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Article
Publication date: 29 March 2013

Candace L. Witherspoon, Jason Bergner, Cam Cockrell and Dan N. Stone

Knowledge is the most important component of sustainable organizational growth and economic performance. This meta‐analysis aims to summarize the determinants of

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Abstract

Purpose

Knowledge is the most important component of sustainable organizational growth and economic performance. This meta‐analysis aims to summarize the determinants of individuals' knowledge sharing (KS) intentions and behaviors in organizations.

Design/methodology/approach

The authors organize the knowledge sharing antecedents investigated in 46 studies (n≈10,487, median n=172) into three categories, i.e. knowledge sharer intention and attitude (four variables); rewards for KS (three variables); and organizational culture (nine variables).

Findings

Variables in all three antecedent categories positively contribute to KS intentions and behaviors; high between‐study variability exists, and the fail‐safe n statistic suggests the observed effects are robust against a “file drawer” (missing study) bias. Moderator results suggest that motivating KS is easier in collectivist, as opposed to individualist, cultures.

Research limitations/implications

In most of the studies included in this meta‐analysis, participants volunteered to share knowledge with researchers. Hence, an important threat to validity in the existing research is a potential “cooperation bias” in which participants likely overestimate their willingness to share knowledge. Future KS research should investigate the dark underbelly of knowledge activities in organizations, including investigations of knowledge hoarding, withholding of knowledge to gain personal advantage, and “contributing” worthless information to gain (through gaming) personal payoffs.

Originality/value

The meta‐analysis results herein contribute to the KS literature by identifying the determinants of KS, and an important potential limitation of much existing KS research.

Details

Journal of Knowledge Management, vol. 17 no. 2
Type: Research Article
ISSN: 1367-3270

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Article
Publication date: 10 May 2021

Antti Rautiainen, Jani Saastamoinen and Kati Pajunen

Key audit matters (KAMs) in International Standard for Auditing, 701 seek to enhance the value of the auditor’s report by increasing the transparency of how the audit was…

Abstract

Purpose

Key audit matters (KAMs) in International Standard for Auditing, 701 seek to enhance the value of the auditor’s report by increasing the transparency of how the audit was performed. The purpose of this study is to investigate how professional auditors themselves perceive the impact of KAMs on audit quality and audit effectiveness.

Design/methodology/approach

Statistical analyses of an electronic survey of certified public auditors (CPAs) in Finland.

Findings

Regarding the perceptions of KAMs, the authors found two dominant views on auditing: quality and efficiency. In general, the respondents did not consider that KAMs improve audit quality. However, auditors focusing on efficiency considered that KAMs make the audit process more fluent. Further, the use of KAMs may facilitate audit effectiveness and cooperation between auditors and managers. The authors also found three factors related to the KAMs processes and auditing work: effectiveness, risks and workload.

Practical implications

Auditors may use KAMs to provide focus in their work. This facilitates balancing between the demands for added value while keeping the workload and audit risks at a tolerable level.

Originality/value

This study contributes to the emerging literature on KAMs as well as to the literature examining practitioner views of changes in auditing regulation. It is, as far as we know, the first study to report survey evidence on how CPAs themselves perceive KAMs and the effects of KAMs on audit work in an European Union country context.

Details

Managerial Auditing Journal, vol. 36 no. 3
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 April 1978

One of the major developments of the post‐War years has been the rise of consumer protection ‘watchdog’ committees galore, a flood of legislation and completely changed…

Abstract

One of the major developments of the post‐War years has been the rise of consumer protection ‘watchdog’ committees galore, a flood of legislation and completely changed enforcement methods by existing local authority officers who to all and intents have become a completely new service. Voluntary agencies, national and local, based on the local High Street, have appointed themselves the watchdogs of the retail trade; legislation and central departments, the larger scene. The new service has proved of inestimable value in the changed conditions; it continues to develop. When shopping was a personal transaction, with the housewife making her purchases from the shopkeeper or his staff on the opposite side of the counter; when each was well known to the other and the relationship had usually lasted for many years, often from one generation to the next, things were very different, complaints few, unsatisfactory items instantly replaced, usually without question. This continuing state of equanimity was destroyed by the retail revolution and new methods of advertising and marketing. Now, the numbers of complaints dealt with by consumer protection and environmental health departments of local authorities are truly enormous. We have become a nation of “complainers,” although in all conscience, we have much to complain about. Complaints cover the widest possible range of products and services, of which food and drink form an integral component. The complaints to enforcement authorities include many said to be unjustified, but from the reports of legal proceedings under relevant enactments, it is obvious that the bulk of them now originate from consumer complaints. Not all complainants, however, relish the thought of the case going before the courts. Less is heard publicly of complaints to the numerous voluntary bodies. Enforcement authorities see complaints in terms of infringements of the law, although their role as honest broker, securing recompense to the aggreived customer, has become important; a few departments being able to claim that they secured reimbursements and replacements of value totalling upwards of amounts which annually run into six figures. The broker role is also that adopted by voluntary bodies but with much less success since they lack the supporting authority of legal sanction.

Details

British Food Journal, vol. 80 no. 4
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 13 September 2021

Mohamed Abdel Aziz Hegazy and Noha Mahmoud Kamareldawla

This study aims to investigate how external auditors properly classify the requirements of ISA 701 for key audit matters (KAM) compared with an emphasis of matter or other…

Abstract

Purpose

This study aims to investigate how external auditors properly classify the requirements of ISA 701 for key audit matters (KAM) compared with an emphasis of matter or other matters (EOM) in ISA 706 and going concern (GC) in ISAs 706 and 570. Such investigation is important to assess whether the explanatory matters included in ISAs 701, 706 and 570 are appropriate for external auditors so they can properly classify identified audit matters as either KAM, EOM or GC matters and considering the relationship among them.

Design/methodology/approach

The research used questionnaires sent to a sample of external auditors in five audit firms with international affiliations including two of the Big 4 audit firms. The Z-test for two proportions is conducted to assess whether external auditors were confused when interpreting the explanatory matters included in the ISAs.

Findings

The research suggests that the current ISA 701 explanations may not adequately help some auditors in their aim of properly identifying all KAM from among the different matters they reach during their audit. When classifying EOM and GC, most of the external auditors misclassified them as KAM.

Practical implications

This is a timely study. The results have implications for standard setters and regulators through revising the explanations included in the different audit reporting standards including ISA 701 and considering the relationships among them.

Originality/value

According to the authors’ knowledge, this study is considered among the first that surveyed the appropriateness of the explanations included in ISAs for KAM, EOM, GC and how auditors perceive such explanations when forming their opinion about their clients’ financial statements.

Details

Managerial Auditing Journal, vol. 36 no. 8
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 19 October 2015

M. Fantini, F. De Crescenzio, L. Ciocca and F. Persiani

The purpose of this paper is to describe two different approaches for manufacturing pre-formed titanium meshes to assist prosthetically guided bone regeneration of…

Abstract

Purpose

The purpose of this paper is to describe two different approaches for manufacturing pre-formed titanium meshes to assist prosthetically guided bone regeneration of atrophic maxillary arches. Both methods are based on the use of additive manufacturing (AM) technologies and aim to limit at the minimal intervention the bone reconstructive surgery by virtual planning the surgical intervention for dental implants placement.

Design/methodology/approach

Two patients with atrophic maxillary arches were scheduled for bone augmentation using pre-formed titanium mesh with particulate autogenous bone graft and alloplastic material. The complete workflow consists of four steps: three-dimensional (3D) acquisition of medical images and virtual planning, 3D modelling and design of the bone augmentation volume, manufacturing of biomodels and pre-formed meshes, clinical procedure and follow up. For what concerns the AM, fused deposition modelling (FDM) and direct metal laser sintering (DMLS) were used.

Findings

For both patients, a post-operative control CT examination was scheduled to evaluate the progression of the regenerative process and verify the availability of an adequate amount of bone before the surgical intervention for dental implants placement. In both cases, the regenerated bone was sufficient to fix the implants in the planned position, improving the intervention quality and reducing the intervention time during surgery.

Originality/value

A comparison between two novel methods, involving AM technologies are presented as viable and reproducible methods to assist the correct bone augmentation of atrophic patients, prior to implant placement for the final implant supported prosthetic rehabilitation.

Details

Rapid Prototyping Journal, vol. 21 no. 6
Type: Research Article
ISSN: 1355-2546

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Article
Publication date: 20 August 2019

Daniel Carpenter and Paul Munshower

The purpose of this paper is to explore how rural teachers provided a PLC by leveraging virtual technologies to connect educators of like subject disciplines from several…

Abstract

Purpose

The purpose of this paper is to explore how rural teachers provided a PLC by leveraging virtual technologies to connect educators of like subject disciplines from several schools, foreign and domestic.

Design/methodology/approach

A phenomenological case study-based approach was leveraged to investigate established vPLCs at schools (Creswell, 2013; Stake, 2010). Qualitative data were collected from multiple sources to obtain rural teacher perceptions on the impact vPLCs had on their practice (Creswell, 2013).

Findings

Teacher collaborative teams build relationships comparable to teams that met face to face as part of a similar PLC and PD experience. Participant reflections in this investigation showed that rural educators favored face-to-face meetings; however, vPLCs provided similar teacher experiences to that of the face-to-face PBL model. Results indicated that educators recognized virtual collaboration just as valuable a tool for enabling PLCs than face-to-face collaborations while still offering similarities to improved teacher practice.

Research limitations/implications

The research was limited to teachers in rural settings in the USA (Texas) and in the Dominican Republic. The research was limited to teacher perceptions of change, and observed changes as part of their participation in a research-based virtual PLC model. The research was limited to the school setting over an academic year.

Practical implications

The findings from this study have practical implications for rural teachers and school implementation of a professional learning community model.

Originality/value

The promise provided by this study is that vPLCs may provide opportunity for rural schools to provide a job-embedded professional development model (Croft et al., 2010) for otherwise isolated teachers (Barrett et al., 2015).

Details

International Journal of Educational Management, vol. 34 no. 2
Type: Research Article
ISSN: 0951-354X

Keywords

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