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Article
Publication date: 2 November 2018

Michael Fellmann, Agnes Koschmider, Ralf Laue, Andreas Schoknecht and Arthur Vetter

Patterns have proven to be useful for documenting general reusable solutions to a commonly occurring problem. In recent years, several different business process…

Abstract

Purpose

Patterns have proven to be useful for documenting general reusable solutions to a commonly occurring problem. In recent years, several different business process management (BPM)-related patterns have been published. Despite the large number of publications on this subject, there is no work that provides a comprehensive overview and categorization of the published business process model patterns. The purpose of this paper is to close this gap by providing a taxonomy of patterns as well as a classification of 89 research works.

Design/methodology/approach

The authors analyzed 280 research articles following a structured iterative procedure inspired by the method for taxonomy development from Nickerson et al. (2013). Using deductive and inductive reasoning processes embedded in concurrent as well as joint research activities, the authors created a taxonomy of patterns as well as a classification of 89 research works.

Findings

In general, the findings extend the current understanding of BPM patterns. The authors identify pattern categories that are highly populated with research works as well as categories that have received far less attention such as risk and security, the ecological perspective and process architecture. Further, the analysis shows that there is not yet an overarching pattern language for business process model patterns. The insights can be used as starting point for developing such a pattern language.

Originality/value

Up to now, no comprehensive pattern taxonomy and research classification exists. The taxonomy and classification are useful for searching pattern works which is also supported by an accompanying website complementing the work. In regard to future research and publications on patterns, the authors derive recommendations regarding the content and structure of pattern publications.

Details

Business Process Management Journal, vol. 25 no. 5
Type: Research Article
ISSN: 1463-7154

Keywords

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Book part
Publication date: 10 April 2019

Aaron D. Hill, Oleg V. Petrenko, Jason W. Ridge and Federico Aime

This work describes and demonstrates a novel measurement system refered to as videometrics. Videometrics uses third-party ratings of video samples to assess individuals 

Abstract

This work describes and demonstrates a novel measurement system refered to as videometrics. Videometrics uses third-party ratings of video samples to assess individuals’ characteristics with psychometrically validated instruments of the measures of interest. Videometrics is argued to help ensure valid measurement in difficult to access subject pools, offering substantial promise for future research. This work explains the methodology and demonstrates the applicability and validity of videometrics in multiple studies in the context of a difficult to access subject pool – chief executive officers (CEOs). Finally, the applicability of the method to samples for which lack of access to individuals of interest has limited empirical investigation is discussed.

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Article
Publication date: 12 September 2020

Paulina Roszkowska

The purpose of this paper is to explore the audit-related causes of financial scandals and advice on how emerging technologies can provide solutions thereto. Specifically…

Abstract

Purpose

The purpose of this paper is to explore the audit-related causes of financial scandals and advice on how emerging technologies can provide solutions thereto. Specifically, this study seeks to look at the facilitators of financial statement fraud and explain specific fintech advancements that contribute to financial information reliability for equity investments.

Design/methodology/approach

The study uses the case studies of Enron and Arthur Andersen to document the evidence of audit-related issues in historical financial scandals. Then, a comprehensive and interdisciplinary literature review at the intersection of business, accounting and engineering, provides a foundation to propose technology advancements that can solve identified problems in accounting and auditing.

Findings

The findings show that blockchain, internet of things, smart contracts and artificial intelligence solutions have different functionality and can effectively solve various financial reporting and audit-related problems. Jointly, they have a strong potential to enhance the reliability of the information in financial statements and generally change how companies operate.

Practical implications

The proposed and explained technology advancements should be of interest to all publicly listed companies and investors, as they can help safeguard equity investments, thus build investors’ trust towards the company.

Social implications

Aside from implications for capital markets participants, the study findings can materially benefit various stakeholder groups, the broader company environment and the economy.

Originality/value

This is the first paper that seeks solutions to financial fraud and audit-related financial scandals in technology and not in implementing yet another regulation. Given the recent technology advancements, the study findings provide insights into how the role of an external auditor might evolve in the future.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Content available
Book part
Publication date: 26 November 2016

Karin Klenke

Abstract

Details

Qualitative Research in the Study of Leadership
Type: Book
ISBN: 978-1-78560-651-9

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Article
Publication date: 1 November 2006

Rana Sobh and Chad Perry

The aim of this paper is to apply principles of the realism paradigm within qualitative research projects.

Abstract

Purpose

The aim of this paper is to apply principles of the realism paradigm within qualitative research projects.

Design/methodology/approach

The paper starts by establishing the usefulness of realism research for investigating marketing management phenomena, and then considers the implications of the realism paradigm for research design.

Findings

Issues such as the level of prior theory required, the use of replication logic and triangulation are discussed. In addition, guidelines for realism data analysis and reporting are developed.

Originality/value

This paper provides an explicit set of principles for realism research design and data analysis that is different from those in other types of research.

Details

European Journal of Marketing, vol. 40 no. 11/12
Type: Research Article
ISSN: 0309-0566

Keywords

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Book part
Publication date: 8 November 2010

Thi Ngoc Tuan Bui, Thi Tuong Van Nguyen and Piet Sercu

Purpose – We discuss the microeconomic pros and cons of bankloan-backed securities and credit default swaps, that is, the passing on of bank loans or their default risk…

Abstract

Purpose – We discuss the microeconomic pros and cons of bankloan-backed securities and credit default swaps, that is, the passing on of bank loans or their default risk from originator to the general investor. By ‘micro’ we mean that our focus is on comparative advantages for banks versus other holders of the loans or risks, not the macro pros and cons of higher credit volumes.

Methodology/approach – We apply standard ideas from the corporate finance literature on the choice between loans versus public debt, related to information asymmetries and signaling at the time of origination. We also add new arguments related the possibly unhappy end of the loan.

Findings – Quite apart of the by now familiar quality-preservation incentive issue we think that securitization and CDS destroy value because they move loans and risks away from the party best informed about the risk and best placed to deal with default toward worse-placed parties.

Limitations – The analysis takes the volume of loans as given.

Practical/social implications – ABS and CDS should be confined to the highest-quality type of chapter where no information asymmetries exist, like in Europe where the traditional MBS have not caused problems for centuries.

Originality/value of the paper – To the best of our knowledge, the literature on bank loans versus public debt has not been applied to ABS/CDS before, whereas the issue of who is best placed to bear the risks has not even been raised elsewhere.

Details

International Banking in the New Era: Post-Crisis Challenges and Opportunities
Type: Book
ISBN: 978-1-84950-913-8

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Article
Publication date: 1 March 1985

Through a survey of 200 employees working in five of the thirty establishments analysed in previous research about the microeconomic effects of reducing the working time…

Abstract

Through a survey of 200 employees working in five of the thirty establishments analysed in previous research about the microeconomic effects of reducing the working time (Cahier 25), the consequences on employees of such a reduction can be assessed; and relevant attitudes and aspirations better known.

Details

International Journal of Manpower, vol. 6 no. 3
Type: Research Article
ISSN: 0143-7720

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Article
Publication date: 27 July 2020

Toni Repetti

Women make up approximately 47% of the workforce and 51% of hospitality employees but account for 70% of travel buying decisions. Even with these high statistics, women…

Abstract

Purpose

Women make up approximately 47% of the workforce and 51% of hospitality employees but account for 70% of travel buying decisions. Even with these high statistics, women are still underrepresented in many high-level positions. This paper aims to evaluate the financial effects of diversity in top paying management positions within US hospitality companies from 2006 to 2018 and also evaluate the change in female representation from the Great Recession and the #metoo scandal.

Design/methodology/approach

Firm performance and diversity were studied using fixed effect and random effect models due to the panel nature of the data. ANOVAs and t-tests were conducted to determine the change in female representation.

Findings

On average, companies report 5.55 top paying executives and only 0.75 of them are female. Results show that earnings before interest and taxes, and earnings before interest, taxes, depreciation and amortization are both significantly higher with 15–30% diversity and even higher with 30–50% diversity. After the Great Recession, hospitality companies significantly increased the percentage of females in top positions from 11.5 to 14.1%, while resorts increased female representation from 7.5 to 12.2% after the #metoo scandal.

Originality/value

To the best of the author’s knowledge, this is the first known study to evaluate gender diversity in top hospitality executives and not just female representation. This is also the first paper to evaluate the effect of the #metoo scandal on hospitality firms’ percentage of females in top executive positions.

Details

International Journal of Contemporary Hospitality Management, vol. 32 no. 9
Type: Research Article
ISSN: 0959-6119

Keywords

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Article
Publication date: 20 June 2008

Gerhard Blickle and Alexander Witzki

The aim of the paper is to present the causes and manifestations of the changed conditions of work for employees since the 1990s with a particular focus on the situation…

Abstract

Purpose

The aim of the paper is to present the causes and manifestations of the changed conditions of work for employees since the 1990s with a particular focus on the situation in Germany. These changes are characterized by a higher demand for expertise and a lower protection against life risks for employees. The paper seeks to address some of the issues surrounding this.

Design/methodology/approach

The desire to realize an individual concept of personal identity in work life is argued to be the main driving force of individual career development. It is set in relation to new normative guiding principles of employment (protean career model, boundaryless career model, employability construct).

Findings

Empirical studies support the importance of an individual work identity concept for individual career development. The political and, more importantly, the economic situation in Germany, Europe and other parts of the world has dramatically changed since 1989. The prospective demographic changes in Germany until 2050 and their effects on the job market are also considered.

Originality/value

The paper describes the underlying causes for the changes in the conditions of employment and how these are manifested in the conditions of work, and it also presents empirical findings about the individual coping with career changes.

Details

Society and Business Review, vol. 3 no. 2
Type: Research Article
ISSN: 1746-5680

Keywords

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Article
Publication date: 6 February 2017

Pietro Previtali and Paola Cerchiello

The aim of this paper is to examine a relevant innovation in terms of how corporate supervisory boards are structured for an effective measure of anti-corruption that…

Abstract

Purpose

The aim of this paper is to examine a relevant innovation in terms of how corporate supervisory boards are structured for an effective measure of anti-corruption that concerns a new application of Italian Legislative Decree No. 231/2001 in compliance with the obligations set out by OECD Convention of 17 September 1997 on the fight against corruption.

Design/methodology/approach

The research hypotheses which lead the study are based on an empirical analysis of 119 nursing homes with the aim of investigating the state-of-the art of this innovative application especially regarding the composition, effectiveness and functioning of the supervisory board in the unique case when this compliance system becomes compulsory.

Findings

The results show how, even though a certain level of uncertainty and ambiguity have led to great variance in the ways the compliance system is drafted, was possible to identify a positive relation between supervisory board composition and performance – that is the effectiveness of anti-corruption system – and a negative relation between board size and performance. Finally, the results suggest the relevance of supervisory board in fostering knowledge as mediating role.

Research limitations/implications

The authors believes that future work using inter-temporal modelling could build upon and extend the insights presented here. A second area arises from those contrasts in board characteristics that are present across countries and/or across company’s size, small- and medium-sized enterprises or multinational companies and/or across industrial sectors.

Practical implications

The authors offers a more nuanced understanding of the linkages between corporate governance and anti-corruption. In particular, the paper suggests that for an effective anti-corruption strategy, larger supervisory board sizes are associated with weaker performance, and a greater external composition is preferable to an internal one.

Originality/value

The paper depicts a first and relevant step toward the identification of best practices of corporate governance as anti-corruption system, relating to an innovative and unique – to the date – application of a compliance system based on the supervisory board.

Details

Corporate Governance: The International Journal of Business in Society, vol. 17 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

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