Search results

While the three lines model (TLM) provides an organizational structure to execute risk and control duties, research and practice show limitations in the model's implementation. These limitations result in governance issues. Such issues, together with control weaknesses, could be addressed by leveraging properties of distribution, transparency, and immutability of blockchain technology. To this end, in this paper the authors propose a conceptual control framework based on blockchain technology to augment control practice.

The design of the resulting blockchain-based control framework (BBCF) and its prototype, based on the design science research methodology (DSRM), is presented and discussed in terms of the potential impact in the context of the identified problems within the TLM.

One potential outcome of BBCF could be to redefine the scope and boundaries of some of the activities in audit and control practices from a more static to a more dynamic and prospective role. In a larger context of improving governance practices, the BBCF could set the path for a more inclusive and participatory interaction between the different governance actors of an organization.

However, this assumes that blockchain is more widely adopted despite its complexity and rigidity.

BBCF covering both a conceptual model design and a reference implementation provides an innovation in audit and control. BBCF could include all relevant stakeholders who have an interest in corporate governance and control activities, including the regulators.

The contribution intends to serve both as a starting point for discussing the evolution of audit and control practice based on blockchain technology, as well as an initial actionable prototype for experimentation and further development.

This paper aims to explore how the phenomena of corruption and fraud in the public sector have been portrayed in the literature using the Audit Society Framework (Power, 1997).

The authors conducted a structured literature review (Massaro et al., 2016) to unveil relevant literature in the area of corruption and fraud in the public sector.

Results highlight that the literature using “The Audit Society” theory is still scant. Notwithstanding the call for a more decisive role of auditors in fighting corruption and fraud, much is still to be discovered about consequences of auditing and what “good quality” is.

The main limitation is that only literature in English has been included.

This paper helps practitioners and policymakers to take and implement informed decisions with regards to the fight against fraud and corruption.

In calling for more research in the domain of audit, fraud and corruption in the public sector, this paper promotes a higher focus of society on public interest and the common good.

This paper investigates one part of The Audit Society related to corruption and fraud, topics that are still very underdeveloped and unexplored by researchers. From the findings the authors suggest possible new avenues for further research.

Blockchain technology enhances information management in healthcare supply chains by securing healthcare information and providing medical resource traceability. However, there is no decision framework to support blockchain implementation for managing information, especially in emerging economies’ healthcare supply chains. This paper develops a hierarchical decision model for implementing blockchain technology for information management in emerging economies’ healthcare supply chains.

This study uses 20 health supply chain experts in Ghana to rank 17 decision criteria for implementing blockchain for healthcare information management using the best-worst method (BWM) multi-criteria decision technique.

The results show that “security” and “privacy,” “infrastructural facility” and “presence of training facilities” are the top three critical factors impacting blockchain adoption in the health supply chain for healthcare information management. Other sub-factors are prioritized.

To implement blockchain effectively to enhance information management in the healthcare supply chain, health institutions, blockchain technology providers and state authorities should concentrate on the highly critical factors extracted from the study.

This is the first study that develops a hierarchical decision model for implementing blockchain technology in emerging economies' health supply chains.

Artificial intelligence (AI) offers many benefits to improve predictive marketing practice. It raises ethical concerns regarding customer prioritization, market share concentration and consumer manipulation. This paper explores these ethical concerns from a contemporary perspective, drawing on the experiences and perspectives of AI and predictive marketing professionals. This study aims to contribute to the field by providing a modern perspective on the ethical concerns of AI usage in predictive marketing, drawing on the experiences and perspectives of professionals in the area.

The study conducted semistructured interviews for 6 weeks with 14 participants experienced in AI-enabled systems for marketing, using purposive and snowball sampling techniques. Thematic analysis was used to explore themes emerging from the data.

Results reveal that using AI in marketing could lead to unintended consequences, such as perpetuating existing biases, violating customer privacy, limiting competition and manipulating consumer behavior.

The authors identify seven unique themes and benchmark them with Ashok’s model to provide a structured lens for interpreting the results. The framework presented by this research is unique and can be used to support ethical research spanning social, technological and economic aspects within the predictive marketing domain.

La Inteligencia Artificial (IA) ofrece muchos beneficios para mejorar la práctica del marketing predictivo. Sin embargo, plantea preocupaciones éticas relacionadas con la priorización de clientes, la concentración de cuota de mercado y la manipulación del consumidor. Este artículo explora estas preocupaciones éticas desde una perspectiva contemporánea, basándose en las experiencias y perspectivas de profesionales en IA y marketing predictivo. El estudio tiene como objetivo contribuir a la literatura de este ámbito al proporcionar una perspectiva moderna sobre las preocupaciones éticas del uso de la IA en el marketing predictivo, basándose en las experiencias y perspectivas de profesionales en el área.

Para realizar el estudio se realizaron entrevistas semiestructuradas durante seis semanas con 14 participantes con experiencia en sistemas habilitados para IA en marketing, utilizando técnicas de muestreo intencional y de bola de nieve. Se utilizó un análisis temático para explorar los temas que surgieron de los datos.

Los resultados revelan que el uso de la IA en marketing podría tener consecuencias no deseadas, como perpetuar sesgos existentes, violar la privacidad del cliente, limitar la competencia y manipular el comportamiento del consumidor.

El estudio identifica siete temas y los comparan con el modelo de Ashok para proporcionar una perspectiva estructurada para interpretar los resultados. El marco presentado por esta investigación es único y puede utilizarse para respaldar investigaciones éticas que abarquen aspectos sociales, tecnológicos y económicos dentro del ámbito del marketing predictivo.

人工智能（AI）为改进预测营销实践带来了诸多益处。然而, 这也引发了与客户优先级、市场份额集中和消费者操纵等伦理问题相关的观点。本文从当代角度深入探讨了这些伦理观点, 充分借鉴了人工智能和预测营销领域专业人士的经验和观点。旨在通过现代视角提供关于在预测营销中应用人工智能时所涉及的伦理观点, 为该领域做出有益贡献。

本研究采用了目的性和雪球抽样技术, 与14位在人工智能营销系统领域具有丰富经验的参与者进行为期六周的半结构化访谈。研究采用主题分析方法, 旨在深入挖掘数据中显现的主要主题。

研究结果表明, 在营销领域使用人工智能可能引发一系列意外后果, 包括但不限于加强现有偏见、侵犯客户隐私、限制竞争以及操纵消费者行为。

本研究通过明确定义七个独特的主题, 并采用阿肖克模型进行基准比较, 为读者提供了一个结构化的视角, 以解释研究结果。所提出的框架具有独特之处, 可有效支持在跨足社会、技术和经济领域的预测营销中展开的伦理研究。

In spite of the merits of artificial intelligence (AI) in marketing and social media, harm to consumers has prompted calls for AI auditing/certification. Understanding consumers’ approval of AI certification entities is vital for its effectiveness and companies’ choice of certification. This study aims to generate important insights into the consumer perspective of AI certifications and stimulate future research.

A literature and status-quo-driven search of the AI certification landscape identifies entities and related concepts. This study empirically explores consumer approval of the most discussed entities in four AI decision domains using an online experiment and outline a research agenda for AI certification in marketing/social media.

Trust in AI certification is complex. The empirical findings show that consumers seem to approve more of non-profit entities than for-profit entities, with the government approving the most.

The introduction of AI certification to marketing/social media contributes to work on consumer trust and AI acceptance and structures AI certification research from outside marketing to facilitate future research on AI certification for marketing/social media scholars.

For businesses, the authors provide a first insight into consumer preferences for AI-certifying entities, guiding the choice of which entity to use. For policymakers, this work guides their ongoing discussion on “who should certify AI” from a consumer perspective.

To the best of the authors’ knowledge, this work is the first to introduce the topic of AI certification to the marketing/social media literature, provide a novel guideline to scholars and offer the first set of empirical studies examining consumer approval of AI certifications.

The purpose of this paper is to illuminate the ethical concerns associated with the use of artificial intelligence (AI) in the medical sector and to provide solutions that allow deriving maximum benefits from this technology without compromising ethical principles.

This paper provides a comprehensive overview of AI in medicine, exploring its technical capabilities, practical applications, and ethical implications. Based on our expertise, we offer insights from both technical and practical perspectives.

The study identifies several advantages of AI in medicine, including its ability to improve diagnostic accuracy, enhance surgical outcomes, and optimize healthcare delivery. However, there are pending ethical issues such as algorithmic bias, lack of transparency, data privacy issues, and the potential for AI to deskill healthcare professionals and erode humanistic values in patient care. Therefore, it is important to address these issues as promptly as possible to make sure that we benefit from the AI’s implementation without causing any serious drawbacks.

This paper gains its value from the combined practical experience of Professor Elhassan gained through his practice at top hospitals worldwide, and the theoretical expertise of Dr. Arabi acquired from international institutes. The shared experiences of the authors provide valuable insights that are beneficial for raising awareness and guiding action in addressing the ethical concerns associated with the integration of artificial intelligence in medicine.

This study explores the benefits of accreditation from the Commission on Accreditation for Law Enforcement Agencies (CALEA), according to those who are engaged in the practice.

The authors collected data through open-ended, semi-structured telephone interviews. The authors analyzed the data using an inductive methodology.

The authors found that CALEA police accreditation enhances organizational learning through the development of knowledge brokers, the creation of communities of practice, support for knowledge repositories, support for knowledge managers and greater levels of transparency.

This qualitative study, which focuses on the perceptions and experiences of those involved in the CALEA process, provides a valuable complement to the quantitative literature on accreditation by shedding light on the organizational learning resulting from accreditation.

This paper aims to explore the roles of psychologists in seclusion in adult mental health services in Ireland, their perspectives on seclusion and its use in recovery-oriented practice and related professional practice issues.

A qualitative hermeneutic phenomenological study was conducted from a social constructivist perspective. Semi-structured interviews with 17 psychologists were analysed using reflexive thematic analysis.

Twenty-four themes were identified, which were clustered into four overarching themes. Participants viewed themselves and psychology in Ireland more broadly as peripheral to seclusion. They believed that seclusion possessed no inherent therapeutic value but viewed it as an uncomfortable and multi-faceted reality. Participants regarded seclusion and recovery as largely inconsistent and difficult to reconcile, and they perceived systemic factors, which had a pervasive negative impact on seclusion and recovery in practice.

The findings highlight the perceived complexity of seclusion and its interface with recovery, and the need to conscientiously balance conflicting priorities that cannot be easily reconciled to ensure ethical practice. The findings suggest psychologists are well-suited to participate in local and national discussions on using seclusion in recovery-oriented practice.

This study offers a unique insight into psychologists’ perceptions of seclusion and considers the implications of these views. Participants’ nuanced views suggest that psychologists can make valuable contributions to local and national discussions on these topics.

School effectiveness has attracted some currency in educational research globally since the 1960s though such studies mostly point to the efforts of principal leadership as the basis for promoting effective schools. However, in the case of Ghana, there is a lack of research conducted in the area, and due to that, this study sought to explore internal public perspectives of what constitutes school effectiveness in the Colleges of Education in the Upper East Region of Ghana.

This study employed the convergent parallel mixed-method design otherwise called concurrent mixed-method design. The population for the study comprised second and third-year students, tutors and leadership of the colleges. In total, 308 respondents constituted the sample size. The breakdown is 257 students in all, 41 tutors and 10 leaders of the colleges. Two instruments, namely, an in-depth interview guide and a questionnaire were used to elicit responses to address the object of this study.

The study revealed that the characteristics of effective schools include the high academic performance of students and a good show of disciplined behavior by both students and staff in the colleges among others.

To the best of our knowledge, during the search for studies conducted on school effectiveness, there is no scientific study done in Ghana highlighting the attributes of effective educational institutions. Most of the studies conducted in the area of educational studies only focused on principal leadership, educational access, participation and equity at the level of pre-tertiary institutions.

Individual Placement and Support (IPS) is an evidence-based employment model, effective in supporting individuals with severe mental health difficulties to gain competitive employment. Irish mental health policy recognises its value and IPS is being rolled out in a national programme. Employment is recognised an important contributor to mental health recovery and social inclusion. However, research on IPS has tended to focus on competitive job outcomes. The purpose of this study was to explore the non-vocational outcomes of IPS in an Irish context.

A qualitative research approach was used to interview participants taking part in IPS within community mental health teams. Twelve interviews were included in the data analysis process which was informed by a thematic analysis approach.

Participants experienced increased confidence and positivity, both within a work context and whilst job seeking. More purposeful time use, participation in activities and engagement with society were also experienced by those employed and those at the job search stage of IPS.

This study contributes to the literature about the non-vocational benefits of IPS within an Irish context, highlights the mental health recovery benefits of taking part in IPS and supports the need for ongoing development of IPS throughout mental health services in Ireland.