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11 – 20 of 134Khuram Shahzad, Pia Arenius, Alan Muller, Muhammad Athar Rasheed and Sami Ullah Bajwa
The purpose of this paper is to explore the black box between high-performance work systems (HPWS) and innovation performance in small- and medium-sized enterprises (SMEs)…
Abstract
Purpose
The purpose of this paper is to explore the black box between high-performance work systems (HPWS) and innovation performance in small- and medium-sized enterprises (SMEs). Through application of the ability, motivation and opportunity (AMO) framework, the study examines the mediating roles of innovation-specific ability, motivation and voice behaviors between HPWS and SMEs’ innovation performance.
Design/methodology/approach
The hypotheses are tested on data collected through a self-administered questionnaire from 237 SMEs in Pakistan.
Findings
Findings indicate that human capital, motivation and employee voice fully mediate the relationship between HPWS and innovation performance in SMEs.
Research limitations/implications
The cross-sectional research design and self-reported measures warrant caution for the interpretation of findings. Future research may consider a longitudinal research design and objective measures.
Practical implications
SMEs need to invest in the adoption and implementation of HPWS that will develop innovation-specific abilities, motivation and voice behaviors simultaneously among employees that will lead to higher innovation performance.
Originality/value
This is the first study of its kind utilizing an AMO framework to investigate the underlying mechanism through which HPWS affect innovation performance in SMEs.
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Firdaus Amyar, Nunung Nurul Hidayah, Alan Lowe and Margaret Woods
There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of…
Abstract
Purpose
There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of this paper is to engage with audit practice in order to explore and explain the internal dynamics and paradoxical conditions within audit engagement teams.
Design/methodology/approach
The research adopts a qualitative methodology, framed around an intensive case study that involves several methods of data collection and analysis including interviews, observation and document analysis. The authors observe audit team practices, work programmes and organisation including observations of individual and teams involved in audit engagements.
Findings
Using the lens of paradox theory, the authors explore the backstage of audit work, where audit teams are challenged with recurring contradictory requirements and opposing demands. The authors provide insight on the complexity associated with inadequate resourcing and planning that tend to stimulate the emergence of paradoxes in audit engagement work in a government audit context. As a result, the authors identify the occurrence of cascading reduced audit quality practices (RAQP) as the teams respond to the paradoxes they face.
Originality/value
The authors reveal the interlinked and cumulative coping strategies, namely, downplaying responsibility and downscaling audit processes. These strategies are performed concurrently by team leaders and audit members to manage paradoxical tensions. The authors also identified superficial audit supervision as another type of RAQP performed by team leaders.
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Mohammad Abdolmohammadi and Alan Reinstein
Prior research suggests that perceived levels of a subordinate auditor’s competence affects audit reviewers’ judgments. We extend this line of research by investigating the…
Abstract
Prior research suggests that perceived levels of a subordinate auditor’s competence affects audit reviewers’ judgments. We extend this line of research by investigating the effects of perceived client competence (hereafter, ClientComp) and its interaction with subordinate auditor’s competence (hereafter, AuditorComp) on audit reviewers’ judgments. Using data from highly experienced CPA audit managers, senior managers, and partners, we find a significant main effect for AuditorComp, but not for ClientComp. We also find that when AuditorComp is high, levels of ClientComp do not affect audit reviewers’ judgments. However, we cannot support the hypothesis that when AuditorComp is low ClientComp will significantly affect audit reviewers’ judgments. These mixed results suggest that in the post-SOX (2002) era regulatory environment, audit reviewers may be exercising heightened professional skepticism about ClientComp whenever they consider clients’ assertions.
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The experimental parliamentary subsidy on knights' fees and freehold incomes from lands and rents of 1431 was the only English direct lay tax of the Middle Ages which broke down…
Abstract
The experimental parliamentary subsidy on knights' fees and freehold incomes from lands and rents of 1431 was the only English direct lay tax of the Middle Ages which broke down. As such, this subsidy has a clear historiographical significance, yet previous scholars have tended to overlook it on the grounds that parliament's annulment act of 1432 mandated the destruction of all fiscal administrative evidence. Many county assessments from 1431–1432 do, however, survive and are examined for the first time in this article as part of a detailed assessment of the fiscal and administrative context of the knights' fees and incomes tax. This impost constituted a royal response to excess expenditures associated with Henry VI's “Coronation Expedition” of 1429–1431, the scale of which marked a decisive break from the fiscal-military strategy of the 1420s. Widespread confusion regarding whether taxpayers ought to pay the feudal or the non-feudal component of the 1431 subsidy characterized its botched administration. Industrial scale under-assessment, moreover, emerged as a serious problem. Officials' attempts to provide a measure of fiscal compensation by unlawfully double-assessing many taxpayers served to increase administrative confusion and resulted in parliament's annulment act of 1432. This had serious consequences for the crown's finances, since the regime was saddled with budgetary and debt problems which would ultimately undermine the solvency of the Lancastrian state.
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VERENA THOMPSON, EDWIN FLEMING and ALLAN BUNCH
Since the early 70's, library authorities have been keen to make their services more accessible to non‐traditional users. The list of target groups for attention appears endless…
Abstract
Since the early 70's, library authorities have been keen to make their services more accessible to non‐traditional users. The list of target groups for attention appears endless but roughly follows most authorities' equal opportunity statements which inlcude: black/ethnic minorities; gay men and lesbians; and the disabled. As this feature is concerned with the race dimension, I'd like to focus on service provision for black/ethnic minorities.
Gillian A. Maxwell and Samantha MacLean
The purpose of this paper is to explore the operational implications and strategic actions involved in talent management (TM) in Scotland.
Abstract
Purpose
The purpose of this paper is to explore the operational implications and strategic actions involved in talent management (TM) in Scotland.
Design/methodology/approach
The paper is based on a literature review and focus groups comprising members of the Board of the Scottish Tourism Forum.
Findings
This paper finds that, in an industry with generally high labour turnover and rather negative public image as an employer, TM – in attracting, developing and retaining people – has significant potential to contribute to changing approaches to managing people and to improving opinions on careers in this sector.
Practical implications
Practical implications are that: individual businesses adopt TM approaches that best suit their business, employees and customers; industry bodies and leaders present exemplary practice in TM; business strategies including TM initiatives are actively supported by senior and operational managers in organisations; and educators develop, in liaison with the industry, toolkits for the implementation and evaluation of TM initiatives.
Originality/value
Any practitioner or academic interested in gaining insight into the practice and potential of TM, especially in the Scottish context, will find the paper valuable.
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Sara J. Singer, Jill Glassman, Alan Glaseroff, Grace A. Joseph, Adam Jauregui, Bianca Mulaney, Sara S. Kelly, Samuel Thomas, Stacie Vilendrer and Maike V. Tietschert
Purpose: While COVID-19 has upended lives, it has also catalyzed innovation with potential to advance health delivery. Yet, we know little about how the delivery system, and…
Abstract
Purpose: While COVID-19 has upended lives, it has also catalyzed innovation with potential to advance health delivery. Yet, we know little about how the delivery system, and primary care in particular, has responded and how this has impacted vulnerable patients. We aimed to understand the impact of COVID-19 on primary care practice sites and their vulnerable patients and to identify explanations for variation. Approach: We developed and administered a survey to practice managers and physician leaders from 173 primary care practice sites, October-November 2020. We report and graphically depict results from univariate analysis and examine potential explanations for variation in practices' process innovations in response to COVID-19 by assessing bivariate relationships between seven dependent variables and four independent variables. Findings: Among 96 (55.5%) respondents, primary care practice sites on average took more safety (8.5 of 12) than financial (2.5 of 17) precautions in response to COVID-19. Practice sites varied in their efforts to protect patients with vulnerabilities, providing care initially postponed, and experience with virtual visits. Financial risk, practice size, practitioner age, and emergency preparedness explained variation in primary care practices' process innovations. Many practice sites plan to sustain virtual visits, dependent mostly on patient and provider preference and continued reimbursement. Value: While findings indicate rapid and substantial innovation, conditions must enable primary care practice sites to build on and sustain innovations, to support care for vulnerable populations, including those with multiple chronic conditions and socio-economic barriers to health, and to prepare primary care for future emergencies.
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