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Open Access
Book part
Publication date: 9 December 2021

Daniel Paul and Alex Stedmon

In recent years, there has been a growing dialogue around community-based and systems-based approaches to security risk management through the introduction of top-down and…

Abstract

In recent years, there has been a growing dialogue around community-based and systems-based approaches to security risk management through the introduction of top-down and bottom-up knowledge acquisition. In essence, this relates to knowledge elicited from academic experts, or security subject-matter experts, practitioner experts, or field workers themselves and how much these disparate sources of knowledge may converge or diverge. In many ways, this represents a classic tension between organisational and procedural perspectives of knowledge management (i.e. top-down) versus more pragmatic and experience focussed perspectives (i.e. bottom-up).

This chapter considers these approaches and argues that a more consistent approach needs to address the conflict between procedures and experience, help convert field experience into knowledge, and ultimately provide effective training that is relevant to those heading out into demanding work situations. Ultimately, ethics and method are intricately bound together in whichever approach is taken and the security of both staff and at-risk populations depends upon correctly managing the balance between systems and communities.

Details

Ethical Issues in Covert, Security and Surveillance Research
Type: Book
ISBN: 978-1-80262-414-4

Keywords

Open Access
Article
Publication date: 13 October 2022

Alice Annelin

This paper aims to examine the association between audit quality threatening behaviour (AQTB) and three team equality dimensions: deindividuation, social identity and gender…

2949

Abstract

Purpose

This paper aims to examine the association between audit quality threatening behaviour (AQTB) and three team equality dimensions: deindividuation, social identity and gender equality. Discrimination among auditors has been experienced in accounting firms across the world, which can lead to behaviour that risks the quality of work. The negative influence of this behaviour can have consequences for clients, audit firms, regulators and the wider society due to the threat on audit quality.

Design/methodology/approach

A questionnaire was conducted at a Big 4 audit firm in Sweden. Members of audit teams that worked together on one specific engagement were asked to give their perceptions of their experience of equality and behaviours within the team. Hypotheses were tested using ordered logistic regression and partial least squares structural equation model.

Findings

Audit teams that experience deindividuation conduct more AQTBs and audit teams with higher social identity conduct less AQTBs. However, the audit team’s social identity can moderate the audit teams’ experience with deindividuation and reduce AQTB.

Originality/value

With a unique data set of practising audit teams, this study is the first to investigate how audit team equality is related to AQTB. Contributions are made to practitioners about audit team dynamics since the AQTB occurs as part of the audit decision-making process that influences audit quality. Inequality also has recruitment and reputation consequences. Thus, contributions are made to the audit market that is interested in audit quality. The study also contributes empirical evidence from an audit team context about behavioural outcomes and the social identity and deindividuation model theory (Klein et al., 2007; Reicher et al., 1995).

Details

Managerial Auditing Journal, vol. 38 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

Open Access
Article
Publication date: 1 February 2023

Walter Matli and S.F. Wamba

The COVID-19 pandemic has fuelled the transition in the workplace into the digital era. The purpose of this review paper is to highlight how the pandemic has further exposed the…

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Abstract

Purpose

The COVID-19 pandemic has fuelled the transition in the workplace into the digital era. The purpose of this review paper is to highlight how the pandemic has further exposed the digital divide and the structural inequalities in remote workers’ access to home-location technology infrastructure and services. The unified theory of acceptance and use of technology (UTAUT) is adopted to highlight how the pandemic has forced the workforce to accept and use digital technology from home for work purposes.

Design/methodology/approach

This desktop-based review paper is drawn from the existing literature. Although both benefits and disadvantages are noted, technology plays a critical role in connecting remote workers to the digital world.

Findings

The paper found that remote workers did not necessarily struggle to work remotely from home to undertake their daily work tasks. Still, the critical challenge was the available Information and Communication Technology (ICT) infrastructure in their respective residential areas.

Practical implications

The paper seeks to highlight that even though the COVID-19 pandemic and related events have fast-tracked the switch of many work activities into the digital era, the uneven distribution of ICT infrastructure accentuates the barriers to effective home workplaces for many in developing communities. The research found a significant role that the advancement and acceptance of technologies play in the efficacy of remote working from home.

Originality/value

The relevance of this paper is in its contribution to the literature in extending knowledge about the UTAUT on remote working during a pandemic. The arguments presented herein may contribute to policy development and the ongoing debate about how the COVID-19 pandemic has accelerated the shift into the digital era on a global basis.

Details

Digital Transformation and Society, vol. 2 no. 2
Type: Research Article
ISSN: 2755-0761

Keywords

Open Access
Article
Publication date: 28 May 2019

Firdaus Amyar, Nunung Nurul Hidayah, Alan Lowe and Margaret Woods

There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of…

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Abstract

Purpose

There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of this paper is to engage with audit practice in order to explore and explain the internal dynamics and paradoxical conditions within audit engagement teams.

Design/methodology/approach

The research adopts a qualitative methodology, framed around an intensive case study that involves several methods of data collection and analysis including interviews, observation and document analysis. The authors observe audit team practices, work programmes and organisation including observations of individual and teams involved in audit engagements.

Findings

Using the lens of paradox theory, the authors explore the backstage of audit work, where audit teams are challenged with recurring contradictory requirements and opposing demands. The authors provide insight on the complexity associated with inadequate resourcing and planning that tend to stimulate the emergence of paradoxes in audit engagement work in a government audit context. As a result, the authors identify the occurrence of cascading reduced audit quality practices (RAQP) as the teams respond to the paradoxes they face.

Originality/value

The authors reveal the interlinked and cumulative coping strategies, namely, downplaying responsibility and downscaling audit processes. These strategies are performed concurrently by team leaders and audit members to manage paradoxical tensions. The authors also identified superficial audit supervision as another type of RAQP performed by team leaders.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 8 September 2017

Claudia Fritz and Daan van Knippenberg

Although nowadays more women occupy leadership roles, they still are a minority. Because aspiration is a precursor of advancement, examining conditions fostering female leadership…

24950

Abstract

Purpose

Although nowadays more women occupy leadership roles, they still are a minority. Because aspiration is a precursor of advancement, examining conditions fostering female leadership aspiration is important. A neglected perspective is the impact of organizational identification. Identification can be argued to foster leadership aspiration because the essence of leadership is the pursuit of collective interests, and identification motivates such pursuits. The paper aims to discuss these issues.

Design/methodology/approach

A cross-sectional survey design with an n=400 fulltime employed men and women, working for various organizations was selected.

Findings

The initial prediction was that identification is more important to women’s leadership aspiration to the extent that gender is associated with communal orientation, because women tend to have stronger communal orientation with associated greater affiliation needs, and organizational identification can be expected to cater to those needs. The communal orientation by organizational identification interactive influence on leadership aspiration was supported. Also, the indirect effect of gender on leadership aspiration via this interactive influence of communal orientation and organizational identification was supported.

Research limitations/implications

Due to the selected survey approach the data are correlational and as a result no reference to matters of causality can be made. Thus (field) experimental data is needed to confirm these findings.

Practical implications

Within the paper the discussion focuses on the importance of creating an environment that is more conducive to organizational identification and as such speaks to the communal orientation – being more pronounced among women – to act in favor of the organization by aspiring leadership positions.

Originality/value

The presented results depict an important step toward understanding how organizational identification and communal orientation interact and how they interact with women’s leadership aspiration.

Details

Leadership & Organization Development Journal, vol. 38 no. 8
Type: Research Article
ISSN: 0143-7739

Keywords

Open Access
Article
Publication date: 29 June 2020

J. Lukas Thürmer, Maik Bieleke, Frank Wieber and Peter M. Gollwitzer

This study aims to take a dual-process perspective and argues that peer influence on increasing impulse buying may also operate automatically. If-then plans, which can automate…

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Abstract

Purpose

This study aims to take a dual-process perspective and argues that peer influence on increasing impulse buying may also operate automatically. If-then plans, which can automate action control, may, thus, help regulate peer influence. This research extends existing literature explicating the deliberate influence of social norms.

Design/methodology/approach

Study 1 (N = 120) obtained causal evidence that forming an implementation intention (i.e. an if-then plan designed to automate action control) reduces peer impact on impulse buying in a laboratory experiment with young adults (students) selecting food items. Study 2 (N = 686) obtained correlational evidence for the role of norms, automaticity and implementation intentions in impulse buying using a large sample of high-school adolescents working on a vignette about clothes-shopping.

Findings

If-then plans reduced impulse purchases in the laboratory (Study 1). Both reported deliberation on peer norms and the reported automaticity of shopping with peers predicted impulse buying but an implementation intention to be thriftily reduced these links (Study 2).

Research limitations/implications

This research highlights the role of automatic social processes in problematic consumer behaviour. Promising field studies and neuropsychological experiments are discussed.

Practical implications

Young consumers can gain control over automatic peer influence by using if-then plans, thereby reducing impulse buying.

Originality/value

This research helps understand new precursors of impulse buying in understudied European samples of young consumers.

Details

European Journal of Marketing, vol. 54 no. 9
Type: Research Article
ISSN: 0309-0566

Keywords

Open Access
Article
Publication date: 30 March 2020

Rebecca Cahill and Judith Pettigrew

In the early to mid-twentieth century, psychiatrist-led occupational therapy departments emerged in Irish psychiatric hospitals. This marked a transition towards establishing…

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Abstract

Purpose

In the early to mid-twentieth century, psychiatrist-led occupational therapy departments emerged in Irish psychiatric hospitals. This marked a transition towards establishing rehabilitative services in institutional settings. This paper aims to examine the development of occupational therapy in Grangegorman Mental Hospital and its auxiliary hospital, Portrane Mental Hospital from 1934-1954.

Design/methodology/approach

Historical documentary research methods were used to analyse primary source data from Grangegorman Committee Minutes, Inspector of Mental Hospital Reports, Boroughs of Mental Hospitals, Department of Foreign Affairs documents and newspaper archives. The archival data was analysed using both a chronological and thematic approach.

Findings

The main key event emerged in 1935 when four Grangegorman nursing staff were sent to Cardiff Mental Hospital to undergo a six month training course in occupational therapy. The following themes emerged – “establishing occupational therapy in Grangegorman and Portrane”; “the role of short-course trained nursing staff in providing occupational therapy services” and “therapeutic rationales vs hospital management rationales”.

Originality/value

This study throws light on the early practitioners of occupational therapy in Grangegorman and highlights the complexities of occupational therapy’s role origins in mid-twentieth century Ireland. In line with contemporaneous psychiatric hospitals, the occupational therapy activities promoted in Grangegorman were mainly handicraft or productivity based. The absence of patients’ voices means there are limitations to determining the therapeutic nature of this early occupational therapy service.

Details

Irish Journal of Occupational Therapy, vol. 48 no. 1
Type: Research Article
ISSN: 2398-8819

Keywords

Open Access
Article
Publication date: 13 February 2024

Matias G. Enz, Salomée Ruel, George A. Zsidisin, Paula Penagos, Jill Bernard Bracy and Sebastian Jarzębowski

This research aims to analyse the perceptions of practitioners in three regions regarding the challenges faced by their firms during the pandemic, considered a black-swan event…

Abstract

Purpose

This research aims to analyse the perceptions of practitioners in three regions regarding the challenges faced by their firms during the pandemic, considered a black-swan event. It examines the strategies implemented to mitigate and recover from risks, evaluates the effectiveness of these strategies and assesses the difficulties encountered in their implementation.

Design/methodology/approach

In the summer of 2022, an online survey was conducted among supply chain (SC) practitioners in France, Poland and the St. Louis, Missouri region of the USA. The survey aimed to understand the impact of COVID-19 on their firms and the SC strategies employed to sustain operations. These regions were selected due to their varying levels of SC development, including infrastructure, economic resources and expertise. Moreover, they exhibited different responses in safeguarding the well-being of their citizens during the pandemic.

Findings

The study reveals consistent perceptions among practitioners from the three regions regarding the impact of COVID-19 on SCs. Their actions to enhance SC resilience primarily relied on strengthening collaborative efforts within their firms and SCs, thus validating the tenets of the relational view.

Originality/value

COVID-19 is (hopefully) our black-swan pandemic occurrence during our lifetime. Nevertheless, the lessons learned from it can inform future SC risk management practices, particularly in dealing with rare crises. During times of crisis, leveraging existing SC structures may prove more effective and efficient than developing new ones. These findings underscore the significance of relationships in ensuring SC resilience.

Details

The International Journal of Logistics Management, vol. 35 no. 7
Type: Research Article
ISSN: 0957-4093

Keywords

Open Access
Article
Publication date: 16 October 2017

Man Mohan Siddh, Gunjan Soni, Rakesh Jain, Milind Kumar Sharma and Vinod Yadav

The purpose of this paper is to deliver a structured literature review of existing literature on agri-fresh food supply chain quality (AFSCQ) over a period of 23 years (1994 to…

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Abstract

Purpose

The purpose of this paper is to deliver a structured literature review of existing literature on agri-fresh food supply chain quality (AFSCQ) over a period of 23 years (1994 to mid-2016) and provide a platform for practitioners and researchers trying to identify the existing state of work, gaps in current research, and future directions in the field of AFSCQ.

Design/methodology/approach

The existing literature is classified on the basis of several classes like number of publications per year, journal-wise publications, studies across various countries, growth of empirical research, data analysis methods or tool used, issues related to supply chain quality as well as performance measurement (with respect to entity of analysis, level of analysis and element of exchange).

Findings

Most of the research publications discuss issues in developed countries, while relatively lesser publications are available on issues in developing countries. Hence, larger opportunities in the field of AFSCQ are available in developing countries. Empirical research is also growing in the field of AFSCQ. Largely research publications make use of “case study” research approach and “statistical analysis” as a quantitative tool of research. The literature is also categorized under the various issues of supply chain quality such as sustainability management, information management, logistic management, collaboration and coordination management, strategic management, demand management, inventory management, food safety, performance management, supply chain integration, supplier management, quality management, etc. It was found that in the majority of articles, information management, sustainability management, and logistics management are very critical issues as far as AFSCQ is concerned. Performance measurement of agri-fresh food supply chain is also on a growing stage. It is also an integral part of AFSCQ.

Originality/value

Most of the prior reviews are concentrated on a particular issue as production and distribution planning for agri-foods, temperature monitoring, corporate and consumer social responsibility, traceability system and ignore the wider perception. There exists a necessity of having a detailed review to cover up all the issues in AFSCQ. This review fills this gap in the extant AFSCQ literature.

Details

Industrial Management & Data Systems, vol. 117 no. 9
Type: Research Article
ISSN: 0263-5577

Keywords

Open Access
Article
Publication date: 11 March 2021

Mohammed Aboramadan, Khalid Abed Dahleez, Caterina Farao and Mohammed Alshurafa

This study proposes a model of the effect of financial and non-financial performance measures on nonprofit organizations’ (NPOs’) effectiveness where internal stakeholders' trust…

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Abstract

Purpose

This study proposes a model of the effect of financial and non-financial performance measures on nonprofit organizations’ (NPOs’) effectiveness where internal stakeholders' trust play an intervening role in the aforementioned relationships.

Design/methodology/approach

Data were collected from 218 employees working at the largest Palestinian NPOs. The perceptions of these employees were used to measure the variables, and structural equation modeling was used to examine the hypotheses.

Findings

Results suggest that the use of financial and non-financial performance measures was positively related to NPOs' effectiveness. Internal stakeholders' trust showed a significant mediating effect between the use of performance measures and NPOs' effectiveness.

Practical implications

This study may be of value for NPOs' managers due to the positive effects performance measurement (PM) can have on NPO effectiveness. Managers and boards should seek to enhance their internal stakeholders' trust to achieve higher levels of effectiveness.

Originality/value

This study has three main contributions. First, it is one of the very few papers which empirically examines the links between PM and NPOs' effectiveness, rather than providing conceptual lens. Second, the paper investigates the role of stakeholders' trust as a mediating mechanism in the proposed model, a topic that has been neglected by NPOs governance researchers. Finally, the study uses data from the Palestinian context, contributing to the PM literature by providing evidence on the relationship between performance measures and NPOs' effectiveness from a non-Western context.

Details

Benchmarking: An International Journal, vol. 28 no. 8
Type: Research Article
ISSN: 1463-5771

Keywords

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