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1 – 10 of 60Hany Elbardan, Donald Nordberg and Vikash Kumar Sinha
This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.
Abstract
Purpose
This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.
Design/methodology/approach
The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).
Findings
Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.
Originality/value
The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.
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Cemil Kuzey, Amal Hamrouni, Ali Uyar and Abdullah S. Karaman
This study aims to investigate whether social reputation via corporate social responsibility (CSR) awarding facilitates access to debt and decreases the cost of debt and whether…
Abstract
Purpose
This study aims to investigate whether social reputation via corporate social responsibility (CSR) awarding facilitates access to debt and decreases the cost of debt and whether governance mechanisms moderate this relationship.
Design/methodology/approach
The sample covers the period between 2002 and 2021, during which CSR award data were available in the Thomson Reuters Eikon/Refinitiv database. The empirical models are based on country, industry and year fixed-effects regression.
Findings
While the main findings produced an insignificant result for access to debt, they indicated strong evidence for the positive relationship between CSR awarding and the cost of debt. Moreover, the moderating effect highlights that while the sustainability committee helps CSR-awarded companies access debt more easily, independent directors help firms decrease the cost of debt via CSR awarding. Furthermore, the results differ between the US and the non-US samples, earlier and recent periods, high- and low-leverage firms and large and small firms.
Originality/value
For the first time, to the best of the authors’ knowledge, the authors assess whether social reputation via CSR awarding facilitates access to debt and decreases the cost of debt in an international and cross-industry sample. Little is known about the effect of social reputation on loan contracting, although social reputation conveys broader information that goes beyond the firm’s internal (performance) and external (reporting) CSR practices. The authors also draw attention to the differing roles of distinct governance mechanisms in leveraging social reputation for loan contracting.
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The purpose of this study is to explore decision-making of elementary teachers (n = 5) specific to US/American history content and curricular resources. More specifically for this…
Abstract
Purpose
The purpose of this study is to explore decision-making of elementary teachers (n = 5) specific to US/American history content and curricular resources. More specifically for this study, the author asks the following broad research question: When presented with a collection of social studies instructional resources, how do elementary teachers describe the choices they do make/may make?
Design/methodology/approach
In this comparative case study, fifth-grade teachers were interviewed using verbal protocol methodology, they discussed their curriculum, teaching and instructional decisions as each was presented with history/social studies resources associated with newly adopted state standards.
Findings
Findings indicate these elementary teachers have professional freedom to make instructional decisions in the ways they interpreted the standards, design instruction and select materials for social studies.
Originality/value
This study contributes to and extends the research in elementary social studies. Teachers' voices and decisions are presented as intellectual and pedagogical actions associated with teaching elementary school social studies.
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Racial stigma and racial criminalization have been centralizing pillars of the construction of Blackness in the United States. Taking such systemic injustice and racism as a…
Abstract
Racial stigma and racial criminalization have been centralizing pillars of the construction of Blackness in the United States. Taking such systemic injustice and racism as a given, then question then becomes how these macro-level arrangements are reflected in micro-level processes. This work uses radical interactionism and stigma theory to explore the potential implications for racialized identity construction and the development of “criminalized subjectivity” among Black undergraduate students at a predominately white university in the Midwest. I use semistructured interviews to explore the implications of racial stigma and criminalization on micro-level identity construction and how understandings of these issues can change across space and over the course of one's life. Findings demonstrate that Black university students are keenly aware of this particular stigma and its consequences in increasingly complex ways from the time they are school-aged children. They were aware of this stigma as a social fact but did not internalize it as a true reflection of themselves; said internalization was thwarted through strong self-concept and racial socialization. This increasingly complex awareness is also informed by an intersectional lens for some interviewees. I argue not only that the concept of stigma must be explicitly placed within these larger systems but also that understanding and identity-building are both rooted in ever-evolving processes of interaction and meaning-making. This research contributes to scholarship that applies a critical lens to Goffmanian stigma rooted in Black sociology and criminology and from the perspectives of the stigmatized themselves.
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Yu-Shan Hsu, Yu-Ping Chen, Flora F.T. Chiang and Margaret A. Shaffer
Integrating anxiety and uncertainty management (AUM) theory and theory of organizing, this study aims to contribute to the knowledge management literature by examining the…
Abstract
Purpose
Integrating anxiety and uncertainty management (AUM) theory and theory of organizing, this study aims to contribute to the knowledge management literature by examining the interdependent and bidirectional nature of knowledge transfer between expatriates and host country nationals (HCNs). Specifically, the authors investigate how receivers’ cognitive response to senders’ behaviors during their interactions becomes an important conduit between senders’ behaviors and the successful transfer of knowledge.
Design/methodology/approach
The authors used the actor partner interdependence model to analyze data from 107 expatriate-HCN dyads. The authors collected the responses of these expatriate-HCN dyads in Shanghai, Taipei, Hong Kong, Vietnam, South Korea, Malaysia, Thailand, Indonesia and India.
Findings
Receivers’ interaction anxiety and uncertainty, as a response to senders’ relationship building behaviors, mediate the relationship between senders’ relationship building behaviors and successful knowledge transfer. When senders are expatriates, senders’ communication patience and relationship building behaviors interact to reduce the direct and indirect effects of both receivers’ interaction anxiety and uncertainty. However, when senders are HCNs, the moderation and moderated mediation models are not supported.
Originality/value
The study contributes to the knowledge management literature by investigating knowledge transfer between expatriates and HCNs using an interpersonal cross-cultural communication lens. The authors make refinements to AUM theory by going beyond the sender role to highlighting the interdependence between senders and receivers in the management of anxiety and uncertainty which, in turn, influences the effectiveness of cross-cultural communication. The study is also unique in that the authors underscore an important yet understudied construct, communication patience, in the successful transfer of knowledge.
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This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.
Abstract
Purpose
This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.
Design/methodology/approach
A critical discourse analysis (CDA) of the corporate governance reports of Swedish large stock market listed non-financial companies, for three consecutive years, is undertaken, using a theoretical lens of organisational embeddedness and operational coupling to understand independence as a situated practice.
Findings
The study develops four archetypes of internal auditor independence – autarchic, instrumental, symbiotic and subservient – and discusses each archetype's implications for independence, related to tripartite relations with management and the audit committee, regarding who has the mandate to direct work and how the work is done. It finds that internal auditors always have a capacity to be independent. Although they are not independent in relation to agents in the subservient archetype, they are independent of those down the organisational chain of command, suggesting independence is both situational and relational.
Research limitations/implications
The analysis contributes a novel approach to the literature and develops a conception of independence using the dimensions of embeddedness and coupling. The archetypes offer an analytical framework for future studies on independence.
Practical implications
Internal auditors may understand their practice differently through the archetypes that result from this study.
Social implications
Internal auditors' power relations within corporate governance further an understanding of the pressures on internal auditors and their role.
Originality/value
This study contributes new knowledge on the situatedness of independence by showing how internal auditors are embedded and coupled helps build their independence.
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This study, rooted in affordance-actualization theory and communication theory, aims to critically examine how ChatGPT influences users’ transition from new adopters to loyal…
Abstract
Purpose
This study, rooted in affordance-actualization theory and communication theory, aims to critically examine how ChatGPT influences users’ transition from new adopters to loyal advocates within the context of travel decision-making. It incorporates constructs including communication quality, personalization, anthropomorphism, cognitive and emotional trust (ET), loyalty and intention to adopt into a comprehensive model.
Design/methodology/approach
This study used quantitative methods to analyze data from 477 respondents, collected online through a self-administered questionnaire by Embrain, a leading market research company in South Korea. Lavaan package within R studio was used for evaluating the measurement model through confirmatory factor analysis and using structural equation modeling to examine the proposed hypotheses.
Findings
The findings reveal a pivotal need for enhancing ChatGPT’s communication quality, particularly in terms of accuracy, currency and understandability. Personalization emerges as a key driver for cognitive trust, while anthropomorphism significantly impacts ET. Interestingly, the study unveils that in the context of travel recommendations, users’ trust in ChatGPT predominantly operates at the cognitive level, significantly impacting loyalty and subsequent adoption intentions.
Practical implications
The findings of this research provide valuable insights for improving Generative AI (GenAI) technology and management practices in travel recommendations.
Originality/value
As one of the few empirical research papers in the burgeoning field of GenAI, this study proposes a highly explanatory model for the process from affordance to actualization in the context of using ChatGPT for travel recommendations.
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Thalia Anthony, Juanita Sherwood, Harry Blagg and Kieran Tranter
Mohammad Azharuddin's arrival in professional cricket served, to quote Karl Marx, as a reform of consciousness that awakened the sport ‘from its dream about itself’. His expertise…
Abstract
Mohammad Azharuddin's arrival in professional cricket served, to quote Karl Marx, as a reform of consciousness that awakened the sport ‘from its dream about itself’. His expertise with the bat invoked the wide expanse of human sensorium, provoking reactions of shock and admiration among observers. In this chapter, I examine Azharuddin's life in cricket and public through a dialectical probing of the relationship between shock and aesthetics. Azhar and cricket appear as a productive terrain to carry out the analysis, as it pushes the possibility of what or who can be considered as a valid subject for theoretical scrutiny. Taking cues from Walter Benjamin and CLR James, I theorise the shock effects created by a cricketer most unusual. From his wristy wizardry with the bat to his appointment as captain of the Indian men's cricket team during the rise of Hindu nationalism in the country, Azharuddin's presence and popularity extended beyond the boundaries that are often imposed on a sportsperson. Through his involvement in the match-fixing scandal that was exposed at the turn of the 21st century, Azhar (the name by which he was popularly known) challenged the mores of a game that had emphasised Victorian notions of purity on and off the field. For the purposes of this chapter, I discuss how Azhar constructed a bodily discourse that pushes us to reassess our very notions of art and aesthetics.
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Shalini Srivastava, Muskan Khan, Arpana Kumari and Ajay Kumar Jain
Taking the support of social capital theory and conservation of resource theory, the present study explores the mediating role of rumination and moderating role of mindfulness in…
Abstract
Purpose
Taking the support of social capital theory and conservation of resource theory, the present study explores the mediating role of rumination and moderating role of mindfulness in the relationship of workplace ostracism (WO) and workplace withdrawal (WW).
Design/methodology/approach
The data were collected in two waves from 467 employees working in hotels located in Delhi NCR region of India. The hypothesised relationships were investigated by macro-PROCESS (Hayes, 2013).
Findings
The results found a mediating impact of rumination on WO and WW relationship. It further supported the moderating effect of mindfulness in weakening the association between WO and WW via rumination.
Practical implications
This study identified mindfulness as an essential mechanism by which WO may be regulated to control employee's tendency to ruminate. Rumination may initially be prevented in organisations by regulating the primary effect of WO on employees' decisions for WW.
Originality/value
By linking the research model with the social capital theory, the study has contributed to the existing body of knowledge. The study is the first of its kind in India to examine the impact of hypothesised associations on the hotel industry. The findings of the study would help the industry in understanding the role of mindfulness in reducing aberrant behaviours at workplace.
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