Search results

This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.

A critical discourse analysis (CDA) of the corporate governance reports of Swedish large stock market listed non-financial companies, for three consecutive years, is undertaken, using a theoretical lens of organisational embeddedness and operational coupling to understand independence as a situated practice.

The study develops four archetypes of internal auditor independence – autarchic, instrumental, symbiotic and subservient – and discusses each archetype's implications for independence, related to tripartite relations with management and the audit committee, regarding who has the mandate to direct work and how the work is done. It finds that internal auditors always have a capacity to be independent. Although they are not independent in relation to agents in the subservient archetype, they are independent of those down the organisational chain of command, suggesting independence is both situational and relational.

The analysis contributes a novel approach to the literature and develops a conception of independence using the dimensions of embeddedness and coupling. The archetypes offer an analytical framework for future studies on independence.

Internal auditors may understand their practice differently through the archetypes that result from this study.

Internal auditors' power relations within corporate governance further an understanding of the pressures on internal auditors and their role.

This study contributes new knowledge on the situatedness of independence by showing how internal auditors are embedded and coupled helps build their independence.

This paper aims to examine the USA's policy toward Myanmar or Burma, analyzing the bilateral relationship between the two countries from the pre-colonial period to the present day. It highlights the implications of political shifts in the system of government in Myanmar for the bilateral relationship with the USA, particularly after the 1962 coup and the emergence of rising regional powers like China. The paper also shows how the economic role of Myanmar has increased, leading to more equal relations with the United States of America.

This paper employs a qualitative research design, analyzing data from both primary and secondary sources. The methodology includes a literature review and document analysis to gain a comprehensive understanding of the USA–Myanmar bilateral relationship. The research also analyzes political and economic developments in Myanmar and the region, placing the USA policy in a broader context.

The research finds that the USA has been an influential player in Myanmar's politics and economy. However, with Myanmar's integration into the Chinese Belt and Road Initiative and its accession to Association of Southeast Asian Nations (ASEAN), its economic role has become more significant, leading to a more balanced relationship with the USA. The paper also shows that the USA's policy toward Myanmar has undergone significant changes, particularly after the 2011 easing of sanctions by former President Barack Obama.

Although many works have traced the history of USA–Myanmar ties, this study provides a fresh perspective by setting past events against the backdrop of contemporary geopolitical upheavals, therefore highlighting the complex evolution of their bilateral dynamics. The paper contributes to the literature on the USA–Myanmar bilateral relationship by providing a comprehensive analysis of the relationship from a historical perspective. The research also adds to the discussion of the implications of political and economic developments in Myanmar for the bilateral relationship with the USA. The findings of this study have important implications for policymakers and scholars interested in the USA's role in Southeast Asia and its relations with rising regional powers like China.

The purpose of this paper is to present a framework of ideation pathways that organically extend the current stock of knowledge to generate new and useful knowledge. Although detailed, granular guidance is available in the strategy literature on all aspects of empirically testing theory, the other key aspect of theory development – theory generation – remains relatively neglected. The framework developed in this paper addresses this gap by proposing pathways for how new theory can be generated.

Grounded in two foundational principles in epistemology, the Genetic Argument and the open-endedness of knowledge, I offer a framework of distinct pathways that systematically lead to the creation of new knowledge.

Existing knowledge can be deepened (through introspection), broadened (through leverage) and rejuvenated (through innovation). These ideation pathways can unlock the vast, hidden potential of current knowledge in strategy.

The novelty and doability of the framework can potentially inspire research on a broad, community-wide basis, engaging PhD students and management faculty, improving knowledge, democratizing scholarship and deepening the societal footprint of strategy research.

Knowledge is open-ended. The more we know, the more we appreciate how much we don’t know. But the lack of clear guidance on rigorous pathways along which new knowledge that advances both theory and practice can be created from prior knowledge has stymied strategy research. The paper’s framework systematically pulls together for the first time the disparate elements of transforming past learning into new knowledge in a coherent epistemological whole.

We studied the relationship between job engagement and systematic problem solving (SPS) among shop-floor employees and how lean production (LP) and Internet of Things (IoT) systems moderate this relationship.

We collected data from a sample of 440 shop floor workers in 101 manufacturing work units across 33 plants. Because our data is nested, we employed a series of multilevel regression models to test the hypotheses. The application of IoT systems within work units was evaluated by our research team through direct observations from on-site visits.

Our findings indicate a positive association between job engagement and SPS. Additionally, we found that the adoption of lean bundles positively moderates this relationship, while, surprisingly, the adoption of IoT systems negatively moderates this relationship. Interestingly, we found that, when the adoption of IoT systems is complemented by a lean management system, workers tend to experience a higher effect on the SPS of their engagement.

One limitation of this research is the reliance on the self-reported data collected from both workers (job engagement, SPS and control variables) and supervisors (lean bundles). Furthermore, our study was conducted in a specific country, Italy, which might have limitations on the generalizability of the results since cross-cultural differences in job engagement and SPS have been documented.

Our findings highlight that employees’ strong engagement in SPS behaviors is shaped by the managerial and technological systems implemented on the shop floor. Specifically, we point out that implementing IoT systems without the appropriate managerial practices can pose challenges to fostering employee engagement and SPS.

This paper provides new insights on how lean and new technologies contribute to the development of learning-to-learn capabilities at the individual level by empirically analyzing the moderating effects of IoT systems and LP on the relationship between job engagement and SPS.

Environmental tourism impacts are considered to be unbalanced. The implementation of environmental sustainability focuses on restoring a balance through environmentally responsible behavior. As Generation Z was found in recent studies to exhibit divergent levels of environmentally responsible behavior compared to other generations, but also to have intra-generational differences, this study aims to explore the underlying reasons and explanations behind their attitudes and behavioral attempts.

Four focus group discussions with young people belonging to Generation Z allow to probe deep into their environmental sustainability orientation.

The results of this study demonstrate that Generation Z’s environmental attitude is triggered by social pressure, social media, as well as by the COVID-19 pandemic. For their touristic behavioral intention, they concentrate predominantly on climate-friendly travel and on-site mobility, waste avoidance as well as emphasizing economic and social sustainability. By furthermore highlighting Generation Z’s responsibility ascription to the supply and the demand side, in addition to illustrating the demand for framework conditions to be created from governments and destinations, the knowledge scope on environmental sustainability is expanded.

In particular, this study enriches environmentally responsible behavior research by incorporating the perspective of Generation Z, while it deepens Generation Z’s behavioral understanding. Furthermore, the results of this study allow to derive implications for tourism policymakers.

环境旅游影响被认为是不平衡的。环境可持续性的实施侧重于通过对环境负责的行为来恢复平衡。由于最近的研究发现Z一代与其他几代人相比表现出不同的环境责任行为水平, 且存在代际差异, 本研究探讨了他们的态度和行为尝试背后的潜在原因和解释。

采用四个焦点小组与Z世代年轻人讨论, 深入探究他们的环境可持续性导向。

这项研究的结果表明, Z世代的环境态度是由社会压力、社交媒体以及COVID-19大流行引发的。对于他们的旅游行为意向, 他们主要关注气候友好型旅行和现场移动性, 避免浪费以及强调经济和社会的可持续性。通过进一步强调Z世代对供给侧和需求侧的责任归因, 并阐释政府和目的地对框架条件的需求, 扩大了环境可持续性的知识范围。

特别地, 本研究通过纳入Z世代的视角, 丰富了环境责任行为研究, 加深了Z世代的行为理解。此外, 本研究的结果可以为旅游政策制定者提供启示。

Los impactos medioambientales del turismo se consideran desequilibrados. La implementación de la sostenibilidad medioambiental se centra en restablecer el equilibrio mediante un comportamiento responsable con el medio ambiente. Estudios recientes señalan que la Generación Z muestra niveles divergentes de comportamiento responsable con el medio ambiente en comparación con otras generaciones, pero también presenta diferencias intra-generacionales. Este estudio explora las razones y explicaciones subyacentes a sus actitudes e intenciones de comportamiento.

Cuatro grupos de discusión con jóvenes de la Generación Z permiten profundizar en su orientación hacia la sostenibilidad medioambiental.

Los resultados de este estudio evidencian que la actitud medioambiental de la Generación Z está provocada por la presión social, medios sociales, así como por la pandemia del COVID-19. En cuanto a su intención de comportamiento turístico, se concentran predominantemente en los viajes respetuosos con el clima y la movilidad in situ, evitar residuos, así como en hacer hincapié en la sostenibilidad económica y social. Al destacar la responsabilidad que la Generación Z atribuye a la oferta y la demanda, además de inculcar la demanda para la creación de condiciones marco por parte de gobiernos y destinos, se amplía el alcance del conocimiento sobre la sostenibilidad medioambiental.

En particular, este estudio enriquece la investigación sobre el comportamiento responsable con el medio ambiente al incorporar la perspectiva de la Generación Z y profundizar en la comprensión del comportamiento de esta generación. Asimismo, los resultados de este estudio permiten desarrollar implicaciones para los responsables de las políticas turísticas.

Given the instability and volatility of the labour market and the global talent scarcity, placing more attention on job employability is fundamental. In this context, the literature has already extensively examined employability as a crucial individual aspect, identifying some significant antecedents, including the applicability of training on the job. The present study aims to examine the impact that teaching employees to craft their job may have on the levels of applicability of training and if, in turn, this improves self-perceived employability.

The authors involved three private organizations that followed three workshops on job crafting behaviour. To empirically assess the intervention, the authors asked participants of the workshop to complete four quantitative diaries on a weekly basis, i.e. one per week, one before the intervention and three after the intervention. The diaries comprised measures of job crafting behaviours, applicability of training and self-perceived employability.

Multi-level analysis of data collected provided support to the positive associations between job crafting behaviour and self-perceived employability with the mediating effect of applicability of training. Notably, the applicability of training improves when individuals search for challenges, which indirectly affects perceived employability in terms of organizational sense.

In the present study, no control group was used with which the results of our intervention could be compared. However, this does not affect the overall results, given the amount of intraindividual variability.

The paper proposes initial avenues for promoting employability at work via the use of behavioural job crafting intervention.