New corporate compliance regulations such as the Sarbanes Oxley (SOX) Act of 2002 contain requirements for the chief executive and financial officers to certify the effectiveness of internal controls and processes leading to financial reporting. An inevitable result of implementing compliance with these regulations is an increased focus on improving systems and greater interdependence between t...

Purpose New work health and safety (WHS) legislation in many Australian States and Territories places specific due diligence obligations on the officers of an organisation. This paper questions whether imposing an enforceable WHS duty of care on accounting and finance officers is justified and appropriate. Design / methodology / approach The paper critically examines the capacity of accountants...

introduction: job burnout results from the reaction to the chronic psychological stress and it mainly occurs in care services. it may lead to consequences such as job cost, reduced performance and fatigue. this study aimed to investigate the nursing administrators and chief executive officers job burnout in three areas of depersonalization, fatigue and emotional exhaustion and its relation to s...

As utilities identify their components and evaluate the effects of transforming their existing delivery assets into a Smart Grid, a strong emphasis is being given to systems, products and services that provide value in automating and managing the electric distribution delivery grid. Within the Smart Grid context, utilities are focusing on four main themes in distribution: n Reliability – improv...

Editor: Panu Poutvaara Executive Officers (CEOs) predicted their companies' financial performance prior to the Inferences of leadership ability and personality from faces have been associated with leaders' efficacy across multiple domains. One influential factor that has only been scarcely explored, however, is the context in which leadership occurs. The present studies examined the effect of t...

The applause stunned me. I simply hadn’t expected the chief financial officers of our 41 hospitals to respond to a community benefit presentation with such affirmation. When I asked what had prompted their reaction, they told me that for the first time, they had heard the business case for community benefit programming. This was language they understood. It was a major turning point for me and ...

The absence of appropriate financial management competencies has impeded progress in advancing the field of public health finance. It also inhibits the ability to professionalize this sector of the workforce. Financial managers should play a critical role by providing information relevant to decision making. The lack of fundamental financial management knowledge and skills is a barrier to fulfi...

The current research investigated cultural differences in emotional intelligence among top officers on board vessels of multicultural maritime companies. We found that Southeast Asian officers scored higher than European officers on the total Emotional Intelligence scale. When separating the EQ scale in its facets, higher scores for Asian officers were found on "Utilization of emotions", "Handl...

BY MICHAEL SPAFFORD, NEIL TORPEY, AMY CARPENTER-HOLMES AND JOANNE JOSEPH R ecent investigations and scandals have directed attention to the behavior of individual corporate executives. The common reaction to misconduct is to look to the people at the top; like it or not, corporate management is expected to accept responsibility and make appropriate amends if something goes wrong. Making amends ...