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1 – 10 of over 7000António Samagaio and Teresa Felício
This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality.
Abstract
Purpose
This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality.
Design/methodology/approach
The sample is constituted by Portuguese internal auditors, and the methodology includes the use of partial least squares – structuring equation model (PLS-SEM) to test the hypothesis under study.
Findings
The results show that there is a negative relationship between reduced audit quality practices (RAQP) and organizational commitment and independence. The results found that time pressure positively affect RAQP. There is no evidence that perceived organizational support (POS) and risk profile are determinants of RAQP.
Originality/value
This work contributes by extending the literature about the determinants of internal audit quality, but also to the practice by understanding the factors that influence the behavior of internal auditors and by making recommendations that allow an improvement of the quality of internal auditing.
研究目的
本研究擬瞭解內部審計師就保持內部審計質量所作出的行為,並探討是否有些組織或個人因素、會影響內部審計的質量。
研究設計/方法/理念
研究的樣本由葡萄牙內部審計師構成,而研究方法則包括偏最小平方法的結構方程模型 (PLS-SEM) 的使用,以測試正在研究中的假設。
研究結果
研究結果顯示、降低審計質量的慣常做法與組織承諾及獨立性是成負相關的; 研究結果亦顯示、時間壓力會對降低審計質量的慣常做法產生正面影響,沒有證據證實、組織支持感和風險概況是降低審計質量慣常做法的決定因素。
研究的原創性
本研究的貢獻為、就研究內部審計質量決定因素的文獻方面、擴展了有關的學術探討; 研究亦對內部審計作出實務方面的貢獻,因研究結果幫助我們更瞭解影響內部審計師行為的因素,而且,研究人員提出了提升內部審計質量的建議。
關鍵詞
內部審計質量、降低審計質量的慣常做法、組織決定因素、個人決定因素.
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Wenkun Zhang, Jinhua Chu, Tao Zhang and Yanan Wang
In contrast to existing studies, this paper aims to propose that digital transformation does not depend on a single condition; rather, it depends on the interaction between…
Abstract
Purpose
In contrast to existing studies, this paper aims to propose that digital transformation does not depend on a single condition; rather, it depends on the interaction between internal and external factors of a firm. Therefore, the aim of this paper is to examine the effect of a combination of internal and external factors on a firm's digital transformation intention.
Design/methodology/approach
An empirical analysis on a sample of 112 Chinese small- and medium-sized firms was conducted by applying smart-PLS and fuzzy set qualitative comparative analysis (fsQCA).
Findings
The results of smart PLS show that external pressures (institutional and market pressures) and human capital have a positive impact on corporate digital transformation intentions. From a combination perspective, the results of the fsQCA show that there are five causal conditions that lead to high digital transformation intention. In contrast to the net effect, the results of fsQCA show that different combinations of states of internal (human capital, organizational culture and technological capital) and external elements (institutional and market pressures) of the firm are likely to stimulate digital transformation intention.
Originality/value
This study provides empirically based insights into firms' digital transformation intentions and advances the current understanding of the drivers and inhibitors of digital transformation. Unlike most current research, which tends to focus on the net effect of factors influencing the digital transformation of enterprises, this study focuses on identifying the core elements influencing enterprises' digital transformation intention, especially the joint effect of different factors, both internal and external to the enterprise. The combined SEM and fsQCA findings of this paper not only enrich the existing theories on digital transformation but also have high value in guiding the digital transformation of firms.
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Yueyue Liu, Xu Zhang, Meng Xi, Siqi Liu and Xin Meng
For start-ups or growing firms, to effectively navigate the unpredictable nature of digital development and achieve superior innovative performance, it is crucial to have a…
Abstract
Purpose
For start-ups or growing firms, to effectively navigate the unpredictable nature of digital development and achieve superior innovative performance, it is crucial to have a workforce comprised of creative and innovative employees. Drawing upon the principles of social information processing theory, this study aims to investigate whether specific combinations of organizational internal and external environments, as well as work characteristics in the digital age, can foster a high level of employee innovative behavior.
Design/methodology/approach
By collecting a multilevel and multisource data set comprising 693 employees and 88 CEOs from 88 start-ups or growing firms, this study used fuzzy-set qualitative comparative analysis to examine the distinctive configurations associated with achieving a high level of employee innovative behavior.
Findings
The study found that six solutions enabled employees to innovate more effectively, but six solutions led to the absence of employee innovative behavior.
Research limitations/implications
The findings of this study offer important theoretical and practical implications to motivate employee innovative behavior in Chinese enterprises.
Originality/value
First, this study contributes to the literature on employee innovative behavior by addressing the need to explore the impact of the digital context on promoting innovation among employees. Second, this study adds to the existing literature on employee innovation and entrepreneurship by examining multiple organizational contexts and their influence on innovative behavior. Third, this study makes a significant contribution to the field of employee innovative behavior by examining the macroenvironment surrounding digital transformation within enterprises and integrating both internal and external organizational factors.
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Qian Zhang, Bee Lan Oo and Benson Teck-Heng Lim
The interest in corporate social responsibility (CSR) has become burgeoning in the construction industry as firms are under constant pressure from socially conscious stakeholders…
Abstract
Purpose
The interest in corporate social responsibility (CSR) has become burgeoning in the construction industry as firms are under constant pressure from socially conscious stakeholders to demonstrate their efforts to address various CSR issues. This study aims to unveil the key practices and impact factors (KPIFs) of CSR implementation in construction firms and the interrelationships among different key impact factors toward attaining CSR practices.
Design/methodology/approach
Mobilizing the integrated institutional, stakeholder and self-determination theories, a theoretical framework was first developed to elaborate the potential inter-relationships among the key impact factors toward CSR implementation. Data were collected from extra-grade contractors through an online questionnaire survey and was then analyzed by the partial least square structural equation modeling method.
Findings
The results show that construction firms' CSR practices could be classified into eight distinct key dimensions, e.g. shareholders' interests, government commitment and environment preservation. It is found that three groups of key impact factors – external institutional factors (especially coercive-normative factors), intrinsic factors (especially strategic business direction and organizational culture) and identified factors (i.e. the perceived importance of CSR practices) – have statistically significant positive impacts on most key dimensions of CSR practices.
Practical implications
The research findings have implications for top management to better understand CSR implementation, thereby helping them secure legitimacy to survive and advance in the competitive construction businesses.
Originality/value
The findings contribute to the theoretical body of knowledge in CSR by modeling and empirically demonstrating the influence mechanism of CSR implementation in construction within an integrated model.
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Nizar Mohammad Alsharari and Bobbie Daniels
The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures…
Abstract
Purpose
The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.
Design/methodology/approach
This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.
Findings
The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.
Research limitations/implications
The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.
Originality/value
This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.
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Rishabh Rajan, Mukesh Jain and Sanjay Dhir
This study aims to identify the critical factors contributing to India-based non-governmental organizations (NGOs) capacity building and value creation for beneficiaries.
Abstract
Purpose
This study aims to identify the critical factors contributing to India-based non-governmental organizations (NGOs) capacity building and value creation for beneficiaries.
Design/methodology/approach
A total interpretive structural modeling technique has been used to develop a hierarchical model of critical factors and understand their direct and indirect interrelationships. The driving force and dependence force of these factors were determined by using cross-impact matrix multiplication applied to classification analysis.
Findings
This study identifies 12 critical factors influencing NGO capacity building in India’s intellectual disability sector across four dimensions. Internal organizational capabilities include infrastructure, staff qualifications, fundraising, vocational activities and technical resources. Second, coordination and stakeholder engagement highlight government and agency collaboration, dedicated board members and stakeholder involvement. Third, adaptability and responsiveness emphasize adjusting to external trends and seizing opportunities. Finally, impact and value creation emphasis on improving value for persons with disabilities (PWDs).
Practical implications
The findings of this study have practical implications for Indian NGOs working for PWDs. The study provides NGOs with a structural model for improving organizational capacity by identifying and categorizing critical factors into the strategic model.
Originality/value
There is a scarcity of literature on capacity building for disability-focused NGOs in India. This study seeks to identify critical factors and develop a hierarchical model of those factors to assist policymakers in India in building the capacity of NGOs.
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Magda Siahaan, Harry Suharman, Tettet Fitrijanti and Haryono Umar
The phenomenon of corruption requires extra handling to achieve zero corruption. The purpose of this paper is to examine the integrated governance, risk management and compliance…
Abstract
Purpose
The phenomenon of corruption requires extra handling to achieve zero corruption. The purpose of this paper is to examine the integrated governance, risk management and compliance (GRC) implementation, the quality of internal audits and management's commitment to improving the ability to detect corruption and its impact on the company's financial performance.
Design/methodology/approach
This paper used primary and secondary data. Financial statement data and survey results from participants in 69 state-owned companies were analyzed using the Partial Least Square method.
Findings
There was a positive and significant effect of the integrated GRC implementation, quality of internal audit and management's commitment to increasing the organization's internal capability in detecting corruption. However, the failure to detect corruption mediates the effect of management commitment on financial performance. Besides, the organization's three internal factors could be better because their functions could be more optimal and require further improvement.
Research limitations/implications
State-owned companies are continuing to be restructured, so these results can be helpful for now. However, they must update continuously with developments related to the composition and classification of state-owned companies.
Practical implications
Organizations can improve their ability to detect corruption in the workplace by using an early warning system such as the integrated GRC, internal audit quality and a high commitment from management.
Originality/value
To the author's limited knowledge, empirical research on integrated GRC implementation, internal audit quality and management commitment are still rare if they improve the detection of corruption ability. It uses the factors that cause corruption in the fraud hexagon to analyze the financial performance.
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Corporate entrepreneurship (CE) has attracted considerable attention worldwide, and the challenges of managing employees’ entrepreneurial behaviours are increasingly recognised…
Abstract
Purpose
Corporate entrepreneurship (CE) has attracted considerable attention worldwide, and the challenges of managing employees’ entrepreneurial behaviours are increasingly recognised. However, the paucity of research on managers’ entrepreneurial behaviour in the United Arab Emirates multinational corporate environment creates a salient gap in the current understanding of how national and organisational cultures that not always align frame the critical problems of CE. This study aims to fill this research gap by examining multinationals’ CE antecedents drawing on an institutional perspective in Dubai.
Design/methodology/approach
The author conducts 54 in-depth interviews with middle managers in multinational enterprises. This study adopts a multiple case study research design to reveal whether an emergent discovery is exclusive to a particular case or is consistently replicated by multiple cases. The author has used abductive reasoning to systematically integrate analytical framework deduction with raw data induction.
Findings
This study’s findings indicate that CE in Dubai is ineffective and fragmented. Arguably, the cultural background of employees creates different circumstances and determinants of entrepreneurial behaviour. Hence, CE may not achieve epitome competencies without identifying multicultural nuances in an organisational context.
Originality/value
Existing research has placed relatively little emphasis on the role of individual national culture in multinational enterprises. This study’s results offer potentially valuable implications for theory, practice and future research addressing other emerging countries. This model presents a distinct CE architecture with compelling evidence for national culture (at the macro level), organisational culture, Corporate Entrepreneurship Assessment Instrument and emergent factors (at the meso level) and individual middle managers' real-life experience (at the micro level).
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Dirk De Clercq and Renato Pereira
The purpose of this study is to unpack the relationship between employees’ perceptions of organizational politics and their counterproductive work behaviour, by postulating a…
Abstract
Purpose
The purpose of this study is to unpack the relationship between employees’ perceptions of organizational politics and their counterproductive work behaviour, by postulating a mediating role of organizational disidentification and a moderating role of perceived external crisis threats to work.
Design/methodology/approach
The empirical assessment of the hypotheses relies on survey data collected among employees who work in a large banking organization.
Findings
Perceptions that organizational decision-making is marked by self-serving behaviour increase the probability that employees seek to cause harm to their employer, because they feel embarrassed by their organizational membership. This mediating role of organizational disidentification is especially prominent when they ruminate about the negative impact of external crises on their work.
Practical implications
This study details an important danger for employees who feel upset with dysfunctional politics: They psychologically distance themselves from their employer, which then prompts them to formulate counterproductive responses that likely make it more difficult to take on the problem in a credible manner. This detrimental dynamic is particularly risky if an external crisis negatively interferes with their work functioning.
Originality/value
This study adds to prior research by detailing an unexplored but relevant mechanism (organizational disidentification) and moderator (external crisis threats) by which perceived organizational politics translates into enhanced counterproductive work behaviour.
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Lama Blaique, Taghreed Abu-Salim, Farzana Asad Mir and Barry Omahony
This purpose of this study was to examine the impact of social and organisational capital on service innovation capability among service firms in the United Arab Emirates (UAE…
Abstract
Purpose
This purpose of this study was to examine the impact of social and organisational capital on service innovation capability among service firms in the United Arab Emirates (UAE) during the COVID-19 pandemic.
Design/methodology/approach
To test the proposed research model, data were collected using a cross-sectional questionnaire. The study sample consisted of 188 private and public service sector managers in the UAE. Partial least square-based structural equation modelling (PLS-SEM) was used to examine the research model's validity and reliability and to test the research hypothesis.
Findings
The empirical evidence indicates that during this pandemic the relationship between social capital and service innovation capability was fully mediated by strategic environmental scanning, while partially mediating the relationship between organisational capital and service innovation capability.
Practical implications
Managers in service organisations must be proactive during crises such as the COVID-19 pandemic. Specifically, they should emphasise effective environmental scanning and the tracking of customer preferences to provide customised services that are valued and meet the emerging requirements of their customers. Prioritising investment in organisational capital to enhance innovation capacity is also recommended.
Originality/value
This study is the first to examine strategic environmental scanning as a mediator between social and organisational capital and service innovation capacity during a pandemic. There were significant differences between the findings of our study and previous studies: the authors found that, during crises, management priorities change, and businesses become more reliant on organisational capital to develop service innovation capability.
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