Search results
1 – 10 of 148Miriam Weismann, Javier Hernandez Lichtl, Heather Pierce, Denise Harris, Lourdes Boue and Cathy Campbell
The first three years of operation of the West Kendall Baptist Hospital (WKBH) in Miami, Florida provided a “poster child” for efficient and cost effective healthcare delivery to…
Abstract
Synopsis
The first three years of operation of the West Kendall Baptist Hospital (WKBH) in Miami, Florida provided a “poster child” for efficient and cost effective healthcare delivery to the West Kendall community that it served. The hospital leadership and management team exemplified a quality-oriented staff that moved as a cohesive and dedicated organization. WKBH exceeded every budget prediction and showed a profit in year 3, well before expected. Then came the winds of regulatory change. With the passage of the Affordable Care Act (ACA) and the attendant imposition of new reimbursement metrics, the picture at WKBH changed almost overnight. By the first quarter of 2016, WKBH started to lose money in excess of budget predictions despite its increased patient admissions, careful financial planning, expense reductions, quality service, and excellence in patient care delivery. A serious financial crisis was looming with little relief in sight. The hospital management team began to search for solutions.
Research methodology
The research methodology includes collecting quantitative data: original financial statements and financial data from WKBH, as well as qualitative data: interviews of hospital administrators and historical information.
Relevant courses and levels
Graduate capstone course in a finance course; masters in health administration; and/or the MBA program.
Theoretical bases
While it is clear that the ACA was designed with all good intentions, it has created substantial and perhaps, unanticipated financial burdens for caregivers. These issues are not only faced by WKBH. Most hospitals could relate to one or more of the four questions examined as part of this learning process. Graduate MBA students worked with the hospital to identify, define, focus, and resolve difficult quantitative and qualitative issues faced by the hospital as a result of major changes in the regulatory environment with the passage of the ACA. This case focuses upon the current reimbursement environment that has only recently emerged as a result of the implementation of the ACA.
Details
Keywords
Zhengqi Guo, Matthew Hall and Leona Wiegmann
This study aims to examine whether and how voluntary accounting disclosures can repair individual donors’ trust in a charity after negative events.
Abstract
Purpose
This study aims to examine whether and how voluntary accounting disclosures can repair individual donors’ trust in a charity after negative events.
Design/methodology/approach
The authors adopt a qualitative research approach and conduct 32 semi-structured interviews with active Australian individual donors, with a hypothetical vignette design. Hypothetical negative events and corresponding accounting disclosures are presented to participants during interviews.
Findings
Three types of individual donors are identified based on their decision-making patterns after negative events and primary trust relations with a charity-reasoned donor (giving-decision based on their analysis of the situation, competence-based trust), generalist donors (giving-decision based on trust in the charitable sector, institution-based trust) and emotional donors (giving-decision based on feelings and emotions about the charity, integrity-based trust). The research suggests that accounting disclosures can repair trust damage for reasoned donors and support institution-based trust for generalist donors, but do not seem able to repair trust damage for emotional donors and can potentially damage trust further.
Practical implications
Overall, the findings suggest that a one-size-fits-all approach to communicating with individual donors after negative events is not likely to be very effective in repairing trust. Instead, charities may need to adapt disclosures to their different types of individual donors.
Originality/value
While prior accounting studies have largely focussed on how charity managers themselves grapple with accountability or how negative events impact charitable donations, the authors demonstrate how accounting disclosures can play different roles in the trust-repairing process for different types of individual donors.
Details
Keywords
Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover…
Abstract
Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.
Details
Keywords
Denise Ann Brady, Patricia Tzortzopoulos, John Rooke, Carlos Torres Formoso and Algan Tezel
The purpose of this paper is to discuss a production planning and control model known as the Lean construction management (LCM) model, which applies a number of visual tools in a…
Abstract
Purpose
The purpose of this paper is to discuss a production planning and control model known as the Lean construction management (LCM) model, which applies a number of visual tools in a systematic way to the planning and control process. The application of the visual tools in this way facilitates the flow of information, thus improving transparency between the interfaces of planning, execution and control.
Design/methodology/approach
Design Science research is adopted for this investigation, which analyses the original development of the model and reports on its testing and refinement over different types of projects. The research is divided into three parts, each part focussing on a different stage of development and construction project type.
Findings
The main findings are related to the benefits of visual management in the construction planning and control process, such as maintaining consistency between different planning levels, so that feasible execution plans are created; control becomes more focussed on prevention rather than correction, and creates opportunities for collaborative problem solving. Moreover, the physical display of the visual tools in a discrete planning area on-site encourages a regular exchange between participants on actual work progress as it unfolds, leading to more timely reaction to the problems at hand.
Originality/value
The problem of a lack of transparency in construction planning and control leads to communication issues on-site, poor process orientation and high levels of waste. LCM improves process transparency by making information related to system-wide processes more readily available to project participants. This enables them to foresee problems in a timely manner and to take necessary measures to resolve them or to adapt the process to current circumstances. The LCM model proposes a new way of applying visual tools and controls systematically to improve transparency in construction planning and control.
Details
Keywords
Nicholas A. Clegorne, Denise R. Simmons and Cassandra McCall
The national society of professional engineers has said, “engineering has a direct and vital impact on the quality of life for all people.” The demand for career-ready engineering…
Abstract
The national society of professional engineers has said, “engineering has a direct and vital impact on the quality of life for all people.” The demand for career-ready engineering professionals has been a consistent, high priority area for the U.S. workforce for the last several decades. Specifically, this call expresses a desire for engineers that are deeply prepared in their technical areas, but also broadly capable as participatory leaders and team members. Thus, leadership-coupled professional competencies that enhance teamwork and problem solving are in high demand from the engineering industry. However, contemporary research suggests that postsecondary engineering programs do not adequately prepare graduates in these areas. This Delphi study identified the consensus perspective of an industry panel regarding the most valuable competencies within the organizational culture of engineering firms. After three iterative rounds, 14 leadership-coupled competencies were identified.
Malva Daniel Reid, Jyldyz Bekbalaeva, Denise Bedford, Alexeis Garcia-Perez and Dwane Jones
Denise Bedford, Ira Chalphin, Karen Dietz and Karla Phlypo