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1 – 10 of over 4000Naruanard Sarapaivanich, Erboon Ekasingh, Jomjai Sampet and Paul Patterson
This study examines how professional service firms' communication effectiveness (affiliative communications style, social dialogue and information provision), social cognitive…
Abstract
Purpose
This study examines how professional service firms' communication effectiveness (affiliative communications style, social dialogue and information provision), social cognitive capital and rapport established between an auditor and SME client are instrumental in influencing the latter's evaluation of the technical quality of an audit.
Design/methodology/approach
The study combines qualitative and quantitative methodologies to create a cross-sectional survey covering four geographic regions in an emerging economy – Thailand. The authors examine the hypotheses by employing social interaction theory.
Findings
A study of 744 SME executives plus post-survey interviews with three audit partners revealed that an affiliative communications style and information provision are positively associated with the rapport developed between financial auditor and client, and that rapport, in turn, had a strong association with client perceptions of audit quality. In addition, affiliative communication style, information provision and social cognitive capital had a direct (positive) association with perceptions of audit quality. The effects of communication effectiveness and social cognitive capital varied, depending on whether or not the SME client possessed formal accounting qualifications.
Originality/value
The study contributes to the literature on the business-to-business professional services, and accounting in particular, by explicating the important roles of communication effectiveness, rapport, and social cognitive capital in the relationship between an auditor and a client. Moreover, the paper reveals that the differences in educational background of clients result in differential impacts of communication effectiveness and social cognitive capital on rapport and perceptions of audit quality.
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Frankie J. Weinberg and Mary M. Hausfeld
We examine the relationships between clients’ level of coaching readiness and trust in their executive coach and increases to both personal learning improved work performance…
Abstract
Purpose
We examine the relationships between clients’ level of coaching readiness and trust in their executive coach and increases to both personal learning improved work performance. Distance relationships, the setting for this study, epitomize the norms of the New World of Work (NWoW), but also provide particular challenges for building trust and recognizing similarities between client and coach.
Design/methodology/approach
This study investigates distance coaching relationships in matched-pairs, longitudinal investigation of formal executive coaching.
Findings
Results support the proposed moderated mediation path. Findings reveal that both coaches’ perceptions of client readiness for coaching and client trust in coach each predict both client personal skill development and performance improvement.
Research limitations/implications
While important toward gaining a better understanding of the relational functioning of distance coaching relationships, inclusion of only distance relationships may truncate the generalizability of our findings.
Practical implications
The study’s findings have practical implications for organizations that invest in executive coaching with regard to the importance of evaluating the candidates' readiness for coaching before the assignment, trust-building throughout distance coaching relationships and perceptions of similarity on client coaching outcomes.
Originality/value
Distance relationships, the setting for this study, provide particular challenges for building trust and recognizing similarities between client and coach and the current investigation points to the relevance of these relational mechanisms to client outcomes. In so doing, this study explores how perceptions of deep-level similarity between a coach and client may serve as moderators of these relationships.
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Diego Monferrer Tirado, Lidia Vidal-Meliá, John Cardiff and Keith Quille
This research aims to determine to what extent corporate social responsibility (CSR) actions developed by bank entities in Spain improve the vulnerable customers' emotions and…
Abstract
Purpose
This research aims to determine to what extent corporate social responsibility (CSR) actions developed by bank entities in Spain improve the vulnerable customers' emotions and quality perception of the banking service. Consequently, this increases the quality of their relationship regarding satisfaction, trust and engagement.
Design/methodology/approach
Data from 734 vulnerable banking customers were analyzed through structural equations modeling (EQS 6.2) to test the relationships of the proposed variables.
Findings
Vulnerable customers' emotional disposition exerts a strong influence on their perceived service quality. The antecedent effect is concentrated primarily on the CSR towards the client, with a residual secondary weight on the CSR towards society. These positive service emotions are determinants of the outcome quality perceived by vulnerable customers, directly in terms of higher satisfaction and trust and indirectly through engagement.
Practical implications
This research contributes to understanding how financial service providers should adapt to the specific characteristics and needs of vulnerable clients by adopting a strategy of approach, personalization and humanization of the service that seems to move away from the actions implemented by the banking industry in recent years.
Originality/value
This study has adopted a theoretical and empirical perspective on the impact of CSR on service emotions and outcome quality of vulnerable banking customers. Moreover, banks can adopt a dual conception of CSR: a macro and external scope toward society and a micro and internal scope toward customers.
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Paul J. Jackson, Nicolette Michels, Jonathan Louw, Lucy Turner and Andrea Macrae
This chapter contributes to the scholarship of teaching and learning in extracurricular enterprise and entrepreneurship education. It draws on research from two annual ‘Business…
Abstract
This chapter contributes to the scholarship of teaching and learning in extracurricular enterprise and entrepreneurship education. It draws on research from two annual ‘Business Challenge Weeks’ (BCW) held at Oxford Brookes University in 2021 and 2022, in which teams of postgraduate students from three faculties worked on external client projects, supported by an academic mentor. It presents and discusses findings derived from a survey and interviews conducted after the second of these years. The chapter takes a transdisciplinary perspective, after Budwig and Alexander (2020), Piaget (1972) and Klein et al. (2001) and explores the relationship between this and the enterprise and entrepreneurship development pipeline set out by QAA (2018). It analyses the experiences of the three main participating groups engaged in the challenge weeks – students, external clients and academic mentors – and explores the organising challenges inherent in multiparty pedagogical initiatives. The chapter contributes to knowledge in this area by revealing and reflecting on the motivations and expectations of the three participant groups, the roles they played during the week and the outcomes they reported. It also expands understanding of transdisciplinary enterprise pedagogy.
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Vitor Azzari, Emerson Wagner Mainardes and Aziz Xavier Beiruth
This study aims to develop and validate a scale for measuring accounting service quality (ASQ), which is named ACCOUNTQUAL.
Abstract
Purpose
This study aims to develop and validate a scale for measuring accounting service quality (ASQ), which is named ACCOUNTQUAL.
Design/methodology/approach
The authors initially investigated the service quality literature in the context of accounting. To develop the scale, the authors carried out three studies. First, the authors conducted 20 in-depth interviews to generate the ASQ items. Then, they undertook a survey with 174 accounting services clients to group these items into factors through exploratory factor analysis (EFA). Finally, the authors carried out another survey with 330 clients to purify and validate the scale through a confirmatory composite analysis (CCA) and structural equation modeling (SEM).
Findings
The authors were able to validate the ACCOUNTQUAL scale, which is composed of the following dimensions: efficiency, trust, technological innovation and accountant knowledge, the latter being composed of three aspects: consultative view, technical capacitation and knowledge about clients.
Originality/value
The authors concluded that ASQ is a multidimensional construct that covers the assessment of technical, tooling, relationship and qualification aspects of the accounting service. To the best of the authors’ knowledge, this is the first study that developed and validated a scale for measuring ASQ. If accounting service providers meets the elements presented in the scale, they will potentially deliver a high-quality service.
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Evangelia Panagiotidou, Panos T. Chountalas, Anastasios Ι. Magoutas and Fotis C. Kitsios
This study aims to dissect the multifaceted impact of ISO/IEC 17025 accreditation, specifically within civil engineering testing and calibration laboratories. To achieve this, it…
Abstract
Purpose
This study aims to dissect the multifaceted impact of ISO/IEC 17025 accreditation, specifically within civil engineering testing and calibration laboratories. To achieve this, it intends to explore several key objectives: identifying the prominent benefits of accreditation to laboratory performance, understanding the advantages conferred through participation in proficiency testing schemes, assessing the role of accreditation in enhancing laboratory competitiveness, examining the primary challenges encountered during the accreditation process, investigating any discernible adverse effects of accreditation on laboratory performance and evaluating whether the financial cost of accreditation justifies the resultant profitability.
Design/methodology/approach
This study employs a qualitative approach through semi-structured interviews with 23 industry professionals—including technical managers, quality managers, external auditors and clients. Thematic analysis, guided by Braun and Clarke’s six-stage paradigm, was utilized to interpret the data, ensuring a comprehensive understanding of the accreditation’s impact.
Findings
Findings reveal that accreditation significantly enhances operational processes, fosters quality awareness and facilitates continuous improvement, contributing to greater client satisfaction. In addition, standardized operations and rigorous quality controls further result in enhanced performance metrics, such as staff capability and measurement accuracy. However, the study also uncovers the challenges of accreditation, including high resource costs and bureaucratic hurdles that can inhibit innovation and slow routine operations. Importantly, the research underscores that the impact of accreditation on profitability is not universal, but contingent upon various factors like sector-specific regulations and market demand. The study also highlights sector-specific variations in the role of accreditation as a marketing tool and differing perceptions of its value among clients. It further emphasizes the psychological stress of high-stakes evaluations during audits.
Originality/value
This study represents the first in-depth investigation into the impact of ISO/IEC 17025 accreditation on civil engineering testing and calibration laboratories, directly contributing to the enhancement of their quality and operational standards. Providing actionable insights for laboratories, it underscores the importance of weighing accreditation costs and benefits and the necessity for a tailored approach to the unique market and regulatory landscapes they operate in.
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Natalie M. Michalik and Carsten C. Schermuly
Accelerated by the COVID-19 pandemic, in recent years, face-to-face coaching has largely shifted to online coaching. The authors examined both the side effects of and coaching…
Abstract
Purpose
Accelerated by the COVID-19 pandemic, in recent years, face-to-face coaching has largely shifted to online coaching. The authors examined both the side effects of and coaching success in face-to-face, blended and online coaching from both coaches' and clients' perspectives. This paper aims to discuss the aforementioned examination.
Design/methodology/approach
The authors conducted two independent studies to examine the differences between the side effects of face-to-face, blended and online coaching. In Study 1 (N = 119), the authors compared the side effects of these formats using a quasi-experimental design and tested differences in perceived coaching success from the coaches' perspective. In Study 2 (N = 104), the authors integrated the client perspective on the side effects of coaching formats into the design and tested the differences.
Findings
Coaches in the face-to-face format experienced a significantly lower prevalence of side effects for their clients compared to coaches who engaged in the blended and online coaching formats. From the client perspective, clients experienced the most side effects of the blended coaching format. Neither study showed any differences between the coaching formats in perceived coaching success.
Practical implications
The results provide guidance to practitioners in choosing the most suitable coaching format for themselves. Being aware of side effects in coaching can help both coaches and clients take appropriate measures to mitigate the impact of these effects.
Originality/value
This paper is the first to expand knowledge about side effects in coaching across different coaching formats from both coaches' and clients' perspectives. The findings provide evidence regarding the context in which coaching is currently performed in a post-COVID world, with sustainability remaining a global concern and a key driver for organizations.
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Lincoln Sposito, Isabel Cristina Scafuto, Fernando Ribeiro Serra and Manuel Portugal Ferreira
The authors investigated how emotional intelligence (EI) affects the relationship between project managers' (PMgs) expertise and experience and project success for both the team…
Abstract
Purpose
The authors investigated how emotional intelligence (EI) affects the relationship between project managers' (PMgs) expertise and experience and project success for both the team and client.
Design/methodology/approach
This study collected 290 valid responses from IT project managers. The results were analyzed using an ordinary least squares (OLS) regression, with Process v4.0 procedure and the Johnson-Neyman (JN) technique to assess the moderating effect of the level of EI.
Findings
Results showed that moderate levels of EI can enhance the impact of PMgs' experience on the project client, while higher levels of EI are necessary to positively impact the team. Moderate levels of EI can improve PMgs' expertise impact on the project team, increasing their effectiveness in interactions with clients and other stakeholders.
Practical implications
It is recommended to consider emotional intelligence alongside technical skills when selecting project managers to address emotional labor, stress, stakeholder management and agility. Providing EI training and experiential learning opportunities internally can improve project managers' emotional intelligence.
Originality/value
This study contributes to the literature on emotional intelligence and project management, highlighting the relationship between technical skills and emotional intelligence levels of PMgs. This research emphasizes the significance of experience and EI in project management, particularly in overseeing complex projects. Additionally, moderate levels of EI enhance PMgs' effectiveness in engaging with stakeholders closely involved in projects.
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This chapter delves into the enhancement of the tourism industry through strategic entrepreneurship (SE) and digital transformation. The potential of these methodologies in…
Abstract
This chapter delves into the enhancement of the tourism industry through strategic entrepreneurship (SE) and digital transformation. The potential of these methodologies in revolutionizing tourism development and management is emphasized. The Fourth Industrial Revolution, characterized by technologies such as the Internet of Things, big data, artificial intelligence (AI), cloud computing, augmented and virtual reality, and 3D printing, has permeated various sectors including governance and commerce.
This paradigm shift has also seeped into tourism, dubbed as Tourism 4.0 by Korze (2019). As highlighted by Peceny et al. (2019), the infusion of critical communication and information technologies, particularly augmented reality (AR) and virtual reality (VR), into the tourism sector can provide tourists with vivid previews or simulations of attractions. Such immersive experiences can influence travel decisions.
There's an evident rise in the integration of the Fourth Industrial Revolution's technologies in tourism. A prominent example is the adoption of these innovations in digital marketing strategies, especially on social media platforms (Zeng & Gerritsen, 2014; Leung et al., 2013). Given the profound impact of digital tech in molding a network-driven consumer behavior (Rogers, 2016), it becomes imperative for the tourism sector to undergo a comprehensive digital metamorphosis, paying heed to value chains and systems (Ismail et al., 2017).
Furthermore, the importance of SE cannot be overlooked (Ireland et al., 2003; Ireland & Webb 2007). It encapsulates an entity's prowess in seizing opportunities with apt strategies, ensuring the tourism industry remains resilient and thriving.
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