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Book part
Publication date: 14 December 2004

Kimberly Gladden Burke, Stacy E. Kovar and Penelope J. Prenshaw

The importance of alignment between users’ and providers’ expectations of accounting services has long been recognized as paramount in the auditing profession. The importance of…

Abstract

The importance of alignment between users’ and providers’ expectations of accounting services has long been recognized as paramount in the auditing profession. The importance of expectations, and especially expectations gaps, is even more compelling for new assurance services, where the importance of marketing the service is pronounced. This paper develops the Assurance Gaps Model, which describes expectations gaps in general, defining these holistic differences between users’ and providers’ perceptions of assurance services as assurance gaps. The model suggests that assurance gaps really have a number of components – expectations, evaluations of performance and disconfirmation – all of which impact users’ satisfaction with the service. The magnitude of each of these components, as well as the emphasis placed on each one, is important in describing the nature of the gap. This model is consistent with previous research in auditing as well as a large body of research in marketing studying expectations and the satisfaction process (Oliver, 1997). To illustrate potential applications of the Assurance Gaps Model, hypotheses are developed and tested using an online simulation of the ElderCare assurance service proposed by the AICPA/CICA. Results indicate that users and providers demonstrate similar magnitude of each of the factors in the model, but differ in that users emphasize performance in forming satisfaction judgments while providers emphasize expectations. The study and results illustrate the usefulness of the model for performing detailed analysis of assurance gaps and for suggesting appropriate courses of action to manage the factors that contribute to them.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-280-1

Book part
Publication date: 6 September 2019

Janet Simpson Benvenuti

The aging world population provides a unique opportunity for women and entrepreneurs to shape their long-lived futures. Women control the purchasing power and healthcare decisions…

Abstract

The aging world population provides a unique opportunity for women and entrepreneurs to shape their long-lived futures. Women control the purchasing power and healthcare decisions in most families and, over the next few decades, will control most of the world’s wealth. Entrepreneurs will continue to create new platforms, products, and services for the two billion people who will reach age 60 by 2050. Yet, the future is not without challenges. Most products and services are designed around the family and the expectation that family members will be involved, even remotely, with the care of aging relatives. Family caregiving strains careers, health, and savings; planning for longevity is no longer an option but a necessity. The chapter provides rich detail about current innovators in the healthcare and eldercare ecosystems and offers specific guidance for navigating the aging journey successfully. Importantly, it highlights the role of women as entrepreneurs and innovative leaders in the longevity economy.

Details

Go-to-Market Strategies for Women Entrepreneurs
Type: Book
ISBN: 978-1-78973-289-4

Keywords

Book part
Publication date: 17 February 2015

Lindsey Trimble O’Connor, Julie A. Kmec and Elizabeth C. Harris

Discrimination against workers because of their family responsibilities can violate federal law, yet scholars know little about the context surrounding perceived family…

Abstract

Purpose

Discrimination against workers because of their family responsibilities can violate federal law, yet scholars know little about the context surrounding perceived family responsibilities discrimination (FRD). This chapter investigates both the types of caregiving responsibilities that put workers at risk of FRD and the organizational contexts that give rise to perceived FRD.

Methodology/approach

We identify features of FRD which make detecting it particularly difficult and theorize the mechanisms by which caregiving responsibilities and organizational contexts lead to perceived FRD. We draw on data from the 2008 National Study of the Changing Workforce for our empirical analysis.

Findings

Caregivers who provide both child and eldercare are more likely to perceive FRD than caregivers who provide one type of care, as are people who experience high levels of family-to-work interference and who spend more daily time on childcare. Certain family-friendly and meritocratic organizational contexts are associated with lower perceived FRD.

Research limitations/implications

We measure perceptions, not actual discrimination on the basis of family care responsibilities. Our research cannot pinpoint the factors which intensify or lessen actual discrimination, just perceptions of it.

Originality/value

By pinpointing the characteristics of organizations in which perceived FRD occurs, this chapter shows how organizations can create workplaces in which perceived FRD is less likely.

Details

Work and Family in the New Economy
Type: Book
ISBN: 978-1-78441-630-0

Keywords

Abstract

Details

The Aging Workforce Handbook
Type: Book
ISBN: 978-1-78635-448-8

Book part
Publication date: 25 February 2021

Els-Marie Anbäcken, Anna-Lena Almqvist, Carl Johansson, Kazushige Kinugasa, Miho Obata, Jinhee Hyun, Jinsook Lee and Young Joon Park

Purpose: The aim is to explore how family relations are affected by societal changes in relation to informal and formal caregiving and self-determination of older adults…

Abstract

Purpose: The aim is to explore how family relations are affected by societal changes in relation to informal and formal caregiving and self-determination of older adults.

Design/methodology/approach: Care managers (CMs)/social workers (SWs) (N = 124) participated in a comparative vignette study including Japan, South Korea, and Sweden. Systems theory was used.

Findings: Japanese CMs/SWs clearly describe their efforts to create networks in a relational way between formal and informal actors in the community. South Korean CMs/SWs balance between suggesting interventions to support daily life at home or a move to a nursing home, often acknowledging the family as the main caregiver. In Sweden, CMs/SWs highlight the juridical element in meeting the older adult and the interventions offered, and families primarily give social support. Regarding self-determination, the Japanese priority is for CMs/SWs to harmonize within the family and the community. South Korean CMs/SWs express ambivalent attitudes to older adults’ capability for self-determination in the intersection between formal and family care. Swedish CMs/SWs adhere to the older adult’s self-determination, while acknowledging the role of the family in persuading the older adult to accept interventions. The results suggest emerging defamilialization in South Korea, while tendencies to refamilialization are noticed in Japan and Sweden, albeit in different ways.

Research limitations/implications: In translation, nuances may be lost. A focus on changing families shows that country-specific details in care services have been reduced. For future research, perspectives of “care” need to be studied on different levels.

Originality/value: Using one vignette in three countries with different welfare regimes, discussing changing views on families’, communities’ and societal caregiving is unique. This captures changes in policy, influencing re- and defamilialization.

Details

Aging and the Family: Understanding Changes in Structural and Relationship Dynamics
Type: Book
ISBN: 978-1-80071-491-5

Keywords

Abstract

Details

Take Care
Type: Book
ISBN: 978-1-78714-292-3

Abstract

Organizational researchers studying well-being – as well as organizations themselves – often place much of the burden on employees to manage and preserve their own well-being. Missing from this discussion is how – from a human resources management (HRM) perspective – organizations and managers can directly and positively shape the well-being of their employees. The authors use this review to paint a picture of what organizations could be like if they valued people holistically and embraced the full experience of employees’ lives to promote well-being at work. In so doing, the authors tackle five challenges that managers may have to help their employees navigate, but to date have received more limited empirical and theoretical attention from an HRM perspective: (1) recovery at work; (2) women’s health; (3) concealable stigmas; (4) caregiving; and (5) coping with socio-environmental jolts. In each section, the authors highlight how past research has treated managerial or organizational support on these topics, and pave the way for where research needs to advance from an HRM perspective. The authors conclude with ideas for tackling these issues methodologically and analytically, highlighting ways to recruit and support more vulnerable samples that are encapsulated within these topics, as well as analytic approaches to study employee experiences more holistically. In sum, this review represents a call for organizations to now – more than ever – build thriving organizations.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-80455-046-5

Keywords

Book part
Publication date: 23 February 2022

Peter Aagaard and John Storm Pedersen

For many years, one of the central ambitions of shifting Danish governments has been to maintain the position as an e-government frontrunner. The overall dream of administrators…

Abstract

For many years, one of the central ambitions of shifting Danish governments has been to maintain the position as an e-government frontrunner. The overall dream of administrators has been and remains to produce personalised social services efficiently. Shifting Danish governments have followed a centralised, party-neutral and consensual path to digitalisation. The efforts have been based on a centralised civil registration number system (CPR) established in 1968. However, the quest for efficient, personalised services has also stimulated debate in Denmark as to whether the state is obtaining too much personalised information and risks violating the privacy of its own citizens. Digitalisation efforts, especially the out-of-office efforts, cannot be pushed without public legitimacy attached to the process. Furthermore, Danish legislation must be changed substantially to pave the way for the increased use of advanced digital tools. Algorithmic tools cannot be trusted to solve all tasks. These dilemmas illustrate that the days of high political consensus in the Danish digitalisation efforts may very well be over. Other countries can learn four overall lessons from the Danish experiences: (1) although a high level of digitalisation can be reached using a top-down, nonpartisan approach, digitalisation will always be political, (2) experimentation and the failures attached to digitalisation can come at a very high cost, (3) effort will benefit greatly from citizen trust, especially in out-of-office efforts and (4) the public legitimacy of digitalisation must be based on strong mechanisms of social and political accountability.

Details

Public Governance in Denmark
Type: Book
ISBN: 978-1-80043-712-8

Keywords

Book part
Publication date: 23 February 2022

Jacob Torfing and Tina Øllgaard Bentzen

Denmark is characterised by high levels of trust between citizens and public authorities as well as between public leaders and employees, providing a comparative advantage when it…

Abstract

Denmark is characterised by high levels of trust between citizens and public authorities as well as between public leaders and employees, providing a comparative advantage when it comes to expanding public welfare, enhancing economic performance and handling a crisis like COVID-19. Public governance, however, requires a delicate balance between trust and the legitimate need for control to secure accountability This chapter explains how the high levels of trust in the Danish public sector are wedded to a pragmatic combination of various public governance paradigms, which has produced a ‘hybrid governance system’ balancing the legitimate demand for control with widespread trust in public employees. Traditional Weberian bureaucratic values of regularity, impartiality and expertise are combined with a limited and selective introduction of New Public Management reforms. Simultaneously, a dynamic neo-Weberian state works to satisfy an increasingly demanding citizenry while new platforms for developing collaborative solutions to complex problems are designed and developed at the municipal level. This hybrid governance system produces a virtuous circle of trust sustained by trust-based systems of evaluation, assessment and accountability developed in close dialogue between public managers and employees. The chapter demonstrates how a long-lasting political-administrative culture based on trust and a pragmatic, non-ideological combination of different governance paradigms has generated a positive trust‒public governance feedback loop. Striking the right control‒trust balance remains a continual challenge, however, to avoid governance failures eroding citizen trust in the public sector and to safeguard public values of transparency, accountability and performance.

Book part
Publication date: 30 September 2003

Philip R Beaulieu

When decision makers encounter new assurance services that can be customized for individual clients, they must include them in their pre-existing categorization of assurance, a…

Abstract

When decision makers encounter new assurance services that can be customized for individual clients, they must include them in their pre-existing categorization of assurance, a cognitive task known as postclassification. This paper draws upon three literatures (classification research in accounting, theory of assurance, and cognitive psychology) in order to suggest how this task might be modeled and studied empirically, using the example of SysTrust™. The role of a necessary condition for successful postclassification called the category use effect (Ross, 2000), in which decision makers are reminded of pre-existing categories when they learn to use new categories, is explained.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-231-3

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