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Article
Publication date: 20 May 2020

John Kalimilo Malagila, Ganga Bhavani and Christian Tabi Amponsah

The purpose of this paper is to explore the perceived association between audit rotation (AR) and audit quality (AQ) using respondents from a sample of audit firms…

Abstract

Purpose

The purpose of this paper is to explore the perceived association between audit rotation (AR) and audit quality (AQ) using respondents from a sample of audit firms operating in a developing economy, the United Arab Emirates (UAE). The paper addresses the following research question: How do UAE auditors perceive the association between various forms of AR and AQ?

Design/methodology/approach

The authors collected perception data from a sample of UAE auditors using a questionnaire, and applied several non-parametric statistical techniques to analyze the data, and to answer five exploratory research questions on the perceived association between various forms of AR and AQ.

Findings

The findings suggest that the UAE auditors in our sample did not perceive the association between individual types of AR and AQ as significantly different, and that AR in general is essential for AQ improvement and enhances trust in the audit process. Similarly, we find more support for the perception that medium audit tenure is associated with a lower impairment effect on auditor independence. Furthermore, we find no significant differences in perception based on gender, but younger/less experienced professionals and professionals in self-employed practices and small audit firms (compared to other demographics) significantly perceived AR enforceability and AT length to be associated with AQ. Our findings help to enrich our understanding of the perceived AR-AQ association in a relatively new context and less researched audit area in a developing economy.

Originality/value

Although lively debates on the question of AR and AQ within the accounting, finance, investment professions and in the financial media continue, there has been relatively limited knowledge and a dearth of empirical studies on this question in most developing economies. Being the first attempt in the country – the UAE, this study contributes towards addressing this gap in empirical knowledge by exploring the perceived association between various forms of AR and AQ in a developing economy.

Details

Journal of Accounting in Emerging Economies, vol. 10 no. 3
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 13 April 2012

Gerard Hampton, Andrew N. Baldwin and Gary Holt

This paper aims to investigate the impacts on project delay from the perspective of construction stakeholders. Specifically, it aims to make a comparison between…

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Abstract

Purpose

This paper aims to investigate the impacts on project delay from the perspective of construction stakeholders. Specifically, it aims to make a comparison between traditional procurement based on standard contract forms and private/public partnerships (PPPs), for the procurement of public sector projects in Scotland.

Design/methodology/approach

A structured questionnaire survey was used to elicit perceptions of seven delay impact groupings. Response data were analysed using hypothesis tests to observe perceived differences among these groupings, in respect of each procurement method. Follow‐up semi‐structured telephone interviews further explored stakeholders' views and broader issues.

Findings

Significant differences of perception were identified between the impacts of: client, contractor, designer, financial, labour and material related delay factors. These were felt to have greater “delay potential” under traditional vis‐à‐vis PPP procured projects. There was no significant difference among plant‐related factors. Preference for traditional procurement in achieving “project quality” and “value for money” was observed; but at the perceived risk of potentially encountering more delays. PPP was preferred for achieving best “time performance” and was the favoured procurement option “overall”.

Research limitations/implications

Findings add to the existing body of procurement‐choice knowledge generally and their relationship to project delays and associated costs, specifically.

Practical implications

Practitioners may wish to consider the perceived benefits of PPP procurement in better dealing with potential delay impacts.

Social implications

Reduction in delay and construction cost holds potential benefit to all who procure constructed facilities.

Originality/value

The work is novel in the specific contexts of public sector stakeholders surveyed and their geographical location.

Details

Journal of Financial Management of Property and Construction, vol. 17 no. 1
Type: Research Article
ISSN: 1366-4387

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Book part
Publication date: 20 October 2015

Michael Preece

This research explores perceptions of knowledge management processes held by managers and employees in a service industry. To date, empirical research on knowledge…

Abstract

This research explores perceptions of knowledge management processes held by managers and employees in a service industry. To date, empirical research on knowledge management in the service industry is sparse. This research seeks to examine absorptive capacity and its four capabilities of acquisition, assimilation, transformation and exploitation and their impact on effective knowledge management. All of these capabilities are strategies that enable external knowledge to be recognized, imported and integrated into, and further developed within the organization effectively. The research tests the relationships between absorptive capacity and effective knowledge management through analysis of quantitative data (n = 549) drawn from managers and employees in 35 residential aged care organizations in Western Australia. Responses were analysed using Partial Least Square-based Structural Equation Modelling. Additional analysis was conducted to assess if the job role (of manager or employee) and three industry context variables of profit motive, size of business and length of time the organization has been in business, impacted on the hypothesized relationships.

Structural model analysis examines the relationships between variables as hypothesized in the research framework. Analysis found that absorptive capacity and the four capabilities correlated significantly with effective knowledge management, with absorptive capacity explaining 56% of the total variability for effective knowledge management. Findings from this research also show that absorptive capacity and the four capabilities provide a useful framework for examining knowledge management in the service industry. Additionally, there were no significant differences in the perceptions held between managers and employees, nor between respondents in for-profit and not-for-profit organizations. Furthermore, the size of the organization and length of time the organization has been in business did not impact on absorptive capacity, the four capabilities and effective knowledge management.

The research considers implications for business in light of these findings. The role of managers in providing leadership across the knowledge management process was confirmed, as well as the importance of guiding routines and knowledge sharing throughout the organization. Further, the results indicate that within the participating organizations there are discernible differences in the way that some organizations manage their knowledge, compared to others. To achieve effective knowledge management, managers need to provide a supportive workplace culture, facilitate strong employee relationships, encourage employees to seek out new knowledge, continually engage in two-way communication with employees and provide up-to-date policies and procedures that guide employees in doing their work. The implementation of knowledge management strategies has also been shown in this research to enhance the delivery and quality of residential aged care.

Details

Sustaining Competitive Advantage Via Business Intelligence, Knowledge Management, and System Dynamics
Type: Book
ISBN: 978-1-78560-707-3

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Article
Publication date: 14 February 2020

Tingting Jiang, Shiting Fu and Enmei Song

One of the primary challenges of conducting information encountering (IE) research is the difficulty in capturing people's IE experiences. The purpose of this paper is to…

Abstract

Purpose

One of the primary challenges of conducting information encountering (IE) research is the difficulty in capturing people's IE experiences. The purpose of this paper is to develop a general description framework of IE experiences as guidance for participants to record diary entries in diary studies of IE.

Design/methodology/approach

340 descriptions of IE incidents were collected from 18 previous IE studies as secondary data. A thematic analysis of the secondary data engendered a general description framework of IE experiences composed of 9 main themes and 31 sub-themes. The framework was then applied in a diary study to investigate Generation Z's online IE behavior.

Findings

The nine main themes of the framework, including “environment”, “foreground activity”, “stimulus noticed”, “reaction to stimulus”, “content examined”, “interaction with encountered information”, “value of experience”, “pre-encountering emotional state”, and “post-encountering emotional state”, were used to create a diary questionnaire for collecting IE incidents. The sub-themes were refined and organized into a coding scheme for the content analysis of the incidents collected. The diary study collected 255 valid IE incidents which were analyzed based on three phases, that is, pre-encountering, encountering, and post-encountering.

Originality/value

The value of this study consists in its methodological contributions. First, it makes creative use of secondary data accumulated in the literature and derives from the thematic analysis a general framework which people follow to describe their IE experiences. Second, it demonstrates the great potential of diaries for data collection in IE research through the successful application of the general description framework of IE experiences in a diary study. Third, the diary questionnaire created based on the framework provides sufficient guidance in eliciting complete and detailed IE incidents.

Details

Journal of Documentation, vol. 76 no. 4
Type: Research Article
ISSN: 0022-0418

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Book part
Publication date: 19 June 2019

Antonietta Bonello

Abstract

Details

Understanding the Investor: A Maltese Study of Risk and Behavior in Financial Investment Decisions
Type: Book
ISBN: 978-1-78973-705-9

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Article
Publication date: 5 May 2020

Aayush Singha Roy, Dipankar Bose and U.K. Bera

In this article, we identify various foodservice-related attributes that are important for undergraduate students residing in hostels and avail service from specific…

Abstract

Purpose

In this article, we identify various foodservice-related attributes that are important for undergraduate students residing in hostels and avail service from specific foodservice providers. We also investigate the performance of attributes to determine areas where the foodservice providers should maintain a high performance or where improvement is required.

Design/methodology/approach

We apply the Kano methodology to design the questionnaire for 24 different attributes. For each attribute, we construct three questions; namely, functional type, dysfunctional type, and performance of the hostel foodservice. We collect a total of 317 responses. We use multiple methods to determine the dominant category. Finally, combining the values of these methods, we study relative positions of the attributes in the importance–performance grid.

Findings

Based on the Kano categorization, quality-related attributes are most important, followed by hygiene, comfort, availability, variety, and time, in the descending order. The gender of the respondent plays an important role in categorization of some attributes. Using the importance–performance analysis, we identify the attributes where the foodservice provider should maintain a high performance or where improvement is required. Improvements in some attributes are difficult due to foodservice provider's self-assessment of high performance or high difficulty for improvement.

Originality/value

In this study, we examine the importance of various foodservice attributes among undergraduate residential students. We combine multiple methods of Kano categorization to compute importance values of the attributes. We also investigate the reasons behind the gap between student's and foodservice manager's perception of the performance of these attributes.

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Article
Publication date: 12 March 2018

Antti Ylä-Kujala, Salla Marttonen-Arola and Timo Kärri

The role of management control is frequently emphasized in connection with inter-organizational relationships and value networks. For example, boundary-spanning cost and…

Abstract

Purpose

The role of management control is frequently emphasized in connection with inter-organizational relationships and value networks. For example, boundary-spanning cost and accounting control techniques have been studied in multifaceted empirical settings. The prevalence of such techniques is, however, currently unknown in conjunction with companies’ interests to increase inter-organizational integration in general. Additionally, also the nexus between the internal state of cost management and the company’s willingness to develop inter-organizational relationships requires further investigation. The paper aims to discuss these issues.

Design/methodology/approach

The study is based on an extensive survey that was responded to by more than 1,500 CEOs and CFOs from large, medium-sized and small Finnish enterprises in a variety of industries. As the authors chose the mixed-methods approach, both quantitative and qualitative data were collected for the study.

Findings

The findings suggest that companies can be allocated to five clusters: “the cost experts,” “the trustful,” “the holdouts,” “the trailblazers” and “the uncertain”. When the networking-oriented clusters, “the trustful” and “the trailblazers” are combined, the authors can conclude that 40 percent of the studied companies are interested in increasing inter-organizational integration. However, only 7 percent have boundary-spanning techniques in use. There is also a correlation between interest in integrating and developing cost management.

Research limitations/implications

This paper contains several theoretical implications, although further research, e.g. comparative studies, is required to verify the findings. The scarcity of managerial implications can be regarded as a limitation.

Originality/value

This paper fills several untapped research gaps by studying inter-organizational integration in the cost management context from multiple, complementary perspectives with a particularly large set of data.

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Article
Publication date: 1 April 2001

H.P. Wolmarans

In recent years, investment management education has become increasingly relevant. As a result of this development, it is essential that various role players should be…

Abstract

In recent years, investment management education has become increasingly relevant. As a result of this development, it is essential that various role players should be consulted to ensure that investment management is taught in line with practitioners’ requirements. The South African Qualifications Authority also specifies that educators and practitioners should collaborate to maintain relevance in all fields of education. The importance of various areas in investment management was investigated. This article compares the ranking of these areas in terms of their importance as perceived by academics and practitioners. The study being reported also aimed to determine whether gaps exist between the areas that academics regard to be important and the areas that practitioners regard as such. Areas that are generally regarded to be most important include asset allocation, fundamental analysis and the measurement of risk and return. Areas that are regarded to be least important include arts, antiques and other hard assets; rights and capitalisation issues; and real estate. Areas in need of research include the measurement of risk and return; asset allocation; derivatives; and global markets and instruments. The findings of this study could have a significant impact on the provision of relevant training for South African investment specialists.

Details

Meditari Accountancy Research, vol. 9 no. 1
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 10 October 2016

Ishani Buddika Soysa, Nihal Palitha Jayamaha and Nigel Peter Grigg

The purpose of this paper is to develop a performance measurement (PM) framework for Australasian nonprofit organisations (NPOs) involved in healthcare, and operational…

Abstract

Purpose

The purpose of this paper is to develop a performance measurement (PM) framework for Australasian nonprofit organisations (NPOs) involved in healthcare, and operational descriptions for each PM dimension within this framework.

Design/methodology/approach

Literature relating to the balanced scorecard and other PM frameworks was examined to develop an initial conceptual model, and this model was substantially improved by collecting qualitative data from nine Australian and New Zealand healthcare NPOs using a case study approach.

Findings

The study identifies nine causally related PM dimensions: mission, strategy, organisational capabilities, infrastructure and people development (people and information), financial health, processes, and stakeholder satisfaction (clients, people, and donors). The study also recognised that “Mission” and “Strategy” should be PM dimensions and that healthcare NPOs should focus on satisfying its people, not only donors and clients. Additionally, 41 operational descriptions are developed for each of these dimensions and can enable detailed PM items to be derived by organisations.

Originality/value

The study is the first study that has been undertaken to develop a PM framework for the Australasian NPOs to a level that it can be readily used by the practitioners (following customisation to their own specific context). The developed model also serves as a basis for future quantitative academic research aimed at testing and empirical validation of the conceptual model.

Details

The TQM Journal, vol. 28 no. 6
Type: Research Article
ISSN: 1754-2731

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Article
Publication date: 1 July 2021

Jing Yuan and Lingyu Guo

The purpose of this paper is to investigate the status quo of digital poverty among adolescents in China, analyze the characteristics and the causes, then propose…

Abstract

Purpose

The purpose of this paper is to investigate the status quo of digital poverty among adolescents in China, analyze the characteristics and the causes, then propose countermeasures to provide reference for alleviating digital poverty among adolescents.

Design/methodology/approach

The study developed an initial scale of digital poverty among adolescents and used survey data to revise the scale, on this basis, formed a questionnaire, which was distributed to nationwide adolescents. The study developed its findings from the 837 valid questionnaire respondents.

Findings

The digital poverty among adolescents is mainly shown in the poverty of digital ability, digital psychology and digital environment and presents the following characteristics, that is, insufficient information seeking ability and information selection ability needing to be improved; equipped with basic information awareness but lack of information evaluation ability; lack of patience in obtaining information and inclined to the principle of least effort; imperfect knowledge structure and immature psychological emotions and vulnerable to external interference; having a certain relationship with the information environment, but not significantly affected by regional economic differences. Finally, the study puts forward countermeasures to alleviate digital poverty among adolescents.

Practical implications

Understanding of the digital poverty among adolescents will likely demand rethinking into a number of issues ignored by information poverty studies.

Originality/value

Few studies focus on digital poverty among adolescents. This study developed an initial scale of digital poverty among adolescents and revised it by survey data, then conducted an empirical study through questionnaire, which could expand the understanding of information poverty in the field of library and information science.

Details

Journal of Documentation, vol. 77 no. 6
Type: Research Article
ISSN: 0022-0418

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