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COVID-19 and its precautions, including social distancing, have revolutionized traditional retailing- and consumption patterns. In this turbulent environment, the purpose of this study is twofold. First, this paper explores the direct effect of consumers’ internal/external health locus-of-control on their hygiene consciousness, which, in turn, affects their social distancing behavior. Second, this study posits that social distancing, in turn, impacts consumers’ current online grocery shopping behavior and their future online grocery shopping intentions, thus uncovering important insight.

To address these gaps, this paper develops a model that links consumers’ internal/external health locus-of-control to their adoption of e-tailing-based grocery services. Data collected through a web-based survey was analyzed by using partial least squares-based structural equation modeling.

The results indicate that consumers’ health locus-of-control indirectly affects the way they shop for their groceries during the pandemic. In particular, consumers’ internal (external) health locus-of-control drives higher (lower) hygiene consciousness and greater (lower) social distancing behavior. In turn, consumers’ online grocery shopping behavior was found to increase during the pandemic, with their corresponding intent to continue this behavior in the future. Moreover, this study finds the effects of consumers’ social distancing on their current grocery shopping behavior and future intentions to be contingent on consumer age, with stronger effects identified for older consumers.

This study shows how consumers’ internal/external health loci-of-control exert opposing effects on their social distancing behavior, as mediated by hygiene consciousness. Overall, the empirical analyzes corroborate the association of consumers’ social distancing- and online grocery shopping behavior (for consumers of different age profiles), both during and after the pandemic.

The purpose of this article is to provide a selective and comprehensive literature review based on previous research within auditing and enterprise systems (ES). This is done to identify research gaps, propose directions for future research and guide researchers and practitioners on how to better synthesize these two areas. Interaction between ES and auditing is in need of more academic research and practical investigation, which may lead to the development of better solutions, guidelines and frameworks.

A total of 31 academic studies from 2000 to 2010 were included in this study. After reading these studies, different areas had been selected and were addressed in five categories: the future of audit in ES environment, modern audit tools and techniques, changes of auditors' role, differences in perceptions between financial auditors and IT auditors, ERP and compliance with regulations.

ES implementation results in audit process reengineering and increases the need of continuous monitoring of transactions. The presence of IT auditors becomes critical, while financial auditors are asked to enhance their skills in order to be able to conduct effective audit tests. Modern audit tools and techniques must be used so that internal control processes will be appropriate for an ES.

It is not an exhaustive list and some relevant publications might have been overlooked. Much literature has been scanned by reading the title only. In order to conduct a comprehensive review the topical focus was kept relatively narrow on auditing and ES.

Researchers and practitioners must take into consideration the interaction between ES and auditing in order to advance research in this area. Companies must understand the changes that occur in the audit procedure due to ES implementation, so that they will design efficient audit tests and auditors must enhance their knowledge in order to be able to conduct these tests effectively.

This study uncovers and classifies current research within auditing and ES (focusing mostly on ERP systems).

This study seeks to further an understanding of taxpayer characteristics. The study presents a multidimensional tax locus of control (LOC) instrument developed from the starting point of a validated LOC instrument from the health-care field. Data collected using the instrument indicate that older taxpayers are more likely to have an external LOC in tax situations, indicated by a greater propensity to defer decision-making to a tax professional, defined as a “powerful other.” As the U.S. population is aging, this information may be helpful to tax practitioners when advising older clients on tax issues and researchers exploring issues related to aging. An additional finding is that taxpayers with more business exposure are less likely to defer to a tax professional. Gender and education play roles in an individual's internal tax LOC (TaxLOC) beliefs.

Towards the end of the twentieth century, the world has witnessed an amazing economic take‐off in the East Asia, especially within the territory of so‐called “Greater China”, encompassing the PRC and Taiwan. Against this economic and cultural background, this study surveyed 258 and 189 employees respectively in Taiwan, and the PRC (Shanghai), to examine generalizability of a generic work‐stress model to the Chinese societies. It further examined the sub‐cultural differences in the work‐stress processes, by drawing contrast of the PRC and Taiwan. In addition, roles of emic constructs of Chinese primary and secondary control beliefs were also examined. Results showed that the generic work‐stress model could be reasonably applied to Chinese urban work contexts in the PRC and Taiwan. Work stress related as expected to strain effects. At a more refined sub‐cultural level, it was found that different sources of work stress became salient contributors to strain outcomes in the PRC and Taiwan. These differences reflect the diverse political, social, and economic characteristics of the two Chinese societies. More importantly, emic constructs of Chinese control beliefs were found to have rather consistent direct effects on strain outcomes. However, indirect (moderating) effects of control beliefs were not strong and inconsistent.

The purpose of this paper is to report on an inpatient cognitive behavioural sex offender treatment group programme developed and provided to people with intellectual disabilities detained in medium and low security hospital settings. The programme was delivered five times between 2012 and 2020. This paper describes the integration of the programme within a wider treatment pathway model and provides analysis of outcome data.

The programme was evaluated over five group programmes using self-report psychometric measures related to treatment targets in the reduction of sexual offending risk, including cognitive distortions, sexual attitudes and knowledge and locus of control; recidivism data spanning up to 7 years post discharge is also provided. The treatment pathway and a description of the programme are provided.

The results of this paper showed improvements in sexual knowledge, cognitive distortions and locus of control, however not to a statistically significant degree. No recidivism was observed in the follow-up period.

This paper adds to the evidence base of interventions focused on cognitive behavioural approaches to the treatment and risk reduction of sexual offending in men with intellectual disabilities and adds to the debate regarding the effectiveness of such programmes with offenders with intellectual disabilities.

The purpose of this paper is to report on the Brooklands Thinking Skills Offender Programme (BTSOP), a social problem-solving skills group programme developed and provided to people with intellectual disabilities (IDs) detained in conditions of medium and low security. The programme has been running and evolving since 2001 and has undergone consistent development over this time. Within the past five years, there have been significant developments of the Secure Service Treatment Pathway and the current paper describes the integration of the BTSOP within this new pathway model.

The programme was evaluated over five years using self-report psychometric measures related to treatment targets. Evaluation data in relation to attrition rates, discharges, transfers, treatment engagement and recidivism are also provided from a 16-year period. The updated treatment pathway and a description of the programme are provided.

Results showed statistically significant improvements in Rational Problem Solving, increased internal locus of control and decreased external locus of control. Reflection on the limitations and challenges to outcome assessment in this area is offered.

This paper builds on the existing evidence base of interventions focused on developing social problem-solving skills in offenders and presents evidence of the effectiveness of such programmes with offenders with IDs.

The purpose of this study is to investigate the influence of locus of control (internal and external) on entrepreneurial intention of final year undergraduate students in Ghana.

The study adopts descriptive and cross-sectional survey designs. It also employs quantitative approach to collect the data from 300 final year undergraduate students in selected universities in Ghana. The data were analyzed using descriptive statistics, correlation and hierarchical regression techniques.

The results reveal that there is a positive relationship between locus of control (both internal and external) and entrepreneurial intention. However, it is found that external locus of control has more influence on entrepreneurial intention compared to internal locus of control. In addition, gender has no controlling effect on the relationship between locus of control and entrepreneurial intention.

The findings imply that entrepreneurial course contents should include topics on locus of control that will expose the students to the reality of their environments so as to learn how to take control and create opportunities out of their environments. Again, students should be encouraged and educated on how to build up personality traits such as the need for achievement, innovativeness and risk-taking, since these traits have direct impact on their locus of control which in turn impacts on their entrepreneurial intentions.

This study contributes to entrepreneurship literature by investigating determinants of entrepreneurial intention from a different perspective, and reveals that individuals (regardless of their gender) with external locus of control are more likely to become entrepreneurs in a developing economy.

Literature highlights the impact of culture on managerial processes in general and the performance measurement system (PMS) in particular. However, understanding how organizational culture (OC) influences the PMS remains a challenge, especially in SMEs as in these companies the studies are very limited. The purpose of this paper is to investigate how OC influences PMSs in manufacturing SMEs.

To achieve the above purpose, a case study approach has been adopted. Four manufacturing SMEs with heterogeneous OC were investigated by means of companies’ documents reviews, participant observations and semi-structured interviews. A conceptual framework based on the competing value framework proposed by Cameron and Quinn (1999) and the PMS typology proposed by Garengo (2009) has been used to investigate the impact of OC on PMS.

According to the results, OC has a huge impact on PMS in manufacturing SMEs. The dimensions of “internal/external focus” influence strategy formalization, monitoring of the external environment and performance review. The “flexibility/control” dimensions influence the adoption of the balanced (or unbalanced) set of performance measures a company uses.

This paper contributes to clarifying how OC influences PMSs in manufacturing SMEs. Moreover, the study of interplay between flexibility/control dimensions and internal/external dimensions supports the identification of three theoretical propositions and four PMS types related to the four different OCs identified by Cameron and Quinn (1999).

The purpose of this paper is to review and synthesize empirical literature concerning the role of control mechanisms in export relationships, and to develop a model for controls as determinants of export performance.

To identify relevant papers, a variety of keywords is used in a computerized, bibliographic search, accompanied by manual checking of references in previous research. A combination of content analysis and integrative assessment is adopted to synthesize the findings and develop the framework.

To a great extent, the results provide support to the argument that the influence of control mechanisms on export performance is contingent upon firm strategy and characteristics, the governance structure and relationship atmosphere established in the exchange relationships, and foreign market characteristics.

The analysis points to a lack of consensus concerning how to define controls. Subsequently, the review and analysis rest on the definition of control mechanisms and export performance. The descriptions, synthesis, and proposed framework indicate a connection between implemented controls, internal, external, and relational dimensions, and consequently to the need of adjusting the control mechanisms to the environment. Hence, the analysis, synthesis, and proposed framework, give advice to managers involved in exporting, as well as providing guidance for future research.

This study is the first to analyze and integrate empirical literature concerning controls as determinants of export performance. As such, the study may inspire further research.

The aims of this study are: to present a training evaluation based on the “four levels model”; to demonstrate the value of experimental designs in evaluation studies; and to take a first step in the development of an evidence‐based training program.

The Kirkpatrick four levels model was used to evaluate the effectiveness of management training. Hypotheses about the effects of internal/external locus of control and experiential learning styles were tested. Measures gathered at several points of time were compared to measures taken from a control group. “Level four” results were obtained by 360‐degree feedback appraisal.

Trainees' knowledge improved significantly. Trained managers also demonstrated more “good” management behaviors and they scored higher on long‐term results. Trained supervisors with an internal locus of control acquired more knowledge than trained supervisors with an external locus of control. However, internals did not differ significantly from externals on actual behavior measures. The hypothesized relationship between learning style and training effectiveness was not supported. The four levels method gives detailed insights in results. Attention should be paid to trainees' locus of control.

The paper outlines the value of the “four levels model” of training evaluations and contributes to the “theory‐based, evidence‐based” approach to the development of training programs.