Gap analysis

Abstract: Several different approaches have been used to undertake Importance-Performance Analysis (IPA), aka quadrant analysis or gap analysis. This study compares methods across 15 datasets and finds that ...

Abstract: Rapid progress is being made in the conceptual, technical, and organizational requirements for generating synoptic multi-scale views of the earth's surface and its biological content. Using the spatially comprehensive data that are now available, researchers, land managers, and land-use planners can, for the first time, quantitatively place landscape units – from general categories such as ‘Forests’ or ‘Cold-Deciduous Shrubland Formation’ to more categories such as ‘Picea glauca-Abies balsamea-Populus spp. Forest Alliance’ – in their large-area contexts. The National Gap Analysis Program (GAP) has developed the technical and organizational capabilities necessary for the regular production and analysis of such information. This paper provides a brief overview of concepts and methods as well as some recent results from the GAP projects. Clearly, new frameworks for biogeographic information and organizational cooperation are needed if we are to have any hope of documenting the full range of species occurrences and ecological processes in ways meaningful to their management. The GAP experience provides one model for achieving these new frameworks.

Abstract: Background The Medical Research Council published the second edition of its framework in 2006 on developing and evaluating complex interventions. Since then, there have been considerable developments in the field of complex intervention research. The objective of this project was to update the framework in the light of these developments. The framework aims to help research teams prioritise research questions and design, and conduct research with an appropriate choice of methods, rather than to provide detailed guidance on the use of specific methods. Methods There were four stages to the update: (1) gap analysis to identify developments in the methods and practice since the previous framework was published; (2) an expert workshop of 36 participants to discuss the topics identified in the gap analysis; (3) an open consultation process to seek comments on a first draft of the new framework; and (4) findings from the previous stages were used to redraft the framework, and final expert review was obtained. The process was overseen by a Scientific Advisory Group representing the range of relevant National Institute for Health Research and Medical Research Council research investments. Results Key changes to the previous framework include (1) an updated definition of complex interventions, highlighting the dynamic relationship between the intervention and its context; (2) an emphasis on the use of diverse research perspectives: efficacy, effectiveness, theory-based and systems perspectives; (3) a focus on the usefulness of evidence as the basis for determining research perspective and questions; (4) an increased focus on interventions developed outside research teams, for example changes in policy or health services delivery; and (5) the identification of six ‘core elements’ that should guide all phases of complex intervention research: consider context; develop, refine and test programme theory; engage stakeholders; identify key uncertainties; refine the intervention; and economic considerations. We divide the research process into four phases: development, feasibility, evaluation and implementation. For each phase we provide a concise summary of recent developments, key points to address and signposts to further reading. We also present case studies to illustrate the points being made throughout. Limitations The framework aims to help research teams prioritise research questions and design and conduct research with an appropriate choice of methods, rather than to provide detailed guidance on the use of specific methods. In many of the areas of innovation that we highlight, such as the use of systems approaches, there are still only a few practical examples. We refer to more specific and detailed guidance where available and note where promising approaches require further development. Conclusions This new framework incorporates developments in complex intervention research published since the previous edition was written in 2006. As well as taking account of established practice and recent refinements, we draw attention to new approaches and place greater emphasis on economic considerations in complex intervention research. We have introduced a new emphasis on the importance of context and the value of understanding interventions as ‘events in systems’ that produce effects through interactions with features of the contexts in which they are implemented. The framework adopts a pluralist approach, encouraging researchers and research funders to adopt diverse research perspectives and to select research questions and methods pragmatically, with the aim of providing evidence that is useful to decision-makers. Future work We call for further work to develop relevant methods and provide examples in practice. The use of this framework should be monitored and the move should be made to a more fluid resource in the future, for example a web-based format that can be frequently updated to incorporate new material and links to emerging resources. Funding This project was jointly funded by the Medical Research Council (MRC) and the National Institute for Health Research (Department of Health and Social Care 73514).

Abstract: There is concern that auditors and the public hold different beliefs about the auditors’ duties and responsibilities and the messages conveyed by audit reports. In recent years, some spectacular and well‐publicised corporate collapses and the subsequent implication of the reporting auditors have highlighted the audit expectation gap. Apparently, public misperceptions are a major cause of the legal liability crisis facing the accounting profession. Given the significance of the expectation gap, it is not surprising therefore that prior research on the expectations problem is substantial. The objective of this paper is to review the literature on the audit expectation gap along the following lines: definition of the expectation gap; nature and structure of the expectation gap; and ways to reduce the expectation gap. It is hoped that such an attempt can provide insights into the audit expectation gap.