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Open Access
Article
Publication date: 15 February 2022

Tamara Volodina, Giuseppe Grossi and Veronika Vakulenko

The purpose of this paper is to explore how internal auditors’ (IAs) roles have changed because of the diffusion of neoliberal ideologies in the Ukrainian public sector.

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Abstract

Purpose

The purpose of this paper is to explore how internal auditors’ (IAs) roles have changed because of the diffusion of neoliberal ideologies in the Ukrainian public sector.

Design/methodology/approach

A qualitative methodological approach was applied. Data were collected from 29 semi-structured interviews with public sector auditors in Ukraine’s central government; secondary data analysis was also performed.

Findings

IAs’ role in Ukraine’s central government has changed significantly, with reforms attempting to move to performance auditing. Consequently, Ukrainian central government IAs appeared in the multi-expectation situation, due to the division of the role senders into two different areas. On one hand, IAs are expected to perform new roles set by the Ministry of Finance of Ukraine, while their traditional role as “watchdogs” is still expected by managers (heads of institutions). Diverging expectations resulted in the role conflict that impedes the change in IAs’ role and performance auditing introduction in the Ukrainian central government. Moreover, we identify factors that motivate IAs to prioritise managers’ expectations, while trying to cope with the existing role conflict in Ukraine’s central government.

Originality/value

This study makes a threefold contribution by enriching the understanding of auditors’ roles, role conflicts that public sector auditors may experience and factors that influence how auditors cope with such conflicts, through the lenses of role theory; exploring the change in roles with the emergence of performance auditing; and shedding light on public sector auditing in the less explored context of a post-Soviet country.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 30 May 2022

John Bruen, John P. Spillane, Jim Bradley and Tara Brooks

This study aims to uncover managerial representations of achieving competitive advantage in architectural practices operating within the United Kingdom (UK).

1287

Abstract

Purpose

This study aims to uncover managerial representations of achieving competitive advantage in architectural practices operating within the United Kingdom (UK).

Design/methodology/approach

A sequential qualitative methodology is applied, underpinned by nine managerial interviews in five architectural practices, which are analysed using computer-assisted qualitative data analysis software.

Findings

In all, 108 representations are identified, with highly rated concepts including reputation, client satisfaction, fees and staff resources discussed in detail. The need for architectural practices to develop a competitive advantage within their sector is increasingly apparent, particularly during times of market turbulence. A total of 20 themes identified are clustered into four main groups focused on People (including Calibre of Staff, Attract Graduates; Qualified Staff); Product (including Emphasis on design, Specialisation, Competitive Fees): Process (including Low Overheads, Office Efficiency) and Potential (Reputation, Ability to Undertake Large Projects, Repeat clients, Ability to expand, Parent Company, Market Understanding and New Offices).

Originality/value

Despite numerous studies conducted on this subject, there has been no research to date documenting managerial representation on achieving competitive advantage in the context of architectural practices in the UK. This paper closes this gap in knowledge by contributing to underlying research on competitive advantage, focusing on the managerial representations within UK architectural practices.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. 17 no. 2
Type: Research Article
ISSN: 2631-6862

Keywords

Open Access
Article
Publication date: 28 July 2021

Nadia Arshad and Adele Berndt

The purpose of this study is to understand the role of the migrant entrepreneur’s social capital and specifically their family social capital in the success of their crowdfunding…

1640

Abstract

Purpose

The purpose of this study is to understand the role of the migrant entrepreneur’s social capital and specifically their family social capital in the success of their crowdfunding ventures.

Design/methodology/approach

This paper develops an exploratory single case study of the Persu Bag started by a Chinese migrant entrepreneur in the USA, which was documented through in-depth interviews, email communication, social media interactions and secondary documents publicly available. This paper draws on crowdfunding and social capital literature to fulfil the purpose and adopt the perspective of the migrant entrepreneur in the study.

Findings

The study shows that the crowdfunding migrant entrepreneur’s family network contributes with their operand and operant resources from both the country of residence and country of origin. Besides having financial capacity, institutional knowledge and experience from both the host and home countries, the family network in both countries make the crowdfunding immigrant entrepreneur’s families more resourceful, providing additional benefits to the crowdfunding migrant entrepreneurs in the development of the campaign and crowdfunded venture.

Originality/value

This study broadens the understanding of the ways migrant entrepreneurs can rely on their family social capital for building financial capacity and starting a crowdfunded venture.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 17 no. 1
Type: Research Article
ISSN: 1750-6204

Keywords

Open Access
Article
Publication date: 12 June 2019

Bidit Lal Dey, Sharifah Alwi, Fred Yamoah, Stephanie Agyepongmaa Agyepong, Hatice Kizgin and Meera Sarma

While it is essential to further research the growing diversity in western metropolitan cities, little is currently known about how the members of various ethnic communities…

9423

Abstract

Purpose

While it is essential to further research the growing diversity in western metropolitan cities, little is currently known about how the members of various ethnic communities acculturate to multicultural societies. The purpose of this paper is to explore immigrants’ cosmopolitanism and acculturation strategies through an analysis of the food consumption behaviour of ethnic consumers in multicultural London.

Design/methodology/approach

The study was set within the socio-cultural context of London. A number of qualitative methods such as in-depth interviews, observation and photographs were used to assess consumers’ acculturation strategies in a multicultural environment and how that is influenced by consumer cosmopolitanism.

Findings

Ethnic consumers’ food consumption behaviour reflects their acculturation strategies, which can be classified into four groups: rebellion, rarefaction, resonance and refrainment. This classification demonstrates ethnic consumers’ multi-directional acculturation strategies, which are also determined by their level of cosmopolitanism.

Research limitations/implications

The taxonomy presented in this paper advances current acculturation scholarship by suggesting a multi-directional model for acculturation strategies as opposed to the existing uni-directional and bi-directional perspectives and explicates the role of consumer cosmopolitanism in consumer acculturation. The paper did not engage host communities and there is hence a need for future research on how and to what extent host communities are acculturated to the multicultural environment.

Practical implications

The findings have direct implications for the choice of standardisation vs adaptation as a marketing strategy within multicultural cities. Whilst the rebellion group are more likely to respond to standardisation, increasing adaptation of goods and service can ideally target members of the resistance and resonance groups and more fusion products should be exclusively earmarked for the resonance group.

Originality/value

The paper makes original contribution by introducing a multi-directional perspective to acculturation by delineating four-group taxonomy (rebellion, rarefaction, resonance and refrainment). This paper also presents a dynamic model that captures how consumer cosmopolitanism impinges upon the process and outcome of multi-directional acculturation strategies.

Details

International Marketing Review, vol. 36 no. 5
Type: Research Article
ISSN: 0265-1335

Keywords

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