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Article
Publication date: 16 August 2021

Nathanaël Betti, Gerrit Sarens and Ingrid Poncin

This paper aims to investigate how the internal audit function (IAF) modifies its activities and practices in relation to the digitalisation the organisation. This paper…

2020

Abstract

Purpose

This paper aims to investigate how the internal audit function (IAF) modifies its activities and practices in relation to the digitalisation the organisation. This paper specifically examines the use of data analytics and the performance of consulting activities by internal auditors.

Design/methodology/approach

This paper is based on a survey conducted with 82 chief audit executives based in the USA and members of the institute of internal auditors.

Findings

Results indicate a positive relation between the organisation’s level of digitalisation and the use of data analytics by internal auditors during their missions. Results also indicate that the organisation’s level of digitalisation has an indirect effect on the proportion of the internal audit planning dedicated to consulting activities. Specifically, the use of data analytics mediates the relationship between the organisation’s level of digitalisation and the proportion of the internal audit planning dedicated to consulting activities.

Research limitations/implications

This research was conducted amongst internal auditors based in the US Future research could investigate the insights of other internal audit stakeholders and investigate different legal contexts.

Practical implications

Results show that digitalisation increases the use of data analytics by internal auditors and the performance of consulting activities. The results, therefore, highlight the importance of these two aspects for the IAF to continue to bring value to organisations.

Originality/value

This research provides more insights on internal audit working practices. The digitalisation of the organisation leads the IAF to use more data analytics and perform more consulting activities.

Details

Managerial Auditing Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 22 September 2021

Ndeye Astou Manel Fall, Fatou Diop-Sall and Ingrid Poncin

Digital service innovations have enabled service market access, transforming Africa. This paper aims to investigate individual and contextual drivers of experience value…

Abstract

Purpose

Digital service innovations have enabled service market access, transforming Africa. This paper aims to investigate individual and contextual drivers of experience value of mobile money transfer (MMT) service during post-adoption given impacts of individual/cultural characteristics in Senegal.

Design/methodology/approach

Mixed methods. Study 1 qualitatively investigates the effects of individual-contextual drivers on the experience value of MMT and behavioral intentions. Study 2 quantitatively tests the main causal effects between drivers and MMT.

Findings

Conceptual models of experience value including ethical and social dimensions proposed in MMT are positively related to behavioral intentions. Need for social interaction (NSI), self-efficacy (SEFF) and social pressure (SP) – sources of experience value creation/destruction – must be integrated into business practices. Results show the indirect positive influence of NSI on behavioral intentions through MMTs experience value. Moreover, traditional cultural orientation (TCO) is a source of value creation/destruction. Managers should build ethical relations with users, integrate social functions in MMT and understand users’ cultural and individual characteristics for better customer relationship management policy.

Originality/value

Few studies examine how MMT experience creates/destroys value in a Sub-Saharan African context, specifically in Senegal. The authors show that SP might destroy value and reveal how individual variables such as SEFF, NSI and TCO affect experience value creation/destruction. Surprisingly, NSI creates value, revealing MMT as hybrid self-service technology.

Book part
Publication date: 7 October 2020

Stephanie van de Sanden, Kim Willems, Ingrid Poncin and Malaika Brengman

  1. Innovative technologies, such as DS, can engage different human senses and play an important role in enhancing the store atmosphere.
  2. The majority of DS networks feature…

Abstract

Learning Outcomes

  1. Innovative technologies, such as DS, can engage different human senses and play an important role in enhancing the store atmosphere.

  2. The majority of DS networks feature content that is generic and is rarely tailored to the audience passing by the screens. As a result, digital displays are often ignored.

  3. DS coupled with sensors and Artificial Intelligence allow for more relevant and personalized experiences.

  4. Relevance through personalization can help retailers overcome display blindness, but challenges in terms of legal restrictions and ethical concerns exist to unlock its potential.

  5. Nontouch interaction technologies, such as voice assistants, gesture controls, facial recognition, and augmented reality, present new ways of interacting with digital screens.

Innovative technologies, such as DS, can engage different human senses and play an important role in enhancing the store atmosphere.

The majority of DS networks feature content that is generic and is rarely tailored to the audience passing by the screens. As a result, digital displays are often ignored.

DS coupled with sensors and Artificial Intelligence allow for more relevant and personalized experiences.

Relevance through personalization can help retailers overcome display blindness, but challenges in terms of legal restrictions and ethical concerns exist to unlock its potential.

Nontouch interaction technologies, such as voice assistants, gesture controls, facial recognition, and augmented reality, present new ways of interacting with digital screens.

Content available
Book part
Publication date: 7 October 2020

Abstract

Details

Retail Futures
Type: Book
ISBN: 978-1-83867-664-3

Article
Publication date: 13 February 2017

Seth Ketron, Rodney Runyan and M. Theodore Farris II

The current work reviews all retailing articles published in four prominent retailing journals – Journal of Retailing, Journal of Retailing and Consumer Services

Abstract

Purpose

The current work reviews all retailing articles published in four prominent retailing journals – Journal of Retailing, Journal of Retailing and Consumer Services, International Journal of Retail & Distribution Management, and International Review of Retail, Distribution and Consumer Research – in the 2009-2015 period, picking up where Runyan and Hyun (2009) left off. The purpose of this paper is to identify leading authors and institutions in retailing research based on overall impact.

Design/methodology/approach

Content analysis/literature review/descriptive research.

Findings

In total, 1,392 articles were published during this time period, and through a procedure of weights and adjustments for author count, journal impact, journal quality, and journal publishing opportunity, the findings reveal that research collaboration is highly prevalent, as evidenced by the high number of multi-authored papers and cross-university/international partnerships. Additionally, some authors and institutions remain influential, while others have emerged as highly influential in the last seven years. This shows the dynamic nature of the field and the need to remain active in quality publishing.

Research limitations/implications

Scholars must understand that several factors influence impact judgments, which cannot be assessed using raw counts alone. Journal quality, impact, and publishing opportunity as well as author counts are important elements to consider.

Originality/value

These reviews are vital to the field in that they provide status updates on scholarship, so these reviews should be done periodically. Additionally, the findings in this paper provide a more holistic understanding of research impact and permit better assessment for scholars and administrators.

Details

International Journal of Retail & Distribution Management, vol. 45 no. 2
Type: Research Article
ISSN: 0959-0552

Keywords

Article
Publication date: 9 May 2016

Nathalie T. M. Demoulin and Souad Djelassi

The purpose of this paper is to propose and test a comprehensive model that captures individual, system and situational drivers of customers’ intention to use and actual…

4948

Abstract

Purpose

The purpose of this paper is to propose and test a comprehensive model that captures individual, system and situational drivers of customers’ intention to use and actual use of self-service technologies (SSTs).

Design/methodology/approach

This paper is based on a survey conducted among 143 users and 150 non-users of SSTs at the exit of a grocery store. The proposed model was analysed using structural equation modelling and a logistic regression.

Findings

The results demonstrate that: first, in addition to previous usage behaviour (i.e. usage frequency), situational factors (time pressure, basket size, coupons and queue length at the SSTs and staffed checkouts) influence customers’ decisions to use SSTs during a specific shopping trip; and second, perceived behavioural control is the most important determinant of behavioural intention, followed by perceived usefulness, need for interaction and perceived ease of use and enjoyment.

Originality/value

Although an abundance of research has investigated the adoption of SSTs, little is known about what drives real usage. This study considers the actual usage of SSTs in a specific context, as well as the situational factors that influence the choice of SSTs over traditional checkouts. In addition, this paper provides an integrative model including actual usage, use frequency and behavioral intention and its antecedents by extending the Technology Acceptance Model 3.

Details

International Journal of Retail & Distribution Management, vol. 44 no. 5
Type: Research Article
ISSN: 0959-0552

Keywords

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