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Article
Publication date: 31 July 2023

Peter Ghattas, Teerooven Soobaroyen, Shahzad Uddin and Oliver Marnet

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and…

Abstract

Purpose

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and practices.

Design/methodology/approach

Primary data were gathered from 34 semi-structured interviews (including follow-up ones) between 2014 and 2020. Secondary data was obtained through publicly available documents and internal memos. Drawing on Debord's (1967) Society of the Spectacle, the insights focus on the POB's conception, materialisation and evolution in a context characterised by weak regulatory structures.

Findings

Through a series of acts, the findings reveal how the AOU first accepted the image of “international best practice” oversight (the “metaphorical”), followed by the construction of the local structure and décor replicating a United States (US) style POB archetype (the “transformational”) by primarily relying on visible processes/procedures. Yet, these mechanisms emphasised the spectacular nature of oversight, with little improvement for practice and limiting itself to “cracking down” on smaller local firms. A final stage (the “performative”) reveals how the AOU seeks to expand its activities beyond its original mandate without challenging the image-driven nature of its oversight.

Originality/value

The paper offers two key contributions. First, it reveals how actors, through a combination of symbolic and tangible measures, create a new performative reality of public oversight. Second, it advocates Debord's “spectacle” to complement other theoretical lenses, with a view to illuminating the materialisation stages that bridge the gap between proclaimed oversight policies and actual practices (including conscious and unconscious omissions) within a given political economy context.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 28 December 2023

Sameh Farhat Ammar

This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving…

Abstract

Purpose

This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving British Petroleum (BP). It examines how the MCS manages challenges, particularly those addressing the embarrassment stemming from identity disparities between external portrayal (frontstage) and internal operations (backstage), with a focus on the often-underestimated influence of the media.

Design/methodology/approach

This study builds upon the frameworks developed by Ravasi and Schultz (2006) and Malmi and Brown (2008) to construct a theoretical framework that profoundly investigates the relationship between MCS and OI. The framework developed guided the research design and incorporated a qualitative approach complemented by an illustrative case study. The research data was rigorously gathered from diverse sources, including official BP documents and influential media outlets, with a particular focus on well-established American and British newspapers.

Findings

BP’s MCS plays a dual role: it exposes discrepancies in safety, leadership and values, causing embarrassment and identity damage, yet catalyses a sense-making process leading to organizational transformation and shifts in the OI. This transformation influences sense-giving and prompts changes in MCS. The study reveals an intricate interplay in identity management between frontstage audiences (e.g. influential media) and backstage actors (e.g. BP’s senior management). It highlights interdependencies both within and between MCS and OI, emphasizing their roles in interacting within identity management. The longitudinal recovery is intricately tied to mutual political interests between BP and the USA, which are significantly facilitated by the media’s role.

Research limitations/implications

This study acknowledges limitations that point future research opportunities. Interviews could provide a more dynamic understanding of MCS changes and organizational transformations. Investigating the role of leadership, particularly the new chief executive office, and the influence of political versus organizational factors in shaping identity claims is essential. Additionally, the effectiveness and historical context of interdependencies should be quantitatively assessed. Theoretical limitations in the OI and MCS frameworks suggest the need for context-specific categorisations. This research serves as a foundation for further exploration of the intricate dynamics between MCS, OI and organizational responses to crises.

Practical implications

This study offers valuable insights with practical implications for organizations facing identity challenges in the wake of significant incidents. Organizations can better navigate crises by recognizing the multifaceted role of MCS in identity damage and restoration. It underscores the importance of addressing both frontstage and backstage aspects of OI while managing identity discrepancies, thereby enhancing transparency and credibility. Additionally, understanding the intricate interdependencies within OI and MCS can guide organizations in implementing more effective identity restoration strategies. Furthermore, the study highlights the significance of media influence and the need to engage with it strategically during crisis management.

Social implications

This study’s findings have significant social implications for organizations and the broader public. By recognizing the multifaceted role of MCS in shaping identity, organizations can enhance transparency and credibility, rebuilding trust with the public. Additionally, the study highlights the critical role of media in influencing perceptions and decision-making during crises, emphasizing the importance of responsible and ethical reporting. Understanding the intricate interplay between MCS and OI can inform better crisis management strategies and improve how organizations respond to and recover from incidents, ultimately benefiting society by promoting more accountable and responsible corporate behaviour.

Originality/value

This study’s distinctness lies in its innovative exploration of MCS, which transcends traditional methodologies that focus narrowly on front or backstage aspects of OI and often adhere to predetermined MCS practices. It underscores the importance of concurrently addressing both the front- and backstage audiences in managing the embarrassment caused by identity discrepancies and restoration. The research uncovers multifaceted interdependencies within MCS and OI, and these extend beyond simplistic relationships and emphasize the complex nature of identity restoration management.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 7 March 2023

Nguyen M Trang, Brad McKenna, Wenjie Cai and Alastair Maclean Morrison

This research aims to explore generation (Gen) Z's personal branding on social media when job seeking.

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Abstract

Purpose

This research aims to explore generation (Gen) Z's personal branding on social media when job seeking.

Design/methodology/approach

Gen Z students, in their final year of university, were interviewed about personal branding, as well as recruiters and career advisors to gain insights into the recruitment process and expectations of online personal brands. Before interviewing, Gen Z students' LinkedIn profiles were examined, and then fed into the interview process.

Findings

Using impression management theory, the findings show that Gen Z perceive online personal brands as a crucial tool to gain more advantage in job markets. A gap was found between desired and perceived selves in Gen Z's online personal brands. Strategies such as effective self-reflection, authentic communication, self-promotion processes, awareness of risks and constantly controlling digital footprints were suggested to build stronger and more coherent personal brands. Gen Z are in favour of a more dynamic, interactive, work-in-process of authentic personal brands.

Originality/value

This research demonstrates the importance of authentically building online personal branding strategies and tactics to bridge the divide between Gen Z's desired and perceived images in personal branding on social media when job seeking.

Details

Information Technology & People, vol. 37 no. 2
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 24 January 2024

Stuart John Barnes

Color psychology theory reveals that complex images with very varied palettes and many different colors are likely to be considered unattractive by individuals. Notwithstanding…

Abstract

Purpose

Color psychology theory reveals that complex images with very varied palettes and many different colors are likely to be considered unattractive by individuals. Notwithstanding, web content containing social signals may be more attractive via the initiation of a social connection. This research investigates a predictive model blending variables from these theoretical perspectives to determine crowdfunding success.

Design/methodology/approach

The research is based on data from 176,614 Kickstarter projects. A number of machine learning and artificial intelligence techniques were employed to analyze the listing images for color complexity and the presence of people, while specific language features, including socialness, were measured in the listing text. Logistic regression was applied, controlling for several additional variables and predictive model was developed.

Findings

The findings supported the color complexity and socialness effects on crowdfunding success. The model achieves notable predictive value explaining 56.4% of variance. Listing images containing fewer colors and that have more similar colors are more likely to be crowdfunded successfully. Listings that convey greater socialness have a greater likelihood of being funded.

Originality/value

This investigation contributes a unique understanding of the effect of features of both socialness and color complexity on the success of crowdfunding ventures. A second contribution comes from the process and methods employed in the study, which provides a clear blueprint for the processing of large-scale analysis of soft information (images and text) in order to use them as variables in the scientific testing of theory.

Details

Industrial Management & Data Systems, vol. 124 no. 3
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 2 February 2023

Ahmed Hamdy, Jian Zhang and Riyad Eid

This study's goal is to look at how visitors' experiences affect the indirect links between the destination's extrinsic motivations (DEMs) and tourists' intrinsic motives (TIMs)…

Abstract

Purpose

This study's goal is to look at how visitors' experiences affect the indirect links between the destination's extrinsic motivations (DEMs) and tourists' intrinsic motives (TIMs), on the one hand, and the perceived destination image (PDI), on the other.

Design/methodology/approach

Using structural equation modeling, 613 tourists from different nationalities were used to test the five hypotheses.

Findings

The research results revealed that second-order destinations' extrinsic motivations directly impact TIM and PDI. It also showed that tourists' experiences as moderators reduce the direct effect of DEM on PDI for first-time visitors compared to repeat visitors. Moreover, it increases the direct effect of TIM on PDI for repeated visitors.

Practical implications

Destination managers can fix the problems that hurt their reputations and images by hiring police officers in tourist areas and cleaning tourist places. In the same way, destination managers and travel agencies should use AI tools to create social media marketing campaigns focusing on natural and historical monuments. Also, the marketing plans should stress the value for money (for example, lodging, food and attractions’ cost). Finally, destination marketers can make programs for repeat visitors, focusing on DEM and TIM.

Originality/value

This article tries to fill a gap in the research on PDI formation in emerging markets as a modern technique in destination marketing by using the push-intrinsic and pull-extrinsic theories. It also looks at how the tourists' experiences moderate the direct link between DEM, TIM and PDI. Lastly, this study examines how TIM affects a destination's image in emerging markets.

Book part
Publication date: 4 March 2024

Miriam Mota, Bernardete Sequeira, Manuela Guerreiro and Patrícia Pinto

Although tourism destination image is a widely studied subject, the perspective of local players is generally neglected, albeit its relevance for informing the positioning and…

Abstract

Although tourism destination image is a widely studied subject, the perspective of local players is generally neglected, albeit its relevance for informing the positioning and brand management strategies of the places is recognized. This chapter aims to determine the perceptions of key local public organizations from the historical-cultural and heritage sectors and companies linked to commerce and tourism (private sector) about the historic center of a United Nations Educational, Scientific, and Cultural Organization (UNESCO) World Heritage site in Brazil. The results of this investigation contribute to the development of marketing and tourism development strategies in historic towns, especially those classified as World Heritage by UNESCO.

Details

Managing Destinations
Type: Book
ISBN: 978-1-83797-176-3

Keywords

Article
Publication date: 9 January 2024

Zhuoyu Zhang, Lijia Zhong, Mingwei Lin, Ri Lin and Dejun Li

Docking technology plays a crucial role in enabling long-duration operations of autonomous underwater vehicles (AUVs). Visual positioning solutions alone are susceptible to…

Abstract

Purpose

Docking technology plays a crucial role in enabling long-duration operations of autonomous underwater vehicles (AUVs). Visual positioning solutions alone are susceptible to abnormal drift values due to the challenging underwater optical imaging environment. When an AUV approaches the docking station, the absolute positioning method fails if the AUV captures an insufficient number of tracers. This study aims to to provide a more stable absolute position visual positioning method for underwater terminal visual docking.

Design/methodology/approach

This paper presents a six-degree-of-freedom positioning method for AUV terminal visual docking, which uses lights and triangle codes. The authors use an extended Kalman filter to fuse the visual calculation results with inertial measurement unit data. Moreover, this paper proposes a triangle code recognition and positioning algorithm.

Findings

The authors conducted a simulation experiment to compare the underwater positioning performance of triangle codes, AprilTag and Aruco. The results demonstrate that the implemented triangular code reduces the running time by over 70% compared to the other two codes, and also exhibits a longer recognition distance in turbid environments. Subsequent experiments were carried out in Qingjiang Lake, Hubei Province, China, which further confirmed the effectiveness of the proposed positioning algorithm.

Originality/value

This fusion approach effectively mitigates abnormal drift errors stemming from visual positioning and cumulative errors resulting from inertial navigation. The authors also propose a triangle code recognition and positioning algorithm as a supplementary approach to overcome the limitations of tracer light positioning beacons.

Details

Industrial Robot: the international journal of robotics research and application, vol. 51 no. 2
Type: Research Article
ISSN: 0143-991X

Keywords

Article
Publication date: 11 September 2023

Anne K.H. Neal, Merridee Lynne Bujaki, Sylvain Durocher and François Brouard

The authors examine and compare accounting associations' identities in distinct segments of the accounting profession surrounding the 2014 merger of three Canadian accounting…

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Abstract

Purpose

The authors examine and compare accounting associations' identities in distinct segments of the accounting profession surrounding the 2014 merger of three Canadian accounting associations.

Design/methodology/approach

The authors conceive of accounting associations' magazine front covers as a setting for “identity performance” (i.e. a scenery through which identity dimensions are intentionally communicated to target audiences). The authors examine pre-merger and post-merger associations' identity performances that took place between January 2011 and December 2020 and identify 21 broad themes that the authors interpret in terms of identity logics (i.e. professionalism/commercialism) and audience focus (society/association members), underscoring (dis)similarities in identity performances pre- and post-merger.

Findings

The authors' analysis reveals distinct identity performances for the different segments of the pre-merger accounting profession and for the post-merger unified accounting association. Identity logics manifest differently: a commercial logic dominated for two of the associations and a professional logic dominated for the third. Identity fluidity was evident in the merged association's shift from commercial toward professional logic when the association ceased publishing one magazine and introduced a new one. Society rather than associations' members dominated as a target audience for all associations, but this focus manifested differently. Post-merger, identity performances continued to focus on society as the audience.

Originality/value

The authors highlight the Goffmanian identity performances (Goffman, 1959) taking place via accounting associations' magazines. The authors adopt a segment perspective (Bucher and Strauss, 1961) that demonstrates that commercialism does not trump professionalism in all segments of the profession. For the first time, the authors juxtapose identity logics (professionalism/commercialism) and targeted audiences to better understand how these facets of accountants' identities compare between segments.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 15 September 2023

Sharon Feeney and John Hogan

This paper presents an interpretation of freehand drawings produced by supply chain management undergraduates in response to the question: “What is sustainability?” Having to…

Abstract

Purpose

This paper presents an interpretation of freehand drawings produced by supply chain management undergraduates in response to the question: “What is sustainability?” Having to explain sustainability pictorially forced students to distill what the essence of sustainability meant to them and provided insights into how they perceived sustainability and their roles in achieving sustainability in the context of supply chain management.

Design/methodology/approach

Students were asked to draw and answer the question “What is sustainability?” These drawings were discussed/interpreted in class. All drawings were initially examined quantitatively, before a sample of four were selected for presentation here.

Findings

Freehand drawing can be used as part of a critical pedagogy to create a visual representation to bypass cognitive verbal processing routes. This allows students to produce clear, more critical and inclusive images of their understanding of a topic regardless of their vocabulary.

Practical implications

The authors offer this as a model for educators seeking alternative methods for engaging with sustainability and for creating a learning environment where students can develop their capacity for critical self-reflection.

Originality/value

This study shows how a collaborative learning experience facilitates learners demonstrating their level of understanding of sustainability.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-11-2022-0718

Details

International Journal of Social Economics, vol. 51 no. 4
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 7 September 2022

Davood Ghorbanzadeh and Mohsen Sharbatiyan

Despite promising conceptual developments in value co-creation behaviors, the scholarly attention afforded to the importance of the university website features in strengthening…

Abstract

Purpose

Despite promising conceptual developments in value co-creation behaviors, the scholarly attention afforded to the importance of the university website features in strengthening the university brand image and reputation through students’ value co-creation behaviors is limited. University website features are conceptualized as a hierarchical construct with three dimensions: usability, availability and information. This study aims to investigate the effect of university website features and value co-creation behaviors of students on promoting brand image and brand reputation at Islamic Azad University in Iran.

Design/methodology/approach

This study is quantitative. Using convenience sampling techniques, a responsive group of 384 students was chosen from the Islamic Azad University of Tehran in Iran. Survey methods were used for data collection. Partial least squares structural equation modeling was used to test the derived hypotheses.

Findings

The findings of this study indicated that website features have a positive effect on fostering value co-creation behaviors (participation and citizenship behavior), and participation behavior, in turn, improves university brand image and reputation. At the same time, among value co-creation behaviors, citizenship behavior has no impact on the university’s brand image. Finally, the brand image formed through website features and participation behavior positively affects brand reputation.

Research limitations/implications

This study was conducted in the higher education (HE) sector in one cosmopolitan Iranian city (i.e. Tehran), to which Iranians from other cities travel for studying. Thus, the results of this survey include a variety of subcultures. In the future, a study that incorporates all major metropolitan cities of Iran may increase the generalizability of the findings. Unrelated to the purpose of this study, a future research study may extend the currently studied geographical dimensions and examine the antecedents of university brand reputation across different nations using a cross-cultural approach.

Practical implications

Pragmatically, the findings of this study urge university policymakers, information technology managers and marketers to consider the university website’s unique role in assisting co-creation behavior, which in turn promotes university brand image and reputation in the HE market. One of the ways to assess a university’s brand image and reputation is through the university ranking system. Ascending the ranking system can allow a university to attract qualified students.

Originality/value

These findings contribute to the marketing literature by empirically validating the three elements in the website features construct, providing intelligence on how website features can drive value co-creation behaviors, brand image and reputation. Also, results revealed that the brand image of universities positively affects brand reputation. This study highlights the importance of national and international rankings of universities and students’ sensitivity to such rankings. Undoubtedly, this is evident in Iranian students’ behavior in selecting their university.

Details

Interactive Technology and Smart Education, vol. 21 no. 1
Type: Research Article
ISSN: 1741-5659

Keywords

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