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Open Access
Article
Publication date: 10 April 2024

Fredrik Svärdsten and Kristina Tamm Hallström

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such…

Abstract

Purpose

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.

Design/methodology/approach

The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.

Findings

We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.

Originality/value

The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 18 September 2006

Lori Anderson Snyder, Deborah E. Rupp and George C. Thornton

The impetus for this paper was the recognition, based on recent surveys and our own experiences, that organizations face special challenges when designing and validating selection…

Abstract

The impetus for this paper was the recognition, based on recent surveys and our own experiences, that organizations face special challenges when designing and validating selection procedures for information technology (IT) workers. The history of the IT industry, the nature of IT work, and characteristics of IT workers converge to make the selection of IT workers uniquely challenging. In this paper, we identify these challenges and suggest means of addressing them. We show the advantages offered by the modern view of validation that endorses a wide spectrum of probative information relevant to establishing the job relatedness and business necessity of IT selection procedures. Finally, we identify the implications of these issues for industrial/organizational psychologists, human resource managers, and managers of IT workers.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-84950-426-3

Article
Publication date: 1 June 2015

Chen-Shu Wang, Yu-Chieh Li and Yeu-Ruey Tzeng

The purpose of this paper is to propose a game-based learning (GBL) content design model that replicates the two-dimensional Bloom cognitive process in GBL units. The proposed…

Abstract

Purpose

The purpose of this paper is to propose a game-based learning (GBL) content design model that replicates the two-dimensional Bloom cognitive process in GBL units. The proposed model, called the knowledge and cognitive-process representation (KCR) model, enables a game player to access three types of Bloom knowledge by allowing the learner to experience-related cognitive processes that can be replicated in the GBL units via appropriate representation approaches.

Design/methodology/approach

To validate the feasibility of the proposed KCR model, 14 GBL units for a Cisco-certified network associate (CCNA) certification training program were designed and installed on several servers. Players played the GBL units via internet browsers. According to the problem-solving theory, three game components, including a tool, feedback, and goal, are necessary for game playing and should be adopted to implement three sub-cognitive processes. A three-phase experiment was performed for one year. Subjects were university sophomores and a randomized block experiment design was implemented.

Findings

The experimental results show that, compared with a traditional web-based learning platform, the GBL platform is more efficient and it enables learners to achieve improved learning performance. In addition, most hypotheses support the fact that particular cognizance processes should be implemented by a specific representation approach in GBL. Finally, a KCR model for GBL content design is inferred to represent a cognitive process appropriately that can be referenced for both the digital content instructor and the game developer.

Research limitations/implications

Because the CCNA training material does not include meta-knowledge of Bloom knowledge type and the creation of the Bloom cognitive process, the KCR model should be further extended. In addition, others certification training materials (such as Oracle DBA, Java programmer) can be implemented on the basis of the KCR model for general validation as further research.

Practical implications

Players can acquire specific types of knowledge, such as factual knowledge, by experiencing a particular cognitive process, such as the “remembering & understanding” processes, which can be represented with a computer tool. The KCR model can provide both the instructor and the game developer with design recommendations and accelerate GBL content implementation.

Originality/value

GBL is a learning platform that can stimulate a learner by improving the motivation to learn and the learning experience. To ensure high-learning performance, the learner should perform specific cognitive processes and acquire knowledge. This research proposes a content design model for GBL units that appropriately replicate the Bloom framework in a computer game.

Content available
Article
Publication date: 1 October 2005

65

Abstract

Details

Industrial and Commercial Training, vol. 37 no. 6
Type: Research Article
ISSN: 0019-7858

Abstract

Details

Recognizing Promise
Type: Book
ISBN: 978-1-80262-703-9

Article
Publication date: 24 November 2015

Eldar Maksymov

I synthesize the extant experimental literature examining auditor evaluation of others’ credibility published in six top accounting journals over the last three-and-a-half…

Abstract

I synthesize the extant experimental literature examining auditor evaluation of others’ credibility published in six top accounting journals over the last three-and-a-half decades. I adapt the original definition of credibility by Hovland, Janis, and Kelley (1953): the extent of perceiving someone as competent and trustworthy. Audit guidance requires auditors to consider credibility of management, internal auditors, and staff, yet the research literature on auditor evaluation of others’ credibility is fragmented and scarce, limiting our understanding of determinants and consequences of auditor evaluations. I develop a framework for analysis of research on auditor evaluation of others’ credibility and review extant literature by types of examined effects (determinants of credibility vs. consequences of credibility) and by examined credibility components (competence, trustworthiness, or both). Throughout the literature review I suggest areas for future research.

Details

Journal of Accounting Literature, vol. 35 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Book part
Publication date: 20 October 2007

Terrance G. Jakubowski and Deborah Leidner

Recognizing the need for a pool of diverse future administrators, the Los Angeles Unified School District entered into a partnership with the Department of Educational Leadership…

Abstract

Recognizing the need for a pool of diverse future administrators, the Los Angeles Unified School District entered into a partnership with the Department of Educational Leadership and Policy Studies at California State University, Northridge to prepare the next generation of leaders. The process to develop the program and produce the cadre of candidates is a study in the facilitation of the transition of educators from teachers to administrators. This chapter examines the issues encountered and the processes established to create a rigorous, accessible master's degree/Administrative Credential Program that met the needs of the students and the school district.

Details

Teaching Leaders to Lead Teachers
Type: Book
ISBN: 978-0-7623-1461-4

Open Access
Article
Publication date: 7 June 2022

Reinhard Wagner, Martina Huemann and Mladen Radujković

This paper aims to provide insights into the role of project management associations for the projectification of society from an institutional theory perspective.

2885

Abstract

Purpose

This paper aims to provide insights into the role of project management associations for the projectification of society from an institutional theory perspective.

Design/methodology/approach

The paper is based on a mixed methods approach. It draws on the research propositions of a recently conducted qualitative study and builds on them by analyzing the empirical data of a quantitative case study.

Findings

The results indicate that the projectification of society in Germany is well advanced and continues growing. The economy plays a leading role, which resonates with other sectors of society. The actions of project management associations have only an indirect influence on the projectification of society, which cultural–cognitive institutions are mediating. Both findings are novel compared to the literature.

Practical implications

Taking an overall view of the findings, project management associations gain a better understanding of the projectification process and important guidance on their role.

Social implications

The results offer all people interested intriguing insights into the contemporary phenomenon of the projectification of society, along with its current state and future evolution.

Originality/value

The application of institutional theory to the projectification of society in the framework of this case study enables an in-depth analysis of the underlying social processes and interactions between the regulative, normative and cultural–cognitive activities of project management associations on the one hand, and institutions on the other hand, at the societal level. This opens up new and promising perspectives for further research.

Details

International Journal of Managing Projects in Business, vol. 15 no. 8
Type: Research Article
ISSN: 1753-8378

Keywords

Article
Publication date: 15 March 2024

Veysel Yilmaz and Yelda Sürmeli̇oğlu

In this study, the service quality of an automobile authorized service center was investigated based on the European Customer Satisfaction Index (ECSI) model. The ECSI model…

Abstract

Purpose

In this study, the service quality of an automobile authorized service center was investigated based on the European Customer Satisfaction Index (ECSI) model. The ECSI model includes image, customer expectations, perceived quality, perceived value, customer satisfaction, customer complaints and customer loyalty.

Design/methodology/approach

In the study, an attempt was made to improve the ESCI model by adding the trust factor as a moderating variable. After an extensive literature review, measurement questions were developed to best represent the factors in the research model. Partial least squares structural equation modeling (PLS-SEM) was used to test the fit of the research model and test the hypotheses.

Findings

As a result of the analysis, only one of the 13 hypotheses tested was not supported. According to the results of hypothesis testing, the highest effect was found in the relationship between customer satisfaction customer complaints, customer expectations and perceived quality. In addition, customer expectations affect customer satisfaction indirectly rather than directly. In this case, customer expectations, perceived value and perceived quality influence customer satisfaction.

Practical implications

The customer satisfaction quality index score of the authorized automobile service whose service quality was measured was calculated as 72.75. Although customers were generally satisfied with the authorized service, their expectations were not fully met.

Originality/value

In the study, an attempt was made to improve the ECSI model by adding a trust factor. Trust, which was added to the model as a moderator variable, fit the model. As a result, it was revealed that trust has an increasing regulatory effect on the relationship between perceived quality and customer satisfaction.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 25 April 2022

Radouane Oudrhiri, Mustafa Al-Balushi, Stuart Anwyl, Anthony Bendell, Sabet Chamie, Shirley Yvonne Coleman, Mark Hayman, Roger Hilton, Osama Ahmad Melhem, Jayeshkumat Patel, Steve Ward, Simon White and Peter Whitehouse

This paper gives the background to the ISO 18404:2015 standard and explains its rationale. It aims to correct misconceptions and erroneous statements about the standard appearing…

Abstract

Purpose

This paper gives the background to the ISO 18404:2015 standard and explains its rationale. It aims to correct misconceptions and erroneous statements about the standard appearing in the paper by Antony et al. (2021) and to demonstrate the usefulness of the standard in a wide range of application sectors.

Design/methodology/approach

A review of recently reported misconceptions and erroneous statements is presented and clarifications are provided. A qualitative interview approach was utilised to obtain the views of leading academics and practitioners familiar with Six Sigma and Lean in a range of sectors and from different parts of the world. This includes the results of a survey for capturing expectations and requirements for the next ISO18404 version.

Findings

Clarifications were needed to correct some misconceptions and erroneous statements in recently published work. However, on review, the reports of the interviews in Antony et al. (2021) indicate that most Lean Six Sigma professionals have positive experiences with ISO 18404:2015 and see the advantages of a common standard in helping continuous improvement deployment. Possible causes of some reported negative results are already scheduled to be addressed in the forthcoming review of ISO 18404:2015.

Research limitations/implications

A very real constraint when conducting research into ISO 18404:2015 is to obtain a balanced view of the standard from those who have a vested interest in its continuation and evolution, or not. Whilst the authors cannot claim to be any more objective than Antony et al.’s (2021) authors and commentators, they are, in contrast to that group, highly knowledgeable about the reality of the standard, rather than speculating in ignorance.

Practical implications

A very real constraint when conducting research into ISO 18404:2015 is to obtain a balanced view of the standard which is balanced with respect from those who have a vested interest in its continuation and evolution, or not. Whilst the current authors cannot claim to be any more objective than previous authors, Antony et al.’s (2021) authors and commentators, they are, in contrast to that group, highly knowledgeable about the reality of the standard, rather than speculating in ignorance.

Originality/value

The paper gives a clear description of the ISO standard development process and provides a resource for people to obtain insight into the value or non-value add of a standard in Six Sigma and Lean, and the appropriate details of such a standard. These results can form the basis of a case for the implementation of the standard for those organisations currently trying to decide whether or not to implement it.

Details

The TQM Journal, vol. 35 no. 4
Type: Research Article
ISSN: 1754-2731

Keywords

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