versions represent revisions based on the mutual exchange of the authors as well as the reviewers and editors of the Community Mental Health Journal.

Assessing the costs and outcomes together: Cost effectiveness of two systems of acute psychiatric care

This paper describes the research findings and methodology used to evaluate the relative cost effectiveness of two systems of acute psychiatric care: system I when only a general hospital unit was available and system 2 when a psychiatric health facility was added to the general hospital service system. The cost analysis methodology is described in detail. Theta, cost-outcome matrices, and data analytic techniques useful in making cost effectiveness judgments and program policy decisions are demonstrated. Problems associated with conducting this type of research in a service delivery system are described and discussed. Clinical outcome in system 1, when only the general hospital unit was available, was consistently better. Per diem costs for system 2, consisting of the general hospital unit and a nonhospital psychiatric health facility, were significantly less. However, the increased length of stay for system 2 patients made episode cost comparisons nearly equal between the two systems of health care. Results suggested the need for modifications in the new service system and the importance of assessing the cost and outcome of treatment simultaneously in making program policy decisions.

Collaboration among state and local mental health organizations: Examples of knowledge utilization

The 1989 Spring issue of the JMHA focuses on knowledge utilization strategies leading to successfulcollaborations among state and local mental health organizations. Prepared by state (or large county) directors/commissioners, five articles in this issue reveal how organizational design, incentives, performance contracting, organizational control strategies, decentralization, and consensus building contribute toimprovements in local mental health services.The 1989 Spring issue of the JMHA focuses on knowledge utilization strategies leading to successfulcollaborations among state and local mental health organizations. Prepared by state (or large county) directors/commissioners, five articles in this issue reveal how organizational design, incentives, performance contracting, organizational control strategies, decentralization, and consensus building contribute toimprovements in local mental health services.

Archival data in program evaluation and policy analysis.

Evaluators have typically avoided using existing data sets, choosing instead to collect their own information to maintain control over both the content and quality of the data. As demands on action researchers increase without provision for additional resources, primary data collection may become a luxury and the use of archival data may increase. Though archival data has practical and methodological advantages, there are limitations associated with the utilization of such information. The general problems with secondary data sources include the accuracy, acceptability and accessibility of the information. Following a discussion of these general problems, an example from the Civilian Health and Medical Program of the Uniformed Services (CHAMPUS) reimbursement data set is presented to illustrate specific difficulties with using archival data for evaluation research. Strategies are then presented for minimizing these difficulties, including determining the feasibility of utilization of such data sources, methods for assessing their accuracy and factors to consider in the data acquisition process.