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Article
Publication date: 19 June 2023

Nathalie Brender, Marion Gauthier, Jean-Henry Morin and Arber Salihi

While the three lines model (TLM) provides an organizational structure to execute risk and control duties, research and practice show limitations in the model's implementation…

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Abstract

Purpose

While the three lines model (TLM) provides an organizational structure to execute risk and control duties, research and practice show limitations in the model's implementation. These limitations result in governance issues. Such issues, together with control weaknesses, could be addressed by leveraging properties of distribution, transparency, and immutability of blockchain technology. To this end, in this paper the authors propose a conceptual control framework based on blockchain technology to augment control practice.

Design/methodology/approach

The design of the resulting blockchain-based control framework (BBCF) and its prototype, based on the design science research methodology (DSRM), is presented and discussed in terms of the potential impact in the context of the identified problems within the TLM.

Findings

One potential outcome of BBCF could be to redefine the scope and boundaries of some of the activities in audit and control practices from a more static to a more dynamic and prospective role. In a larger context of improving governance practices, the BBCF could set the path for a more inclusive and participatory interaction between the different governance actors of an organization.

Research limitations/implications

However, this assumes that blockchain is more widely adopted despite its complexity and rigidity.

Practical implications

BBCF covering both a conceptual model design and a reference implementation provides an innovation in audit and control. BBCF could include all relevant stakeholders who have an interest in corporate governance and control activities, including the regulators.

Originality/value

The contribution intends to serve both as a starting point for discussing the evolution of audit and control practice based on blockchain technology, as well as an initial actionable prototype for experimentation and further development.

Details

Journal of Applied Accounting Research, vol. 25 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 17 October 2023

Nadia A. Abdelmegeed Abdelwahed, Mohammed A. Al Doghan, Ummi Naiemah Saraih and Bahadur Ali Soomro

Entrepreneurship is one of the pillars of economic development and helps to green the economy. This study investigates the factors that affect green entrepreneurship (GE) in…

Abstract

Purpose

Entrepreneurship is one of the pillars of economic development and helps to green the economy. This study investigates the factors that affect green entrepreneurship (GE) in small- and medium-sized enterprises (SMEs) in Saudi Arabia.

Design/methodology/approach

Using quantitative modes, this study's findings are based on 334 valid cases from Saudi Arabian SME employees.

Findings

Using path analysis, this study’s findings reveal that green entrepreneurial skills (GES), green opportunities (GOs), entrepreneurial motivation (EM), green incentives (GIs), availability of capital (AoC) and green entrepreneurial self-efficacy (GESE) have positive and significant effects on GE. Moreover, GESE mediates GE's relationships with GES, GOs, EM, GIs and AoC.

Practical implications

This study's findings support the development of green business practices in terms of green business planning, training and skills. The research provides opportunities for green businesses. Policymakers and SME authorities would benefit from this study's findings in producing green goods and services.

Originality/value

This study empirically confirms the role of various factors such as GESE and GE among Saudi Arabian SMEs.

Article
Publication date: 2 February 2024

Thomas P. Kenworthy

This research explores project manager (PM) behavior in their professional virtual communities (PVCs), using social identity theory as a theoretical foundation. The purpose is to…

Abstract

Purpose

This research explores project manager (PM) behavior in their professional virtual communities (PVCs), using social identity theory as a theoretical foundation. The purpose is to examine the extent to which PMs seek information on key topics in the Project Management Body of Knowledge Guide (PMBoK).

Design/methodology/approach

A text data analytics methodology that uses quantitative and qualitative analysis techniques is followed. The research method reveals relationships in language-based data gathered from six project management forums and blogs.

Findings

Information related to all the PMBoK topics is sought in the project management virtual communities. People management topics account for a dominant portion of interactions. The findings enhance social identification theorizing for the PM role. From a practical standpoint, the findings shed light on focal areas for greater emphasis in PM PVCs.

Originality/value

Our people management finding constructively replicates existing findings via a large, global sample and strengthens calls for increased focus on people management matters in project management. As a result, we call for increased scholarly attention to people management in project management. Finally, we encourage pursuit of several research questions to enhance knowledge of PM information-seeking behavior.

Details

International Journal of Managing Projects in Business, vol. 17 no. 1
Type: Research Article
ISSN: 1753-8378

Keywords

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