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4.1 What is a composition?

We are used, in Western art music, to being able to identify a piece of music and its composer. The ‘piece’ is represented by the written notation; it can be realised in somewhat different ways in different performances. One of the problems we have in applying our concepts of composition to the music of other cultures is that it is not always easy the identify a ‘piece’ of music (an item of repertoire), as distinct from a particular performance.

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2.2 Objectives of financial reporting

The International Accounting Standards Board (IASB) has a conceptual framework that aims to set out publicly which qualities should be in the forefront of the standard-setters' minds when making accounting rules. The IASB explains that ‘the objective of financial statements is to provide information about the financial position, performance and changes in the financial position of an entity that is useful to a wide range of users in making economic decisions’ (IASC, 1989, paragraph 12). (
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1.8 Conclusion

This section has demonstrated that regulation evolves in response to a number of factors. Some of the more significant ones, such as economic development, ‘borrowed’ legislation, colonisation and imperialism and economic domination, have been discussed here. The consequence of this is that accounting regulation has evolved differently in various countries. The reasons for the diversity in accounting regulations will be considered in more detail in Author(s): The Open University

1.4 Information for investors

The next major evolution in accounting was the impact of the Industrial Revolution, when, in the nineteenth century, much of the infrastructure of financial reporting as we now know it was laid down. The special impact of the Industrial Revolution on accounting sprang from the change in the size of the average business and the capital necessary. Before the revolution, businesses were small scale, involving one owner or a partnership, liability was unlimited and the distinction between the own
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Learning outcomes

By the end of this unit you will be able to:

  • identify factors that have influenced the development of financial reporting;

  • provide examples of how those factors have effected change in particular countries;

  • list a number of variables that affect the development of accounting rules in different jurisdictions;

  • explain the contingent model of accounting change;

  • apply the theories of accounting development to new situations
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1.2 The machinery of government: policy as rational planning

Much of the policy literature is imbued with a rather mechanical conception of change: ideas about ‘pulling levers’ to make things happen, or about applying different ‘tools’ or ‘instruments’, all conceive the policy system as something like a machine itself. Component parts – the government departments, regulatory bodies, delivery organisations, and even the people who staff them – are viewed as connected though static and predictable mechanisms. The system is seen as non-ada
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References

Albrow, M. (1970) Bureaucracy, London, Pall Mall.
Anderson, B. (1991) Imagined Communities: Reflections on the Origin and Spread of Nationalism, New York, Verso. (First published in 1983.)
Benneworth, P. and Henry, N. (2004) ‘Where is the added value in the cluster approach? Hermeneutic theorising, economic geography and clusters as a multiperspectival approa
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4.3.1 Product leadership

Its practitioners concentrate on offering products that push performance boundaries. Their proposition to customers is an offer of the best product, period. Moreover, product leaders don't build their positions with just one innovation; they continue to innovate year after year, product cycle after product cycle.

(Treacy and Wiersema, 1996)

For product leaders, competition is not about pric
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1 What is accounting about?

Let's start with a question – we shall call questions ‘Activities’. For many of these activities you will need a pen and paper, or you can use the unit Forum, to note down your own ideas. Once you have completed the Activity you should return to the text, read the comments that follow the activity, and then think again about your answer. Change it, if you like. Once you are happy that you have understood the comments and that your own answer is alright, you should continue to read the t
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Acknowledgements

Except for third party materials and otherwise stated (see terms and conditions), this content is made available under a Creative Commons Attribution-NonCommercial-ShareAlike 2.0 Licence

Grateful acknowledgement is made to the following sources for permission to reproduce material in this product:

Box 1 Reprint
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6 Summary

This unit has looked at specifying the requirements of a job by drawing up a job description and a person specification. We considered how you might indicate the qualities required of individuals in relation to person-organisation fit as well as the more traditional approach of person-job fit. We then considered various methods of attracting candidates and the process of arriving at a shortlist. We have stressed the importance of preparing for the selection process, be it an interview alone o
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5.5.2 Reaching a final decision

Having seen all the candidates, you can now start to pull together your notes and impressions and make a final decision. It is probably worth allowing a little time to gather your thoughts and/or discuss initial observations with colleagues or the interview panel after every interview so that your memory is not confused. The person specification should again play a major role in your final decision. Your questions should have been geared to elicit the necessary information from each applicant
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5.2 Tests as a selection tool

There are various types of tests and ways in which they might be used as part of the selection process (see Box 5). Before using any kind of test you should ensure that you know why you are using it and how it relates to the job specification.

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4.10 Shortlisting

It is common to shortlist up to six applicants per position, but the exact number may reflect the time you have available for interviewing and the strength of the applicants. The important point is to ensure that as far as possible you finish up with the best possible candidates on the shortlist. This can best be achieved by approaching the task systematically. In other words, the systematic use of criteria as detailed in the job specification should be preferred to reliance on intuition. It
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4.7 Attracting applicants

You have now established the criteria for recruiting the kind of person you are looking for; the next step is to find someone who meets these criteria. Obviously, you must make it known to people that a vacancy exists. Before placing an expensive advertisement in a newspaper or professional journal you should consider alternatives. There are a variety of methods of publicising recruitment in addition to the traditional media advertisement (see Author(s): The Open University

4.4 Job description

From your analysis of the job you can write a job description which will state what the job holder is responsible for and what they are required to do (see Example 1).

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4.3 Organisational analysis

The broader organisational requirements can be as important as the specific ones for the job itself. The organisation needs creativity, flexibility, the ability to work in a small team, and so on, from the job holder. In line with the person-organisation fit described earlier, it is important to think beyond the technical aspects of the job to the cultural aspects of the organisation.


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3.3 Person–organisation fit

This approach stresses that people's behaviour and performance are strongly influenced by the environment in which they find themselves. So being successful in a job in one organisation does not necessarily imply success in a similar job in another. In assessing the suitability of a job applicant a manager should explore the reasons why a person has performed well in their existing job and consider whether similar conditions apply in the new job. Advocates of the person-organisation fit appro
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Activity 7: Hofstede's way of thinking about national culture

Allow 60 minutes for this activity.

Activity 6 introduced you to Hofstede's academic writing. This activity takes this further by giving you the chance to take a closer look at what he actually said.

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4.2.7 Implementing the solution

Getting agreement will not in itself ensure effective implementation. An action plan is needed, to set out exactly what each person now has to do. Your adjusted project plan (especially the critical path diagram and Gantt chart) and observation of what is happening should enable you to monitor how the recommended actions are being carried out.

In Example 8 the leader of a children and families team describes how they tackled a quality problem as part of a project to improve the process
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