Search results

New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector auditors and audit institutions have been largely unconnected, with the exception of the critical examination of performance audits. We investigate the question of how public sector auditors’ roles and activities have changed as a result of NPM and later reforms.

We examine and synthesise public sector audit research examining reforms since the year 2000. The research presented considers changes to external and internal public sector audits as well as the development of public sector audit institutions – known as supreme audit institutions (SAIs).

Considerable changes have occurred. Many were influenced by NPM, but others have evolved from the eco-system of accounting, auditing and public sector management. External auditors have responded to an increase in demand for accountability. Additional management and governance techniques have been introduced from the private sector, such as internal auditing and audit committees. NPM has also led to conflicting trends, particularly when governments introduced competition to public sector auditing by contracting out but then chose to centralise to improve accountability. There is also greater international influence now through bodies like the International Organisation of Supreme Audit Institutions (INTOSAI) and similar regional bodies.

NPM reforms and the eco-system have impacted public sector auditing. Sustainability reporting is emerging as an area requiring more auditing attention; auditors also need to continue to develop better ways to communicate with citizens. Further, research into auditing in non-Western nations and emerging technologies is also required, especially where it provides learnings around more valuable audit practices. Empirical evidence is required of the strengths and weaknesses of SAIs’ structural variety.

This article analyzes the determinants of credit constraints and their effects on the productivity of micro-firms in Colombia.

An Endogenous Switching Regression Model (ESRM) is estimated to analyze credit constraint impact on economic performance.

The results show that owner characteristics such as age and gender decrease the likelihood of being constrained. Firms' characteristics, such as legal status, the formality of the employees, commercial property and savings, are important for reducing credit constraints.

This article discusses how formal credit restrictions harm the economic performance of Colombia's micro-firms. The results show that the productivity of the micro firms in Colombia could increase, on average, by U$ 825 USD when all types of restrictions are eliminated.

The purpose of this study is to frame the dimensions of the external institutional environment, namely, cultural-cognitive, normative and regulative dimensions as the main actors in the organisational field. More precisely, Libyan commercial banks have been identified as empirical evidence, to identify constraints of the institutional environment governing the behaviour and decision-making of commercial banks, when adopting Islamic financial transactions.

A questionnaire has been designed for 14 Libyan commercial banks which is distributed to the Board of Directors, managers, directors of departments, and personnel. The exploratory factor analysis (EFA) and the measurement model by using the first-order and second-order confirmatory factor analysis (CFA) have been applied as essential steps to embody the conceptual framework and test the research hypotheses.

The results of the EFA indicated sufficient correlation among the dimensions of the external environment. The CFA supported this study’s hypotheses. The modelling showed that the cultural-cognitive, normative and regulative dimensions are institutional constraints impeding Libyan commercial banks’ adoption of Islamic financial transactions. Interestingly, the findings of the CFA align with the EFA findings in supporting the conceptual framework of the research. They portrayed that the cultural-cognitive dimension has been identified by explicit and implicit cognition.

This study systematically embodies the dimensions of the external institutional environment, namely, cultural-cognitive, normative and regulative dimensions, as the main factors in the organisational field to be conceptually rich lenses to investigate social considerations to reinforce institutional thought broadly. The results of this study were consistent with extant Islamic financial literature, reflecting symmetry and similarity across commercial banks, particularly at the first stage of adopting Islamic financial transactions.

This research paper aims to examine two hybrid models of logistics service quality (LSQ) and its influence on satisfaction, loyalty and future purchase intention in a business-to-consumer (B2C) e-commerce context. This study extends the literature for LSQ by incorporating the second-order assurance quality construct, which comprises personnel contact quality, order discrepancy handling and order returns, into one of the hybrid models.

A survey-based approach is used to collect data. Participant responses to questions concerning multiple LSQ dimensions and behavioral perceptions from their most recent online shopping experience are measured using structural equation modeling.

Findings highlight the importance of including a second-order construct assurance quality as a more explanatory model. Results illustrate that online ordering procedures and assurance quality impact customer satisfaction more than other prominent LSQ dimensions. Furthermore, the findings revealed a customer loyalty is a partial mediator between customer satisfaction and future purchase intention. This underscores the significance of improved logistics services as a competitive edge for e-commerce retailers.

Implications are limited to the e-commerce B2C domain.

The findings of this study underscore critical LSQ dimensions that garner greater satisfaction and retention in the online shopping experience. The results indicate that the effective and efficient handling of the initial order and any order problem significantly influences customer satisfaction and reaps the long-term benefits of customer retention.

The authors present and empirically test a hybrid model of LSQ in a B2C e-commerce domain that captures many of the important elements of the customer experience as espoused in the literature.

This research aims (i) to assess the level of customer satisfaction and loyalty to self-service technologies and Auchan Retail Portugal, (ii) to identify the determinants of customer satisfaction and loyalty to these technologies and also, (iii) to identify their influence on customer loyalty to this modern distribution retailer operating in Portugal.

A conceptual model was defined to meet the research objectives and to carry out the quantitative analysis applied to the random sample (n = 483) of customers. The data used where gathered via an online questionnaire survey, which covered all dimensions of the conceptual model, applied in 2021 in Portugal. To validate the hypotheses, Cronbach’s alpha and multiple linear regression models were used.

The results reveal that customer satisfaction with self-service technologies has a direct and positive effect on customer loyalty to Auchan Retail Portugal. Furthermore, results reveal that the technology utility factors significantly influence the customer technology experience which has an impact on perceived service quality and perceived risk. The findings of this research provide data on how to improve customer adoption and satisfaction with self-service technology and highlight that these technologies should be part of firm’s competitive strategy.

This study presents itself as a novelty for science, while granting important contributions to the retailer. It presents an innovative conceptual model that delivers to Auchan the basis for it to move toward smart retail technologies, aiming at the market trend of personalization. For future research, this study can be used as an instrument to evaluate the customer experience with self-service technology and to examine the determinants and effects of self-service technology separately.

To extend research into sport consumer behaviors related to online sports betting, this study is designed to identify and examine the relationship between online sports betting motivations and online sports betting intentions. By applying a push-pull framework from online sport consumption and gambling studies, nine motivations to engage in online sports betting were identified. These motivations were hypothesized to motivate online sports betting intentions.

A quota sampling technique based on the sports bettor demographics available in the American Gaming Association (AGA, 2019) and the Pew Research Center (2022) obtained a total of 550 completed surveys that met the inclusion and exclusion criteria. For data analyses, confirmatory factor analysis (CFA) and structural equation modeling (SEM) were used to examine the measurement model and the hypothesized model, respectively.

The results revealed that four motivations (i.e. monetary gain, excitement, convenience and negative technology-readiness) were related to online sports betting intention, while five motivations (i.e. sport fandom, positive technology-readiness, impulsivity, socialization and promotion) were not.

The results provide foundational theoretical knowledge of what motivates sports fans to participate in online sports betting. Furthermore, the findings assist practitioners in their allocation of resources by enhancing their understanding of online sports betting motivations.

This article approaches the possibilities of photo elicitation as a technique for social research in the landscape of technology-mediated instantaneous interpersonal communication.

This case study, which involved persons with prison experience in the process of returning to the community, demonstrates how participant-generated photographs made with mobile handheld electronic devices and the meanings participants have attached to them allowed the research to take a co-creative turn.

The data analyzed show the potential of photo elicitation to build a link between researcher and researched that empowers the latter with agency in designing the results and also throughout the research process as a whole, thus allowing the former to reach a deeper level of understanding of the research participants' social reality.

The research conducted showcases the possibilities of this technique to approach the field of emotions from the ethnography and how they can build knowledge – especially in the work with vulnerable populations in vulnerable contexts – and generate new categories of analysis.

This study aims to address the reliability and construct validity of the Individual Work Performance Questionnaire (IWPQ) in a Vietnamese context. Using the IWPQ as a measurement tool, this research also examined whether demographic features (such as gender, education level, work experience and position in a company) influenced employees’ work performance.

The Vietnamese IWPQ was validated via a two-step process of factor analysis, including an exploratory factor analysis (EFA) and confirmatory factor analysis (CFA). The data collected were randomly divided into two subsamples to independently serve the EFA (n = 341) and CFA (n = 342). ANOVAs and t-tests were also used to examine the differences in individual work performance (IWP) among different demographic categories.

The results of the current study confirmed the applicability of the three-dimensional IWPQ in a Vietnamese context. In addition, they also indicated several demographic features that impacted employees’ patterns of responses to IWPQ dimensions.

This study focused on the construct validity of the IWPQ, without taking the content, face or criterion validity into consideration. Thus, future research should be conducted to yield a more comprehensive validation of the instrument, to measure the relationship between human resource development (HRD) practices and employee performance and to examine the relationship between strategic HRD and IWP and firm outcomes. In addition, the validated Vietnamese version of the IWPQ may inspire comparative studies on individual performance within and between units in an organization and among organizations and industries.

HRD practitioners can now use the validated IWPQ in the Vietnamese language to assess fluctuations in and analyze current staff performance, thereby facilitating human resource management and development. This study also offers recommendations for business leaders and HRD practitioners striving to implement strategic HRD aimed at reducing disparities in gender and between educational qualifications and job assignments at workplace, with the overarching goals of enhancing staff performance. These recommendations prove instrumental in improving staff performance, strengthening organizational efficiency and ultimately tackling the issue of low productivity in Vietnam and neighboring countries.

This study findings underscore the significance of embracing strategic HRD while taking into account individual, organizational and contextual factors that influence IWP. This approach serves to bridge current gaps related to IWP, including Vietnam’s comparatively lower productivity compared to neighboring nations, educational qualifications and role allocations within the workplace, as well as the prevailing work standards and strategic objectives.

To the best of the authors’ knowledge, this rigorously validated Vietnamese version of the IWPQ is the first of its kind in Vietnam, making a significant contribution to inclusivity initiatives and offering substantial evidence to affirm the IWPQ’s relevance across diverse contexts.

The architectural profession faces an increasingly complex ethical landscape. In recent decades, the ethical foundations for architecture – formally defined in professional codes of conduct and reflected in regulatory frameworks – have expanded to incorporate imperatives derived from environmental and social responsibilities. The present research examines how these expanding ethical expectations are reflected in, and supported by, recent research about architectural ethics.

Analysis is based on a systematic review of recent research (2002–2023) focussing on ethical values and associated behaviours in the architectural profession. The review identifies 37 research articles (from a starting set of 2,483 articles), which are analysed empirically and then qualitatively to draw out views around three types of ethical behaviour. The paper then discusses how these findings align thematically with the evolving ethical needs of architectural practitioners (as defined in the professional codes of ethics and conduct of the RIBA in the UK, AIA in Australia and the AIA in the USA).

While business ethics remains the focus of past research, there has been a rise in research about ethics and social and environmental factors. The content of professional codes reflects this shift, setting the conditions for architects to aspire to increased expectations of environmental and social responsibility.

This article undertakes the first systematic review of recent research about architectural ethics and its alignment with the content of contemporary professional codes. Organised thematically, recent research about ethical values and associated behaviours can offer guidance for the evolving ethical needs of architects.

Because the success of m-payment services depends on the enablers and barriers that affect user satisfaction, the present research explores the effects of perceived value and sacrifices on users' satisfaction with m-payment services. The predicted relationships among perceived value, perceived sacrifices, users' satisfaction, continuance intention, word-of-mouth (WOM), shopping effectiveness, quality of life (QOL) and stickiness were established based on the mobile technology acceptance model (MTAM) and the value-based adoption model (VAM).

A representative data sample of 430 Egyptian banking clients was analyzed to test the hypotheses using partial least squares-structural equation modeling (PLS-SEM).

The findings revealed that all perceived value constructs significantly positively affect users' satisfaction. Moreover, all perceived sacrifice constructs significantly negatively affect users' satisfaction. Users' satisfaction, in turn, has a significant positive effect on continuance intention, WOM, shopping effectiveness, QOL and stickiness with m-payment services.

This is the first study to examine several levels of m-payment outcomes, including m-payment, consumer and bank outcomes, based on the integration of MTAM and VAM models.