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1 – 10 of 27Martha Harunavamwe and Herbert Kanengoni
The study assessed the impact of technostress creators, work–family conflict and perceived organisational support (POS) on work engagement for employees operating within the…
Abstract
Purpose
The study assessed the impact of technostress creators, work–family conflict and perceived organisational support (POS) on work engagement for employees operating within the virtual and hybrid work settings. The idea is to redefine the antecedents of work engagement in work settings that are characterised by excessive technology and work–family conflict.
Design/methodology/approach
Data gathered from 302 academics and support staff employees at a selected university in South Africa were utilised to assess the abovementioned relationships via variance-based structural equation modelling.
Findings
The combined effect of technostress, work–family conflict and POS on work engagement indicates that work–family conflict is a critical component in the relationship between technostress and work engagement. Although POS is seen as a job resource that lessens stress, the study found that the influence of work–family conflict is stronger than that of POS; hence, a negative influence is reported on work engagement. Despite the presence of support, overwhelming technostress creators and work–family conflict issues increase demands and influence work engagement negatively.
Research limitations/implications
The results noted that, in hybrid and virtual work settings, managers can drive employee engagement by focussing on designing more favourable work–life balance (WLB) policies, providing adequate information communication technology (ICT) support, fostering aspects of positive technology and defining the boundaries between work life and family time.
Practical implications
The managers need to realise the detrimental effects of both technostress and work–family conflict on work engagement in virtual and hybrid work settings. Expanding the personal and job resources of individuals in hybrid and virtual settings is critical to enable them to meet the additional work demands and to manage the strain imposed by technostress. Instituting relevant organisation support has proved to be inadequate to address the challenges relating to technostress and work–family conflict. Therefore, introducing WLB policies that assist employees to set clear boundaries between work and family time to avoid burn out and spillover is critical. This is especially important when dealing with technostress creators in the remote work setting. Additionally, providing adequate ICT support as well as training related to use of different devices and software should be part of the organisational culture.
Social implications
A manageable and reasonable workload should be maintained bearing in mind the complexity and ambiguity associated with the hybrid work setting. Managers should make allowances for employees to adjust managers' schedules to accommodate personal obligations, as well as adjust employees' workloads to accommodate family responsibilities. As for the coping strategy of technostress and work–family conflict, considering the positive effects of the supportive work environment is important.
Originality/value
This study provides a model on the interaction of the redefined antecedents (technostress and work–family conflict) of work engagement in high-tech environments such as virtual and hybrid work settings.
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Chanapa Jindain and Bhumiphat Gilitwala
The purpose of this study was to investigate the factors impacting the intermediating variable of employee engagement toward employee performance in a hybrid working organization…
Abstract
Purpose
The purpose of this study was to investigate the factors impacting the intermediating variable of employee engagement toward employee performance in a hybrid working organization in Bangkok, Thailand.
Design/methodology/approach
This study uses secondary data analysis and an archival study; the primary data were gathered from 370 employees who are working in a hybrid model environment in a private agricultural machinery company. To construct a new conceptual framework, this study adopted four frameworks from the previous research.
Findings
Perceived organizational support and trust and respect in the organization are found to have a significant positive impact on employee engagement. Moreover, there is a significant positive impact of the employee engagement on employee performance in a hybrid working model.
Research limitations/implications
For hybrid work environments, the research focused mainly on the emotional themes of perceived support, trust and respect in the organization. Therefore, there would be many factors that could possibly affect those dependence variables in any environment, which will have to be investigated more in future research. Either in the organization or in the company, many departments and business units operates for the company, but the researcher specifies only the business units or departments that now use the hybrid working model.
Practical implications
This study focuses on a case study of an agricultural machinery company, which likely produces different results than other industries, other industries may produce different results.
Social implications
Hybrid working models can blur the boundaries between work and personal life, potentially leading to increased stress and burnout. Organizations should prioritize work-life balance and employee well-being by promoting flexible schedules, encouraging breaks and time off, and providing resources for mental health support.
Originality/value
The organization which is operating among a hybrid working model, the increasing of perceived organizational support and trust and respect level, has positively increase the employee engagement toward enhancing the employee performance.
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While teleworking has become widespread during COVID-19, there is still little understanding of teleworking preferences. This study aims to explore how teleworking during the…
Abstract
Purpose
While teleworking has become widespread during COVID-19, there is still little understanding of teleworking preferences. This study aims to explore how teleworking during the pandemic influences employees’ preference for teleworking in the future.
Design/methodology/approach
This study used secondary survey data collected by the centro de investigaciones sociológicas (CIS) in Spain, from a sample of 430 individuals. The study used regression analysis to test how effort expectancy and perceived usefulness impact preference for teleworking through satisfaction with teleworking.
Findings
Results showed the importance of satisfaction with teleworking in explaining preference for teleworking. Moreover, satisfaction with teleworking was influenced by both effort expectancy and perceived usefulness. Specifically, individuals who perceived teleworking as useful and were more satisfied were also more likely to prefer teleworking after the pandemic, whereas individuals were less likely to prefer teleworking if it required more effort.
Originality/value
This study makes a significant contribution to the current literature by providing a new perspective on the topic of teleworking. This study focuses on exploring teleworking preferences during the pandemic from a post-adoption approach.
Propósito
El teletrabajo ha sido prevalente durante la pandemia de COVID-19, pero poco se sabe todavía sobre la preferencia de los empleados por el teletrabajo en este contexto. Este estudio tiene como objetivo explorar cómo el teletrabajo durante la pandemia influye en la preferencia de los empleados por el teletrabajo en el futuro.
Diseño/metodología/enfoque
Este estudio utilizó datos secundarios recopilados por el CIS en España. La muestra fue de 430 individuos. El análisis de regresión se aplicó para analizar la influencia de la expectativa de esfuerzo y la utilidad percibida en la preferencia por el teletrabajo a través de la satisfacción con el teletrabajo.
Hallazgos
Los resultados mostraron la importancia de la satisfacción para explicar la preferencia por el teletrabajo. Además, la satisfacción con el teletrabajo fue influenciada tanto por la expectativa de esfuerzo como por la utilidad percibida. Específicamente, aquellos individuos que percibieron el teletrabajo como útil y estaban más satisfechos también eran más propensos a preferir el teletrabajo, mientras que los individuos eran menos propensos a preferirlo cuando suponía un mayor esfuerzo.
Originalidad
Este estudio hace una contribución significativa a la literatura actual al proporcionar una nueva perspectiva sobre el teletrabajo. Este estudio se centra en explorar la preferencia por el teletrabajo durante la pandemia desde un enfoque post-adopción.
Objetivo
O teletrabalho tem sido prevalente durante a pandemia de COVID-19, mas ainda se sabe pouco sobre a preferência dos funcionários pelo teletrabalho neste contexto. Este estudo pretende explorar como o teletrabalho durante a pandemia influencia a preferência dos trabalhadores pelo teletrabalho no futuro.
Projeto/metodologia/abordagem
Este estudo utilizou dados secundários coletados pelo CIS na Espanha. A amostra foi de 430 indivíduos. A análise de regressão foi aplicada para analisar a influência da expectativa de esforço e da utilidade percebida na preferência pelo teletrabalho através da satisfação com o teletrabalho.
Resultados
Os resultados mostraram a importância da satisfação para explicar a preferência pelo teletrabalho. Além disso, a satisfação com o teletrabalho foi influenciada tanto pela expectativa de esforço como pela utilidade percebida. Especificamente, os indivíduos que perceberam o teletrabalho como útil e estavam mais satisfeitos eram também mais propensos a preferir o teletrabalho, enquanto que os indivíduos eram menos propensos a preferi-lo quando isso implicava um maior esforço.
Originalidade
Este estudo traz uma contribuição significativa para a literatura atual, fornecendo uma nova perspectiva sobre o teletrabalho. Este estudo se concentra nos fatores que impulsionam a intenção de uso contínuo, explorando a preferência das pessoas pelo teletrabalho durante a pandemia a partir de uma abordagem pós-adoção.
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Keywords
- Perceived usefulness
- Effort expectancy
- Satisfaction with teleworking
- Preference for teleworking
- COVID-19 pandemic
- Utilidad percibida
- Expectativa de esfuerzo
- Satisfacción con el teletrabajo
- Preferencia por el teletrabajo
- Pandemia de COVID-19
- Utilidade percebida
- Expectativa de esforço
- Satisfação com o teletrabalho
- Preferência pelo teletrabalho
- Pandemia de COVID-19
Jorge de Andres-Sanchez, Angel Belzunegui-Eraso and Amaya Erro-Garcés
This paper aims to shed light on the perception of the consequences of implementing home teleworking (TW) for employers and employees amid the pandemic. By doing so, the research…
Abstract
Purpose
This paper aims to shed light on the perception of the consequences of implementing home teleworking (TW) for employers and employees amid the pandemic. By doing so, the research analyzes the factors that explain employers' and employees' perceptions of home TW and the symmetry of their impact on its acceptance and rejection.
Design/methodology/approach
The analysis is done over the survey “Trends in the digital society during SARS-COV-2 crisis in Spain” by the Spanish “Centro de Investigaciones Sociológicas.” The explanatory variables were selected and classified using the well-known taxonomy of Baruch and Nicholson (i.e. individual factors, family/home, organizational and job-related).
Findings
The global judgment of HTW is positive, but factors such as gender, age, children in care or being an employer nuance that perception. While some factors, such as the attitude of employees toward information communication technologies (ICTs), perceived productivity or the distance from home to work, have a significant link with both positive and negative perceptions of HTW, other factors can only explain either positive or negative perceptions. Likewise, the authors observed that being female and having children on care had a detrimental influence on opinions about HTW.
Practical implications
A clearer regulation of TW is needed to prevent imbalances in rights and obligations between companies and employees. The authors also highlight the potentially favorable effects of telecommuting on mitigating depopulation in rural areas.
Originality/value
The authors have also measured not only the significance of assessed factors on the overall judgment of HTW for firms and workers but also whether these factors impact acceptance and resistance attitudes toward TW symmetrically.
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Alexander Lapshun and Sergio Madero Gómez
This paper aims to answer the question of the future of work-from-home (WFH) from the position of productivity and employee well-being. In this research, the authors studied the…
Abstract
Purpose
This paper aims to answer the question of the future of work-from-home (WFH) from the position of productivity and employee well-being. In this research, the authors studied the future of WFH by analyzing perceived home productivity and work–life balance (WLB) in the WFH environment. This paper attempts to say that WFH is here to stay, and business leaders should acknowledge this fact and adjust their strategy.
Design/methodology/approach
The authors used a heterogeneous sampling method, surveying 1,157 employees in Mexico on productivity and WLB. The authors did three independent interventions in different pandemic stages: beginning – in 2020, peaking – in 2021, and calming down – in 2022. The authors used contingency table analysis to research the influence of perceived productivity and WLB in WFH on employees’ propensity to WFH.
Findings
The results show that employees perceive productivity the same or higher when WFH and WLB same or better. The findings of this study are a wake-up call for managers who refuse to embrace changes in employees’ perceptions and needs. Companies refusing to acknowledge the existing need for WFH may face significant challenges in terms of employee satisfaction and retention.
Originality/value
This study contributes to the broader literature by addressing whether WFH is here to stay. The dynamics of returning to office vary from country to country, industry to industry and business to business. This paper is an answer to the future of WFH for Mexico and the Latin American region.
Objetivo
Este artículo tiene como objetivo responder a la pregunta sobre la relevancia del futuro del trabajo desde casa (WFH por sus siglas en Inglés) desde la perspectiva de la productividad y el bienestar de los colaboradores. En esta investigación, se estudia el futuro del trabajo desde casa analizando la productividad percibida y el equilibrio entre la vida laboral y personal en el entorno del trabajo desde casa. Este documento intenta decir que el trabajo desde casa llegó para quedarse y que los líderes empresariales deberían reconocer este hecho y ajustar sus estrategias.
Diseño/metodología
Se ha utilizado un método de muestreo heterogéneo, encuestando a 1157 colaboradores que trabajan en México sobre el tema de productividad y balance vida-trabajo (WLB por sus siglas en Inglés). Se realizaron tres intervenciones independientes en diferentes etapas de la pandemia del COVID-19: al inicio (2020), un año despúes que fué el pico (2021) y finalmente cuando está a la baja y en calma (2022). Se utilizaron diversas herramientas estadísticas como el análisis de tablas de contingencia para investigar la influencia de la productividad percibida y el WLB en el trabajo desde casa en los colaboradores que son propensos a trabajar desde casa.
Resultados/hallazgos
Los resultados muestran que los colaboradores perciben la productividad igual o mayor cuando trabajan desde casa y el balance vida-trabajo son iguales o en ocasiones mejores. Los hallazgos de este estudio son para llamar la atención de los directivos y gerentes que se niegan a aceptar que han existido cambios y ajustes en las percepciones y necesidades de los colaboradores en las maneras de realizar el trabajo. Las empresas que se niegan a reconocer la necesidad existente de trabajar desde casa pueden enfrentar desafíos importantes en el corto plazo en términos de satisfacción y retención de los empleados.
Originalidad/valor
Este estudio contribuye para ampliar la literatura y poder abordar el tema de las modalidades de trabajo, en particular para profundizar si el trabajo desde casa (WFH) llegó para quedarse. Así mismo, se puede mencionar que la dinámica del regreso a las oficinas puede variar de un país a otro, de una industria a otra y de una empresa a otra, ofreciendo una variedad de reflexiones y puntos de vistas, finalmente este documento es una respuesta a la reflexión sobre el futuro del trabajo, los beneficios del trabajo en casa para México y para la región de LATAM.
Objetivo
Este artigo pretende responder à questão sobre a relevância do futuro do trabalho a partir de casa (WFH, Work from home, por suas siglas em inglês) na perspetiva da produtividade e do bem-estar dos colaboradores. Nesta investigação, o futuro do trabalho a partir de casa é estudado através da análise da produtividade percebida e do equilíbrio entre vida pessoal e profissional no ambiente de trabalho a partir de casa. Este artigo tenta dizer que o trabalho a partir de casa veio para ficar e que os líderes empresariais devem reconhecer este facto e ajustar as suas estratégias.
Desenho/metodologia
Foi utilizado um método de amostragem heterogêneo, pesquisando 1.157 funcionários que trabalham no México sobre o tema produtividade e equilíbrio entre vida profissional e pessoal (WLB). Foram realizadas três intervenções independentes em diferentes fases da pandemia da COVID-19: no início (2020), um ano após o pico (2021) e finalmente quando estava em declínio e calma (2022). Várias ferramentas estatísticas, como a análise de tabelas de contingência, foram utilizadas para investigar a influência da produtividade percebida e do WLB no trabalho em casa em funcionários propensos a trabalhar em casa.
Resultados
Os resultados mostram que os colaboradores percebem uma produtividade igual ou superior quando trabalham a partir de casa e que o equilíbrio entre vida pessoal e profissional é igual ou por vezes melhor. Os resultados deste estudo são para chamar a atenção de diretores e gestores que se recusam a aceitar que tenham havido mudanças e ajustes nas percepções e necessidades dos funcionários nas formas de fazer o trabalho. As empresas que se recusam a reconhecer a necessidade existente de trabalhar a partir de casa podem enfrentar desafios significativos a curto prazo em termos de satisfação e retenção dos colaboradores.
Originalidade/valor
Este estudo contribui para ampliar a literatura e poder abordar a questão das modalidades de trabalho, em particular para aprofundar se o trabalho em casa (WFH) veio para ficar. Da mesma forma, pode-se mencionar que a dinâmica de retorno aos escritórios pode variar de um país para outro, de uma indústria para outra e uma empresa para outra, oferecendo uma variedade de reflexões e pontos de vista. Em última análise, este documento é um resposta. para refletir sobre o futuro do trabalho, os benefícios de trabalhar em casa para o México e a região LATAM.
Details
Keywords
- Work from home
- Productivity
- Work–life balance
- Postpandemic business
- Future of work
- Trabajo desde casa
- Trabajo a distancia
- Productividad
- Balance vida-trabajo
- Negocios y post-pandemia
- Futuro del trabajo
- Trabalho em casa
- Trabalho remoto
- Produtividade
- Equilíbrio entre vida pessoal e profissional
- Negócios e pós-pandemia
- Futuro do trabalho
Oscar Y. Moreno Rocha, Paula Pinto, Maria C. Consuegra, Sebastian Cifuentes and Jorge H. Ulloa
This study aims to facilitate access to vascular disease screening for low-income individuals living in remote and conflict areas based on the results of a pilot trial in…
Abstract
Purpose
This study aims to facilitate access to vascular disease screening for low-income individuals living in remote and conflict areas based on the results of a pilot trial in Colombia. Also, to increase the amount of diagnosis training of vascular surgery (VS) in civilians.
Design/methodology/approach
The operation method includes five stages: strategy development and adjustment; translation of the strategy into a real-world setting; operation logistics planning; strategy analysis and adoption. The operation plan worked efficiently in this study’s sample. It demonstrated high sensibility, efficiency and safety in a real-world setting.
Findings
The authors developed and implemented a flow model operating plan for screening vascular pathologies in low-income patients pro bono without proper access to vascular health care. A total of 140 patients from rural areas in Colombia were recruited to a controlled screening session where they underwent serial noninvasive ultrasound assessments conducted by health professionals of different training stages in VS.
Research limitations/implications
The plan was designed to be implemented in remote, conflict areas with limited access to VS care. Vascular injuries are critically important and common among civilians and military forces in regions with active armed conflicts. As this strategy can be modified and adapted to different medical specialties and geographic areas, the authors recommend checking the related legislation and legal aspects of the intended areas where we will implement this tool.
Practical implications
Different sub-specialties can implement the described method to be translated into significant areas of medicine, as the authors can adjust the deployment and execution for the assessment in peripheral areas, conflict zones and other public health crises that require a faster response. This is necessary, as the amount of training to which VS trainees are exposed is low. A simulated exercise offers a novel opportunity to enhance their current diagnostic skills using ultrasound in a controlled environment.
Social implications
Evaluating and assessing patients with limited access to vascular medicine and other specialties can decrease the burden of vascular disease and related complications and increase the number of treatments available for remote communities.
Originality/value
It is essential to assess the most significant number of patients and treat them according to their triage designation. This management is similar to assessment in remote areas without access to a proper VS consult. The authors were able to determine, classify and redirect to therapeutic interventions the patients with positive findings in remote areas with a fast deployment methodology in VS.
Plain language summary
Access to health care is limited due to multiple barriers and the assessment and response, especially in peripheral areas that require a highly skilled team of medical professionals and related equipment. The authors tested a novel mobile assessment tool for remote and conflict areas in a rural zone of Colombia.
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Victor Marchezini, Joao Porto de Albuquerque, Vangelis Pitidis, Conrado de Moraes Rudorff, Fernanda Lima-Silva, Carolin Klonner and Mário Henrique da Mata Martins
The study aims to identify the gaps and the potentialities of citizen-generated data in four axes of warning system: (1) risk knowledge, (2) flood forecasting and monitoring, (3…
Abstract
Purpose
The study aims to identify the gaps and the potentialities of citizen-generated data in four axes of warning system: (1) risk knowledge, (2) flood forecasting and monitoring, (3) risk communication and (4) flood risk governance.
Design/methodology/approach
Research inputs for this work were gathered during an international virtual dialogue that engaged 40 public servants, practitioners, academics and policymakers from Brazilian and British hazard and risk monitoring agencies during the Covid-19 pandemic.
Findings
The common challenges identified were lack of local data, data integration systems, data visualisation tools and lack of communication between flood agencies.
Originality/value
This work instigates an interdisciplinary cross-country collaboration and knowledge exchange, focused on tools, methods and policies used in the Brazil and the UK in an attempt to develop trans-disciplinary innovative ideas and initiatives for informing and enhancing flood risk governance.
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Puja Khatri, Harshleen Kaur Duggal, Sumedha Dutta, Preeti Kumari, Asha Thomas, Tatyana Brod and Letizia Colimoro
With new hybrid working models in place post COVID-19, it is requisite that knowledge workers (KWs) stay agile. Knowledge-oriented leadership (KOL) can help employees with…
Abstract
Purpose
With new hybrid working models in place post COVID-19, it is requisite that knowledge workers (KWs) stay agile. Knowledge-oriented leadership (KOL) can help employees with essential knowledge acquisition (KA) facilitating the journey toward hybrid work agility (HWA). This study, thus, aims to explore the impact of KOL and KA on HWA and reveal whether this effect stems uniformly from a single homogenous population or if there is unobserved heterogeneity leading to identifiable segments of agile KWs.
Design/methodology/approach
Data was collected through stratified sampling from 416 employees from 20 information technology enabled services companies involved in knowledge-intensive tasks. Partial least squares (PLS) structural equation modeling approach, using SMART PLS 4.0, has been applied to examine the effect of KOL and KA on HWA. Finite mixture PLS, PLS prediction-oriented segmentation and multigroup analysis have been used to identify segments, test segment-specific path models and analyze the significance of the differences in the path coefficients for unobserved heterogeneity. Predictive relevance of the model has been determined using PLS Predict.
Findings
Results indicate that KOL contributes to employees’ KA and HWA. A significant positive relationship is also reported between KA and HWA. The model has medium predictive relevance. A two-segment solution has been delineated, wherein independent agile KWs (who value autonomy and personal agency over leadership for KA) and dependent agile KWs (who depend on leaders for relational and structural support for KA) have been identified. Thus, KOL and KA play a differential role in determining HWA.
Research limitations/implications
The authors’ major contribution to the knowledge body constitutes the determination of antecedents of HWA and a typology of agile KWs. Future researchers may conduct segment-wise qualitative analysis to delineate other variables that contribute to HWA.
Practical implications
Technological advances necessitate that knowledge-intensive industries foster agility in employees for strategic agility of the organization. For effecting agile adaption of an organization to the knowledge economy conditions, it is pertinent that the full potential of this human resource be used. By profiling HWA of KWs on the basis of dimensions of KOL and the level of their KA, organizations will be able to help employees adapt better to rapidly changing work conditions.
Originality/value
HWA is a novel concept and very germane in a hybrid working environment. To the best of the authors’ knowledge, this is the first study to examine the effects of the dimensions of KOL and KA in relation to HWA, along with an empirical examination of unobserved heterogeneity in the aforementioned relationship.
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Aijaz A. Shaikh, Hawazen Alamoudi, Majed Alharthi and Richard Glavee-Geo
Using the theory, construct, method, moderator (TCMM) format, this framework-based review critically analyses the mobile financial services (MFSs) field through a detailed…
Abstract
Purpose
Using the theory, construct, method, moderator (TCMM) format, this framework-based review critically analyses the mobile financial services (MFSs) field through a detailed synthesis and analysis of a sample of mainstream empirical research published in various scientific journals within the period 2009–2020.
Design/methodology/approach
The authors followed a three-step structured approach suggested by Webster and Watson (2002) to search for the literature to synthesise the global perspectives on MFSs and their associated applications and systems. The literature research resulted in the identification of 115 most relevant articles.
Findings
The authors identified three major categories or domains within the MFSs comprising the entire spectrum of digital financial services. To facilitate the literature analysis, TCMM is developed and proposed as an organising framework. Moreover, the authors also developed and presented the comprehensive framework of MFS domains and explicitly identified 14 different research themes for future research in MFSs.
Originality/value
Prior attempts to synthesise and analyse mainstream academic research in MFSs have been scant and limited to a specific MFS domain: mobile banking or mobile payment. The authors synthesised a more extensive body of knowledge and provided a global perspective on the MFS field. Unlike the past literature reviews which followed traditional frameworks such as antecedents, decisions and outcome (ADO); TCCM; and 6 W Framework (who, when, where, how, what and why), the authors developed and proposed TCMM as organising framework.
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António Samagaio and Teresa Felício
This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality.
Abstract
Purpose
This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality.
Design/methodology/approach
The sample is constituted by Portuguese internal auditors, and the methodology includes the use of partial least squares – structuring equation model (PLS-SEM) to test the hypothesis under study.
Findings
The results show that there is a negative relationship between reduced audit quality practices (RAQP) and organizational commitment and independence. The results found that time pressure positively affect RAQP. There is no evidence that perceived organizational support (POS) and risk profile are determinants of RAQP.
Originality/value
This work contributes by extending the literature about the determinants of internal audit quality, but also to the practice by understanding the factors that influence the behavior of internal auditors and by making recommendations that allow an improvement of the quality of internal auditing.
研究目的
本研究擬瞭解內部審計師就保持內部審計質量所作出的行為,並探討是否有些組織或個人因素、會影響內部審計的質量。
研究設計/方法/理念
研究的樣本由葡萄牙內部審計師構成,而研究方法則包括偏最小平方法的結構方程模型 (PLS-SEM) 的使用,以測試正在研究中的假設。
研究結果
研究結果顯示、降低審計質量的慣常做法與組織承諾及獨立性是成負相關的; 研究結果亦顯示、時間壓力會對降低審計質量的慣常做法產生正面影響,沒有證據證實、組織支持感和風險概況是降低審計質量慣常做法的決定因素。
研究的原創性
本研究的貢獻為、就研究內部審計質量決定因素的文獻方面、擴展了有關的學術探討; 研究亦對內部審計作出實務方面的貢獻,因研究結果幫助我們更瞭解影響內部審計師行為的因素,而且,研究人員提出了提升內部審計質量的建議。
關鍵詞
內部審計質量、降低審計質量的慣常做法、組織決定因素、個人決定因素.
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