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Because of the differing perceptions held by each position or professional subculture, forming a collaborative and productive workplace with design and management teams can be challenging. In light of these anticipated obstacles to success in the workplace, this paper aims to ascertain the prospects for common undertakings within a business.

This paper reports on an analysis of a survey conducted among design and business students who had the opportunity to work together on a joint project and present their recommendations for an actual market-based organization.

Despite differences between the groups, there is a common understanding of organizational goals and willingness to undertake a joint effort to achieve them. This is accomplished through leveraging one another’s professional expertise, building trust through finishing the business projects and discovering tangible end results. Any evident differences between the groups seem to complement one another, thus creating common ground for effective collaboration.

This is a study of a limited number of students enrolled in two universities in Spain. To ensure generalizability, research extended to more higher education institutions is needed.

The authors strongly believe that students are the future of business. As a result, understanding how they perceive any tension, integration or responsibilities of design and management helps with curriculum development two-fold: first, student perceptions help address any issues that can increase or hinder chances for efficient collaboration; second, student perceptions address the larger issue of design–management integration in business.

The authors studied a unique environment for collaboration beyond traditional organizational divisions and allowed study behaviors of students representing two professional backgrounds.

In recent decades, childhood in Japan has undergone significant transformations. Government policies geared at boosting women's labor force participation, a declining fertility rate, rising costs of having children on the one hand, and increased spending on public childcare and support measures for families, on the other hand, contribute to these ongoing changes. Having only one child is becoming the norm while mothers' role in society is shifting. The traditional family structure is moving from the previously predominant male breadwinner model to more dual-earner families. Children now spend significant amounts of time in care and education institutions.

In this chapter, we analyze current configurations of early childhood in institutions and the family from a policy perspective and regarding children's predominant education and care arrangements. Drawing on various survey data sets and evidence from demographic statistics to pedagogical ethnographies, we look at how childcare policies and families reshape the organization of children's lives and outline how institutions and educators create learning experiences aligned with the values of a collectivist society. However, despite being deeply rooted in traditional child-rearing goals, many parents also subscribe to rigorous educational arrangements from early childhood onwards to prepare children for success in a competitive education system. The chapter finishes with an outlook on future directions of how policymakers and the ongoing institutionalization of childhood continue to change children's lives.

Algorithms, artificial intelligence (AI), machines, and all emerging digital technologies disrupt traditional auditing, raising many questions and debates. One of the central issues of this debate is the human-algorithms complex duality, which focuses on this investigation. This study aims to investigate the algorithms’ penetration in auditing activities, with a specific focus of a future scenario on the human-algorithms interaction in performing audits as intelligent teams.

The research uses a qualitative reflexive thematic analysis, taking into consideration the academic literature, as well as professional reports and websites of the “Big Four” audit firms and internationally recognized accounting bodies.

The results debate the complex duality between algorithms and human-based actions in the institutional settings of auditing activities by highlighting the actual stage of algorithms, machines and AI emergence in audit and providing real-life examples of their use in the audit. Furthermore, they emphasize the strengths and weaknesses of algorithms compared to human beings. Based on the results, a discussion on the human-algorithms interaction from the lens of the Human-in-the-Loop (HITL) approach concludes that the Auditor-Governing-the-Loop may be a possible scenario for the future of the auditing profession.

This study is exploratory, investigating academia and practitioners’ written debates, analyzes and reports, limiting its applicability. Nonetheless, the paper adds to the ongoing discussion on emerging technologies and auditing research. Finally, the authors address some potential biases associated with the extended use of algorithms and discuss future research implications. Future research should empirically test how the human-algorithms tandem is working and how AI and other emerging technologies will affect auditing activities and the auditing profession.

The study provides valuable insights for audit firms, auditors, professional organizations and standard-setters, and regulators revealing the implication of algorithms’ penetration in auditing activities from the human-algorithms complex duality perspective. Moreover, the academic education and research implications are highlighted, in terms of updating the educational curriculum by including the new technologies issues, as well as the need for further research investigations concerning the human-algorithms interactions issues as, for example, trust, legal restrictions, ethical concerns, security and responsibility.

The research uses HITL as a novel paradigm for responsible AI development in auditing. The study points to the strategic value of a HITL pattern for organizational reflexivity that, according to the study, ensures that the algorithm’s output meets the audit organization’s requirements and changes in the environment.

The study aims to explore the reasons behind external auditors' failure to detect and report fraud.

Semi-structured interviews were conducted with twenty-four experienced Big 4 auditors.

The present study reveals power issues within audit firms and how some dishonest audit partners deal with auditors' concerns at the higher echelons. It also shows how auditors are pressured and intimidated by audit clients when fraud-related issues are raised. Further, it sheds light on ethical, governance and regulatory issues inhibiting auditors’ ability to detect or report fraud.

This study advances the audit literature by adding practice-based evidence on why external auditors fail to discover fraud.

The results draw policymakers' attention to the issues that inhibit external auditors' ability to discover fraud in practice which could help policymakers develop effective interventions. Additionally, it provides several recommendations which could aid policymakers and audit firms in designing effective audit reforms to resolve the fraud detection deficit.

This is the first study exploring external auditors' views on their failure to detect and report fraud and how the conflict of interests operates in the audit practice.

The present chapter reviews part of the literature that focuses on dark tourism and dark consumption. The main theories were placed under the critical lens of scrutiny. With strongholds and weaknesses, dark tourism seems to be enframed in an ‘economic-based paradigm’, which prioritises the managerial perspective over other methods. Like Dark Tourist, the Netflix documentary assessed in this chapter, this academic perspective accepts that the tourist's experience is the only valid source of information to understand the phenomenon. Rather, we hold the thesis that far from being a local trend, dark tourism evinces a morbid drive which not only emerges recently but involves other facets and spheres of society. We coin the term Thana-capitalism to denote a passage from risk society to a new stage, where the Other's death is situated as the main commodity to exchange. The risk society as it was imagined by Beck, set finally the pace to thana-capitalism. Dark Tourist proffers an interesting platform to gain further understanding of this slippery matter. In sharp contrast to Seaton, Sharpley or Stone, we argue that dark tourists are unable to create empathy with the victims. Instead, they visit these types of marginal destinations in order to re-elaborate a political attachment with their institutions. They consume the Other's pain not only to feel unique and special (a word that sounds all the time in the documentary) but also to affirm their privileged role as part of the selected peoples.

In recent years, additive manufacturing (AM) has started to be used for manufacturing real functional parts and assemblies for critical applications in aerospace, automotive, and machinery industries. Most complex or assembled parts require internal features (IF) such as holes, channels, slots, or guides for locational and mating requirements. Therefore, it is critical to understand and compare the structural and mechanical properties of additively manufactured and conventionally machined IFs.

In this study, mechanical and microstructural properties of Inconel 718 (Inc718) alloy internal features, manufactured either as-built with AM or machining of additively manufactured (AMed) part thereafter were investigated.

The results showed that the average ultimate tensile strength (UTS) of additively manufactured center internal feature (AM-IF) is almost analogous to the machined internal feature (M-IF). However, the yield strength of M-IF is greater than that of AM-IF due the greater surface roughness of the internal feature in AM-IF, which is deemed to surpass the effect of microstructure on the mechanical performance. The results of digital image correlation (DIC) analysis suggest that AM-IF and M-IF conditions have similar strain values under the same stress levels but the specimens with as built IF have a more locally ductile region around their IF, which is confirmed by hardness test results. But this does not change global elongation behavior. The microstructural evolution starting from as-built (AB) and heat-treated (HT) samples to specimens with IF are examined. The microstructure of HT specimens has bimodal grain structure with d phase while the AB specimens display a very fine dendritic microstructure with the presence of carbides. Although they both have close values, machined specimens have a higher frequency of finer grains based on SEM images.

It was shown that the concurrent creation of the IF during AM can provide a final part with a preserved ultimate tensile strength and elongation but a decreased yield strength. The variation in UTS of AM-IF increases due to the surface roughness near the internal feature as compared to smooth internal surfaces in M-IF. Hence, the outcomes of this study are believed to be valuable for the industry in terms of determining the appropriate production strategy of parts with IF using AM and postprocessing processes.

Drawing on the literature from cognitive neuroscience and auditing research on professional skepticism (PS), this paper identifies new research questions, determinants, and theories that may resolve current problem areas in PS research. We identify the following PS research areas that neuroscientific perspectives can potentially improve: 1) theory, 2) trust, 3) trait and state skepticism, 4) deception/fraud detection, and 5) skeptical judgment and action. The paper concludes with a discussion of the critical question of whether integrating a neuroscientific perspective in PS research is worthwhile and provides further direction for future research.

Purpose: Risk is a multifaceted concept, and its identification requires complex approaches that are often misunderstood. The consequence is that decisions are based on limited perception rather than the full value and meaning of what risk is, as a result, the way it is being tackled is incorrect. The individuals are often limited in their perceptions and ideas and do not embrace the full multifaceted nature of risk. Regulators and individuals want to follow norms and checklists or overuse models, simulations, and templates, thereby reducing responsibility for decision-making. At the same time, the wider use of technology and rules reduces the critical thinking of individuals. We advance the automation process by building robots that follow protocols and forget about the part of risk assessment that cannot be programed. Therefore, with this study, the objective of this study was to discover how people define risk, the influencing factors of risk perception and how they behave toward this perception. The authors also determine how the perception differed with age, gender, marital status, education level and region. The novelty of the research is related to individual risk perception during COVID-19, as this is a new and unknown phenomenon. Methodology: The research is based on the analysis of the self-administered purposely designed questionnaires we distributed across different social media platforms between February and June 2020 in Europe and in some cases was carried out as a interview over communication platforms such as “Skype,” “Zoom” and “Microsoft Teams.” The questionnaire was divided into four parts: Section 1 was designed to collect demographic information from the participants; Section 2 included risk definition statements obtained from literature and a preliminary discussion with peers; Section 3 included risk behavior statements; and Section 4 included statements on risk perception experiences. A five-point Likert Scale was provided, and participants were required to answer along a scale of “1” for “Strongly Agree” to “5” for “Strongly Disagree.” Participants also had the option to elaborate further and provide additional comments in an open-ended box provided at the end of the section. 466 valid responses were received. Thematic analysis was carried out to analyze the interviews and the open-ended questions, while the questionnaire responses were analyzed using various quantitative methods on IBM SPSS (version 23). Findings: The results of the analysis indicate that individuals evaluate the risk before making a decision and view risk as both a loss and opportunity. The study identifies nine factors influencing risk perception. Nevertheless, it must be emphasized that we can continue to develop models and rules, but as long as the risk is not understood, we will never achieve anything.

This study aims to make an assessment of the status of various management practices/cultural attributes in local government and investigates their relationship with organisational performance. The local government organisation concerned is going through the process of cultural change in an effort to becoming a learning organisation.

The results of this study are based on employees' perceptions of management practices and organisational performance collected using a survey approach. The Denison Organisational Culture Survey (DOCS) was used for collecting the data.

Of the various management practices considered, the study found that team orientation has received top emphasis followed by dissemination of the core values and organisational capability development. In terms of performance measures, the offering of new services to their clients ranks number one followed by brainstorming practices in problems solving. Employee empowerment has not received much emphasis from the management despite being associated with various measures of performance such as client satisfaction, job satisfaction, quality of services, revenue growth, improved skills of employees in evaluating organisational success or failures, and successful implementation of organisational programs. Although creating change, organisational learning, and team orientation indicate positive correlations with the majority of performance measures considered in this study; there is no evidence of their relationship with financial measure of performance like revenue growth.

The organisational managers may find the outcomes of such investigations helpful as they provide useful information on the organisation's cultural strengths and weaknesses. Such studies would also assist managers to systematically assess their change initiatives and develop a better strategy for successful implementation of managements' tactics and business processes.