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Article
Publication date: 4 December 2023

Frédéric Ponsignon, Laura Phillips, Philip Smart and Nicholas Low

This research explores how to design service delivery systems to facilitate a customer experience that enables the realisation of prevention-oriented goals.

Abstract

Purpose

This research explores how to design service delivery systems to facilitate a customer experience that enables the realisation of prevention-oriented goals.

Design/methodology/approach

Case-based research is undertaken to inform the design of service delivery systems for prevention-oriented consumption goals. Data from multiple informants, from both the provider and customer perspective, in two in-depth case studies, provide empirical insights.

Findings

Drawing on customer and provider perspectives, a model of service design for prevention-oriented goals is presented. The model is informed through the identification of service delivery system characteristics (facility layout, staff service orientation, facility appearance and staff presence/appearance) and perceived experience quality dimensions (control, duration, privacy and reliability impressions) that contribute to the fulfilment of prevention-oriented consumption goals.

Practical implications

The research affirms that it is critical for organisations to comprehend the goals they want their service delivery systems to enable in the customer experience. Specific attention should be given to the design of facility layout, staff-service orientation, facility appearance, staff presence/appearance to positively impact perceived quality dimensions and to facilitate the realisation of customer prevention goals.

Originality/value

The main research contribution lies in the articulation of the design characteristics of the service delivery system that enables a customer experience supporting the fulfilment of prevention goals. The empirical study draws on both customer and organisational perspectives to identify prevention-oriented goals, and corresponding experience quality dimensions, to inform service delivery system design.

Article
Publication date: 11 September 2023

Abinash Mandal and Amilan S

This study aims to examine how auditors perceive the influence of crucial fraud prevention factors in deterring financial statement fraud within the corporate sector…

Abstract

Purpose

This study aims to examine how auditors perceive the influence of crucial fraud prevention factors in deterring financial statement fraud within the corporate sector. Additionally, this research explores the mediating effect of fraud awareness in elucidating the impact of ethical leadership and internal control systems on preventing financial statement fraud.

Design/methodology/approach

The study used an online survey, targeting a sample of 141 professionally qualified auditors with at least one year of practical experience in the field. The researchers used “Structural Equation Modeling (SEM)” to examine relationships between latent variables using partial least squares structural equation modeling. The study investigated the impact of whistleblowing systems, fraud awareness, ethical leadership, internal control systems and corporate governance on fraud prevention.

Findings

This research finding provides evidence to the corporate sector by establishing the significance of fraud awareness as the most influencing factor in preventing financial statement fraud. Furthermore, the combined explanatory variables account for 77.4% of the overall variance in financial statement fraud prevention. The study reveals a partial mediation effect of fraud awareness on the relationship between the internal control system and financial statement fraud prevention.

Practical implications

This research finding may assist in developing an effective fraud prevention programme to mitigate fraud instances and improve financial reporting quality. In the corporate sector, each organisation should clearly specify the policies on whistleblowing systems, fraud awareness training, internal control systems and corporate governance. To foster a comprehensive fraud prevention programme, the leaders should enforce these policies with employee support.

Originality/value

This research integrated crucial elements to develop a new theoretical framework for investigating financial statement fraud prevention within the corporate context. Accordingly, this research framework provides a more in-depth explanation of preventing financial statement fraud from an auditor’s perspective. Additionally, this research is the first to explore the mediating role of fraud awareness in influencing the effectiveness of the internal control system in preventing financial statement fraud.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 7 February 2020

Jessica E. Federman

The purpose of this study is to understand how regulatory focus influences informal learning behaviors. A growing body of research indicates that regulatory focus has significant…

Abstract

Purpose

The purpose of this study is to understand how regulatory focus influences informal learning behaviors. A growing body of research indicates that regulatory focus has significant consequences for goal pursuit in the workplace, yet it has not been readily studied or applied to the field of human resource management (Johnson et al., 2015). This is one of the few studies to examine the relationship between informal learning and regulatory focus theory that can be applied to the training and development field.

Design/methodology/approach

Using a qualitative research design, a semi-structured interview was used to increase the comparability of participant responses. Questions were asked in an open-ended manner, allowing for a structured approach for collecting information yet providing flexibility for the sake of gaining more in-depth responses. An interview guideline was used to standardize the questions and ensure similar kinds of information were obtained across participants. A typological analytic approach (Lincoln and Guba, 1985) was used to analyze the data.

Findings

In a sample of 16 working adults, (44% female and 56% male), participants who were identified as having either a promotion- or prevention-focus orientation were interviewed about types of informal learning strategies they used. The results revealed that performance success and failure have differential effects on learning behaviors for prevention and promotion-focus systems. Stress and errors motivate informal learning for the prevention-focus system, whereas positive affect motivates informal learning for the promotion-focus system. Prevention-focus participants articulated greater use of vicarious learning, reflective thinking and feedback-seeking as methods of informal learning. Promotion-focus participants articulated greater use of experimentation methods of informal learning.

Originality/value

This study provides an in-depth understanding of how regulatory focus influences informal learning. Few studies have considered how regulatory focus promotes distinct strategies and inclinations toward using informal learning. Performance success and failure have differential effects on informal learning behaviors for regulatory promotion and prevention systems. This has theoretical and practical implications in consideration of why employees engage in informal learning, and the tactics and strategies they use for learning.

Details

European Journal of Training and Development, vol. 44 no. 4/5
Type: Research Article
ISSN: 2046-9012

Keywords

Article
Publication date: 11 October 2011

Hendi Yogi Prabowo

The purpose of this paper, which is based on author's PhD study, is to analyze the trends in credit card fraud prevention in the USA, the UK, Australia and Indonesia, particularly…

2592

Abstract

Purpose

The purpose of this paper, which is based on author's PhD study, is to analyze the trends in credit card fraud prevention in the USA, the UK, Australia and Indonesia, particularly over the period 2003‐2007, with special focus on the fraud prevention practices in the payments systems.

Design/methodology/approach

This study uses primary and secondary data particularly from the payments systems of the USA, the UK, Australia and Indonesia to conduct historical and benchmarking analyses to highlight the trends in credit card fraud prevention in the four countries.

Findings

The study establishes that a common approach in preventing credit card fraud is reducing offenders' opportunities to commit their offences, which often require significant amount of resources and thus sound strategy needs to be properly formulated and executed. Referring primarily to the practices in the USA, the UK, Australia and Indonesia, resources are mainly allocated to six key areas of fraud prevention: understanding of the real problems, fraud prevention policy, fraud awareness, technology‐based protection, identity management and legal deterrence. These are supported in principle by four main groups in a payments system: user, institution, network and government and industry.

Originality/value

The paper provides insights into the nature of credit card fraud, as well as a framework for designing a sound credit card fraud prevention strategy in a country's payments system.

Article
Publication date: 1 January 1977

E. MICHAEL KEEN

After considering the search process and functions of index entries, a classification of entry types is offered, based on index term context, predominant term order, and…

Abstract

After considering the search process and functions of index entries, a classification of entry types is offered, based on index term context, predominant term order, and between‐term function words. Then a multiple entry generation scheme is described, comprising rules for term manipulation, input and output. After discussing access points and cross reference measures, a preliminary linguistic analysis is given, showing links with psycholinguistics. The study forms the basis of a current laboratory investigation (EPSILON) into a number of entry types.

Details

Journal of Documentation, vol. 33 no. 1
Type: Research Article
ISSN: 0022-0418

Article
Publication date: 9 November 2012

Chien‐Yuan Chen, Kun‐Huang Yu and Mei‐Ying Chen

The aim of this project is to modify and test the executive model of professional teacher training of disaster prevention education.

1904

Abstract

Purpose

The aim of this project is to modify and test the executive model of professional teacher training of disaster prevention education.

Design/methodology/approach

A three‐level teacher‐training program for disaster prevention education and training curricula is designed for campus disaster mitigation. The designed disaster prevention education in schools focus on the awareness of disasters, attitude toward prevention, preparation beforehand, appropriate countermeasures, scheduled drills, establishment of community‐based prevention units, participation, training programs for teachers, safety warning signs for public buildings, and research on disaster prevention.

Findings

The accomplishment of the project includes: the design of a systematic license procedure for disaster prevention for the leading‐level, county‐level, and campus‐level; the design of a systematic curricula for teacher training of disaster prevention and training campus‐level teachers; and the evaluation of the efficiency and performance of the teacher‐training program for disaster prevention education.

Originality/value

A three‐level teacher‐training program for disaster prevention education and training curricula is designed. Statistics analysis of training and learning efficiency evaluation by trainee shows that the designed courses are efficient and practical. The project cultured 310 campus‐level disaster prevention teachers and more than 1,000 licensed teachers trained that follow the training program in Taiwan.

Details

Disaster Prevention and Management: An International Journal, vol. 21 no. 5
Type: Research Article
ISSN: 0965-3562

Keywords

Book part
Publication date: 29 August 2012

Terrance M. Scott

School-wide positive behavior support (PBS) is a systems approach to prevention and intervention involving multiple levels of support. At the universal level (all students)…

Abstract

School-wide positive behavior support (PBS) is a systems approach to prevention and intervention involving multiple levels of support. At the universal level (all students), prevention of behavior problems involves four very basic steps that are repeated with smaller numbers of students and greater intensity as directed by data. The first step is the prediction of problems or failures. To the extent to which we can predict a problem by time, location, student, and other contexts, we have the information to prevent. Prediction leads directly into the second step, which involves the development of effective prevention practices. The key to effective prevention is to approach all problems from an instructional perspective by considering what needs to be taught and how the environment can be arranged to increase the probability of success. The third step involves creating consistency with prevention efforts. Instructional efforts that are inconsistent are not effective in teaching new behavior. The last step involves development of the simplest way of monitoring performance so that those students who are not responding (i.e., are falling through the screen) may be quickly identified. This chapter describes the key features of effective universal systems as they are specifically related to the prevention of behavior problems and provides an overview of how such systems are developed, implemented, and sustained.

Details

Classroom Behavior, Contexts, and Interventions
Type: Book
ISBN: 978-1-78052-972-1

Book part
Publication date: 25 July 2012

Susan Albers Mohrman and Michael H. Kanter

Purpose – This chapter argues that health care is best conceptualized as a complex adaptive system. Sustainable health care depends on harnessing the complexity of the system by…

Abstract

Purpose – This chapter argues that health care is best conceptualized as a complex adaptive system. Sustainable health care depends on harnessing the complexity of the system by building aligned purpose, flexible pathways to connect people, knowledge and resources, and the capacity for self-organization.

Design/methodology/approach – The case study of the Southern California Region of Kaiser Permanente is based on three years of interviews and archival data collection examining the system's transformational change that began in 2004 and has been aimed at building a sustainable health care system with the guiding principles of value and prevention. The case focuses primarily on the medical care delivery system designed by the Southern California Permanente Medical Group, the capabilities that have been built into the system to continually improve the quality of care and the outcomes of the system, and the results that have been achieved.

Findings – During the period from 2004 to 2011, the region improved significantly in slowing cost acceleration by significantly improving medical care. The implementation of an electronic medical records system and its integration with other clinical information technology systems have enabled: (1) truly integrated, well defined, and easily navigated care delivery systems that are based on evidence; (2) upstream focus on prevention, disease control, patient education, and population health; and (3) management accountability and organizational improvement systems based on transparency of data and feedback. Physician leadership and partnering with the region's administrative and hospital leadership have been critical change enablers.

Originality/value – Embracing the complexity of the system has led to the crafting of pathways and linkages that enable patients to move through the system to flexibly and efficiently connect to the knowledge and resources required to optimize their health. This requires continual self-organization based on well-defined roles and connections. Previous health care improvement approaches have stressed initiatives and organizational changes that may further fragment the health care system.

Article
Publication date: 10 August 2012

Mark Taylor, Emma Higgins and Paulo Lisboa

The purpose of this paper is to describe the development and evaluation of a geographical information system (GIS) testing framework that was used to test a fire prevention

1500

Abstract

Purpose

The purpose of this paper is to describe the development and evaluation of a geographical information system (GIS) testing framework that was used to test a fire prevention support GIS.

Design/methodology/approach

A year‐long case study was undertaken concerning the testing of a fire prevention support GIS in a UK fire and rescue service.

Findings

The GIS testing framework developed involved testing the different components of a GIS, testing their interactions, and then testing the system as a whole. Since GISs contain different components such as spatial analyses and map‐based output, this supports the adoption of a different testing framework compared to existing types of information systems.

Research limitations/implications

GISs will typically be used by organisations for decision making. Clearly if the information presented by a GIS is inaccurate, unrepresentative, or unreliable, then the decision‐making process can be undermined.

Practical implications

This is particularly important with regard to GISs used by emergency services (such as the fire and rescue service studied) where lives could potentially be put at risk by erroneous information provided by such systems.

Originality/value

Previous research had indicated that GISs may be inadequately tested. The framework developed for GISs testing provided a systematic testing approach, reducing the likelihood of errors in such systems.

Details

Journal of Systems and Information Technology, vol. 14 no. 3
Type: Research Article
ISSN: 1328-7265

Keywords

Book part
Publication date: 16 September 2022

Aleksandra Nikolić, Alen Mujčinović and Dušanka Bošković

Food fraud as intentional deception for economic gain relies on a low-tech food value chain, that applies a ‘paper-and-pencil approach’, unable to provide reliable and trusted…

Abstract

Food fraud as intentional deception for economic gain relies on a low-tech food value chain, that applies a ‘paper-and-pencil approach’, unable to provide reliable and trusted data about food products, accompanied processes/activities and actors involved. Such approach has created the information asymmetry that leads to erosion of stakeholders and consumers trust, which in turn discourages cooperation within the food chain by damaging its ability to decrease uncertainty and capability to provide authentic, nutritional, accessible and affordable food for all. Lack of holistic approach, focus on stand-alone measures, lack of proactive measures and undermined role of customers have been major factors behind weaknesses of current anti-fraud measures system. Thus, the process of strong and fast digitalisation enabled by the new emerging technology called Industry 4.0 is a way to provide a shift from food fraud detection to efficient prevention. Therefore, the objective of this chapter is to shed light on current challenges and opportunities associated with Industry 4.0 technology enablers' guardian role in food fraud prevention with the hope to inform future researchers, experts and decision-makers about opportunities opened up by transforming to new cyber-physical-social ecosystem, or better to say ‘self-thinking’ food value chain whose foundations are already under development. The systematic literature network analysis is applied to fulfil the stated objective. Digitalisation and Industry 4.0 can be used to develop a system that is cost effective and ensures data integrity and prevents tampering and single point failure through offering fault tolerance, immutability, trust, transparency and full traceability of the stored transaction records to all agri-food value chain partners. In addition, such approach lays a foundation for adopting new business models, strengthening food chain resilience, sustainability and innovation capacity.

Details

Counterfeiting and Fraud in Supply Chains
Type: Book
ISBN: 978-1-80117-574-6

Keywords

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