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Article
Publication date: 6 November 2017

Hanhan Xue and Dan Mason

The purpose of this paper is to examine influence strategies in organization-stakeholder relationships, by examining the National Basketball Association (NBA) and Anschutz…

Abstract

Purpose

The purpose of this paper is to examine influence strategies in organization-stakeholder relationships, by examining the National Basketball Association (NBA) and Anschutz Entertainment Group’s (AEG) involvement in the operations of MasterCard Center in Beijing, China.

Design/methodology/approach

Using Frooman’s model of stakeholder influence strategies, a case study of AEG and the NBA China was undertaken, relying on archival sources and interviews with key stakeholders.

Findings

The study produced two major findings. First, Bloomage employed different influence strategies to press the NBA and AEG to further reduce their involvement in the MasterCard Center’s operations. Second, Bloomage used cultural differences to justify the need to reduce its reliance on the NBA and AEG.

Originality/value

The study adds to the literature on stakeholder theory and sport organizations by examining organizations establishing themselves in foreign markets, and the influence strategies employed by key local stakeholders.

Details

International Journal of Sports Marketing and Sponsorship, vol. 18 no. 4
Type: Research Article
ISSN: 1464-6668

Keywords

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Article
Publication date: 6 February 2017

Qin Yao and Eric C. Schwarz

The case of the Mercedes-Benz Arena in Shanghai, China raises an important issue with respect to transnational venue management corporations embedding and operating in…

Abstract

Purpose

The case of the Mercedes-Benz Arena in Shanghai, China raises an important issue with respect to transnational venue management corporations embedding and operating in foreign markets. The purpose of this paper is to examine how Anschutz Entertainment Group (AEG) has implemented social embeddedness strategy to influence the management structure and enhance operational performance of the Mercedes-Benz Arena.

Design/methodology/approach

A case study approach was chosen to examine the social embeddedness of AEG through the Mercedes-Benz Arena in Shanghai. An in-depth interview was conducted with John Cappo, the President and CEO of AEG China, in April 2016. In addition, the relative news and interviews of leaders from AEG and AEG China over the past ten years was also collected. Qualitative content analysis of the data was conducted through a coding approach. All the materials were coded into three main categories based on three aspects of social embeddedness: local stakeholder relations, reputation and trust-building, cultural and institutional adaptation.

Findings

AEG has demonstrated how a transnational venue management corporation can successfully integrate social embeddedness strategy with the management structure and operational procedures of the Mercedes-Benz Arena in three ways. First is through the relationship between AEG and its partners in the joint venture, OPG in terms of the enforcement of the contract, the clear division of responsibilities, and the mutual understanding and use of relationship building. Second is the relationship between AEG and the local government in Shanghai. Third was adapting the structures of AEG to fit within local culture and institutional contexts.

Originality/value

The unique multi-stakeholder relationship inherent to venue management in China raises important questions with respect to transnational venue management corporations operating in foreign markets. The adaptation to the local context, as a moderating factor to the institutional exposure of a venue management company involves more challenging obstacles for non-local firms, compared to firms which are familiar with their institutional context. Understanding the key solutions in building relationships and trust with partners in joint venture and local government, as well as the key methods to adopt in local contexts, have applications across any number of sport industries.

Details

International Journal of Sports Marketing and Sponsorship, vol. 18 no. 1
Type: Research Article
ISSN: 1464-6668

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Article
Publication date: 17 May 2013

Amirhossein Taebi Noghondari and Soon‐Yau Foong

This study aims to investigate the effects of individual knowledge/experience on the audit expectation gap of loan officers in Malaysia and the subsequent effect of the…

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Abstract

Purpose

This study aims to investigate the effects of individual knowledge/experience on the audit expectation gap of loan officers in Malaysia and the subsequent effect of the audit expectation gap on their loan decision quality. In addition, the mediation role of the audit expectation gap is examined.

Design/methodology/approach

Copies of a structured questionnaire were randomly distributed to three hundred and twenty loan officers of the top four commercial banks in Malaysia. A total of 212 completed questionnaires were analysed using structural equation modelling.

Findings

The findings indicate that the knowledge/experience factors could significantly mitigate the audit expectation gap. More importantly, the audit expectation gap is found to adversely affect the loan decision quality. The mediating role of the audit expectation gap is also supported.

Research limitations/implications

The findings of this study may not be generalizable to other economic, cultural and political settings.

Practical implications

Banks may narrow their loan officers' audit expectation gap and hence, their non‐performing loans through selective recruitment or appropriate knowledge/skill enhancement in‐house training programmes.

Originality/value

This study provides the needed empirical evidence of the adverse effect of audit expectation gap on the loan decision quality of bank officers in Malaysia. Unlike the 2009 findings of Noghondari and Foong, which was based on an Islamic banking context in Iran, this study, which was based on the conventional banking context, found that accounting‐related and job‐related work experience of bank officers had significantly mitigated the audit expectation gap. The findings have important implications on the recruitment and training of loan officers by banks.

Details

Managerial Auditing Journal, vol. 28 no. 5
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 1 January 2000

Michael De Martinis, Amy Aw and Er Meng Kim

This study adds to the literature on the audit expectations gap (AEG) by examining the extent to which lower levels of user cognisance of the role, objectives, and…

Abstract

This study adds to the literature on the audit expectations gap (AEG) by examining the extent to which lower levels of user cognisance of the role, objectives, and limitations of an audit are associated with unreasonable audit expectations and perceptions. Cognisance is proxied by respondents' demographic characteristics including profession, work experience, university qualification, age, and gender. Respondents include 130 Singaporean auditors, prepares, and users of audited financial reports. Results indicate that the AEG prevails where respondents have relatively little business work experience, and no university qualifications. This supports the premise that lower levels of cognisance of the audit function are associated with the AEG The study also argues that in obtaining results consistent with prior AEG studies set in other countries, the AEG is not affected or constrained by political, legal, social, or economic factors. The study recommends that the accounting professions continue to address the AEG by further educating the public on the role and limitations of an audit, extending the auditor's current responsibilities to match users' expectations, and ensuring the existence and monitoring of audit quality.

Details

Asian Review of Accounting, vol. 8 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 26 June 2009

Javed Siddiqui, Taslima Nasreen and Aklema Choudhury‐Lema

The purpose of this paper is to investigate the effect of audit education in reducing the audit expectations gap (AEG) in an emerging economy, namely Bangladesh.

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Abstract

Purpose

The purpose of this paper is to investigate the effect of audit education in reducing the audit expectations gap (AEG) in an emerging economy, namely Bangladesh.

Design/methodology/approach

Mann‐Whitney test results of questionnaire survey responses indicate the presence of a significant AEG between auditors, bankers, and students, especially in the area of audit responsibility.

Findings

The paper finds evidence that audit education significantly reduces the AEG, especially in the area of audit reliability. However, results also indicate that although the introduction of accounting scandal cases in the auditing curricula creates interest amongst the students, it also creates some unreasonable expectation regarding audit responsibility.

Originality/value

The paper contributes to the existing literature by presenting evidence of the effects of both traditional and case‐based auditing education on reducing the AEG in an emerging economy context.

Details

Managerial Auditing Journal, vol. 24 no. 6
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 19 June 2020

Michael Forzeh Fossung, Lazarus Elad Fotoh and Johan Lorentzon

This study aims to identify the determinants of the expectation gap between financial statement users (investors and bankers) and auditors from a developing country…

Abstract

Purpose

This study aims to identify the determinants of the expectation gap between financial statement users (investors and bankers) and auditors from a developing country perspective with Cameroon as the case study.

Design/methodology/approach

This study makes use of the survey instrument to identify the determinants of the expectation gap in Cameroon. The research method and research design used for this study are similar to that adopted in Schelluch, Best et al., Fadzly and Ahmed, Desira and Baldacchino and Dixon et al.

Findings

The results indicate that audits and audited financial statements and auditors’ skills are good predictors of the audit expectation gap (AEG), whereas gender, years of experience and occupation (investors and accountants) do not have any significant influence on the AEG. It follows that the expectation gap is further widened by an increase in the regulation and duties of auditors concerning the reliability and usefulness of audits and audited financial statements and auditors’ skills.

Research limitations/implications

A limitation of this study is the sample size, which is limited in scope, with only 400 potential respondents. In addition, this study adopted a survey method used in countries with different economic views and cultural values from Cameroon.

Practical implications

This study contributes to current knowledge by identifying the determinants of the expectation gap in Cameroon, thus facilitating the adoption of measures aimed at mitigating this gap such as educating the Cameroonian public on the auditors’ duties, especially each time a new audit regulation is adopted. The paper is a critical reference point for future research on the subject in Cameroon.

Originality/value

This study contributes to the expectation gap discourse by uncovering the determinants of the expectation gap from a developing country perspective of Cameroon with a different economic and cultural outlook.

Details

Accounting Research Journal, vol. 33 no. 4/5
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 1 September 1996

Michael R. De Martinis and Ashley W. Burrowes

In reviewing contemporary literature on materiality judgement and the audit expectations gap (AEG), this paper considers an apparent void concerning that aspect of the AEG

Abstract

In reviewing contemporary literature on materiality judgement and the audit expectations gap (AEG), this paper considers an apparent void concerning that aspect of the AEG caused by the non‐disclosure of materiality and risk thresholds and criteria in the financial reports. The review enables the formation and discussion of two premises: first, disclosing cornerstone concepts, such as materiality and risk judgements, in financial reports enhances users' understanding of the limitations of information contained therein; and second, expanding the wording in audit reports reduces the AEG and enhances users' understanding of the objectives and limitations of an audit. In supporting the validity of these premises, it is concluded that the disclosure of materiality and risk judgements in financial reports may reduce the AEG. This hypothesis may be useful for future empirical research.

Details

Managerial Finance, vol. 22 no. 9
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 9 August 2011

Saadia Saadi, Mébarek Djebabra and Leila Boubaker

This paper seeks to focus on environmental management and is part of a persistent operation of industrial enterprises. This context is justified by the fact that, despite…

Abstract

Purpose

This paper seeks to focus on environmental management and is part of a persistent operation of industrial enterprises. This context is justified by the fact that, despite taking the value of environmental management, many Algerian enterprises fail to ensure integration of environmental considerations into their business activities.

Design/methodology/approach

It is a proposal of a method for corporate environmental policy through the allocation of the global environmental goal.

Findings

The method of allocation of the global environmental goal proposed is based on the criticality of the environmental risk that must make it acceptable or tolerable. The allocation principle used is based on a judicious choice of the weight allowance with reference to the criticality grid of environmental risks.

Practical implications

The method of allocation of the global environmental goal is a valuable help to Algerian companies to ensure better integration of the environment into production, especially Algerian cement factories known for their polluting activities.

Originality/value

The method of allocation of the global environmental goal is framed by the proposed GRAI approach and especially by its concept of “period-horizon” which can enhance the contribution of the proposed method, especially to the planning decisions for achieving the global environmental goal.

Details

Management of Environmental Quality: An International Journal, vol. 22 no. 5
Type: Research Article
ISSN: 1477-7835

Keywords

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Article
Publication date: 1 April 1986

Ing. Heinz Hermes

FAULTLESS, error‐free communication between man and machine, as well as between individual assemblies is of vital importance for reliable aircraft operation. The term…

Abstract

FAULTLESS, error‐free communication between man and machine, as well as between individual assemblies is of vital importance for reliable aircraft operation. The term ‘man/machine communication’ is interpreted in this context as the output of information offered by the aircraft equipment and the entry of commands and information in the aircraft system by the human operator. Machine/machine communication, on the other hand, means integrated operation of the individual subsystems of the aircraft.

Details

Aircraft Engineering and Aerospace Technology, vol. 58 no. 4
Type: Research Article
ISSN: 0002-2667

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Article
Publication date: 4 September 2009

Vincent Desmond

The purpose of this paper is to demonstrate ways in which innovative thinking can bring about radical change to organisations. It aims to identify some of the many

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1380

Abstract

Purpose

The purpose of this paper is to demonstrate ways in which innovative thinking can bring about radical change to organisations. It aims to identify some of the many creative ways this innovative thought can be liberated from staff members using quality processes, and argue that a structured, quality approach to engaging staff in improvement and innovation can bring about this radical change.

Design/methodology/approach

This paper consists of a combination of case study based material and includes the author's opinion and interpretation. The integral focus is on encouraging innovation from within, implementing ways to involve staff members and introducing structured, gradual, change. The paper uses examples of organisations across varied industries to showcase how they have accomplished this task.

Findings

Developing collaborative environments and encouraging employee contribution to facilitate innovative thinking can liberate not only employees but the whole organisation. The case study organisations featured have found that introducing new methods of innovation can provide a manageable process, which over time can result in significant change.

Originality/value

This paper sets out the systematic approach organisations should follow to unlock the creative power of their employees, develop fast and stay ahead of the competition. It argues that in the current economic climate, organisations will need to make these radical improvements in order to survive and prosper.

Details

Industrial and Commercial Training, vol. 41 no. 6
Type: Research Article
ISSN: 0019-7858

Keywords

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