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Book part
Publication date: 30 May 2024

Phebian L. Davis, Amy M. Donnelly and Robin R. Radtke

The importance of auditors blowing the whistle when they encounter a situation of perceived wrongdoing cannot be overstated. Unfortunately, however, the initial report of…

Abstract

The importance of auditors blowing the whistle when they encounter a situation of perceived wrongdoing cannot be overstated. Unfortunately, however, the initial report of wrongdoing is often insufficient to remedy the situation. Thus, this chapter investigates auditors’ whistleblowing persistence, measured as the number of times an auditor is willing to repeatedly report the wrongdoing, if he/she is not satisfied with the initial and/or subsequent responses received. Specifically, this chapter examines auditors’ persistence when reporting the wrongdoing of a peer auditor on the same audit team. Results show communication medium utilized within the audit team (instant message vs video) and client importance (high vs low) influence persistence in a 2 × 2 experiment. The manipulation for communication medium uses actual prerecorded videos and instant messages. Results related to one of our four hypotheses show that whistleblowing persistence is affected by client importance; that is, auditors are more likely to persist in reporting when working on a less important client. Furthermore, the findings suggest that client importance and communication medium interact such that communication medium affects persistence on more important clients, but not less important clients. Specifically, when working on a more important client, auditors are more likely to persist in reporting when interacting with their peers via video compared to via instant message. Given that whistleblowing persistence is often necessary to obtain a satisfactory resolution to the issue at hand, our results suggest avenues to encourage whistleblowing persistence should be further explored.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83549-770-8

Keywords

Content available
Book part
Publication date: 30 May 2024

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83549-770-8

Article
Publication date: 21 August 2024

Neda Kiani Mavi, Kerry Brown, Richard Glenn Fulford and Mark Goh

Evaluating project success within the construction industry presents challenges due to the unique characteristics of the sector, the complexity of projects, and the involvement of…

Abstract

Purpose

Evaluating project success within the construction industry presents challenges due to the unique characteristics of the sector, the complexity of projects, and the involvement of diverse stakeholders. Conducting a bibliometric analysis, this paper aims to unravel the major research themes and methodologies utilised by researchers in studying the critical success criteria for construction projects, as well as extracting these success criteria.

Design/methodology/approach

The researchers systematically searched and screened 95 papers from Scopus and Web of Science (WoS) databases. This study conducted research focus parallelship network (RFPN) analysis and keywords co-occurrence network (KCON) analysis using BibExcel and Gephi to cluster the papers, illuminate the relationships among keywords within each cluster, and identify the primary research directions.

Findings

Using the RFPN analysis, this study classified the papers into three distinct clusters: infrastructure and public projects success, risk and knowledge management, and contractors and procurement management. Statistical techniques such as structural equation modelling (SEM) and multi-criteria decision-making methods such as analytic hierarchy process (AHP) have been used to analyse project success in the construction industry.

Research limitations/implications

Considering the intensified demand for streamlined digital interactions and the increasing emphasis on sustainability and safety performance, construction companies are recommended to allocate greater investments toward the automation and digitisation of their products and processes. Prioritising modular construction and embracing transformative technologies alongside data science is crucial for enabling well-informed decision-making, and enhancing project success.

Originality/value

This study contributes to the existing body of knowledge by conducting a quantitative and systematic evaluation of the literature on project success criteria in the construction industry and uncovering key research areas. It addresses the pressing need to understand the complexities of construction projects amidst evolving industry dynamics and emerging disruptions. Moreover, by highlighting the implications of digital innovations and modular construction, this study urges deeper exploration into their impact on project performance and stakeholder satisfaction. This research sets a comprehensive framework for investigating the interplay between project complexity, technological advancements, and sustainable practices in the construction sector, paving the way for strategic advancements in the field.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 1 March 2024

Amy Dorie and David Loranger

The purpose of this study is to investigate characteristics of apparel-related critical incidents that motivate both Generation Z and Y consumers to share electronic word-of-mouth…

Abstract

Purpose

The purpose of this study is to investigate characteristics of apparel-related critical incidents that motivate both Generation Z and Y consumers to share electronic word-of-mouth (eWOM) via specific online channels.

Design/methodology/approach

The current research used an exploratory mixed-methods approach.

Findings

Qualitative findings of critical incidents revealed that the main situations that led to the spread of eWOM involved new purchases (49%), product quality (21%), pricing and promotions (19%), complaints (9%) and brand content (48%). Participants were motivated to spread information about the critical incidents by a desire to connect with friends and family (83%), help others (37%), influence others (48%) and express brand loyalty (32%). Quantitative results indicated significant relationships between critical incidents, motivations and eWOM channel choice.

Research limitations/implications

This study has theoretical implications for apparel researchers attempting to gain insight into critical incidents that motivate consumers to engage in eWOM on specific channels in a positive or negative manner.

Practical implications

These findings are important for marketers as it appears that brand content does an efficient job at driving engagement on SM; marketers need to increase efforts to engage with consumers via feedback on websites, as this is an opportunity to counteract negative experiences and retain consumers’ loyalty.

Originality/value

To the best of the authors’ knowledge, the current research is the first to extend theories of communication and motivation to connect critical incidents with situational intrinsic and extrinsic motivations for spreading eWOM via online channels for Millennial and Generation Z consumers.

Details

Journal of Consumer Marketing, vol. 41 no. 2
Type: Research Article
ISSN: 0736-3761

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Article
Publication date: 18 March 2024

Aqueeb Sohail Shaik, Monika Jain, Aparna Mendiratta, Ghadah Alarifi and Elisa Arrigo

The purpose of this study is to investigate the significance and impact of strategic knowledge management (SKM) practices and organisational change capacity (OCC) in improving…

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Abstract

Purpose

The purpose of this study is to investigate the significance and impact of strategic knowledge management (SKM) practices and organisational change capacity (OCC) in improving strategic thinking and strategic orientation in small and medium-sized enterprises (SMEs) and their contribution in overall improvement of entrepreneurial performance.

Design/methodology/approach

Quantitative research methodology using partial least square structural equation modelling with data of 296 sample from the target group as managers and owners from various SMEs in the UK has been used in the study.

Findings

The findings suggest that SMEs that invest in SKM and OCC are more proficient at adjusting to fluctuations in the business landscape and develop effective strategies that lead to improved entrepreneurial performance. The study provides evidence that SKM encompasses more than just the acquisition and use of information. It also involves the establishment of a learning and innovation culture that facilitates strategic thinking and direction. Similarly, OCC is not just about implementing change but also about developing the agility and flexibility to adapt to market changes, consumer demands and technology.

Practical implications

According to the research, SMEs may boost their entrepreneurial performance and keep a competitive advantage in the modern, dynamic business environment by investing in SKM and OCC. The capacity of SMEs to implement SKM and organisational change should be encouraged and supported by policymakers and practitioners, who should also offer the necessary tools and assistance to do so.

Originality/value

This study offers a valuable addition to the previously published works on SKM and OCC within SMEs. It offers empirical data that highlights the significance of SKM and OCC in fostering strategic thinking, strategic orientation and ultimately, boosting entrepreneurial performance. The study also highlights the challenges faced by SMEs in implementing SKM and OCC and provides recommendations for overcoming these challenges.

Article
Publication date: 21 May 2024

Neda Kiani Mavi, Kerry Brown, Richard Glenn Fulford and Mark Goh

The global construction industry has a history of poor project success, with evident and frequent overruns in cost and schedule. This industry is a highly interconnected and…

Abstract

Purpose

The global construction industry has a history of poor project success, with evident and frequent overruns in cost and schedule. This industry is a highly interconnected and complex system in which the components, i.e. suppliers, contractors, end-users, and stakeholders, are delicately linked to each other, the community, and the environment. Therefore, defining and measuring project success can be challenging for sponsors, contractors, and the public. To address this issue, this study develops and analyzes a more comprehensive set of success criteria for medium and large construction projects.

Design/methodology/approach

After reviewing the existing literature, this study identified 19 success criteria for medium and large construction projects, which were categorized into five groups. The fuzzy decision-making trial and evaluation laboratory (fuzzy DEMATEL) method was used to gain further insight into the interrelationships between these categories and explain the cause-and-effect relationships among them. Next, this study applied the modified logarithmic least squares method to determine the importance weight of these criteria using the fuzzy analytic hierarchy process.

Findings

28 project managers working in the construction industries in Australia and New Zealand participated in this study. Results suggest that “project efficiency” and “impacts on the project team” are cause criteria that affect “business success,” “impacts on stakeholders,” and “impacts on end-users.” Effective risk management emerged as the most crucial criterion in project efficiency, while customer satisfaction and return on investment are top criteria in “impacts on end-users” and “business success.”

Originality/value

Although numerous studies have been conducted on project success criteria, multicriteria analyses of success criteria are rare. This paper presents a comprehensive set of success criteria tailored to medium and large construction projects. The aim is to analyze their interrelationships and prioritize them thoroughly, which will aid practitioners in focusing on the most important criteria for achieving higher success rates.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 18 May 2023

Ena Vejnovic, Sharon Purchase and Liudmila Tarabashkina

To this date, research on tensions has been carried out on business networks and value co-creation, with no studies exploring tensions within the marketing services context. This…

Abstract

Purpose

To this date, research on tensions has been carried out on business networks and value co-creation, with no studies exploring tensions within the marketing services context. This study aims to use the three tension categories proposed by Toth et al. (2018) and Pressey and Vanharanta (2006) to address this gap by identifying the tensions experienced in the market research agency (MRA), creative agency (CA) and client relationship, as well as the processes that increase or minimize these tensions.

Design/methodology/approach

A total of 25 in-depth interviews were carried out with MRA, CA and client employees. NVivo 12 was used to conduct a thematic analysis to identify the overarching processes that influenced tensions.

Findings

Six second-order codes were identified, designating processes that exacerbated or minimized each of the three tensions experienced. Two new processes were identified (“adopting governance processes” and “aspects of identity formation”) which have not been previously reported. An empirical framework was developed pinpointing processes that influenced each tension category, also highlighting complex interdependencies between behavioral, emotional and structural tensions.

Originality/value

This study presents the perspectives of all actors within the marketing services triad providing a more nuanced understanding of tensions at the triadic level, as previous literature predominantly focused either on dyads or on networks. Furthermore, this study highlights important interdependencies between tension categories, providing novel contributions, as well as directions for future research.

Details

Journal of Business & Industrial Marketing, vol. 39 no. 3
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 28 February 2024

Thayla Zomer, Andy Neely and Paulo Savaget

How organisations interact with and respond to environmental pressures has been a long-term interest of organisational scholars. Still, it remains an under-theorised phenomenon…

Abstract

Purpose

How organisations interact with and respond to environmental pressures has been a long-term interest of organisational scholars. Still, it remains an under-theorised phenomenon from a project perspective. So far, there is limited understanding of how projects, which are composed by a constellation of organisations, “respond” to institutional pressures that are exerted on them. This research takes the perspective of projects as adopters/implementers of institutional pressures and analyses how they interact with, and respond to, such pressures. More specifically, this research explores how construction projects respond to the pressure of a Building Information Modelling (BIM) mandate.

Design/methodology/approach

Multiple in-depth case studies were conducted to explore the practical implementation of a BIM mandate in the UK and understand how the construction projects responded to the coercive pressures to implement a new policy mandate for process digitalisation. Multiple sources were employed for data collection and the data were analysed inductively. The findings identify a hybrid response comprising four distinct ways that projects might respond to an institutional pressure.

Findings

We find that projects decouple both from the content and from the intended purpose of a policy, i.e. there are two variance of a policy-practice decoupling phenomenon in projects. The findings also reveal the underlying conditions leading to decoupling.

Originality/value

We advance decoupling literature so that it better applies to the temporary, distributed and interdependent work conducted via projects. Second, we define decoupling in projects as a provisional and fragmented process of wayfinding through heterogeneous institutional spaces, and discuss the potential policy-practice assemblages in projects, influenced by how, if and when project members' activities decouple from the many and often contradicting institutional pressures they face. Third, we discuss how the qualitatively different forms of decoupling that we identified in our work may act as part of a legitimation process in ambiguous situations whereby projects might share a resemblance of conformity with institutional pressures when they are de facto only partially conforming to them.

Details

International Journal of Managing Projects in Business, vol. 17 no. 2
Type: Research Article
ISSN: 1753-8378

Keywords

Article
Publication date: 8 May 2024

Ghassan Elkahlout, Sansom Milton and Ruba Hawa

The purpose of this paper is to explore the feasibility of mud brick houses as an alternative to the more widely adopted emergency shelters used in war-torn Syria. It focuses on…

Abstract

Purpose

The purpose of this paper is to explore the feasibility of mud brick houses as an alternative to the more widely adopted emergency shelters used in war-torn Syria. It focuses on the mud houses’ sustainability, cost effectiveness, cultural preference, income generation and security.

Design/methodology/approach

This study uses a qualitative research approach to a single case study. Interviews were conducted with field experts from the Qatar Red Crescent Society and members of the internally displaced persons (IDPs) community living in mud brick houses.

Findings

The findings reveal that the utilisation of mud houses is a good alternative in relief efforts. The houses are sustainable and cost-effective, take into consideration cultural dynamics and provide economic empowerment to IDPs. However, the maintenance of mud brick houses turns out to be the largest flaw, and this problem requires further research.

Originality/value

The paper highlights the inefficiency of current emergency sheltering practices in Syria and reveals that tents are not a preferred mode of shelter. It further sheds light on a unique case study in which mud houses were used by an aid and development organisation, highlighting its strengths and weaknesses. This paper contributes to practical discussion and ideation on more appropriate housing for IDPs.

Details

International Journal of Disaster Resilience in the Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-5908

Keywords

Case study
Publication date: 15 December 2023

Minnette A. Bumpus

The case was developed from secondary sources. This descriptive case was classroom tested in undergraduate organizational behavior courses.

Abstract

Research methodology

The case was developed from secondary sources. This descriptive case was classroom tested in undergraduate organizational behavior courses.

Case overview/synopsis

The 94th Academy Awards ceremony, which honored movies released in 2021, was held on March 27, 2022, at the Dolby Theater in Hollywood. Prior to Chris Rock announcing the winner in the category of best documentary film, Rock was assaulted on stage by Will Smith. On April 8, 2022, the Academy’s board of governors met to discuss disciplinary actions for Smith’s behavior. The Academy’s board decided to ban Smith from all Academy events for the next 10 years. Theories of individual behaviors and social processes can provide explanations for behaviors of Chris Rock, Will Smith, the producers and the Academy.

Complexity academic level

This descriptive case is most appropriate for undergraduate-level organizational behavior courses. The primary topics in this case align well with individual behaviors relative to emotional intelligence (EI) and motivation. The secondary topics in this case align well with social processes relative to decision-making, conflict and culture.

Details

The CASE Journal, vol. 20 no. 4
Type: Case Study
ISSN: 1544-9106

Keywords

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