Search results

In this paper, the authors examine auditor upward feedback, which provides a unique opportunity for staff auditors to exercise their voice within an audit firm. Upward feedback can improve employee perceptions of fairness and justice while mitigating feelings of burnout and turnover intentions, thus enhancing audit quality. However, it is unclear which circumstances improve the likelihood that auditors will use their voice and give feedback to superiors. The purpose of this study is to investigate contextual factors that impact the likelihood that auditors will provide upward feedback.

Using a 2 × 2 + 2 experiment with staff auditors, the authors test the likelihood of giving feedback when presented with different feedback systems (electronic anonymous, face-to-face or no opportunity) and experiences with managers (favorable or unfavorable).

The authors find that, while feedback type alone does not change the likelihood of auditors providing upward feedback, auditors are more likely to provide feedback after a favorable manager experience than an unfavorable one. The likelihood of providing feedback after an unfavorable experience is higher, however, when the feedback type is electronic and anonymous as opposed to face-to-face. Additional analyses illustrate strong relationships between manager experience, feedback type and procedural justice, which significantly influence the turnover intentions of staff auditors.

To the best of the authors’ knowledge, the authors are the first to examine the value of subordinates’ upward feedback on firm outcomes, including burnout and turnover intention.

While attempting to persuade surgeons to accept their health technology, sales representatives for medical devices face daily challenges in the operating room. Surgeons exhibit cognitive complexity (abstractness vs. concreteness) when accepting any form of health technology. Surgeons choose technologies on behalf of their patients, taking patient priorities and expectations into account. Prior research has focused on cognitive complexity in the context of health technology adoption, but the issue of technology acceptance has not been addressed. The purpose of this study to use the construal level (CL) theory to determine the role of behavioural abstraction levels in the acceptance of surgical health technology.

On the basis of 556 min of seminar-based data and semi-directive interviews, the surgeons’ experiences regarding the acceptance of health technology were analysed. A non-directive observational method was used to permit the spontaneous emergence of CL dimensions in a natural environment. A categorization model was used for data coding, and MAXQDA, in addition to traditional multidimensional scaling and hierarchical cluster analysis, was used to generate results with joint displays.

Effort expectancy, learning curve, performance risk, habit, patient clinical condition, clinical outcome expectancy, technology setting and social influence were construed at a low construal level (LCL). On the other hand, patient paying capacity, technology cost, price value, financial risk and patient performance expectation were construed at a high construal level (HCL). The study also reveals duality-based factors which showed proximity to HCL but intersected at LCL, and vice versa. Duality-based factors such as effort expectancy, surgical technique, trust and perceived risk intersected at HCL, whereas performance expectancy, relative advantage, time expectancy, perceived value, physical risk and peer group influence intersected at LCL.

This is one of the early studies that presented the impact of behavioural abstraction on behavioural intention to accept health technology for surgeries.