Search results
1 – 10 of over 3000Mohammed Muneerali Thottoli, Essia Ries Ahmed and K.V. Thomas
The purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing…
Abstract
Purpose
The purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing practice of accounting professionals.
Design/methodology/approach
The primary method of data collection was a questionnaire directed to newly practicing chartered accountants who are partners of sole proprietorship or partnership firms in India. The data were analyzed by using partial least squares structural equation modeling (PLS-SEM).
Findings
The findings revealed that there is a positive and significant relationship between characteristics of emerging technology (technology adoption, technological challenges and ease of use) and auditing practice, while factors of the perceived benefits had a negative relationship with auditing practice.
Research limitations/implications
The study model would aid technology enabled audit research by giving a platform for a new study to investigate further detailed solutions to emerging information technology determinants.
Practical implications
This study illustrates how tools technique perceived benefit motivates sole proprietorship practicing auditors to adopt emerging technology- enabled auditing software for auditing client's financial statements. Further, this study has added to the information technology auditing literature and might add benefits to the numerous other audit firms to adopt in emerging technology tools their audit firm.
Social implications
Audit firms, generally sole proprietorship and partnership firms, should be given enough awareness about the latest audit software tools to carry out their audit tasks efficiently.
Originality/value
The study findings highlight benefits of emerging technology-enabled auditing practice among owners/partners of the sole proprietorship or partnership firms, which is not extensively discussed in the prior studies. Furthermore, it broadens knowledge of perceived benefit, technological challenges and ease of use in technology-enabled audit software in the auditing and accounting literature.
Details
Keywords
Mohammed Muneerali Thottoli and K.V. Thomas
The current study seeks to examine the impact of web marketing (through the company's website) on corporate social responsibility (CSR) and firms' performance across companies…
Abstract
Purpose
The current study seeks to examine the impact of web marketing (through the company's website) on corporate social responsibility (CSR) and firms' performance across companies listed in the Muscat Stock Exchange (MSX), Oman.
Design/methodology/approach
This research analyses qualitative and exploratory data taken from companies' website, annual reports (the financial year 2019), Google search and CSR report from 69 out of total 117 listed companies in the MSX to analyze the impact of web marketing on CSR and firms' performance proxied by return of assets (ROA), return of equity (ROE) and Tobin's Q (TQ).
Findings
Web marketing on CSR positively affects firms' performance. Especially, the positive effect of web marketing on firms' performance is stronger for listed companies. Web marketing enhances financial performance proxied by ROA, ROE and TQ.
Practical implications
The research findings provide new insights that are able to enlighten governing bodies in Oman to make standardized compulsory CSR spending (say, 0.5% on profit after tax) by listed companies in MSX.
Originality/value
This research presents evidence that web marketing on CSR can increase firms' performance and brand image among stakeholders. This is the first study to examine the impact of web marketing on CSR and firms' performance using empirical data in Oman.
Details
Keywords
Divestitures and other forms of organizational separation are not commonly associated with continuity and ongoing collaboration in inter-organizational relationships. Instead…
Abstract
Divestitures and other forms of organizational separation are not commonly associated with continuity and ongoing collaboration in inter-organizational relationships. Instead, separation is often equated with terminating relationships and gaining independence. Here, the authors argue that achieving separation does not require terminating relationships and that ongoing collaboration between separating entities may actually contribute to successful separation. The authors base this argument on the assertion that the objective of organizational separation is to achieve organizational autonomy for all entities involved and that separating entities can enable each other’s development of autonomy while remaining interdependent. The authors also discuss how collaborative separation may contribute to a range of benefits, as well as why it may nevertheless fail to emerge in practice. In this respect, the authors consider the relevance of ethical perspectives and emotional dynamics related to feelings of (dis)respect, (dis)trust, pride and shame. The authors conclude by discussing activities that may contribute to, and undermine, effective collaborative separation.
Details
Keywords
Clemens Striebing, Jörg Müller, Martina Schraudner, Irina Valerie Gewinner, Patricia Guerrero Morales, Katharina Hochfeld, Shekinah Hoffman, Julie A. Kmec, Huu Minh Nguyen, Jannick Schneider, Jennifer Sheridan, Linda Steuer-Dankert, Lindsey Trimble O’Connor and Agnès Vandevelde-Rougale
The essay is addressed to practitioners in research management and from academic leadership. It describes which measures can contribute to creating an inclusive climate for…
Abstract
The essay is addressed to practitioners in research management and from academic leadership. It describes which measures can contribute to creating an inclusive climate for research teams and preventing and effectively dealing with discrimination. The practical recommendations consider the policy and organizational levels, as well as the individual perspective of research managers. Following a series of basic recommendations, six lessons learned are formulated, derived from the contributions to the edited collection on “Diversity and Discrimination in Research Organizations.”
Details
Keywords
Helen Abdali Soosan Fagan, Brooke Wells, Samantha Guenther and Gina S. Matkin
The impending demographic shift in the United States (Vespa et al., 2020) will require leadership educators to reexamine the relationship between diversity and inclusive…
Abstract
The impending demographic shift in the United States (Vespa et al., 2020) will require leadership educators to reexamine the relationship between diversity and inclusive leadership. Our literature review revealed inclusive leadership has historically not been viewed with a diversity perspective. To better understand the link between diversity and inclusive leadership, we reviewed how leadership scholars, researchers, and authors have described the attributes and impacts of inclusive leaders. Through inductive coding, we identified seven attributes (i.e., characteristics and actions) of inclusive leaders. When these attributes are acted upon, inclusive leaders create various impacts on followers. These impacts are applied to Shore et al.’s (2011) inclusion framework. Both the attributes and impacts are presented to provide information and tools to better equip leadership educators with the knowledge to foster classroom inclusion in diverse classroom environments.
Details