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Open Access
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…

1443

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

Open Access
Article
Publication date: 3 December 2021

Alessandro Lo Presti, Amelia Manuti, Assunta De Rosa and Angelo Elia

The current study makes two main contributions: one theoretical and one methodological. First, it investigated the theoretical prepositions of career sustainability perspective…

4223

Abstract

Purpose

The current study makes two main contributions: one theoretical and one methodological. First, it investigated the theoretical prepositions of career sustainability perspective, which appears particularly suitable for examining project managers' careers' dynamics and patterns, featured by explicit and recursive interactions between individual, temporal and contextual factors. Second, the study aimed to adopt a qualitative approach to this topic as to allow a deeper understanding of individual narratives about careers, highlighting underexplored issues and peculiarities that future research could further examine through quantitative methodologies.

Design/methodology/approach

Project managers' careers are still an under-researched topic, especially through qualitative methods. The study applied career sustainability theory to the realm of project management, moreover, adopting a socio-constructivist perspective. Participants were 50 Italian project managers who were involved through a narrative in-depth interview that focused on career and career success. Their answers were analyzed through thematic analysis of contents and diatextual analysis.

Findings

Results showed that project managers' career could be a prototypical example of sustainable career, basically described in terms of four basic constitutive dimensions as follows: time frame, social space, agency and meaning. Implications for both future theoretical expansion of career sustainability theory and project managers' career management interventions were also discussed.

Originality/value

The originality of the paper could be found in the effort to adopt a socio-constructivist perspective to investigate the topic of career sustainability taking the exemplary case of project managers' career.

Details

International Journal of Managing Projects in Business, vol. 15 no. 8
Type: Research Article
ISSN: 1753-8378

Keywords

Open Access
Article
Publication date: 11 September 2018

Claudia Felix, Sebastian Aparicio and David Urbano

The purpose of this paper is to examine the influence of cultural leadership factors (charismatic/value-based, team oriented, participative, humane, autonomous and…

19344

Abstract

Purpose

The purpose of this paper is to examine the influence of cultural leadership factors (charismatic/value-based, team oriented, participative, humane, autonomous and self-protective) on the rates of opportunity and necessity entrepreneurship.

Design/methodology/approach

The study integrates insights from institutional and cultural leadership theories to provide a fresh perspective to advance comparative entrepreneurship research. To test the hypotheses, the authors conduct a multiple regression analysis with observations from 34 countries, using data (from the year 2013) from the Global Entrepreneurship Monitor for the dependent variable and from Global Leadership and Organizational Behavior Effectiveness to create leadership factors as independent variables.

Findings

The results show that all the types of leadership considered in the study have a relevant effect on entrepreneurial activity. However, charismatic leadership has a greater effect on entrepreneurial activity, particularly on opportunity entrepreneurship. The research also shows that autonomous leadership has a negative impact on entrepreneurial activity, although, when it is moderated by the humane dimension, this relationship changes.

Practical implications

Since the alternative dimensions facilitate or inhibit the generation of new firm creation, it is critical for researchers, teachers and leaders to learn about and to foster such leadership types.

Originality/value

This research covers a gap in the cross-cultural evidence presented in the literature and suggests the integration of the concepts leadership and entrepreneurship.

Details

Journal of Small Business and Enterprise Development, vol. 26 no. 3
Type: Research Article
ISSN: 1462-6004

Keywords

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