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Article
Publication date: 28 February 2023

Noor Adwa Sulaiman

This study provides insights into the meanings given to audit quality (AQ) by audit partners responsible for delivering audit services. It explores the influence of contextual…

1018

Abstract

Purpose

This study provides insights into the meanings given to audit quality (AQ) by audit partners responsible for delivering audit services. It explores the influence of contextual factors in the auditing setting on constructing such meanings and its representations.

Design/methodology/approach

Drawing on a symbolic-interactionist framework, this study takes an interpretive approach, employing semi-structured interviews with audit partners from the United Kingdom (UK).

Findings

Three primary meanings of AQ are identified. First, in contradiction to that offered by “mainstream” AQ research, audit partners in this study predominantly regarded the meaning of AQ as an economic concept in the context of the “business” of auditing, delivering the service quality (e.g. value-added auditing and value-for-money) that is expected by their audit clients. Second, the audit partners also espouse the meaning of AQ to be “fit for purpose” audit documentation and adherence to quality control that meets the standards of compliance demanded by independent audit inspections. Third, and similar to the classic convention of AQ, audit partners consider “inputs” to AQ, attributes related to individual auditors (e.g. qualifications, experience and training) as one of the key AQ meanings. A range of stimuli underlies AQ meaning construction, including the audit firm's commercial interests, legitimacy, image management and social identity resulting from audit partners' interactions with audit clients, regulators, and their own self-reflexivity. Interestingly, this study identifies a considerable potential conflict between the meanings assigned to AQ, which suggests that auditors are struggling to strike a balance between the competing demands of those meanings.

Research limitations/implications

This exploratory study addresses only the audit partners' perceptions concerning the meaning of AQ. Findings of this study are relevant to auditors and other parties, such as regulators, in addressing competing dimensions of AQ and potential choices involving conduct and content in any individual audit engagement.

Originality/value

The study complements existing research into AQ by exposing the rationales and potential behaviours that underlie commitments to quality by those involved in commissioning audit engagements. It also adds detailed evidence of how contextual factors in the auditing environment interact with auditors' notions of AQ.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 13 September 2022

Maria Francesca Freda, Daniela Lemmo, Ersilia Auriemma, Raffaele De Luca Picione and Maria Luisa Martino

Consistent with current literature, which highlights the role of narration as a key tool for exploring the processes by which people construct the meaning of their critical…

Abstract

Purpose

Consistent with current literature, which highlights the role of narration as a key tool for exploring the processes by which people construct the meaning of their critical experiences the authors propose a theoretical and methodological model to analyse the narratives of illness and identify any innovative aspects. The generative model of mind presented refers to a semiotic, narrative and socio-constructivist perspective according to which narration constitutes one of the possible processes by which the affective and pre-verbal sense of experience is transformed into a meaning that can be symbolized and shared.

Design/methodology/approach

The onset of an illness represents a critical event which interrupts a person's life narrative, shattering his/her biographical continuity and undermining any assumptions of him/herself and the world. In particular, the model proposes a method of analysis, currently absent in literature, of the narrative interview Narrative Function Coding System (NFC) in order to grasp the ways by which four main narrative functions, namely psychic functions, are classified: the search for meaning, the expression of emotions, the temporal organization and the orientation to action.

Findings

NFC appears to be able to capture the complexity of the narrative process of construction of illness' sense-meaning making process, identifying both representative modalities of good functioning, which express a gradual process of connection with the variability of the experience, and modalities that express moments of disorganization and rigidity, which can persist throughout the time of treatment. The NFC represents not only a method for analysing illness narratives but also a method for tracking and monitoring the process of clinical intervention and change.

Originality/value

The sense-meaning making process perspective within the narrative socio-constructivist and semiotic framework of analysis proposed by NFC is currently absent in the literature. NFC can be a device for analysing the narrative process of sense-meaning making both for its use for clinical and preventive purposes. In addition we believe that this method, which focuses on the “form” and “way” of narratively constructing the subjective experience, rather than on the specific thematic content, can be used with all types of illness narratives, in particular the longitudinal one to explore the changes in sense-meaning making process.

Details

Qualitative Research Journal, vol. 23 no. 1
Type: Research Article
ISSN: 1443-9883

Keywords

Book part
Publication date: 19 October 2022

Ayodeji E. Oke

Adoption of sustainability principles is crucial for construction project delivery, and various parameters are being used as a yardstick for its measurement. This chapter…

Abstract

Adoption of sustainability principles is crucial for construction project delivery, and various parameters are being used as a yardstick for its measurement. This chapter discusses profit as one of the parameters used to determine the success of a sustainable construction project. It explains such issues as the nature and important of construction industry and its product (construction project), meaning of sustainable construction as well as meaning of profit and what its entails in construction. It reviews the value of profit as a measure of success for a construction project and also encourages the need for planning and analysis of all activities involved on a construction project in relation to its environment so as to validate the profit as a measure of project success.

Details

Measures of Sustainable Construction Projects Performance
Type: Book
ISBN: 978-1-80382-998-2

Keywords

Article
Publication date: 7 February 2018

Carmel Patterson

The purpose of this paper is to argue for the articulation of the affordances of two qualitative methodologies when used within one study to address the multi-dimensional nature of

Abstract

Purpose

The purpose of this paper is to argue for the articulation of the affordances of two qualitative methodologies when used within one study to address the multi-dimensional nature of the research phenomena.

Design/methodology/approach

This paper considers one example of combining narrative inquiry and phenomenological inquiry to construct new understandings of teacher learning from an Australian study.

Findings

The author draws on the individual meaning-making and shared social phenomena of professional learning explored for five secondary school teachers. Findings are accessed in two ways: narrative inquiry enables the construction of unique professional learning narratives and phenomenological inquiry proposes commonalities in the teachers’ experiences.

Research limitations/implications

Selected examples from the study are used to explore what may be learnt from combining two interpretative methodologies within one study with limited references to the overall research findings.

Practical implications

These qualitative methodological designs and their implementation within one study have positive influences on the multifaceted nature of the construction of meaning-making in teacher professional learning. Furthermore, using two qualitative methodologies together provide insights on the study phenomena, in this instance, highlighting the personal aspect of expert teachers’ professional learning needs and the disruptive dissonance of ongoing problematics as central for the teachers throughout their professional learning.

Originality/value

This study offers one possibility for combining methodologies to access the meaning-making in teacher learning and one avenue for creating hermeneutic understanding in using the methods within this approach.

Article
Publication date: 6 July 2015

Antonella La Rocca, Ivan Snehota and Carlotta Trabattoni

– The purpose of this paper is to address an issue related to the role of interaction processes in the development of customer-supplier relationships in business markets.

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Abstract

Purpose

The purpose of this paper is to address an issue related to the role of interaction processes in the development of customer-supplier relationships in business markets.

Design/methodology/approach

Focusing on the role of cognition in interaction behaviours in business relationships, the authors examine two research streams that offer perspectives on interaction processes akin to the IMP – the socio-cognitive perspective and the practice-based approach to markets and marketing.

Findings

The two research streams analysed contribute to understanding the link between cognition and interaction behaviours by pointing to the construction of meanings as an important factor in interaction behaviours and indicating storytelling as a tool to construct meanings among the actors.

Originality/value

This paper is among the few studies that focus the attention on communication processes in business relationships and networks.

Article
Publication date: 15 July 2022

Guodong Ni, Qi Zhang, Yaqi Fang, Ziyao Zhang, Yaning Qiao, Wenshun Wang and Yongliang Deng

The purpose of this paper is to explore the correction mechanism of resilient safety culture on new generation of construction workers (NGCWs)' unsafe behavior and test the…

1063

Abstract

Purpose

The purpose of this paper is to explore the correction mechanism of resilient safety culture on new generation of construction workers (NGCWs)' unsafe behavior and test the multiple mediation effects of job crafting and perceived work meaningfulness based on the context of Chinese construction industry in order to find a new way to effectively correct the NGCWs' unsafe behavior.

Design/methodology/approach

A theoretical model of correction mechanism was established based on literature research and theoretical deduction. An empirical study was employed based on confirmatory factor analysis and regression analysis with a sample of 404 NGCWs in China.

Findings

The results indicated that resilient safety culture can effectively correct NGCWs' unsafe behavior through job crafting and perceived work meaningfulness. Job crafting and perceived work meaningfulness can play independent and serial mediating roles between resilient safety culture and unsafe behavior.

Research limitations/implications

Research results only represent a short-term law about the correction mechanism of NGCWs' unsafe behavior based on a questionnaire study from China's construction industry. It is necessary to continue to implement a longitudinal study to test it in a relatively long period in future research. The findings also need to be verified based on the young construction workers in other countries.

Practical implications

This study provides a theoretical basis and feasible management reference for construction enterprises in China to correct NGCWs' unsafe behavior from the perspective of resilient safety culture. Furthermore, the construction of resilient safety culture in construction enterprises can help NGCWs better carry out job crafting and perceive the meaning of work.

Originality/value

This paper clarifies the correction mechanism of resilient safety culture on unsafe behavior of NGCWs, and further tests the independent mediating roles and a serial mediating role of job crafting and perceived work meaningfulness between resilient safety culture and unsafe behavior, which fills the research gap about the influence mechanism of resilient safety culture on young construction workers' unsafe behavior and enriches the theoretical system of unsafe behavior correction of construction workers.

Details

Engineering, Construction and Architectural Management, vol. 30 no. 10
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 15 June 2010

Muayyad Jabri

This paper proposes a perspective of change agency that builds on the regenerative power of language achieved through ongoing talk and conversations associated with managing…

799

Abstract

Purpose

This paper proposes a perspective of change agency that builds on the regenerative power of language achieved through ongoing talk and conversations associated with managing change. It seeks to elaborate on the role of speech in helping one to see change as a continuous stream of socially constructed utterances.

Design/methodology/approach

Configurations have played a central role in determining the extent of fit or misfit between entities – a prelude for steering change and modes of intervention. Much of the reliance on the notion of fit or misfit between entities has been largely driven by conceptions of organizations as consisting of objective entities. But change is not separate from its own construction; conduct of change is deeply rooted in meanings people attach to events. The paper develops a constructionist perspective of change agency; one that builds on the role of language in constructing change.

Findings

The social construction of meaning remains crucial for building connections with organizational identity. The main finding is that there is a very rich meeting point where both language and social construction converge to find each other. For change to take root, change agents would need to emphasize the social co‐construction of meaning and to focus on the role utterance plays in the formation of organizational identity.

Originality/value

The paper develops a constructionist perspective of change agency (regenerative and transforming qualities); one that builds on the role of language in constructing change.

Details

Journal of Management Development, vol. 29 no. 6
Type: Research Article
ISSN: 0262-1711

Keywords

Book part
Publication date: 17 October 2018

Anna Roberts and Charlene Zietsma

What happens to nonelite workers’ meaning, belonging, and identity when work is “on-demand”? On-demand organizations, such as Uber and TaskRabbit, have ambiguous boundaries and…

Abstract

What happens to nonelite workers’ meaning, belonging, and identity when work is “on-demand”? On-demand organizations, such as Uber and TaskRabbit, have ambiguous boundaries and locations of workers. This qualitative study investigated how organizational and societal boundary discourse and the organization of the work itself, constructed sometimes conflicting worker roles that influenced how ride-hailing workers understood the boundaries of the on-demand organization and their location with respect to it. The roles of app–user and driver–partner constructed ride-hailing workers as outside the boundaries of the organization, while the driver–bot role constructed them as (nonhuman) elements of organizational technology. While the driver–partner role had positive and empowering identity, meaning, and belongingness associations, its conflict with the other roles blocked these positive associations, and led to cynicism and fatalism. We reflect on the possible impacts of the on-demand economy on society, workers, and the practice of work, particularly for nonelite workers.

Details

Toward Permeable Boundaries of Organizations?
Type: Book
ISBN: 978-1-78743-829-3

Keywords

Article
Publication date: 16 September 2011

Caroline Roe and Anne Garland

This paper is a shared endeavour between client (Caroline) and therapist (Anne) which aims to examine the use of poetry in the construction of meaning in Cognitive Behavioural…

336

Abstract

Purpose

This paper is a shared endeavour between client (Caroline) and therapist (Anne) which aims to examine the use of poetry in the construction of meaning in Cognitive Behavioural Psychotherapy (CBP).

Design/methodology/approach

The paper is a narrative account of the early stages of therapy and the role poetry played in developing an effective therapeutic relationship and in shaping the CBP formulation, which guides treatment. The text is illustrated with examples of poetry and song lyrics that have been used to construct meaning in the therapy and the authors' own reflections on this process. The paper begins with a brief outline of the theoretical principles of CBP and then moves on to discuss the use of metaphor as part of the therapy and its role in the development of a productive therapeutic relationship.

Findings

The paper provides a reflective narrative from the perspective of client and therapist and invites the reader to consider making links between the science of evidence based practice and the artistry necessary and inherent to the practice of CBP.

Originality/value

The interacting cognitive subsystems model (Teasdale and Barnard, 1993) from cognitive science is introduced as a theoretical rationale to provide an account of the efficacy and effectiveness of poetry in this context. This is the first time an evidence based theory from cognitive science has been used as the basis for an account of the utility of poetry in constructing meaning in CBP.

Details

Mental Health Review Journal, vol. 16 no. 3
Type: Research Article
ISSN: 1361-9322

Keywords

Article
Publication date: 16 August 2013

Risto Puutio, Virpi‐Liisa Kykyri and Jarl Wahlström

The purpose of this paper is to explore the discursive practices used when the agenda for a consultation process was negotiated in a contract meeting. The paper illustrates the…

Abstract

Purpose

The purpose of this paper is to explore the discursive practices used when the agenda for a consultation process was negotiated in a contract meeting. The paper illustrates the role of sensitivity in meaning making practices, that is, how displays of sensitivity were intertwined with topic development.

Design/methodology/approach

The paper offers an in‐depth analysis of naturally occurring conversation in a meeting between a consultant and two client managers. The audio‐recorded data is analyzed by utilizing methodology introduced and developed in the traditions of Ethnomethodology and Conversation Analysis (CA).

Findings

The authors show how both the consultant and the clients displayed markers of sensitivity when introducing various meaning potentials relevant to the topics under discussion, and how they eventually ‘negotiated’ meanings through formulations and reformulations of the topics.

Practical implications

The findings suggest that indirect and complex discursive practices were functional in that they afforded the participants the possibility to exhibit prospectively threatening meaning potentials of the issues under discussion, while suspending a more thorough topic penetration. The study sheds light on the importance of the details at the early stages of a consulting relationship and the consultant's specific role at the beginning.

Originality/value

The paper illustrates real life practices in process consultation. This sort of data is seldom used in research.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 8 no. 2
Type: Research Article
ISSN: 1746-5648

Keywords

11 – 20 of over 108000