Search results

Attention deficit hyperactivity disorder (ADHD) is a neuro-developmental condition that has frequently been pathologised in career research and broader society to date. The study seeks to reframe such assumptions through a qualitative positive-focused exploration of career stories of ADHD adults, elicited through a strength-focused technique with wide applicability for coaching and other career-based development activities.

Situated in a strength-focused coaching psychology paradigm, the authors undertook semi-structured interviews with 17 participants, using an adapted feedforward interview technique (FFI) rooted in positive psychology (PP), to investigate individuals' strengths and successful career experiences.

Narrative thematic analysis of the transcripts identified two core themes: “the paradoxical nature of strengths” and “career success as an evolving narrative”. The participants described how they have achieved career success both “in spite of” and “because of” ADHD. The use of the FFI demonstrated a helpful and easily taught method for eliciting personal narratives of success and strengths, an essential foundation to any coaching process.

This research provides a nuanced overview, and an associated conceptual model, of how adults with ADHD perceive their career-based strengths and experiences of success. Further, the research shows the value of using a positive psychological coaching approach when working with neurominority individuals, using a successful adaptation of the FFI. The authors hope that the documentation of this technique and the resulting insights will offer important guidance for managers as coaches and internal and external career coaches, as well as providing positive and relatable narrative resources for ADHD adults.

Improving buildability of building designs with the aid of buildability assessment is essential because of the effect of designs on construction. Despite the plethora of research into buildability reported over the years, a review of the literature shown a dearth of research into the factors supporting the implementation of buildability assessment. Because buildability assessment has been confirmed to be highly beneficial to construction business, this study aims to investigate the factors supporting the implementation of buildability assessment as a tool for buildability improvement using Nigeria as a representative case.

Survey research method was adopted for the study. Questionnaires were administered to a purposively selected group of architects, engineers, builders and quantity surveyors involved in construction project delivery within client, consulting and contracting organisations in Nigeria. A total of 368 questionnaires were distributed among the sampled participants, out of which, a total of 219 representing 60% were sufficiently filled and returned. Data collected were analysed using inferential and descriptive statistics.

The results revealed owner’s commitment, clients’ awareness of the benefits of conducting buildability assessment on building design, unity amongst different professionals in the construction industry, designers consider buildability important, adequate coordination amongst different design disciplines, adequate channel for co-ordination and communication between designers and constructors at the design stage and adequate support from the government as the top most seven factors supporting buildability assessment implementation in construction sector of Nigeria. Secondly, the results from the research revealed that there is no statistically significant difference in factors supporting buildability assessment implementation in construction between clients and consulting and contracting construction organisations in Nigeria.

The findings provide in-depth insight of the factors supporting the implementation of buildability assessment in construction that can help principal stakeholders in construction to facilitate development of strategies required in supporting the adoption and implementation of buildability assessment tool for buildability improvement.

This chapter contributes to the scholarship of teaching and learning in extracurricular enterprise and entrepreneurship education. It draws on research from two annual ‘Business Challenge Weeks’ (BCW) held at Oxford Brookes University in 2021 and 2022, in which teams of postgraduate students from three faculties worked on external client projects, supported by an academic mentor. It presents and discusses findings derived from a survey and interviews conducted after the second of these years. The chapter takes a transdisciplinary perspective, after Budwig and Alexander (2020), Piaget (1972) and Klein et al. (2001) and explores the relationship between this and the enterprise and entrepreneurship development pipeline set out by QAA (2018). It analyses the experiences of the three main participating groups engaged in the challenge weeks – students, external clients and academic mentors – and explores the organising challenges inherent in multiparty pedagogical initiatives. The chapter contributes to knowledge in this area by revealing and reflecting on the motivations and expectations of the three participant groups, the roles they played during the week and the outcomes they reported. It also expands understanding of transdisciplinary enterprise pedagogy.

The involvement of clients in service encounters and service development has become a central principle for contemporary health and social care organizations. However, in day-to-day work settings, the shift toward client involvement is still in progress. We examined how health and social care professionals, together with clients and managers, co-develop their conceptions of client involvement and search for practical ways in which to implement these in organizational service processes.

The empirical case of this study was a developmental intervention, the client involvement workshop, conducted in a Finnish municipal social and welfare center. The cultural-historical activity theory (CHAT) framework was used to analyze the development of client involvement ideas and the modes of interaction during the intervention.

Analysis of the collective discussion revealed that the conceptions of client involvement developed through two interconnected object-orientations: Enabling client involvement in service encounters and promoting client involvement in the service system. The predominant mode of interaction in the collective discussion was that of “coordination.” The clients' perspective and contributions were central aspects in the turning points from coordination to cooperation; professionals crossed organizational boundaries, and together with clients, constructed a new client involvement-based object. This suggests that client participation plays an important role in the development of services.

The CHAT-based examination of the modes of interaction clarifies the potential of co-developing client-involvement-based services and highlights the importance of clients' participation in co-development.

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.

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.

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.

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.

This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial, populist and democratic pacts, suitable for analysis of state formation and nation-building through to the present period. The framework relies on historical institutionalism. The methodology, however, is Rokkan's. The initial conceptual analysis also specifies differences between European and the Middle Eastern state formation processes. It is followed by a brief and selective discussion of historical preconditions. Next, the method of plotting singular cases into conceptual-typological maps is applied to 20 cases in the Greater Middle East (including Afghanistan, Iran and Turkey). For reasons of space, the empirical analysis is limited to the colonial period (1870s to the end of World War 1). Three typologies are combined into one conceptual-typological map of this period. The vertical left-hand axis provides a composite typology that clarifies cultural-territorial preconditions. The horizontal axis specifies transformations of the region's agrarian class structures since the mid-19th century reforms. The right-hand vertical axis provides a four-layered typology of processes of external intervention. A final section presents selected comparative case reconstructions. To the authors' knowledge, this is the first time such a Rokkan-style conceptual-typological map has been constructed for a non-European region.

The current study uses an advanced machine learning method and aims to investigate whether auditors perceive financial statements that are principles-based as less risky. More specifically, this study aims to explore the association between principles-based accounting standards and audit pricing and between principles-based accounting standards and the likelihood of receiving a going concern opinion.

The study uses an advanced machine-learning method to understand the role of principles-based accounting standards in predicting audit fees and going concern opinion. The study also uses multiple regression models defining audit fees and the probability of receiving going concern opinion. The analyses are complemented by additional tests such as economic significance, firm fixed effects, propensity score matching, entropy balancing, change analysis, yearly regression results and controlling for managerial risk-taking incentives and governance variables.

The paper provides empirical evidence that auditors charge less audit fees to clients whose financial statements are more principles-based. The finding suggests that auditors perceive financial statements that are principles-based less risky. The study also provides evidence that the probability of receiving a going-concern opinion reduces as firms rely more on principles-based standards. The finding further suggests that auditors discount the financial numbers supplied by the managers using rules-based standards. The study also reveals that the degree of reliance by a US firm on principles-based accounting standards has a negative impact on accounting conservatism, the risk of financial statement misstatement, accruals and the difficulty in predicting future earnings. This suggests potential mechanisms through which principles-based accounting standards influence auditors’ risk assessments.

The authors recognize the limitation of this study regarding the sample period. Prior studies compare rules vs principles-based standards by focusing on the differences between US generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) or pre- and post-IFRS adoption, which raises questions about differences in cross-country settings and institutional environment and other confounding factors such as transition costs. This study addresses these issues by comparing rules vs principles-based standards within the US GAAP setting. However, this limits the sample period to the year 2006 because the measure of the relative extent to which a US firm is reliant upon principles-based standards is available until 2006.

The study has major public policy suggestions as it responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US Securities and Exchange Commission (SEC), to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the International Accounting Standards Board (IASB) Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks such as climate change.

The study has major public policy suggestions because it demonstrates the value of principles-based standards. The study responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US SEC, to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information as business transactions and investor needs continue to evolve globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the IASB Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks like climate change. The study fills the gap in the literature that auditors perceive principles-based financial statements as less risky and further expands the literature by providing empirical evidence that the likelihood of receiving a going concern opinion is increasing in the degree of rules-based standards.

The purpose of this paper is to provide rich, qualitative insights around internal communication in strategic communication agencies, addressing the evolutions in expectations and best practices for agency leadership through COVID-19.

Qualitative interview study with 18 US-based leaders of public relations and advertising agencies to examine their experiences of leading and managing strategic communication teams during COVID-19.

Synthesized findings around changes in leadership values and important facets of ongoing internal crisis communication led to the development of the following five categories—Improvisation and Flexibility, Transparency and Trust, Ownership and Embodiment, Care and Empathy, Relationships and Resilience.

Using a high-value sample, the study is the first (to the best of the authors' knowledge) to focus on the crucial context of agencies and internal communication around COVID-19; diversity, equity, and inclusion (DEI); and other pandemic-era challenges. It provides theoretical implications around ongoing, internal crisis communication and practical implications for agency leaders in crisis.

Small- and medium-sized enterprises (SMEs) within the construction sector are highly vulnerable to disruptions caused by political and economic decisions or even pandemics. This study evaluated the current operations of selected SMEs providing engineering design and consultancy services against Toyota Production System (TPS) lean tool. The purpose is to juxtapose SME operations and processes with TPS to ascertain the level of their operations conformity to the established TPS lean thinking tool.

This study used a qualitative data collection and analysis approach to evaluate the current processes of participating SMEs against Liker's 14 management principles of TPS. The data collected were analysed using thematic analysis to identify patterns and themes that emerged from the qualitative data.

The analysis revealed that focus on short-term goals, immediate profit and duplication of effort resulting from insufficient collaboration is currently creating waste in participating SMEs' operations. Hence, the implementation of TPS was recommended as a lean tool and a framework based on TPS lean tool was developed for improving the operations of SMEs.

The study is limited to SMEs operating only as consultants providing project planning design within the construction industry. Data collection is limited to qualitative even though observations would improve the outcome of the study.

The study advances contemporary issues in promoting lean implementation in construction sector and developed an improved framework based on the TPS to enhance the performance of SME construction businesses.

The purpose of this paper is to explain how enterprise resource planning (ERP) implementation evolves by cloud computing in different industries with different delivery models of cloud ERP. This paper also investigates infrastructure as a service (IaaS) as a delivery approach for cloud ERP. Case research on IaaS is rarely found in the literature. In addition, this paper intends to reveal how this transformation from on-premises to the cloud would influence the ERP implementation process.

A multiple-case study is conducted to identify the different deployed models of cloud ERP systems in the implementation projects. The influences of emerging cloud computing technology on ERP implementation are investigated by interviewing consultants related to the projects.

The findings illustrate that not only software as a service (SaaS) but also IaaS and platform as a service cloud computing services are widely applied in cloud ERP implementation. This study also indicates that certain technical limitations of cloud ERP might have a positive effect on the outcome of ERP implementation.

This study investigates how cloud computing influences ERP implementation from different aspects. The result identifies both SaaS and IaaS as two different approaches widely adopted in cloud ERP implementation. Besides, this study has discussed in-depth and analyzed these two cloud ERP paradigms in five factors, including functionality, performance, portability, security, cost and customization. The classification and suggestions are original to the literature.