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Open Access
Article
Publication date: 2 January 2024

Ewald Aschauer and Reiner Quick

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

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Abstract

Purpose

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

Design/methodology/approach

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

Findings

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

Originality/value

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

Details

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

Keywords

Article
Publication date: 30 June 2023

Mingjun Yang, Tuan Trong Luu and Dan Wang

Internal knowledge transfer is crucial for firms to improve their employees’ abilities and improve their work performance. However, there is still a gap in the knowledge…

Abstract

Purpose

Internal knowledge transfer is crucial for firms to improve their employees’ abilities and improve their work performance. However, there is still a gap in the knowledge management field regarding whether internal knowledge transfer can leverage employee personality traits and service performance in service-oriented organizations. To address this gap, this study aims to validate a multilevel model of the mediating (i.e. internal knowledge transfer as a mediator) and moderating (i.e. task interdependence as a moderator) mechanisms underlying personality traits and employee service performance.

Design/methodology/approach

Multilevel structural equation modeling was applied for model validation using an original data set from 45 team leaders and 333 employees working in Chinese hotels.

Findings

Internal knowledge transfer mediated the link between extraversion and employee service performance and the link between openness to experience and employee service performance. Task interdependence played a moderating role that strengthened both the impacts of extraversion and openness to experience on internal knowledge transfer.

Originality/value

Through the use of an original data set, this study advances the knowledge management discipline by investigating the mediating impact of internal knowledge transfer between personality traits and employee service performance and revealing the moderating impact of task interdependence that underlies the links between personality traits and internal knowledge transfer.

Details

Journal of Knowledge Management, vol. 28 no. 3
Type: Research Article
ISSN: 1367-3270

Keywords

Open Access
Article
Publication date: 25 July 2024

Leanne Johnstone

Growing research attention has been given to both the circular economy and digitalisation in accounting research in recent years, but there are few studies exploring how digital…

Abstract

Purpose

Growing research attention has been given to both the circular economy and digitalisation in accounting research in recent years, but there are few studies exploring how digital tools are used to develop, analyse and respond to information for circular decision-making in industrial organisations. Therefore, this paper addresses how the data from digital technologies are leveraged in the aftermarket of an industrial firm for circular control.

Design/methodology/approach

The paper develops an analytical framework that is then used to frame the findings through a single case study of an international heavy equipment manufacturer for circular control.

Findings

The case provides examples of how digital technologies are used for circular control, framed within the analytical model as the key contribution. The study illustrates the different ways through which the accounting information from such technologies supports the service marketing function through circular control and the types of controls needed for this.

Practical implications

Managers in large industrial organisations should ensure customer-facing staff have adequate digital competences and knowledge of circular products and services for marketing, product design improvements and material recovery that can help decrease costs and improve customer satisfaction. The digital systems need to be integrated with upstream and downstream partners.

Social implications

Understanding the transition towards increasingly circular product-service systems in industrial firms is important for current and future generations.

Originality/value

The originality lies in providing an empirical example of how digital technologies can be used to facilitate circular control and support the service marketing function in the aftermarket of an industrial firm.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 29 January 2021

Orlando Troisi, Anna Visvizi and Mara Grimaldi

The purpose of this paper is to explore the emergence of innovation in smart service systems to conceptualize how actor’s relationships through technology-enabled interactions can…

3606

Abstract

Purpose

The purpose of this paper is to explore the emergence of innovation in smart service systems to conceptualize how actor’s relationships through technology-enabled interactions can give birth to novel technologies, processes, strategies and value. The objectives of the study are: to detect the different enablers that activate innovation in smart service systems; and to explore how these can lead dynamically to the emergence of different innovation patterns.

Design/methodology/approach

The empirical research adopts an approach based on constructivist grounded theory, performed through observation and semi-structured interviews to investigate the development of innovation in the Italian CTNA (Italian acronym of National Cluster for Aerospace Technology).

Findings

The identification and re-elaboration of the novelties that emerged from the analysis of the Cluster allow the elaboration of a diagram that classifies five different shades of innovation, introduced through some related theoretical propositions: technological; process; business model and data-driven; social and eco-sustainable; and practice-based.

Originality/value

The paper embraces a synthesis view that detects the enabling structural and systems dimensions for innovation (the “what”) and the way in which these can be combined to create new technologies, resources, values and social rules (the “how” dimension). The classification of five different kinds of innovation can contribute to enrich extant research on value co-creation and innovation and can shed light on how given technologies and relational strategies can produce varied innovation outcomes according to the diverse stakeholders engaged.

Details

Journal of Business & Industrial Marketing, vol. 39 no. 6
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 13 September 2024

Yuan-Shuh Lii, May-Ching Ding and Shanchih Lee

The research applied service-dominant logic of marketing theory, a customer-centered and relational that principally grounded in service relationships and actor networks. In actor…

Abstract

Purpose

The research applied service-dominant logic of marketing theory, a customer-centered and relational that principally grounded in service relationships and actor networks. In actor networks, salespeople provide their skills and knowledge, such as expertise, service quality, ethics and shared value to cocreate value for buyers. Therefore, this study explores the attributes of salespeople that influence the quality of the relationship (trust and satisfaction) and, as a result, loyalty in the context of the business-to-business (B2B) relationship in the Taiwan market.

Design/methodology/approach

A causal relationship and survey research design are applied. The study collected 266 valid responses from B2B account managers representing various companies and industries. Structural equation modeling (SEM) was applied to test the hypotheses.

Findings

The results showed that salespeople’s expertise demonstrated the most significant influence on both trust and satisfaction, followed by ethics, service quality and share value, in a descending order of impact. Consequently, trust and satisfaction had a significant impact on customer loyalty.

Practical implications

The four attributes of salespeople play a pivotal role in establishing lasting relationships and maximizing the customer lifetime value. To achieve long-term success in customer interactions and relationships, a well-rounded salesperson should diligently strive to excel in all these attributes.

Originality/value

The novelty and contribution of this study are twofold. First, investigating the quality of the relationship in the context of Taiwanese manufacturers in a B2B setting is still rare, and this is the study first to explore the Taiwanese B2B relationship with its global customers. As Taiwanese manufacturers play a pivotal role in the global supply chain, the research findings have symbolic meaning and practical implications for global business partners. Second, drawing from service-dominant logic theory, this research takes an integrative view by examining the attributes (expertise, service quality, shared value and ethics) that influence and establish a quality trusting relationship and consumer loyalty in the B2B context.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 12 February 2024

Junchao Zhang

This research endeavors to assess the influence of financial shared service centers (FSSCs) on the quality of accounting information within China’s A-share listed companies. Using…

Abstract

Purpose

This research endeavors to assess the influence of financial shared service centers (FSSCs) on the quality of accounting information within China’s A-share listed companies. Using a multi-period difference-in-differences (DID) model, the study aims to empirically examine the correlation between the adoption of FSSCs and the quality of accounting information.

Design/methodology/approach

The study uses a robust methodology to evaluate the relationship between FSSCs and accounting information quality (AIQ). Leveraging the established FSSCs within China’s A-share listed companies as the treatment group, this research adopts a multi-period DID model. This approach enables a rigorous empirical examination of the influence exerted by FSSCs on the overall quality of accounting information.

Findings

The present study delves into the impact of FSSCs on AIQ and conducts empirical analysis using data from Chinese A-share listed companies between 2004 and 2021. The findings substantiate that: FSSCs significantly bolster the quality of accounting information, a conclusion retained even after robustness tests. Specifically, FSSCs exhibit a positive correlation with the comparability, timeliness and disclosure quality of accounting information while demonstrating no significant influence on relevance, robustness and reliability factors.

Research limitations/implications

First, the analysis primarily rests upon data from Chinese A-share listed companies between 2004 and 2021, potentially constraining the generalizability of findings across diverse contexts. Second, despite controlling for various factors, unobserved variables or external factors not encompassed in the model might influence the relationship between FSSCs and AIQ. Additionally, the study’s reliance solely on quantitative data confines exploration into qualitative aspects that might offer a more comprehensive understanding of FSSCs’ impact on AIQ.

Practical implications

This paper establishes a nuanced connection between FSSC operations and AIQ, furnishing direct empirical evidence for their economic implications and propounding a novel avenue for augmenting AIQ. And, it furnishes guidance for forthcoming FSSC development, accentuating the necessity of harnessing information technology to enhance the relevance, reliability and robustness of accounting information.

Originality/value

Majority of prior empirical studies assessing AIQ have focused on singular indicators, lacking a comprehensive depiction of its overall level. To address this gap, this paper pioneers the construction of a comprehensive index for AIQ, providing a holistic representation of its level. Furthermore, this study stands as the inaugural investigation into the relationship between China’s A-share listed firms’ FSSCs and the quality of accounting information.

Details

Review of Accounting and Finance, vol. 23 no. 3
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 12 December 2023

Ying Chen, Hing Kai Chan and Zhao Cai

Using perspectives from the technology affordance and social capital theories, this study aims to unpack the process through which platform-enabled co-development unfolds in…

Abstract

Purpose

Using perspectives from the technology affordance and social capital theories, this study aims to unpack the process through which platform-enabled co-development unfolds in supply chain contexts. Specifically, it explores how innovation outcomes can be fostered through platform affordances and supply chain relationship (SCR) capital.

Design/methodology/approach

The paper integrates literature on digital platforms, SCRs and co-development to produce an integrative framework, developing propositions on the relationships among digital platforms, SCR capital and innovation outcomes.

Findings

The authors identify affordances for distinctive strategic use of platforms: value co-creation, relationship building and strategic learning. The authors discuss ways in which each affordance contributes to the advances in SCR capital, thus altogether enabling focal firms to orchestrate and integrate internal and external resources to attain incremental and radical innovation.

Research limitations/implications

Based on the proposed research framework, further empirical studies can use quantitative data to measure the relationship between affordances and SCR capital and use longitudinal case studies to explore how affordances and SCR capital evolve to provide more fine-grained and contextualised information in different research settings.

Originality/value

This paper sheds light on how the relation between the adoption of digital platforms and SCR capital shapes digitally enabled service co-development. The authors provide an alternative explanation of resource integration in platform-mediated supply chain contexts and enrich the related literature on how digital platforms can maximise value from introducing ambidextrous innovation by leveraging internal and external resources.

Details

Journal of Business & Industrial Marketing, vol. 39 no. 5
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 8 July 2024

Raheel Yasin, Neuza Ribeiro, Muhammad Atif and Ayesha Ali

This study aimed to examine the correlation between authentic leadership and career competence, exploring the mediating roles of tacit knowledge sharing and employee service…

Abstract

Purpose

This study aimed to examine the correlation between authentic leadership and career competence, exploring the mediating roles of tacit knowledge sharing and employee service innovative behavior.

Design/methodology/approach

Data were collected using convenience sampling and a time-lagged design from the Pakistani banking sector. The time-lagged design was employed to gather data at two different points in time. SPSS statistical software was used for descriptive analysis, and hypotheses were tested using Mplus.

Findings

The results demonstrate that authentic leadership has a significant positive impact on tacit knowledge sharing. This knowledge sharing, in turn, positively impacts employee service innovative behavior, which subsequently enhances career competence. Furthermore, tacit knowledge sharing mediates the relationship between authentic leadership and employee service innovative behavior.

Social implications

This study has social implications for organizations aiming to align their inclusive goals with societal needs. The findings can help foster a culture of knowledge sharing, thereby contributing to societal innovation.

Originality/value

This study provides valuable insights into how authentic leadership contributes to career competence, thus enriching the existing literature on this topic.

Details

Leadership & Organization Development Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 23 January 2024

Benjamin Biesinger, Karsten Hadwich and Manfred Bruhn

(Digital) servitization, referring to service-driven strategies and their increasing implementation in manufacturing, is one of the most rapidly growing areas in industrial…

Abstract

Purpose

(Digital) servitization, referring to service-driven strategies and their increasing implementation in manufacturing, is one of the most rapidly growing areas in industrial service research. However, the cultural change involved in successful servitization is a phenomenon that is widely observed but poorly understood. This research aims to clarify the processes of social construction as manufacturers change their organizational culture to transform into industrial service providers.

Design/methodology/approach

This research takes a systematic approach to integrate disparate literature on servitization into a cohesive framework for cultural change, which is purposefully augmented by rationale culled from organizational learning and sensemaking literature.

Findings

The organizational learning framework for cultural change in servitization introduces a dynamic perspective on servitizing organizations by explaining social processes between organizational and member-level cultural properties. It identifies three major cultural orientations toward service, digital and learning that govern successful servitization.

Originality/value

This research contributes to the servitization literature by presenting a new approach to reframe and explore cultural change processes across multiple levels, thus providing a concrete starting point for further research in this area.

Details

Journal of Service Theory and Practice, vol. 34 no. 3
Type: Research Article
ISSN: 2055-6225

Keywords

Open Access
Article
Publication date: 13 November 2023

Lauri Lepistö and Sinikka Lepistö

This study aims to explain how negative workplace interactions are formed by the application of a performance management system (PMS).

Abstract

Purpose

This study aims to explain how negative workplace interactions are formed by the application of a performance management system (PMS).

Design/methodology/approach

The study draws from unique in-depth interviews with service workers who resigned from an accounting shared service centre (SSC), discussing the reasons behind the resignations. Following an abductive approach, organisational justice theory is used to analyse the service workers' perceptions of negative interactions and to link the negative interactions to the use of the PMS.

Findings

The findings suggest that negative workplace interactions are characterised by cost consciousness, inequality and competitiveness. These interactions are attributed to the use of a PMS in the centre and are related to perceptions of distributive, procedural and interactional injustice.

Practical implications

Managers and leaders of shared service–type organisations should not rely on PMSs as an all-encompassing solution; instead, they should acknowledge the fairness of the use of PMSs. Moreover, HR professionals should choose and train employees to apply PMSs fairly. Fairness is important in work allocation, resourcing, monitoring, giving feedback, recognising good performance, promotion and interaction between peers.

Originality/value

This study contributes to the literature by taking an overall perspective on PMSs to analyse and explain the unintended negative consequences of a PMS in a highly scripted and monitored work environment that is usually considered appropriate for such a system's use. Through the analysis, the study highlights pitfalls in the use of a PMS and the importance of interactional injustice not only between but also within organisational levels.

Details

Journal of Organizational Effectiveness: People and Performance, vol. 11 no. 2
Type: Research Article
ISSN: 2051-6614

Keywords

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