Search results

This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit environment. In addition, this review identifies emerging research themes and directions for future research.

I accomplish this review’s objectives by leveraging communication literature to establish a framework to identify and synthesize contextual factors affecting downward communication in the audit environment. The review identifies 50 published articles in the last 20 years from leading accounting and auditing journals.

This study consolidates research findings on downward communication under two primary contextual factors: (1) message and (2) channel. Findings indicate that empirical research examining communication in audit is fragmented and limited. Studies examining the message focus heavily on its content and treatment in the areas of feedback, nonverbal cues, and fraud brainstorming, and a handful of additional studies examine the effectiveness of the channel in these areas. Additional research is needed to understand a broader set of supervisor–subordinate communication practices, including those that are computer-mediated, and their effect on subordinate auditors’ judgments and behaviors in the contemporary audit environment.

Much of the audit literature examining communication to date is topic-versus construct-based, making it difficult to see how the research findings relate to one another. This review is the first to synthesize the literature to provide academics recommendations for a way forward, and inform practitioners of communication practices whereby supervisors can be trained to improve audit quality.

The purpose of this study is to examine the relationship between positive emotion, self-efficacy, job satisfaction and turnover intention in the context of resource building during the socialization process of new faculty members, particularly in the context of the coronavirus disease 2019 (COVID-19) pandemic.

The study utilizes a quantitative research design and employs purposive sampling to obtain 554 valid questionnaires. The study analyzes the relationship between positive emotion, self-efficacy, job satisfaction and turnover intention and examines the influence of strategic human resource management (SHRM) on these variables.

The results of the study reveal that SHRM positively influences positive emotion and self-efficacy, which, in turn, positively impact job satisfaction. However, positive emotion is negatively related to turnover intention.

This study contributes to the existing literature on human resource management (HRM) by examining the impact of strategic HRM on the socialization process of new faculty members. The findings of the study have significant practical implications for the implementation of HRM in research-oriented universities.

The human resource and talent management fields have been increasingly focusing on the process and criteria to identify employees’ potential for career advancement due to their impact on the competitive advantage of organizations. This paper expands the extant theoretical and empirical evidence regarding these complex decisions, namely through the combined analysis of multidimensional sources of employees' capital.

This is a cross-sectional study. Data were collected from 384 individuals assessed by their line managers. The research model and hypotheses were tested using structured equation modeling.

The results show a positive and significant influence of four employees’ capital sources, namely: human capital (what you know), social capital (whom you know), psychological capital (who you are) and reputational capital (how others perceive us) with regard to judgments of potential for career advancement. The model explains 52% of the total variance in those judgments.

The data were collected using a questionnaire at a single point in time and thus, not allowing cause-effect inferences.

The results provide guidance to organizational leaders to improve the decision-making process regarding judgments of potential for career advancement.

To our knowledge, this is the first study to examine managers’ judgments regarding the potential for career advancement using four sources of employees' capital: human, social, psychological and reputational capital. Furthermore, it considers that reputation plays a mediation role.

:在人力資源和人才管理的領域裡,越來越多的焦點被放在找出員工職業發展所需潛能的過程和標準上,這是因為機構和組織的競爭優勢會受其影響。本文擬擴展關於這類複雜的判斷和決定的現存理論和經驗證據; 研究人員使用的方法為對員工資本的多維來源進行綜合分析。

:本研究為橫斷面研究。數據來自384 名受其直線經理評估的個別員工; 研究人員使用了結構方程模型,去測試其研究模型和各個假設。

:研究結果顯示,就員工職業發展所需潛能的判斷而言,存在著會帶來正面和重大影響的四個員工資本來源,這包括人力資本 (你所瞭解的事物) 、社會資本 (你所認識的人物) 、心理資本 (你是誰) 和聲譽資本 (我們予人的印象) 。有關的模型可說明判斷百分之五十二的總方差。

:由於數據的收集是於單一時間點和透過問卷調查而完成的,故未能收因果推斷的效果。

:研究結果給予組織領袖實際的指引,使他們在關於職業發展所需潛能的判斷上，能夠改善其決策的過程。

:就我們所知,本研究為首個研究、以四個員工資本來源,即人力資本、社會資本、心理資本和聲譽資本,去探討經理如何就職業發展所需的潛能作出判斷; 而且，本研究認為聲譽是扮演著調節角色的。

While much research has examined the effect of media literacy in combatting misinformation, whether and to what extent news media literacy influences misinformation-related behaviors (i.e. misinformation sharing, misinformation correction) and the mediating effect of news media skepticism in the process remain less explored. Moreover, this line of research has extensively focused on a polarized information context (e.g. the USA) with less attention to a context where news information is more regulated and centralized. This paper aims to discuss the aforementioned objective.

The authors conducted a survey study of 720 Chinese adults.

This study reveals that greater new media literacy predicts higher misinformation correction behaviors, but fails to predict caution in sharing misinformation. Findings further demonstrate a nuanced mediating effect of news media skepticism that challenges previous assertions about its protective role. That is, higher news media literacy is associated with lower news media skepticism; lower skepticism is in turn related to lower misinformation sharing and greater misinformation correction.

The current study integrates news media literacy and news media skepticism in understanding misinformation-related behaviors. Findings generally speak to the tangible benefits of news media literacy in helping motivate corrective actions among the general public. However, this study also strikes a cautious note that future investigations of news media skepticism would benefit from a cultural perspective. Its connections with perceptions and effects on behaviors could vary according to different types of media and political landscapes.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-04-2023-0172

The 2008 Chinese melamine milk scandal resulted in six reported fatalities and affected around 300,000 children, of whom 54,000 were hospitalised. Previous studies have used linear approaches to examine the root causes of the melamine milk scandal.

In the present study, we applied a systems approach to the melamine milk scandal to identify the complex systems-level failures across the supply chain leading to the incident and why food fraud incidents such as this occurred in the dairy sector. Additionally, systemic failures associated with food fraud vulnerability factors were considered (i.e. opportunities, motivation and control measures).

48 contributory factors of influence were identified and grouped across six sociotechnical levels across the Chinese dairy system, from government to equipment and surroundings. Lack of vertical integration (processes and communication) contributed to the failure. When viewed from a broader perspective, the melamine milk scandal can be linked to a series of human errors and organisational issues associated with government bodies, the dairy supply chain, individual organisations and management decisions and individual actions of staff or processes.

This approach is of value to policymakers and the industry as it supports public health investigations of food fraud incidents and proactive food safety management.

To the best of our knowledge, this is the first study to analyse a food safety or fraud incident using the AcciMap approach and the food fraud vulnerability assessment (FFVA) technique. AcciMap analysis is applied to both unintentional and intentional aspects of the incident.

Social media has made people better informed but also easier to manipulate. By using literature review and observing social media, the authors found a problem about echo chamber effect. The purpose of this paper is to know how the echo chamber affects the people who consume political news and the role of media diversity in it.

To conduct this study, the authors used a structured questionnaire on the Qualtrics platform to collect data from 183 participants. The authors collected data using a simple random technique. This study is based on the cross-sectional survey; the data collection period is from October to November 2023. The authors used the SPSS software to analyze the relationships between the variables and test the hypothesis.

This study found that, echo chamber is not affected by media diversity. Because of increased political interest, people will be less influenced by echo chambers. In addition, demographic factors affect political interest. People use search engines and social media sites instead of political websites when it comes to the consumption of political news online. People like to communicate with individuals who hold conflicting political views.

Researchers have not yet been able to gain a clear understanding of whether users are in an echo chamber or not and how they are interacting in that environment. Research on this topic is still going on from different perspectives. This study helped to clarify whether or not more media consumption will affect echo chambers. The possibility of being trapped in an echo chamber exists whether we use a single medium or a variety of media. The novelty of this study lies in the use of the echo chamber scale to investigate a thorough understanding of this word through the use of many factors.

In the digital era individuals are overwhelmed by huge amount of readily available information. The information provided at the time of COVID-19 crisis is increasingly available. The purpose of this paper was to investigate individuals’ perceived feelings due to the plethora of information during COVID-19 pandemic in Greece in Spring 2020.

This study was conducted through a Web-based questionnaire survey posted on the Google Forms platform. The questionnaire consisted of closed-ended, seven-point Likert-scale questions. The data collected were subjected to a principal component analysis. The retained principal components (PCs) were subjected to statistical analysis between genders and among age groups and professional status with the nonparametric criteria Mann–Whitney U and Kruskal–Wallis.

Responses by 776 individuals were obtained. Seventeen original variables from the questionnaire were summarized into three PCs that explained the 71.7% of total variance: “affective disorders,” “uncertainty issues and inaccurate information worries” and “satisfaction and optimism.” Participants partly agree that the received amount of information on the disease caused them feelings of uncertainty about the future and worries about relatives’ lives, but also satisfaction with developments in the country. Females seem to experience stronger perceived feelings of “affective disorders” (p < 0.001) and reported higher degree of agreement about “uncertainty issues and inaccurate information worries.”

The recorded feelings caused by the volume of available information may have forced people accept the necessary precautionary behavioral changes that had contributed to the Greek success in preventing spread of the disease in Spring 2020.

As the restaurant industry is a representative service industry, long-living restaurants could carry the secrets of key factors that are needed to establish “sustainable business models” in service industry. The authors aim to answer the following question: How can restaurants innovate business model sustainably to last for more than 50 years through the era of digital transformation with open innovation dynamics?

Five long-lived restaurants from Daegu, Kyoto and Naples were selected separately by using the snowballing approach, and were analyzed through in-depth interviews and participatory observations.

Restaurants in Daegu have lived long mainly because of adding value to their recipes. Restaurants in Kyoto have lived very long, primarily by decoupling their original services, ingredients and recipes. Restaurants in Naples have enjoyed long lives by coupling or recoupling their ingredients, services and recipes.

The implication is that long-living restaurants or service firms could maintain their own sustainability by dynamically circling the following services: (1) adding and boning recipes (focusing on special menus or products), (2) coupling of ingredients (creative recoupling of original ingredients) and (3) decoupling of services (disconnecting the value chain and rebalancing it).

This study aims to assess the readiness of both citizens and the government for digital participatory planning (DDP) as a contribution to the undergoing transformative shift toward smart and sustainable cities to address the challenges posed by rapid urbanization. While much attention has been devoted to leveraging technology to mitigate these challenges, there has been a relative lack of emphasis on engaging stakeholders in the planning process in a smart and inclusive manner. DPP stands as a cornerstone for the development of sustainable and smart cities. However, before DPP can be effectively implemented on the ground, it is crucial to assess the city readiness for DPP to ensure its success. This assessment is undertaken as part of Oman's broader initiative to transition into sustainable smart cities in alignment with the goals outlined in Oman Vision 2040.

A generic evaluation framework was identified, validated and customized to the local context by experts using the pile sorting technique based on the social constructivism theory. Then, the revised framework was used to evaluate the readiness of a sample of local citizens and government officials in Oman for the DPP concept.

The inferential statistical analysis revealed that citizens are willing to participate in DPP when trust and transparency with policymakers are enhanced. On the government side, the results showed that there is adequate infrastructure that can enable DPP, and planners have a positive attitude toward DPP provided that trust in citizens' opinions is strengthened. This study concludes with a roadmap for preparation for DPP implementation in smart sustainable cities mandated by Oman Vision 2040. The findings and roadmap can inform policy development, decision-making and urban planning practices toward more inclusive, participatory and technologically enabled urban environments.

The study contributes to the existing body of knowledge by emphasizing the significance of stakeholders' smart involvement in planning processes, social sustainability, evaluating city readiness for DPP and providing practical recommendations for DPP implementation in the context of smart sustainable cities. At a theoretical level, the study contributes a framework for assessing readiness for DPP and emphasizes that mutual trust is not only important for conventional participation practices but it is also essential for smart citizens. This study argues that a building or a city is not sustainable unless it is seen as such by its stakeholders, including the end users. Therefore, effective and smart involvement of the citizens in smart city planning is a precondition for the success of the future cities.

A systematic investigation of postgraduate leadership programs for health and/or human services offered by Australian higher education institutions was undertaken.

Quantitative analysis identified the core characteristics of the programs. A thematic analysis of the course learning outcomes was conducted and six major themes of disciplinary leadership and management knowledge; research and analytical skills; professional practice; communication and collaboration; creativity and innovation; and system knowledge are shared in this study.

The authors conclude that Australian universities have taken an evidence-based approach to leadership education.

More work might need to be undertaken to ensure leadership theories are incorporated into learning outcomes.