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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.

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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

Book part
Publication date: 26 March 2024

Satinder Singh, Rashmi Aggarwal and Baljinder Kaur

Purpose: The study aims to extract insights into five significant industries, pharmaceutical, space, defence, renewal energy, and information technology (IT), which have huge…

Abstract

Purpose: The study aims to extract insights into five significant industries, pharmaceutical, space, defence, renewal energy, and information technology (IT), which have huge potential to make India achieving a five trillion-dollar economy in the future.

Design/methodology/approach: The authors focus on future-driven industries which are not only making India a third highest gross domestic product (GDP) producer country but also reviewing the different aspects of these industries and how they can assist India in achieving a five trillion-dollar economies along with determining India’s self-reliance through different governments initiatives in this direction.

Findings: The findings highlight the importance of inclusiveness of policymakers, stakeholders, private players, foreign investors, and the masses. Their significant contributions especially in the pharmaceutical, space, defence, renewal energy, and IT sectors in terms of creativities, innovations, intellect, executions, implementations, and improvements can assist India in achieving its five trillion-dollars economy soon.

Practical implications: This study offers (1) convincing insights into five key industries, pharmaceutical, space, defence, renewal energy, and IT, which have huge potential to increase total GDP volume shortly and (2) the investment areas for the masses where they can see their world not only self-reliant but also will see huge growth in their invested amount in these industries in future.

Originality/value: The insights of five key industries, pharmaceutical, space, defence, renewal energy, and IT, highlight that India has the potential to achieve a five trillion-dollar economy in the future; however, it does not ignore the significant contribution of other industries in making of total GDP.

Details

The Framework for Resilient Industry: A Holistic Approach for Developing Economies
Type: Book
ISBN: 978-1-83753-735-8

Keywords

Article
Publication date: 15 February 2023

Pilar Ficapal-Cusí, Joan Torrent-Sellens, Pedro Palos-Sanchez and Inés González-González

Due to the crisis originated by the COVID-19 pandemic, an important number of workers have been incorporating the telework modality. In this context, the distance from the…

Abstract

Purpose

Due to the crisis originated by the COVID-19 pandemic, an important number of workers have been incorporating the telework modality. In this context, the distance from the workplace generates new dilemmas for work performance. In the paper the authors study the role of some individual and social antecedents on telework outcomes. In particular, they empirically investigate the direct relationship between trust (TR) and telework performance (PER) and explore mediators of that relationship such as social isolation (SI) and fatigue (FA).

Design/methodology/approach

A theoretical model with three main hypotheses is proposed and tested using partial least square structural equation modeling (PLS-SEM). The study sample, of an exploratory nature, consists of a dataset of 201 teleworkers working in Spanish companies.

Findings

The relevance of the proposed model is demonstrated and FA is found to be the factor that most affects (negatively) PER, followed by TR (positively) and SI (negatively). Beyond the direct effects, the results provide support for the role of SI and FA in mediating the relationship between TR and PER.

Originality/value

This paper discusses the PER dilemma and proposes and tests a background model that may be useful for future research. The results are of interest to human resource managers, consultants, academics and telework tool developers and managers. Practices are proposed to improve TR or to reduce feelings of SI or FA. The research provides a practical evaluation tool for telework implementation.

Details

International Journal of Manpower, vol. 45 no. 1
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 21 April 2023

Nimruji Jammulamadaka

This study aims to explore the benefits of strategy as way-finding approach to strategic thinking suggested by Robert Chia for small community-based Southern NGOs. The purpose is…

Abstract

Purpose

This study aims to explore the benefits of strategy as way-finding approach to strategic thinking suggested by Robert Chia for small community-based Southern NGOs. The purpose is to find alternatives to the strategic planning (SP) approach.

Design/methodology/approach

The study adopts the perspective of phronesis (Flyvbjerg, 2006) using the case study of a 45-year-old NGO based in India and working for community development. The data has been collected for over more than 20 years. Qualitative analysis of the data has been done by focusing on the activities that were performed in keeping with the requirements of phronetic research.

Findings

The study finds that through way-finding approach to strategic thinking, a Southern NGO is able to manage and reduce its resource dependence while maintaining organizational autonomy and pursuing its vision. The approach avoids the pathologies produced through SP in such organisations.

Research limitations/implications

This study adds to empirical contexts in which strategy as way-finding may be practiced. This study explicitly shows how this may be very useful to smaller community-based Southern NGOs. This study also adds to the research on strategy as practice by showing its relevance in the NGO sector.

Practical implications

This study shows alternatives to NGOs that are reluctant to engage in SP. This study also shows how NGOs can benefit from the way-finding approach to strategic thinking to improve their community connect, autonomy and impact.

Social implications

This study provides alternatives to resisting the power asymmetry of the global North-South development agenda.

Originality/value

This study demonstrates the usefulness of the way-finding approach to strategy in the context of smaller Third-World NGOs and provides alternatives to SP.

Details

International Journal of Organizational Analysis, vol. 32 no. 3
Type: Research Article
ISSN: 1934-8835

Keywords

Book part
Publication date: 28 March 2024

Sonia Virginia Moreira, Nélia R. Del Bianco and Cézar F. Martins

The expansion of connectivity on a national scale in Brazil, whether through mobile Internet or fixed broadband, is described as one of the factors that can lead to social and…

Abstract

The expansion of connectivity on a national scale in Brazil, whether through mobile Internet or fixed broadband, is described as one of the factors that can lead to social and economic benefits for large parts of the population who do not have a network connection. It can also help to reduce poverty by improving the infrastructure of services and increasing Internet use for education purposes. It also provides people with the ability to communicate with online administrative services – local, regional, and national. In Brazil, the main difficulty facing an effective universalization of telecommunications has been limitations in accessing services. This chapter demonstrates the relevance of small Internet providers for the expansion of fixed broadband in less commercially attractive regions (in terms of subscribers, income, and distance) who have been growing over recent years and are now present in 70% of Brazilian municipalities and whose role is paramount to reducing the digital divide.

Details

Geo Spaces of Communication Research
Type: Book
ISBN: 978-1-80071-606-3

Keywords

Open Access
Article
Publication date: 5 February 2024

Ariadna H. Ochnio

Recent developments in the EU’s anti-corruption strategy have brought the EU closer to meeting the UNCAC’s objectives, i.e. the Proposal for a Directive on combating corruption…

Abstract

Purpose

Recent developments in the EU’s anti-corruption strategy have brought the EU closer to meeting the UNCAC’s objectives, i.e. the Proposal for a Directive on combating corruption (2023) and the Proposal for a Directive on Asset Recovery and Confiscation (2022). This paper aims to discuss these developments from the perspective of the UNCAC, to identify missing elements in the EU’s asset recovery mechanisms.

Design/methodology/approach

Critical approach towards EU anti-corruption policy (discussing the problems and solutions). Review of EU developments in asset recovery law.

Findings

There is a political will on the part of the EU to fight corruption through the rules enshrined in the UNCAC. However, improving EU law by introducing a new type of confiscation of unexplained wealth and criminalising illicit enrichment, without establishing convergent rules for the return of corrupt assets from EU territory to the countries of origin, cannot be seen as sufficient action to achieve the UNCAC’s objectives. In modelling mechanisms of the return of assets, the EU should search for solutions to overcome the difficulties resulting from the ordre public clause remaining a significant factor conditioning mutual legal assistance.

Originality/value

This paper discusses the possible input of the EU, as a non-State Party to the UNCAC, to advance implementing the UNCAC solutions on asset recovery by establishing convergent rules for the return of corrupt assets from EU territory to countries of origin.

Details

Journal of Money Laundering Control, vol. 27 no. 7
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 6 July 2023

Nisit Panthamit, Paisarn Panthamitr and Guowei Tian

This study aims to convey the understanding of the ecosystem – how “hundi” works on the border trade between Myanmar and northern Thailand, which is an informal transfer system…

Abstract

Purpose

This study aims to convey the understanding of the ecosystem – how “hundi” works on the border trade between Myanmar and northern Thailand, which is an informal transfer system and is widely used as an alternative banking system. Even though the role of hundi is unable to declare the sources of money under the standard settlement of formal banking system, a failure to operate of its official mechanism are carrying using hundi, as a financial platform across the border between Thailand and Myanmar. This study surveys the best practice mechanism for the regional and international cooperation.

Design/methodology/approach

This paper draws on relevant literature, open-source reporting, and interviews with more than 30 interviewees on the border between Thailand and Myanmar. Interviewees includes border-trader, money changer, money transfer operators, business leaders, hundi operators, immigrant labors, government officials and commercial banking staffs.

Findings

This study provides a unique insight of hundi system, which work as the alternative mode of formal banking. It is an informal fund transfer payment platform used on the border between Thailand and Myanmar in the past five decades. It insists that hundi plays a significant role in both substitution and complementary on the trade and payment across the border of Myanmar–Thailand. Even though confronting with the barriers of financing of terrorism (anti money laundering AML/combating the financing of terrorism CFT) risk, the competition with the expanding and modernizing formal banking sector, and the introduction of Fintech and mobile money services. In the short term, these are unlikely to eliminate the hundi system completely, but may instead push hundi operators towards adopting these networks and technologies in their own operations.

Social implications

This paper will be a useful source for academics, development professionals, policymakers, law enforcement agencies and business actors who are seeking to understand Myanmar’s informal payment system, hundi.

Originality/value

This is the latest work for border trade payment or trade financing role of hundi which has hidden under the informal market of the border for several decades. It has few research of hundi on border trade and payment, particularly after the military coup in 2021 which made hundi return to be on the spotlight and simultaneous mechanism of border trade and payment ecosystem of Myanmar. This paper will be a useful source for academics, development professionals, policymakers, law enforcement agencies and business actors who are eager to understand Myanmar’s informal payment system, hundi, especially during the hardship.

Details

Journal of Money Laundering Control, vol. 27 no. 3
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 21 December 2023

Danuta Rode, Joanna Kabzińska, Magdalena Rode, Ewa Habzda-Siwek and Daniel Boduszek

The role of evidence-based psychological knowledge in cases of juvenile offending is essential to make appropriate decisions relating to youth who violate legal or social norms…

Abstract

Purpose

The role of evidence-based psychological knowledge in cases of juvenile offending is essential to make appropriate decisions relating to youth who violate legal or social norms, as it carries implications for treatment, intervention and practice. Psychological expert opinions therefore need to meet high formal and methodological requirements while maintaining ethical standards. The purpose of this study is to investigate psychological expert opinions in cases of juvenile misbehavior reported to regional courts in Poland. Juvenile court proceedings concern cases of demoralization and/or delinquent offenses. Demoralization is a legal concept described in the Act of June 9, 2022 on juvenile support and resocialization. This concept was not defined; it was only described through examples of behaviors indicating demoralization. These include the following: violations of the principles of community life; evading compulsory education or schooling; use of alcohol, narcotic drugs, psychotropic substances, their precursors, substitutes or new psychoactive substances; and prostitution.

Design/methodology/approach

To reach these goals, court records of juvenile cases in six district courts (N = 253) were gathered and analyzed. A semistructured questionnaire was used to examine the cases in which psychologists were appointed and to analyze the procedures used by these experts for assessing adolescents and their families.

Findings

Findings revealed that family judges appoint psychologists both in cases of “demoralization” (i.e. status offenses) and in cases of juvenile delinquency. The opinions were delivered by psychologists who were mostly members of diagnostic teams. Results indicate that such opinions generally comply with the minimal standards recommended by the Ministry of Justice, yet a few problems were observed with the determination of levels of demoralization.

Originality/value

The limitations of diagnostic tools used by psychologists are discussed, and recommendations for future practice are provided.

Details

Journal of Criminal Psychology, vol. 14 no. 2
Type: Research Article
ISSN: 2009-3829

Keywords

Article
Publication date: 3 July 2023

Mohammed-Alamine El Houssaini, Abdellah Nabou, Abdelali Hadir, Souad El Houssaini and Jamal El Kafi

Ad hoc mobile networks are commonplace in every aspect of our everyday life. They become essential in many industries and have uses in logistics, science and the military…

Abstract

Purpose

Ad hoc mobile networks are commonplace in every aspect of our everyday life. They become essential in many industries and have uses in logistics, science and the military. However, because they operate mostly in open spaces, they are exposed to a variety of dangers. The purpose of this study is to introduce a novel method for detecting the MAC layer misbehavior.

Design/methodology/approach

The proposed novel approach is based on exponential smoothing for throughput prediction to address this MAC layer misbehavior. The real and expected throughput are processed using an exponential smoothing algorithm to identify this attack, and if these metrics exhibit a trending pattern, an alarm is then sent.

Findings

The effect of the IEEE 802.11 MAC layer misbehavior on throughput was examined using the NS-2 network simulator, as well as the approval of our novel strategy. The authors have found that a smoothing factor value that is near to 0 provides a very accurate throughput forecast that takes into consideration the recent history of the updated values of the real value. As for the smoothing factor values that are near to 1, they are used to identify MAC layer misbehavior.

Originality/value

According to the authors’ modest knowledge, this new scheme has not been proposed in the state of the art for the detection of greedy behavior in mobile ad hoc networks.

Details

International Journal of Pervasive Computing and Communications, vol. 20 no. 2
Type: Research Article
ISSN: 1742-7371

Keywords

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