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Article
Publication date: 12 December 2022

Salvatore Polizzi, Fabio Lupo and Sara Testella

Quality Assurance and Improvement Program (QAIP) is defined as “an ongoing and periodic assessment of the entire spectrum of audit and consulting work performed by the…

Abstract

Purpose

Quality Assurance and Improvement Program (QAIP) is defined as “an ongoing and periodic assessment of the entire spectrum of audit and consulting work performed by the internal audit (IA) activity”. QAIP is an important component of internal auditors’ commitment to improve internal audit (IA) quality. The pressure towards improvement is urgent for central banks, in light of the vulnerabilities of their IA functions identified by the International Monetary Fund. The authors analyse the professional standards and the literature on IA and QAIP, aiming to propose general considerations to enhance IA quality and to develop and maintain a QAIP, with reference to central banks, also shedding light on the synergies among IA, QAIP and total quality management (TQM).

Design/methodology/approach

This paper reviews the most relevant professional standards in light of the professional and academic literature regarding IA quality, QAIP and their relationship with TQM. The analysis of these sources represents an important step to identify general measures to improve IA quality and develop effective QAIP in central banks.

Findings

This analysis shows that it is important to understand the rationale behind the development of an IA function and its theoretical and practical foundation, especially for complex organisations such as central banks. In addition, the authors show that QAIP represents an important tool to exploit the synergies between TQM and IA. These synergies could result in higher levels of quality for the IA function and more effective implementation of TQM within the whole organisation. Lastly, the authors provide practical suggestions to support the implementation of an effective QAIP in central banks and to spread TQM philosophy within the organisation.

Originality/value

The authors contribute to the scant literature on IA quality and QAIP by focusing on central banks and shedding light on the relationship with TQM. Regardless of their importance, these topics have been largely neglected by the extant literature.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 12 December 2022

Kishore Ashok Manelkar, Radha Iyer, Kiran Gupta and Brinda Sampat

Owing to business uncertainty, it is prudent for organizations to rely on temporary employees to achieve numerical flexibility. This paper investigates the effect of…

Abstract

Purpose

Owing to business uncertainty, it is prudent for organizations to rely on temporary employees to achieve numerical flexibility. This paper investigates the effect of perceived investment in temporary employee development (PITED) on organizational performance (OP) through the mediation process of organizational identification (OI), work engagement (WE) and the moderation process of perceived human resource policies (PHRP). A conceptual framework was built on social exchange theory and job demands-resource theory.

Design/methodology/approach

Data was collected from skilled temporary employees deputed at client organizations in the information technology business process management (IT-BPM) industry. Analysis was done using the partial least squares-structural equation modelling (PLS-SEM) method using SmartPLS 3.0 software.

Findings

The study established a significant association between PITED, OI and OP, in which OI acts as a partial mediator. In contrast, the mediating relationship of WE between PITED and OP was insignificant. PHRP moderated the relationship between PITED and OP.

Practical implications

This research suggests to top management and human resource leaders that PITED makes temporary employees identify with client organizations, resulting in increased OP.

Originality/value

This research builds on theoretical assumptions to adopt a temporary employee perspective on organizational initiatives and performance in the IT-BPM industry, which is uncommon.

Details

Journal of Organizational Effectiveness: People and Performance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2051-6614

Keywords

Book part
Publication date: 30 March 2022

Tatyana Y. Druzhilovskaya, Emilia S. Druzhilovskaya, Tatyana V. Stozharova, Evgeniya V. Vilkova and Irina P. Denisova

The purpose of this article is to identify problems and opportunities for improving the formation of financial statements (FS) in accordance with International Standards…

Abstract

Purpose

The purpose of this article is to identify problems and opportunities for improving the formation of financial statements (FS) in accordance with International Standards, which is the most important instrument for international economic integration.

Design/Methodology/Approach

In carrying out the research, we used the FS of the modern organizations, prepared in accordance with International Standards (IASs and IFRSs), posted on the official websites of these organizations. At the same time, we researched the FS of both Russian and foreign organizations in order to draw conclusions about the problems of preparing FS in accordance with International Standards, which are typical for most modern organizations in different countries. When conducting research, we used methods such as comparison, analysis and synthesis.

Findings/Results

We identified the main problems that arise in practice when preparing FS in accordance with International Standards, which are typical for both Russian and foreign organizations. We also analysed the project of the IASB (the organization that develops these standards) to improve the requirements for the preparation of FS in accordance with International Standards. Based on the analysis carried out, we identified the main problems arising from the planned requirements of this project. As a result of the research carried out, we made proposals for solving the identified problems of the formation of FS in accordance with International Standards.

Conclusions/Recommendations/Value

Our proposals can be used to improve the regulations of International Standards for the formation of FS, and can also be applied in the practical work of modern organizations.

Details

Current Problems of the World Economy and International Trade
Type: Book
ISBN: 978-1-80262-090-0

Keywords

Book part
Publication date: 12 April 2012

Seleshi Sisaye and Jacob G. Birnberg

Sisaye and Birnberg (2010a, 2010b) have described the extent and scope of the innovations dimensions as the degree to which learning has affected the organizational…

Abstract

Sisaye and Birnberg (2010a, 2010b) have described the extent and scope of the innovations dimensions as the degree to which learning has affected the organizational structures and processes of the organization. Within this framework, extent has been defined as the degree to which the innovation affects the organization's management accounting administrative structures, systems, and behaviors of members or units within the organization. Extent is synonymous with the two types of learning identified by Argyris and Schon (1978) discussed earlier. Thus, the learning in the extent dimension varies from a technical change within an existing system (single loop) to the adoption of an entirely new administrative system (double loop). While this continuum extends from technical changes that affect a single process or task to administrative changes that affect organization-wide systems and structures, we will treat them as though they are dichotomous. As indicated earlier (Chapter 2), extent is associated with two types of learning: single loop (technical change within an existing system, i.e., gradual-incremental) and double loop (the adoption of an entirely new system, i.e., radical-transformational) (Argyris & Schon, 1978, 1996).

Details

An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Type: Book
ISBN: 978-1-78052-734-5

Book part
Publication date: 12 April 2012

Seleshi Sisaye and Jacob G. Birnberg

The resource-based view of an organization suggests that differences in resources among organizations affect the propensities for organizations to undertake strategic…

Abstract

The resource-based view of an organization suggests that differences in resources among organizations affect the propensities for organizations to undertake strategic planning initiatives in response to environmental changes. Organizational resources may be used less effectively when organizations engage in “exploitation” of knowledge that they already have acquired or when they try to use their resources to improve the products and/or services they already produce or provide rather than to undertake new or radically altered activities. Kraatz and Zajac (2001) suggest that organizations relatively well endowed with resources are less likely to engage in major strategic changes to adapt to environmental changes. This, may be because the abundance of (slack) organizational resources may permit them to survive environmental changes without undertaking any strategic changes. These organizations need to respond/innovate only when the environmental change is perceived to create a significant threat to the organization's survival and/or growth. Kraatz and Zajac (2001) noted that organizations having the most success in the past are the least likely to change their goals because of their commitment to the current strategies that maximize the utilization of existing resources, even in situations that involve environmental uncertainty (p. 636). Most of the time, resources-rich large organizations are more likely to survive external threats from environmental change. Nevertheless, this does not rule out the fact that successful strategic changes are initiated/undertaken by resources-endowed firms. When resource-endowed firms do undertake a strategic innovation, their superior resources can facilitate the innovation and increase the likelihood of its success. Thus when the resource endowed organizations do undertake the changes, they are likely to be adaptive to change and to benefit from strategic changes.

Details

An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Type: Book
ISBN: 978-1-78052-734-5

Article
Publication date: 11 March 2016

Minjeong Kang

Volunteers are often crucial components to many nonprofit organizations as their financial resources continue to decline. Volunteer activities in the nonprofit sector…

1988

Abstract

Purpose

Volunteers are often crucial components to many nonprofit organizations as their financial resources continue to decline. Volunteer activities in the nonprofit sector provide a broad range of services from administrative support (24%) such as fundraising and office work to providing social service and care (20%) such as preparing and delivering food, teaching or counseling. The purpose of this study was to examine the influences of important factors in creating volunteers’ engagement with nonprofit organizations.

Design/methodology/approach

The population of the proposed survey was volunteers of a faith-based nonprofit organization in the Northeast region of United States. The organization is a synod that oversees more than 1,000 Presbyterian churches over eight states in the Northeast region of the United States. The primary focus of its mission is prison ministry that aims to help imprisoned immigrants and their families with legal and other necessary supports. With help from the organization’s management, the researcher sent out an online survey to 1,973 eligible volunteers, with response rate of 29.90 percent (AAPOR RR1). This resulted in a total sample size of 590 volunteers who completed the survey.

Findings

This study found that, when the level of identification was higher, the influence of satisfaction on affective commitment became greater. Therefore, for this nonprofit organization that heavily relies on volunteer support, it is important to establish and maintain a mutually agreeable identification with its volunteers to foster volunteer engagement. Volunteer-organization identification seemed particularly crucial for volunteers to be empowered and to become actively involved with the case organization. Also, when individual volunteers identified themselves with the nonprofit organization, there was a greater influence of satisfaction with the organization on their engagement in their voluntary work.

Research limitations/implications

This study findings suggest that for a nonprofit organization that heavily relies on volunteer support, it is important to establish and maintain a mutually agreeable identification with its volunteers to foster volunteer engagement. Volunteer-organization identification seemed particularly crucial for volunteers to be empowered and to become actively involved with the case organization. Due to the exploratory nature of the study with the survey data from a single nonprofit organization, the application of the research findings beyond the scope of this study should be made cautiously. Especially, given various kinds of nonprofit organizations, the specific context of this study’s nonprofit organization (i.e., faith-based charity organization) would limit the general application of research findings.

Practical implications

This study also suggests a sound measure of volunteer engagement. For management of volunteer engagement, the suggested measurement system can be helpful for management of nonprofit organizations and further research in nonprofit public relations.

Originality/value

Extra-role behaviors and organizational citizenship behaviors have been identified as manifest characteristics of both employee and customer engagement and this link has yet to be explored in the nonprofit sector for volunteering and cause advocating behaviors. The current study adopts engagement as an important motivational variable to understand volunteer motivations and suggests satisfaction with nonprofit organization management and volunteer-organization identification as important antecedents to volunteer engagement.

Details

Journal of Communication Management, vol. 20 no. 2
Type: Research Article
ISSN: 1363-254X

Article
Publication date: 18 November 2022

Divya Mishra and Nidhi Maheshwari

With the advent of Internet technologies, shorter product life cycles and increasing competition, organisations have started looking for innovation sources outside the…

Abstract

Purpose

With the advent of Internet technologies, shorter product life cycles and increasing competition, organisations have started looking for innovation sources outside the organisational boundaries. The external community of crowds can be used as a valuable source of co-creation in a company's innovation process to generate value. Despite its growing popularity, organisations often face difficulty capturing value from crowdsourcing due to the lack of proper mechanisms behind crowdsourcing-based value co-creation between a crowd and an organisation and their impact on organisational learning and innovation performance. The present study seeks to understand the crowdsourcing-based co-creation mechanism that influences knowledge transfer effectiveness and the organisation's absorptive capacity, resulting in improved innovation performance.

Design/methodology/approach

The model was empirically tested using online survey data received from 300 managers of IT firms. Partial least squares structural equation modelling was used to test the model.

Findings

The empirical results reveal that crowdsourcing-based value co-creation causes structural, cognitive and relational linkages between a crowd and a firm, among which crowdsourcing-based cognitive linkage contributes more to organisational value capture. Further, an organisation's effective knowledge transfer and absorptive capacity play an important role in influencing the crowdsourcing-based-co-creation organisational learning-innovation performance framework.

Originality/value

This is the first and foremost study that has developed an integrated model using social capital dimensions to understand the entire mechanism behind crowdsourcing-based value co-creation between a crowd and an organisation and their impact on organisational learning and innovation performance. The study provides organisations with theoretical and practical implications of using crowdsourcing as a value co-creation tool and its effects on enhancing organisational learning and value capture.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 18 November 2022

Rehab Iftikhar and Khadija Mawra

This paper focuses on knowledge storage, knowledge accessibility and the associated challenges with these processes in an interorganizational project. For this purpose…

Abstract

Purpose

This paper focuses on knowledge storage, knowledge accessibility and the associated challenges with these processes in an interorganizational project. For this purpose, the context of the Orange Line (OL) metro train project in Pakistan is examined, where multiple organizations were involved.

Design/methodology/approach

This study adopts an exploratory single case study approach. The empirical data comprise semi-structured interviews and archival documents. Thematic analysis is used for analyzing the data.

Findings

The distinct findings include (1) the use of knowledge storage systems, such as manual storage systems, electronic storage systems and assigning a dedicated resource; (2) that knowledge accessibility occurs at different levels within the organization (including intradepartmental and interdepartmental levels) as well as at interorganizational levels and (3) the challenges, such as misuse of knowledge, time pressures, confidentiality of sensitive knowledge, government regulations and the reliance on human memory, which are associated with knowledge storage and knowledge accessibility. Based on the findings, an integrative framework of the interplay between knowledge storage, knowledge accessibility and challenges is proposed.

Originality/value

This paper contributes to the literature on resource-based theory by examining knowledge storage and accessibility in an interorganizational project.

Details

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

Keywords

Article
Publication date: 6 December 2022

Faisal Mahmood, Maria Saleem, Faisal Qadeer, Antonio Ariza-Montes and Heesup Han

Primarily, this research aims to examine how and when firm-level corporate social responsibility (CSR) translates into individual-level attitudes and behaviors of…

Abstract

Purpose

Primarily, this research aims to examine how and when firm-level corporate social responsibility (CSR) translates into individual-level attitudes and behaviors of employees under cross-level boundary conditions of firm-level family ownership (FO) and group-level ethical leadership.

Design/methodology/approach

Philosophically, the present research comes under the post-positivist paradigm, with a deductive approach. The multilevel, multisource and multimethod data for this research were collected by employing a time-lagged design through the survey strategy and from annual reports of 60 manufacturing firms in Pakistan. The multilevel path analysis was conducted using MPlus.

Findings

The authors found that organizational identification (OID) statistically and significantly mediates the impact of firms' CSR disclosure on employees' innovative job performance (EIJP). However, the partial mediation of OID between firm-level CSR perception and EIJP was noticed. Moreover, a firm-level contingency of FO and group-level ethical leadership further intensifies the impact of CSR disclosure and perception on EIJP through OID.

Research limitations/implications

Theoretically, this research widens the current understanding of employees' reactions to firms' CSR disclosure and perception by investigating the contingencies of firm-level FO and group-level ethical leadership. Practically, the managers can consider the underlying framework presented in this research in defining CSR as the antecedent of the OID and EIJP. For example, organizations must deliberately concentrate on not only their CSR initiatives and engagements but also immense attentiveness should be given to CSR disclosure because disclosing CSR will assist the top management in achieving the desired workplace attitudes and behaviors of employees. This research will also help business leaders to understand the integration of CSR and ethical leadership while making CSR-related strategic decisions.

Originality/value

Existing research on CSR still needs advancement due to competing explanations, inconsistencies in the findings, and a lack of multilevel studies. Although few studies on CSR have considered multilevel aspects by devising and testing multilevel mechanisms but largely remained deficient concerning cross-level boundary conditions. Furthermore, the authors also noticed that the academic literature predominantly analyses the impact of perceived CSR either at the individual level or the firm aggregated level on employee attitudes and behaviors. However, research on the effect of organizational CSR disclosure on the behaviors and attitudes of employees remains scarce.

Details

Cross Cultural & Strategic Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5794

Keywords

Open Access
Article
Publication date: 6 December 2022

Sandra Jacobs and Christine Liebrecht

Since public sector organizations provide services to citizens but struggle with poor perceptions of their functioning, it is valuable to examine how their online…

Abstract

Purpose

Since public sector organizations provide services to citizens but struggle with poor perceptions of their functioning, it is valuable to examine how their online responses to complaints on social media could impact their reputation. Yet, surprisingly little is known about effects of public organizations' webcare. Therefore, this study assesses the impact of the webcare's tone, response strategy and user's involvement on participants’ continuance intention and perceptions of reputation.

Design/methodology/approach

Two experimental studies (Study 1: N = 424; Study 2: N = 203) with an interval of one week were carried out to assess the effects of singular and repeated exposure to webcare by a Dutch public transport organization on the participants' continuance intention and perceived organizational reputation. Study 1 examined the effects of the webcare's tone (corporate vs conversational human voice (CHV)) and response strategy (accommodative vs defensive); Study 2 contained tone of voice and user's involvement (observer vs complainer). The effects of repeated exposure to the webcare's tone were also examined.

Findings

The results indicate that perceptions of CHV in webcare contribute to webcare as reputation management tool, since it leads to immediate higher reputation scores that also remain stable after repeated exposure. Furthermore, people's continuance intention increased after repeated exposure to webcare responses that were perceived as CHV, thus a natural and engaging communication style, indicating this is an effective strategy for customer care as well. No substantial impact was found for response strategy and user's involvement in the complaint handling.

Originality/value

The novelty of this study is that the authors assess the effects of the webcare's tone combined with response strategy and user's involvement in a public sector context with a sector-specific conceptualization of reputation and continuance intention measured after singular and repeated exposure to webcare.

Details

Journal of Communication Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-254X

Keywords

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