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The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.
Abstract
Purpose
The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.
Design/methodology/approach
The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.
Findings
The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.
Practical implications
This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.
Originality/value
This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).
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For a long time, researchers have stressed the importance of identity for collaborative supply relationships. Accordingly, it has been proposed that supply relationships may be…
Abstract
Purpose
For a long time, researchers have stressed the importance of identity for collaborative supply relationships. Accordingly, it has been proposed that supply relationships may be efficiently managed by establishing a shared collective identity among partners. However, this strategy may challenge the partners' individual distinctiveness and thus lead to adversarial relationship outcomes. In this article, it is argued how and when establishing an intergroup relational identity may be a better choice than building a collective identity.
Design/methodology/approach
The conceptual research is based on an analysis of previous literature. Relational identity theorizing and the theory of intergroup leadership are applied to build on and extend previous views on identity in interorganizational contexts.
Findings
It is proposed that when supply chain actors are subject to identity threats in collaborative supply relationships, such threats are driven by the imbalance of power between or among the parties. Therefore, establishing an intergroup relational identity should be preferred over a collective identity in situations characterized by a high identity threat.
Research limitations/implications
Future studies could support this article's theoretical suggestions with empirical evidence.
Practical implications
Intergroup relational identity preserves the distinctiveness of all parties involved in a collaborative relationship and is based on their individual contributions. Managers could support a collaborative environment and promote a shared vision between or among organizations through appropriate rhetoric.
Originality/value
This study contributes to an understanding of the relational aspects of interorganizational behavior by adapting social psychological theories to this area of research.
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Shaikha Khaled AL-Enezi, Nermin Kamal Saeed, Naeema A.A. Mahmood, Mohd Shadab, Ali Al Mahmeed and Mohammad Shahid
Bacterial vaginosis (BV) is quite common and linked with serious public health issues such as premature delivery and spread of sexually transmitted infections. The study aims to…
Abstract
Purpose
Bacterial vaginosis (BV) is quite common and linked with serious public health issues such as premature delivery and spread of sexually transmitted infections. The study aims to identify different genital mycoplasmas (GM) in high vaginal swabs (HVS) from adult females in Bahrain.
Design/methodology/approach
In total, 401 HVS were collected and cultured on MYCOFAST® RevolutioN 2 test for identification and antibiotic susceptibility. Polymerase chain reaction (PCR) was performed for detection of Mycoplasma genitalium (Mg), Mycoplasma hominis (Mh) and Ureaplasma species. DNA-probe based detection for Gardnerella, Candida and Trichomonas was performed by BD Affirm Assay. Representative PCR amplicons were sequenced by Sanger sequencing.
Findings
In PCR, Ureaplasma sp. was the most common GM, followed by Mg and Mh; the prevalence being 21.2, 5.2 and 1.5%, respectively. On the contrary, 10.7% samples showed positivity for Ureaplasma urealyticum (Uu) and 1.7% for Mh in MYCOFAST® RevolutioN 2. The concordance rates between MYCOFAST® RevolutioN 2 and PCR for Mh and Ureaplasma sp. were 97.7 and 84%, respectively. Considering PCR as gold standard, sensitivity, specificity, positive predictive value, and negative predictive value of MYCOFAST® RevolutioN 2 were 33.3, 98.8, 28.6, 98.9 and 37.7, 96.5, 74.4, 85.2% for Mh and Ureaplasma sp., respectively. The Uu and Mh isolates showed antibiotic-resistance ranging from 53%–58% and 71%–86%, respectively.
Research limitations/implications
The prevalence of Ureaplasma sp. was high. Significant co-occurrence of GM was noticed with BV. MYCOFAST® RevolutioN 2 had lower detection-rate than PCR, so a combination is suggested for wider diagnostic coverage.
Practical implications
The research reflects on status of prevalence of GM in adult females in Bahrain, and their co-occurrence with bacterial vaginosis. Diagnostic approach with combination of tests is suggested for wider coverage. The research has epidemiologic, diagnostic, and therapeutic implications.
Originality/value
This is the first report from the Kingdom of Bahrain reflecting on burden of GM from this geographic location. The diagnostic efficacy of MYCOFAST® RevolutionN 2 test and polymerase chain reaction was evaluated for GM detection.
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Suzie McGreevy and Pauline Boland
An emerging evidence base, and increased awareness of the effects of trauma on the body, advocates a sensory-based approach to treatment with posttraumatic stress and complex…
Abstract
Purpose
An emerging evidence base, and increased awareness of the effects of trauma on the body, advocates a sensory-based approach to treatment with posttraumatic stress and complex trauma survivors. This paper aims to identify, analyse and summarise the empirical evidence for the sensory-based interventions, which occupational therapists are using in the treatment of adult and adolescent trauma survivors.
Design/methodology/approach
An integrative review of the literature was undertaken. Both empirical and conceptual papers were included. An inductive approach and constant comparative method were used to understand and synthesise the research.
Findings
The literature search yielded 18 papers describing the types of sensory-based interventions used, sensory processing (SP) patterns and the context and evidence for sensory-based occupational therapy practice with trauma survivors. Nine of the studies were empirical and nine were conceptual and review papers. Themes identified included: atypical SP patterns; type of sensory-based intervention used with trauma survivors; and transdisciplinary treatment programmes can reduce the symptoms of trauma.
Practical implications
Sensory-based interventions with adult and adolescent trauma survivors are emerging as promising areas of practice and research in the literature. Although empirical data is limited, the sensory needs of the body in processing trauma experiences is becoming more recognised and are supported by the atypical SP patterns identified in survivors. A sensory-based, transdisciplinary approach to treatment has the potential to be effective in treating the trauma survivor.
Originality/value
With a skill base in sensory integration and occupational analysis, occupational therapists have much to offer the field of trauma studies. This review begins to address the gap in the literature, recommending more rigorous controlled outcome research with larger sample sizes, person-centred studies focussing on the trauma survivor’s perspective and continuing professional development and mentorship for occupational therapists working with this population.
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Chanel Fischetti, Thalia Nguyen, Rame Bashir, Matthew Whited, Proma Mazumder, Soheil Saadat, John Moeller, Shadi Lahham and John C. Fox
The objective of this study was to determine if exposure to a short-term ultrasound basic biology and anatomy course can promote interest in health careers and other…
Abstract
Purpose
The objective of this study was to determine if exposure to a short-term ultrasound basic biology and anatomy course can promote interest in health careers and other science-related endeavors among DHH students.
Design/methodology/approach
This was a single-site, prospective observational study of DHH high school students at a Southern California high school. All participants took a pre-test survey prior to the course. Participants then took part in three teaching sessions which taught basic anatomy using point-of-care ultrasound (POCUS). Following instruction, a post-test survey was performed to determine if students had an increased interest in medicine, science and biology (p = 0.151).
Findings
28 students were enrolled in the study, with an equal distribution of boys and girls. Initially, subjects reported their interest in medicine at an average of 2.8 ± 1.10. The reported interest in science was 3.0 ± 1.13 and for biology was 3.0 ± 1.19. The change in participants' interest was not statistically significant for medicine (p = 0.791), science (p = 0.225) and biology.
Practical implications
While our data did not demonstrate a statistically significant difference in students' interest in STEM fields after the training course, there were several students who were interested in more hands-on shadow experience after the course. Regardless, this study demonstrates persistent barriers that exist for a person who is deaf or hard of hearing to engage in the STEM fields. Future studies are needed to determine the level of instructional activities that may impact the careers of these students.
Originality/value
Point of care ultrasound has been shown to be an effective teaching modality in medical education. However, to date, no studies have been done to assess the utility of ultrasound in teaching the Deaf and Hard of Hearing (DHH) population.
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Marziana Madah Marzuki, Wan Zurina Nik Abdul Majid, Hatinah Abu Bakar, Effiezal Aswadi Abdul Wahab and Zuraidah Mohd Sanusi
This paper investigates the relationship between risk management practices and potential fraudulent financial reporting in Malaysia by considering recent regulatory reforms of the…
Abstract
Purpose
This paper investigates the relationship between risk management practices and potential fraudulent financial reporting in Malaysia by considering recent regulatory reforms of the Malaysian government on risk management practices.
Design/methodology/approach
The sample of this study was based on 257 firm-year observations during the 2012–2017 period. This study employed panel-least square regressions with period fixed effects.
Findings
This study found a significant association between risk management activities in the disclosure and potential fraudulent financial reporting. Nevertheless, this study found there is insignificant effect of the risk-management committee in reducing potential of fraudulent financial reporting.
Originality/value
This study is a pioneer research that relates firms’ risk management practices with potential fraudulent financial reporting measured by F-score. Thus, this study provides an insight to regulators on the extent of risk-management practices in deterring potential fraudulent financial reporting which can be used as an input for greater enforcement of risk-management regulations.
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David Ebbevi, Ulrica Von Thiele Schwarz, Henna Hasson, Carl Johan Sundberg and Mandus Frykman
To review the literature and identify research gaps in the role and influence boards of directors of companies have in occupational health and safety (OHS).
Abstract
Purpose
To review the literature and identify research gaps in the role and influence boards of directors of companies have in occupational health and safety (OHS).
Design/methodology/approach
This was done in a scoping review built on a structured search in MEDLINE (PubMed), EMBASE, PsycINFO, Sociological Abstracts, CCInfoWeb, EconLit, Web of Science, CINAHL and gray literature. Citations and reference lists were tracked. Inclusion criteria were publication in English. Exclusion criteria were studies covering companies using subcontractors to arrange OHS, or with <250 employees.
Findings
Forty-nine studies were included. The majority contained empirical data (n = 28; 57%), some were entirely normative (n = 16; 33%), and a few contained normative claims far beyond empirical data (n = 5; 10%). Empirical studies gave no insight into the scope of impact of board activities on OHS, and no studies assess the causal mechanisms by which board activities influence OHS outcomes. Most studies focused on both health and safety (n = 20; 41%) or only safety (n = 15; 31%). Context might explain the focus on safety rather than health, but is not clearly elucidated by the studies. Several studies are describing leadership behavior, although not framed as such. A narrative summary is presented to facilitate future research.
Research limitations/implications
Future research should include: (1) which board activities influence OHS, (2) how board activities influence OHS, (3) the influence of context and (4) the leadership role of boards of directors.
Originality/value
This study identifies a total lack of research on the basic mechanics of the relationship between boards and OHS.
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Mariusz Soltanifar, Mathew Hughes, Gina O’Connor, Jeffrey G. Covin and Nadine Roijakkers
While extant literature has advanced our understanding of senior and middle managers in corporate entrepreneurship, studies have only recently attended to the role of…
Abstract
Purpose
While extant literature has advanced our understanding of senior and middle managers in corporate entrepreneurship, studies have only recently attended to the role of non-managerial employees (NMEs). These organizational members bring ideas, resources and energy to the pursuit of innovative opportunities, yet the determinants of their entrepreneurial behavior are poorly understood.
Design/methodology/approach
The authors performed a systematical literature review on the subject of NMEs in corporate entrepreneurship to identify gaps and recommend an agenda for future research.
Findings
The review revealed gaps regarding (1) the distance of NMEs from decisions on corporate strategic intent, (2) agentic choices made by NMEs to use their subject matter expertise for their employers' benefit, and the influences of (3) job characteristics and (4) organizational infrastructural support of entrepreneurial behavior.
Originality/value
The authors present a theoretical framework and directions for future research.
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Anna Wójcik-Karpacz, Sascha Kraus and Jarosław Karpacz
This article investigates (in)direct relationships between team-level entrepreneurial orientation and team performance, where team entrepreneurial orientation (EO) is measured as…
Abstract
Purpose
This article investigates (in)direct relationships between team-level entrepreneurial orientation and team performance, where team entrepreneurial orientation (EO) is measured as a team-level construct, not as concentration of team members' scores. In this article, the authors present and explore how EO-oriented behaviour within a team affect its performance, taking into account the team's trust in a manager and commitment to team and company goals.
Design/methodology/approach
This article focuses on a quantitative analysis of 55 teams operating within a large high-tech manufacturing enterprise, gathered through a traditional survey. The conceptual framework for this research was based on the theories of organisational citizenship, extra-role behaviour and social exchange. The authors explain how contextual factors establish a framework which enables team EO transformation towards higher performance of teams.
Findings
The results show that (team) performance benefits from EO-related behaviours. However, individual dimensions of EO are not universally beneficial and need to be combined with a mutual trust and/or commitment to team enterprise's goals to achieve high performance.
Originality/value
The findings provide important insight into which team factors may be targeted at the intervention or support of team members, including managers and immediate superiors who lack an active personality and are not willing to take risks at workplace. The authors adopted EO instruments, mutual trust and commitment from an individual scale to a team one, and also offer new opportunities to analyse such phenomena from a new level and evaluate them from the perspective of team managers.
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Bhawana Rathore, Rohit Gupta, Baidyanath Biswas, Abhishek Srivastava and Shubhi Gupta
Recently, disruptive technologies (DTs) have proposed several innovative applications in managing logistics and promise to transform the entire logistics sector drastically…
Abstract
Purpose
Recently, disruptive technologies (DTs) have proposed several innovative applications in managing logistics and promise to transform the entire logistics sector drastically. Often, this transformation is not successful due to the existence of adoption barriers to DTs. This study aims to identify the significant barriers that impede the successful adoption of DTs in the logistics sector and examine the interrelationships amongst them.
Design/methodology/approach
Initially, 12 critical barriers were identified through an extensive literature review on disruptive logistics management, and the barriers were screened to ten relevant barriers with the help of Fuzzy Delphi Method (FDM). Further, an Interpretive Structural Modelling (ISM) approach was built with the inputs from logistics experts working in the various departments of warehouses, inventory control, transportation, freight management and customer service management. ISM approach was then used to generate and examine the interrelationships amongst the critical barriers. Matrics d’Impacts Croises-Multiplication Applique a Classement (MICMAC) analysed the barriers based on the barriers' driving and dependence power.
Findings
Results from the ISM-based technique reveal that the lack of top management support (B6) was a critical barrier that can influence the adoption of DTs. Other significant barriers, such as legal and regulatory frameworks (B1), infrastructure (B3) and resistance to change (B2), were identified as the driving barriers, and industries need to pay more attention to them for the successful adoption of DTs in logistics. The MICMAC analysis shows that the legal and regulatory framework and lack of top management support have the highest driving powers. In contrast, lack of trust, reliability and privacy/security emerge as barriers with high dependence powers.
Research limitations/implications
The authors' study has several implications in the light of DT substitution. First, this study successfully analyses the seven DTs using Adner and Kapoor's framework (2016a, b) and the Theory of Disruptive Innovation (Christensen, 1997; Christensen et al., 2011) based on the two parameters as follows: emergence challenge of new technology and extension opportunity of old technology. Second, this study categorises these seven DTs into four quadrants from the framework. Third, this study proposes the recommended paths that DTs might want to follow to be adopted quickly.
Practical implications
The authors' study has several managerial implications in light of the adoption of DTs. First, the authors' study identified no autonomous barriers to adopting DTs. Second, other barriers belonging to any lower level of the ISM model can influence the dependent barriers. Third, the linkage barriers are unstable, and any preventive action involving linkage barriers would subsequently affect linkage barriers and other barriers. Fourth, the independent barriers have high influencing powers over other barriers.
Originality/value
The contributions of this study are four-fold. First, the study identifies the different DTs in the logistics sector. Second, the study applies the theory of disruptive innovations and the ecosystems framework to rationalise the choice of these seven DTs. Third, the study identifies and critically assesses the barriers to the successful adoption of these DTs through a strategic evaluation procedure with the help of a framework built with inputs from logistics experts. Fourth, the study recognises DTs adoption barriers in logistics management and provides a foundation for future research to eliminate those barriers.
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