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1 – 10 of over 1000Zainab Al-Ajmi and Kamla Ali Al-Busaidi
This study aims to assess the knowledge-sharing risks and controls in the government sector from the knowledge workers’ perspective.
Abstract
Purpose
This study aims to assess the knowledge-sharing risks and controls in the government sector from the knowledge workers’ perspective.
Design/methodology/approach
This qualitative study combines two techniques. First, the study uses the Delphi technique to identify the risks and rank them. Second, the study used a follow-up interview approach to identify the needed controls to mitigate these identified risks.
Findings
The Delphi study revealed the top knowledge-sharing risks are related to organizational and individual risks. Furthermore, the study identified the top controls that needed to mitigate these identified risks from technology, process and people dimensions. The study findings suggested that implementing controls on people and processes is the most important, and the focus must be on them, especially in the government sector.
Originality/value
The study offers several practical implications for the government sector to establish a knowledge-sharing risks management strategy. Such study has been given little attention in previous research, especially in developing countries.
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Cristian Morosan and Aslıhan Dursun-Cengizci
This study aims to examine hotel guests’ acceptance of technology agency – the extent to which they would let artificial intelligence (AI)-based systems make decisions for them…
Abstract
Purpose
This study aims to examine hotel guests’ acceptance of technology agency – the extent to which they would let artificial intelligence (AI)-based systems make decisions for them when staying in hotels. The examination was conducted through the prism of several antecedents of acceptance of technology agency, including perceived ethics, benefits, risks and convenience orientation.
Design/methodology/approach
A thorough literature review provided the foundation of the structural model, which was tested using confirmatory factor analysis, followed by structural equation modeling. Data were collected from 400 US hotel guests.
Findings
The most important determinant of acceptance of technology agency was perceived ethics, followed by benefits. Risks of using AI-based systems to make decisions for consumers had a negative impact on acceptance of technology agency. In addition, perceived loss of competence and unpredictability had relatively strong impacts on risks.
Research limitations/implications
The results provide a conceptual foundation for research on systems that make decisions for consumers. As AI is increasingly incorporated in the business models of hotel companies to make decisions, ensuring that the decisions are perceived as ethical and beneficial for consumers is critical to increase the utilization of such systems.
Originality/value
Most research on AI in hospitality is either conceptual or focuses on consumers’ intentions to stay in hotels that may be equipped with AI technologies. Occupying a unique position within the literature, this study discusses the first time AI-based systems that make decisions for consumers. The value of this study stems from the examination of the main concept of technology agency, which was never examined in hospitality.
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Saphurah Kezaabu, Stephen Korutaro Nkundabanyanga, Juma Bananuka and Frank Kabuye
This study’s purpose is twofold: First, to investigate the relationship between managerial competences and Integrated Reporting (IR) practices; Second, to test whether all the…
Abstract
Purpose
This study’s purpose is twofold: First, to investigate the relationship between managerial competences and Integrated Reporting (IR) practices; Second, to test whether all the managerial competences attributes are significantly related to IR practices.
Design/methodology/approach
This study adopts a correlational research design, and is also cross-sectional. Data were collected using a questionnaire survey of 188 manufacturing firms in Uganda. Data were analyzed with the help of the Statistical Package for Social Sciences.
Findings
The study finds that significant associations between managerial competences of knowledge and experience exist with IR practices except for skills. However, experience is the most significant predictor of IR practices. This experience is manifest, among others, in the managers’ ability to get the word out to the public including why the public should be proud of what the company does and about what the company offers and works to make it better.
Research limitations/implications
This study did not control governance variables and yet governance and IR are inextricably associated. Future research should aim at testing the efficacy of investing in governance aspects potentially improving IR. This is because Environmental, Social and Governance investing is predicted to make capitalism work better and deal with the grave threat posed by climate change. The study also focuses on manufacturing firms, and these results may be only applicable to the manufacturing firms in Uganda. More research is therefore needed to further understand the effect of managerial competence attributes on IR in manufacturing firms in other contexts. Well, the results imply that more experienced managers are better placed to embrace IR practices than their less experienced counterparts.
Originality/value
The authors find that managerial experience explains IR practices more than competences and this makes intuitive sense since, for example, better experiential communication potentially minimizes the challenges such as lack of comparability, difficulty in communicating entity-specific information, information not available in a usable format and data errors normally encountered by IR (especially electronic) users. Hence, this study enhances our understanding of the role of managerial competences in the improvement of IR practices using perceptions of report preparers from a developing country where IR is voluntary and where the size of the stock market is small.
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Hamada Elsaid Elmaasrawy and Omar Ikbal Tawfik
This paper aims to examine the impact of the assurance and advisory role of internal audit (ADRIA) on organisational, human and technical proactive measures to enhance…
Abstract
Purpose
This paper aims to examine the impact of the assurance and advisory role of internal audit (ADRIA) on organisational, human and technical proactive measures to enhance cybersecurity (CS).
Design/methodology/approach
The questionnaire was used to collect data for 97 internal auditors (IAu) from the Gulf Cooperation Council countries. The authors used partial least squares (PLS) to test the hypotheses.
Findings
The results show a positive effect of the ADRIA on each of the organisational proactive measures, human proactive measures and technical proactive measures to enhance CS. The study also found a positive effect of the confirmatory role of IA on both human proactive measures and technical proactive measures to enhance CS. No effect of the confirmatory role of IA on the organisational proactive measures is found.
Research limitations/implications
This study focused on only three proactive measures to enhance CS, and this study was limited to the opinions of IAu. In addition, the study was limited to using regression analysis according to the PLS method.
Practical implications
The results of this study show that managers need to consider the influential role of IA as a value-adding activity in reducing CS risks and activating proactive measures. Also, IAu must expand its capabilities, skills and knowledge in CS auditing to provide a bold view of cyber threats. At the same time, the institutions responsible for preparing IA standards should develop standards and guidelines that help IAu to play assurance and advisory roles.
Originality/value
To the best of the authors’ knowledge, this is the first study of its kind that deals with the impact of the assurance and ADRIA on proactive measures to enhance CS. In addition, the study determines the nature of the advisory role and the assurance role of IA to strengthen CS.
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Thembekile Debora Sepeng, Ann Lourens, Karl Van der Merwe and Robert Gerber
The purpose of this paper is to show that third-party quality audits (TPQAs) facilitate performance improvement and give confidence to organisations concerning the process quality…
Abstract
Purpose
The purpose of this paper is to show that third-party quality audits (TPQAs) facilitate performance improvement and give confidence to organisations concerning the process quality of services and products. However, because of inconsistencies and unethical practices often observed in the industry, organisations question the significance of TPQA. A perception exists that its initial purpose as an impartial tool ensuring quality of deliverables is no longer upheld. Hence, the need to determine and explain the influence of the ISO 19011 standard interpretation on the application of the audit guidelines in performing TPQA, to promote consistency in the audit process.
Design/methodology/approach
The study employed document analysis of the ISO 19011 standard, followed by semi-structured interviews with certification managers (CBs) to gain insight related to their interpretation and application of the ISO 19011 guidelines.
Findings
The CBs interpret the ISO 19011 guidelines differently; hence, their application of the standard to compile their audit documents differ. Adherence to the principles of auditing particularly, integrity and independence were found as the core of the audit process while their disregard reflects failure of the real intent of auditing. The inconsistencies in the audit procedures and documents developed for auditors are ascribed to some CBs’ personal interpretations.
Originality/value
The study explores how the different interpretations of the ISO 19011 standard prevail and are perceived by the CBs and auditors. The findings aim to support standardisation and reduce the variations across and amongst the different CBs and auditors.
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Prasetyo Adi Wibowo Putro, Dana Indra Sensuse and Wahyu Setiawan Setiawan Wibowo
This paper aims to develop a framework for critical information infrastructure (CII) protection in smart government, an alternative measure for common cybersecurity frameworks…
Abstract
Purpose
This paper aims to develop a framework for critical information infrastructure (CII) protection in smart government, an alternative measure for common cybersecurity frameworks such as NIST Cybersecurity Framework and ISO 27001. Smart government is defined as the government administration sector of CII due to its similarity as a core of smart technology.
Design/methodology/approach
To ensure the validity of the data, the research methodology used in this paper follows the predicting malfunctions in socio-technical systems (PreMiSTS) approach, a variation of the socio-technical system (STS) approach specifically designed to predict potential issues in the STS. In this study, PreMiSTS was enriched with observation and systematic literature review as its main data collection method, thematic analysis and validation by experts using fuzzy Delphi method (FDM).
Findings
The proposed CII protection framework comprises several dimensions: objectives, interdependency, functions, risk management, resources and governance. For all those dimensions, there are 20 elements and 41 variables.
Practical implications
This framework can be an alternative guideline for CII protection in smart government, particularly in government administration services.
Originality/value
The author uses PreMiSTS, a socio-technical approach combined with thematic analysis and FDM, to design a security framework for CII protection. This combination was designed as a mixed-method approach to improve the likelihood of success in an IT project.
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Sumiyana Sumiyana, Efa Agus Agus Susanto, Dian Kartika Kartika Rahajeng and Rijardh Djatu Winardi
This study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for…
Abstract
Purpose
This study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for the main task of auditing local governments at the provincial, regency and municipal levels. Meanwhile, the LGIAs are also a spearhead in identifying and analysing errors, irregularities and fraudulent actions in the finance and development of local government.
Design/methodology/approach
The exploratory case study methodology was used, gathering insights from 18 individuals through interviews. In addition, the authors use a critical perspective of the LGIAs’ behaviours in enhancing their capabilities in compliance with the regulations. Moreover, the authors discuss the low motivation of LGIAs in terms of achievement in knowledge acquisition, a mechanistic curriculum creating a climate of low spirit, mental models in rooted ordinariness and behavioural anxiety in hierarchical systems of expertise.
Findings
This paper infers that the LGIAs reflect inertia in terms of capabilities because its curriculum, environment and organisation have pervasively changed the culture of the work environment. Consequently, although immorally convenient and practical, the LGIAs work with professional discipline and expedient behaviours. In addition, the LGIAs behave performativity, presenting task performances with undynamic capabilities. Lastly, these behaviours imply the need to enhance the LGIAs’ dynamic capabilities by structuring local governments’ adaptive environment. Hence, this adaptive environment, in turn, could facilitate LGIAs’ further being in high spirits in enhancing knowledge-based expertise.
Practical implications
This study firstly implies that the research findings indicate the need for environmental-, organisational- and curriculum-made transformations to change the capabilities and competencies of LGIAs in the future, facilitating them to increase assimilation-learning abilities. Furthermore, the research shows that mental models dominate LGIAs, resulting in low spirits and reluctance to develop their dynamic capabilities. The paper recommends creating a work culture where anxiety is not dominant and changing the flexibility of the professional structure for LGIAs so that they can be promoted from functional to structural officers.
Originality/value
LGIAs work in a cultural environment that is always structured to fulfil what the regulations require. So, this study’s first novelty is that it underlines the ordinary job practices of LGIAs and the low incentives to enhance their dynamic capabilities. Secondly, it is highlighted that the institution’s auspices do not facilitate LGIAs to advance their dynamic capabilities because of the static competency-based development curriculum. Thirdly, the research shows that the LGIAs are a civil apparatus whose employment system in Indonesia implies a no-dismissal culture and halo effect in measuring performance.
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Xudong Pei and Juan Song
The link between interlocking directors and mergers and acquisitions (M&A) efficiency has been analyzed in an information asymmetry environment. Despite an abundance of evidence…
Abstract
Purpose
The link between interlocking directors and mergers and acquisitions (M&A) efficiency has been analyzed in an information asymmetry environment. Despite an abundance of evidence highlighting that interlocking directors do contribute to M&A efficiency in an acquirer-target binary relationship, the target is embedded in a complex network of supplier-customer relationships, which implies that the acquirer needs to consider the value of suppliers, distributors and retailers in the target’s supply chain in improving M&A efficiency. Through the lenses of acquirer-target multivariate relationships, this paper aims to examine how directors with supply chain experience (DSCs) act as heterogeneous network pipes to affect M&A efficiency.
Design/methodology/approach
Using a sample of 311 A-share listed firms on the Shanghai and Shenzhen stock exchanges in China during 2011–2020, this paper investigates the relationship between DSCs and M&A efficiency by using ordinary least squares (OLS) regression.
Findings
Through empirical research, we verify a negative relationship between DSCs and M&A duration and an inverted U-shaped relationship between both DSCs and M&A performance, revealing the complexity of the relationship between experience and efficiency. Furthermore, drawing on upper echelon theory, the information value of DSCs will be greatly reduced when executives have overconfident psychological characteristics, which are mainly shown to negatively moderate the relationship between DSCs and M&A performance. We also conduct multiple robustness tests and supplemental analyses to illustrate the robustness and boundaries of our findings. Finally, DSCs are likely more important in environments among growth and mature firms as well as high-growth industries.
Originality/value
We break through the assumption that interlocking directors contribute to M&A efficiency in an acquirer-target binary relationship and examine the impact of DSCs on M&A efficiency based on micro-empirical evidence from the value of target-related upstream or downstream industries, which extends the connotation of interlocking directors and enriches the study related to factors influencing M&A efficiency.
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Ariana Araújo, Anabela Carvalho Alves and Fernando Romero
This paper aims to present a conceptual model, called LOOP, an acronym for Leadership, Organization, Operation and People, regarding the pull system implementation in Lean…
Abstract
Purpose
This paper aims to present a conceptual model, called LOOP, an acronym for Leadership, Organization, Operation and People, regarding the pull system implementation in Lean companies. Lean should be holistically implemented to achieve the performance for what it is known. Pull is one of the Lean thinking principles, and it is the production control system underneath the Lean philosophy. However, to implement pull, an organizational transformation in companies’ different areas is needed.
Design/methodology/approach
This model was developed following up a case study of a representative example of a multinational company which has been implementing Lean for a long time but without achieving a well-succeeded pull implementation.
Findings
Based on that, the authors developed the LOOP model that is an integrated framework with the goal to promote a Lean culture, which includes four dimensions: leadership, organization, operation and people.
Originality/value
Based on the LOOP conceptual model, a different, and hopefully more effective, perspective is presented, establishing some proposals for the four dimensions and for the production and control system selection criteria to implement Lean.
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Vishwanatha S.R. and Durga Prasad M.
The case was developed from secondary sources and interviews with a security analyst. The secondary sources include company annual reports, news reports, analyst reports, industry…
Abstract
Research methodology
The case was developed from secondary sources and interviews with a security analyst. The secondary sources include company annual reports, news reports, analyst reports, industry reports, company websites, stock exchange websites and databases such as Bloomberg and CMIE Prowess.
Case overview/synopsis
Increasing competition in product and capital markets has put tremendous pressure on managers to become more cost competitive. To address their firms' uncompetitive cost structures, managers may have to consider dramatic restructuring of their businesses. During 2014–2017, Tata Steel Ltd (TSL) UK considered a series of divestitures and a merger plan to nurse the company back to health. The case considers the economics of the restructuring plan. The case is designed to help students analyze a corporate downsizing program undertaken by a large Indian company in the UK and to highlight the dynamic role of the CFO and governance issues in family firms. It introduces students to issues surrounding a typical restructuring and provides students a platform to practice the estimation of value creation in a restructuring exercise. While some cases on corporate restructuring in the context of developed economies are available, there are very few cases written in an emerging market context. This case bridges that gap. TSL presents a unique opportunity to study corporate restructuring necessitated by a failed cross-border acquisition. It illustrates the potential for value loss in large, cross-border acquisitions. It shows how managerial hubris can prompt family firm owners to overbid in acquisitions and create legacy hot spots. In addition, the case can be used to discuss the causes of governance failures such as weak institutional monitoring and poor legal enforcement in emerging markets that could potentially harm minority shareholders.
Complexity academic level
The case was developed from secondary sources and interviews with a security analyst. The secondary sources include company annual reports, news reports, analyst reports, industry reports, company websites, stock exchange websites and databases such as Bloomberg and CMIE Prowess.
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