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Open Access
Article
Publication date: 2 January 2024

Ewald Aschauer and Reiner Quick

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

1668

Abstract

Purpose

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

Design/methodology/approach

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

Findings

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

Originality/value

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 2 January 2024

Guillermo Guerrero-Vacas, Jaime Gómez-Castillo and Oscar Rodríguez-Alabanda

Polyurethane (PUR) foam parts are traditionally manufactured using metallic molds, an unsuitable approach for prototyping purposes. Thus, rapid tooling of disposable molds using…

Abstract

Purpose

Polyurethane (PUR) foam parts are traditionally manufactured using metallic molds, an unsuitable approach for prototyping purposes. Thus, rapid tooling of disposable molds using fused filament fabrication (FFF) with polylactic acid (PLA) and glycol-modified polyethylene terephthalate (PETG) is proposed as an economical, simpler and faster solution compared to traditional metallic molds or three-dimensional (3D) printing with other difficult-to-print thermoplastics, which are prone to shrinkage and delamination (acrylonitrile butadiene styrene, polypropilene-PP) or high-cost due to both material and printing equipment expenses (PEEK, polyamides or polycarbonate-PC). The purpose of this study has been to evaluate the ease of release of PUR foam on these materials in combination with release agents to facilitate the mulding/demoulding process.

Design/methodology/approach

PETG, PLA and hardenable polylactic acid (PLA 3D870) have been evaluated as mold materials in combination with aqueous and solvent-based release agents within a full design of experiments by three consecutive molding/demolding cycles.

Findings

PLA 3D870 has shown the best demoldability. A mold expressly designed to manufacture a foam cushion has been printed and the prototyping has been successfully achieved. The demolding of the part has been easier using a solvent-based release agent, meanwhile the quality has been better when using a water-based one.

Originality/value

The combination of PLA 3D870 and FFF, along with solvent-free water-based release agents, presents a compelling low-cost and eco-friendly alternative to traditional metallic molds and other 3D printing thermoplastics. This innovative approach serves as a viable option for rapid tooling in PUR foam molding.

Details

Rapid Prototyping Journal, vol. 30 no. 11
Type: Research Article
ISSN: 1355-2546

Keywords

Article
Publication date: 22 November 2023

Ngatindriatun Ngatindriatun, Muhammad Alfarizi and Rafialdo Arifian

This study aims to explore the empirical correlation between patient flow issues, quality of green health services and patient satisfaction in specialist medical department…

Abstract

Purpose

This study aims to explore the empirical correlation between patient flow issues, quality of green health services and patient satisfaction in specialist medical department factors from patients’ perspectives as service consumers.

Design/methodology/approach

This research is a type of nonintervention empirical research that uses an open survey to explore the views and experiences of users of specialist medical department services. The targeted population is hospital patients included in the top five national PERSI (Indonesian Hospital Association) Award 2022 Green Hospital Category, with a total number of respondents of 572 people. This study uses the partial least square-structural equation modeling analysis method with the SmartPLS application.

Findings

Patient flow problems generally affect the quality of eco-friendly health services, except for the waiting time problem, which affects service quality. It should be understood as a top priority for patients to receive services from medical specialists without risking time as a core service aspect from the patient’s perspective. In addition, all variables in eco-friendly hospital services affect patient satisfaction, except in the case of visits to specialist medical departments, which do not affect medical support services and hospital practices that are responsive to the delivery of care services resulting from medical support services that are inseparable in integrated services as well as health care following medical ethics.

Originality/value

This study has a novelty in understanding the implications of green practice in determining patient satisfaction in medical specialist department as the epicenter of hospital services and the main object of assessment for the quality of hospital services.

Details

Journal of Modelling in Management, vol. 19 no. 3
Type: Research Article
ISSN: 1746-5664

Keywords

Article
Publication date: 10 February 2022

Andrea Herrera and Sonia Camacho

This paper aims to empirically investigate how knowledge coordination is carried out within and across expert teams in the outsourcing service desk context from the standpoint of…

Abstract

Purpose

This paper aims to empirically investigate how knowledge coordination is carried out within and across expert teams in the outsourcing service desk context from the standpoint of the information and communication technologies (ICT) provider.

Design/methodology/approach

The authors draw on an embedded case study to unravel the mechanisms used by expert teams to achieve knowledge coordination. Data collection included semi-structured interviews and document analysis over eight months.

Findings

Four groups of coordination mechanisms were found according to their nature and role in helping MESA achieve its organizational goals. The authors also identified how this set of mechanisms responds to the task-resource dependency and how it evolves over time to provide reliable ICT services. Furthermore, the analysis of four knowledge coordination dimensions inside each group uncovers the complexity of coordination in the studied context, with the “who” dimension being predominant across the groups. The analysis further reveals that the content (what) and mode of coordination (how) of each group respond to elements in the knowledge coordination process relevant for the different stages of the ICT service delivery process.

Originality/value

The case study addresses how people in outsourced services coordinate their knowledge to manage the interdependencies among the involved organizations and thus, achieving their goals. This study extends previous research that had analyzed the consequences of knowledge coordination for providers and customers by delving into the mechanisms used in this process from the provider’s point of view.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 54 no. 3
Type: Research Article
ISSN: 2059-5891

Keywords

Book part
Publication date: 19 April 2024

Rania Maktabi

This chapter discusses the extension of legal equality between male and female citizens in four states in North Africa – Tunisia, Egypt, Morocco and Algeria – through one specific…

Abstract

This chapter discusses the extension of legal equality between male and female citizens in four states in North Africa – Tunisia, Egypt, Morocco and Algeria – through one specific lens: A married woman's legal capacity to initiate and obtain divorce without the husband's consent. Building on the works of Stein Rokkan and Reinhard Bendix on the expansion of citizenship to the ‘lower classes’, it is argued that amendments in divorce law by introducing in-court divorce for women, in addition to out-of-court divorce, is a significant institutional change that extends legal equality between men and women. The introduction of in-court divorce expands female citizenship by bolstering woman's juridical autonomy and capacity in state law. Changes in divorce laws are thus part of state centralization by means of standardizing rules that regulate family law through public administrative institutions rather than religious organizations. Two questions are addressed: First, how did amendments in divorce laws occur after independence? Second, in which ways did women's bolstered legal capacity in divorce have a spill over effect on reforms in other patriarchal state laws? Based on observations on sequences of change in four states in North Africa, it is argued that amendments that equalize between men and women in divorce should be seen as a key driver for reforms in other state laws, that reduce legal inequality between male and female citizens. In all four states, women's citizenship was extended in nationality law and criminal law after amendments in divorce law gave women unilateral legal power to exit a marital relationship.

Details

A Comparative Historical and Typological Approach to the Middle Eastern State System
Type: Book
ISBN: 978-1-83753-122-6

Keywords

Open Access
Article
Publication date: 29 March 2023

Rebecca Stenberg and Maria Wolmesjö

The purpose of this paper is to give an account for preparative collaboration between the police and municipal eldercare in Sweden concerning missing persons with dementia.

Abstract

Purpose

The purpose of this paper is to give an account for preparative collaboration between the police and municipal eldercare in Sweden concerning missing persons with dementia.

Design/methodology/approach

Design/methodology/approach used was a qualitative case study design, consisting of one focus group with representatives for the participating organisations, followed by directed content analysis.

Findings

The findings showed a lack of current collaboration and reluctance to new collaborative initiatives. However, when focussing on preparative collaboration of coordinated responses to missing incidents, possibilities for improvement could be identified. The improvements concerned updated personnel response checklists, along with suggestions for an elaborate life story document in eldercare, with police access. Finally, better coordination of the return of the found person and a follow up were proposed.

Research limitations/implications

It is suggested that collaboration must be given different meanings and use different approaches adapted to the different phases in a rescue operation. In the preparation and the response phase, the focus should be on coordination of the resources available. In the pre-planning and prevention phases, as well as in evaluation and learning, horizontal collaboration is more suitable. The amount of data in this study is a research limitation which calls for further research.

Practical implications

It is suggested that collaboration must be given different meanings and use different approaches adapted to the different phases in a rescue operation. In the preparation and the response phase, the focus should be on coordination of the resources available. In the pre-planning and prevention phases, as well as in evaluation and learning, horizontal co-operation is more suitable.

Originality/value

The originality/value of this paper can be found in the novelty of missing person research in Sweden, and in practical suggestions for preparative collaboration concerning persons with dementia who go missing. Finally, it can be found in the suggested need for a more dynamic and process-sensitive view of collaboration in SAR or rescue operations.

Details

International Journal of Emergency Services, vol. 13 no. 1
Type: Research Article
ISSN: 2047-0894

Keywords

Article
Publication date: 6 February 2024

Jagdish N. Sheth, Varsha Jain and Anupama Ambika

This study aims to develop an empathetic and user-centric customer support service design model. Though service design has been a critical research focus for several decades, few…

Abstract

Purpose

This study aims to develop an empathetic and user-centric customer support service design model. Though service design has been a critical research focus for several decades, few studies focus on customer support services. As customer support gains importance as a source of competitive advantage in the present era, this paper aims to contribute to industry and academia by exploring the service design model.

Design/methodology/approach

The study adopted a theories-in-use approach to elucidate mental models based on the industry’s best practices. In-depth interviews with 62 professionals led to critical insights into customer service design development, supported by service-dominant logic and theory of mind principles.

Findings

The ensuing insights led to a model that connects the antecedents and outcomes of empathetic and user-centric customer service design. The precursors include people, processes and technology, while the results are user experience, service trust and service advocacy. The model also emphasises the significance of the user’s journey and the user service review in the overall service design.

Research limitations/implications

The model developed through this study addresses the critical gap concerning the lack of service design research in customer support services. The key insights from this study contribute to the ongoing research endeavours towards transitioning customer support services from an operational unit to a strategic value-creating function. Future scholars may investigate the applicability of the empathetic user service design across cultures and industries. The new model must be customised using real-time data and analytics across user journey stages.

Practical implications

The empathetic and user-centric design can elevate the customer service function as a significant contributor to the overall customer experience, loyalty and positive word of mouth. Practitioners can adopt the new model to provide superior customer service experiences. This original research was developed through crucial insights from interviews with senior industry professionals.

Originality/value

This research is the original work developed through the key insights from the interview with senior industry professionals.

Details

European Journal of Marketing, vol. 58 no. 4
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 22 March 2024

Won-Moo Hur and Yuhyung Shin

This study aims to explore the role of frontline service employees’ (FSEs) awareness that their job can be substituted by smart technology, artificial intelligence, robotics and…

Abstract

Purpose

This study aims to explore the role of frontline service employees’ (FSEs) awareness that their job can be substituted by smart technology, artificial intelligence, robotics and algorithms (STARA) in their job autonomy and proactive service performance and when these relationships can be buffered. Drawing on the cognitive appraisal theory of stress, the study examined the mediating relationship between FSEs’ STARA awareness, job autonomy and proactive service performance and the moderating effects of self-efficacy and resilience on this relationship.

Design/methodology/approach

The authors administered two-wave online surveys to 301 South Korean FSEs working in various service sectors (e.g. retailing, food/beverage, hospitality/tourism and banking). The Time 1 survey measured respondents’ STARA awareness, self-efficacy, resilience and job autonomy, and the Time 2 survey assessed their proactive service performance.

Findings

FSEs’ STARA awareness negatively affected their subsequent proactive service performance through decreased job autonomy. The negative association between STARA awareness and job autonomy was weaker when FSEs’ self-efficacy was high than when it was low. While the authors observed no significant moderation of resilience, the author found a marginally significant three-way interaction between STARA awareness, self-efficacy and resilience. Specifically, STARA awareness was negatively related to job autonomy only when both self-efficacy and resilience were low. When either self-efficacy or resilience was high, the association between STARA awareness and job autonomy became nonsignificant, suggesting the buffering roles of the two personal resources.

Research limitations/implications

Given that the measurement of variables relied on self-reported data, rater biases might have affected the findings of the study. Moreover, the simultaneous measurement of STARA awareness, self-efficacy, resilience and job autonomy could preclude causal inferences between these variables. The authors encourage future studies to use a more rigorous methodology to reduce rater biases and establish stronger causality between the variables.

Practical implications

Service firms can decrease FSEs’ STARA awareness through training in the knowledge and skills necessary to work with these technologies. To promote FSEs’ proactive service performance in this context, service firms need to involve them in decisions related to STARA adoption and allow them to craft their jobs. Service managers should provide FSEs with social support and exercise empowering and supportive leadership to help them view STARA as a challenge rather than a threat.

Originality/value

Distinct from prior research on STARA awareness and employee outcomes, the study identified proactive service performance as a key outcome in the STARA context. By presenting self-efficacy and resilience as crucial personal resources that buffer FSEs from the deleterious impact of STARA awareness, the study provides practitioners with insights that can help FSEs maintain their job autonomy and proactive service performance in times of digitalization and automation.

Details

Journal of Services Marketing, vol. 38 no. 4
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 19 April 2024

Zelalem Zekarias Oliso, Demoze Degefa Alemu and Jonathan David Jansen

The purpose of this study is to examine the impact of educational service quality (ESQ) on student academic performance via the mediating role of student satisfaction.

Abstract

Purpose

The purpose of this study is to examine the impact of educational service quality (ESQ) on student academic performance via the mediating role of student satisfaction.

Design/methodology/approach

To serve the study’s purpose, the study adopted a quantitative research approach. Three public universities representing 30% of the ten public universities located in the Southern part of Ethiopia participated in the study. Questionnaires were the main tools for gathering data. The adapted questionnaire, consisting of 116 items was administered to 400 randomly selected regular undergraduate graduating class students. The quantitative data collected via questionnaire were analyzed using descriptive and advanced inferential statistics.

Findings

The quantitative findings revealed that there is a statistically positive association between overall education service quality and students’ satisfaction (r = 0.712). The findings proved that the facets of education service quality accounted for 71.2% of the variations in students’ satisfaction in the universities. The quantitative findings further showed that the education service quality has a statistically indirect effect on students’ academic performance via the mediating role of students’ satisfaction (test statistic = 31.5311573, std. error = 0.00122536 and p-value = 0). The findings further confirmed that the overall education service quality accounted for 12.7% of the variations in students’ academic performance via student satisfaction in the universities.

Research limitations/implications

The present study was conducted in public universities located in the Southern part of Ethiopia. The findings and conclusions of the study may not be generalizable to all Ethiopian public universities. Future researchers and scholars should conduct their study in all Ethiopian public universities by taking a representative sample from the Ethiopian public universities.

Practical implications

The present finding suggests that an improvement in ESQ leads to students’ satisfaction and that could contribute to boosting their academic performance. The findings of the present may help the practitioners who measure higher education service quality by providing how the provision of ESQ indirectly influences the student’s academic performance in the universities.

Social implications

The findings of this study confirmed that the facets of ESQ are associated with students’ satisfaction and this, in turn, indirectly influences their academic performance. Student academic performance is one of the key indicators of quality education, and it has its influences on the social, political and economic development of a country. The findings of the present research provide valuable insights to higher education management bodies, higher quality assurance agencies and the Federal Ministry of Education to learn the indirect effect of ESQ on students’ academic performance and take necessary measures to improve the Ethiopian higher education quality.

Originality/value

The contributions of ESQ in the higher education sector are enormous. However, the existing service quality literature in higher education mainly focuses on the interrelation among service quality, student satisfaction, loyalty and behavioral intentions. Little is known about the indirect influence of ESQ on student academic performance (one of the key indicators of quality education), principally in Ethiopian higher education, the place of current research. The present study showed the indirect impact of ESQ on student academic performance in Ethiopian public universities. The study, therefore, suggests that university management bodies should actively monitor the quality of their services and commit themselves to boosting students’ learning outcomes.

Details

Journal of International Education in Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-469X

Keywords

Open Access
Article
Publication date: 20 March 2023

Kudakwashe Chirambwi

This paper argues for the need to use multiple sources and methods that respond to research challenges presented by new forms of war. There are methodological constraints and…

Abstract

Purpose

This paper argues for the need to use multiple sources and methods that respond to research challenges presented by new forms of war. There are methodological constraints and contention on the superiority given to positivist and interpretivist research designs when doing fieldwork in war situations, hence there is a need to use integrated data generation techniques. The combined effect of severe limitations of movement for both the researcher and researched fragmented data because of polarized views about the causes of the war and unpredictable events that make information hard to come by militate against systematic, organised and robust data generation. The purpose of this paper, therefore, is to make fieldwork researchers understand significant research problems unique to war zones.

Design/methodology/approach

This research was guided by the postmodernist mode of thought which challenges standardised research traditions. Fieldwork experiences in Cabo suggest the need to use the composite strategies that rely on the theoretical foundation of integrative and creative collection of data when doing research in violent settings.

Findings

The fieldwork experiences showed that the standardised, conventional and valorised positivist and ethnographic research strategies may not sufficiently facilitate understanding of the dynamics of war. There should not be firm rules, guidelines or regulations governing the actions of the researcher in conflict. As such, doing research in violent settings require reflexivity, flexibility and creativity in research strategies that respond to rapid changes. Research experiences in Mozambique show the need to use blended methods that include even less structured methodologies.

Originality/value

Fieldwork experiences in Cabo challenges researchers who cling to standardised research traditions which often hamper awareness of new postmodernist mode of thought applicable to war settings. It is essential to study the nature of African armed conflicts by combining creativity and flexibility in the selection of research strategies.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 14 no. 2
Type: Research Article
ISSN: 2042-6747

Keywords

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