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Changes in external auditing over four decades motivates a historical investigation of how client employees' perceptions of auditors have changed across this period.
Abstract
Purpose
Changes in external auditing over four decades motivates a historical investigation of how client employees' perceptions of auditors have changed across this period.
Design/methodology/approach
This paper uses a longitudinal quasi-experiment to compare current client employees' perceptions of the auditor with results from 1972.
Findings
Changes in client employees' perceptions of the audit, its usefulness and of auditor-client conflict suggest increases in auditor independence. However, this paper also finds that despite decades of efforts to strengthen auditor independence and skepticism, the primary analogy client employees apply to the external auditor remains “consultant”.
Practical implications
The findings contribute to the discussion of whether regulatory and standard changes in the audit environment have changed aspects of client employees' perceptions of auditors.
Originality/value
The paper contributes by presenting a unique approach to partially replicating a historic study using a quasi-experimental research design.
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Keywords
Vasilis Theoharakis, Robert Wapshott and Lamin Cham
Managers of public organizations in liberalized sectors face the dual imperative of retaining skilled employees who might be poached by commercial competitors and improving…
Abstract
Purpose
Managers of public organizations in liberalized sectors face the dual imperative of retaining skilled employees who might be poached by commercial competitors and improving service performance levels without a free hand to invest resources. While employee work engagement (EWE) has been previously suggested as a solution to such management challenges, limitations in its ability to retain employees have been identified. We therefore examine how a social identity crafting (SIC) approach to public leadership that confers a sense of group identity among team members can enhance and extend beyond EWE in addressing this dual imperative.
Design/methodology/approach
We report findings from a survey of employees (n = 199) at “ATCO,” a state-owned national airline that is facing challenges from commercial rivals within a new, competitive environment.
Findings
We confirm previously identified limitations of EWE and, further, demonstrate that a social identity approach to leadership offers a promising avenue for public managers, not only by enhancing employee engagement but, more importantly, by enhancing retention and service performance.
Originality/value
We contribute to studies of leadership, particularly for managers operating in the public sector and resource-constrained environments, demonstrating how SIC, which does not require costly investment to attain, can deliver improved service performance and reduced employee turnover intention, operating beyond EWE, which reaches a plateau in respect of the latter.
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The purpose of this study is to bring to light the downside of the positive effects of corporate social responsibility (CSR) concerning employee work practices. The focus is on…
Abstract
Purpose
The purpose of this study is to bring to light the downside of the positive effects of corporate social responsibility (CSR) concerning employee work practices. The focus is on the aspects of excess work ethic (EWE) that are hypothesized as the result of increased organizational identification (OI) due to CSR engagement. This excessive involvement by employees in their work results in neglect of their personal lives.
Design/methodology/approach
The sample has been taken from employees of various organizational sectors in Pakistan. Structural equation modeling is used to analyze the hypothesized relationships among the variables in the conceptual framework.
Findings
The findings of the study reveal that CSR perception of employees negates the excessive work ethic but the introduction of a higher level of OI due to work meaningfulness indirectly positively affects EWE with pro-environmental orientation (PEO) as a moderator.
Originality/value
The relationship between CSR and variables such as work engagement has been explored in the recent literature but the heightened level of OI indulging the employees into overwork is rarely been explored. Also, the use of PEO as a mediator adds to the knowledge on the subject.
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LORD ORR‐EWING, chairman of the Metrication Board, is tall and slim and walks with the effortlessly controlled quickness of an athlete. But this is not surprising, because he is…
Abstract
LORD ORR‐EWING, chairman of the Metrication Board, is tall and slim and walks with the effortlessly controlled quickness of an athlete. But this is not surprising, because he is an athlete, if only a part‐time one.
The purpose of this short paper is to focus on the parallel games of journal rankings and citation counts.
Abstract
Purpose
The purpose of this short paper is to focus on the parallel games of journal rankings and citation counts.
Design/methodology/approach
The paper analyses journal ranking and citation procedures.
Findings
Journal rankings can often reflect personal bias, and therefore can be flawed.
Originality/value
The paper highlights the differences in ranking journals and citations, globally.
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Keywords
Robert E. Kleine, Susan Schultz Kleine and Douglas R. Ewing
This paper aims to provide evidence that theory-based effects of role-identity cultivation stages on self-symbolizing consumption activities do exist.
Abstract
Purpose
This paper aims to provide evidence that theory-based effects of role-identity cultivation stages on self-symbolizing consumption activities do exist.
Design/methodology/approach
Specific focus is placed upon differing motives between rookie versus veteran role-identity actors and how these differences lead to symbolic self-completion and self-retention behaviors. Effects of these motives are examined in the context of college student identity transitions.
Findings
Evidence is found for a pattern, whereby role-identity rookies with fewer role-identity-related possessions are more likely to self-symbolize the role-identity outwardly than veteran consumers having more role-identity-related resources, such as possessions. Self-retention via possessions is also more evident with rookies making the transition from one role-identity to the next, replacement role-identity. Findings are replicated for both readily available and favorite possessions related to a role-identity.
Research limitations/implications
Future role-identity research in marketing may miss unique and important insights without accounting for role-identity cultivation stage.
Practical implications
Current evidence highlights the importance of identity cultivation stage, symbolic self-completion and self-retention as factors to consider in understanding market segments associated with respective role-identities.
Originality/value
Extant research does not yet account for how consumption activities serving both symbolic and functional purposes support role-identity transitions. This inquiry is directed at contributing to this need.
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The Librarians of Glasgow University since 1641 are identified, andtheir periods of office summarised and assessed as far as informationallows. The terms of appointment in early…
Abstract
The Librarians of Glasgow University since 1641 are identified, and their periods of office summarised and assessed as far as information allows. The terms of appointment in early years and pattern of town and university alternating nominations are outlined, and the gradual development of the post into that of a professional librarian in the twentieth century is illustrated.
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William Riggs and Ruth L. Steiner
This chapter introduces how the built environment and walking are connected. It looks at the interrelationships within the built environment, and how those are changing given…
Abstract
This chapter introduces how the built environment and walking are connected. It looks at the interrelationships within the built environment, and how those are changing given planning and policy efforts to facilitate increased walking for both leisure activity and commuting. Using a broad review and case-based approach, the chapter examines this epistemological development of walking and the built environment over time, reviews the connections, policies and design strategies and emerging issues. The chapter shows many cases of cities which are creating a more walkable environment. It also reveals that emerging issues related to technology and autonomous vehicles, vision zero and car-free cities, and increased regional policy may play a continued role in shaping the built environment for walking. This dialogue provides both a core underpinning and a future vision for how the built environment can continue to influence and respond to pedestrians in shaping a more walkable world.
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This study analyzes the impact of different types of social capital (structural, relational, cognitive) from different sources (internal and external) generated in electronic…
Abstract
Purpose
This study analyzes the impact of different types of social capital (structural, relational, cognitive) from different sources (internal and external) generated in electronic social networks on organizational performance.
Design/methodology/approach
We test our hypotheses using OLS regression analysis of data obtained from nonprofit organization (NPO) fundraising on a popular online social networking website.
Findings
The results provide insights into the multifaceted, complex nature of social capital in electronic environments. We find that electronic social capital does indeed impact organizational outcomes, but that these impacts vary depending on the type of social capital, the type of outcomes, and roles within the social network.
Originality/value
These results clearly indicate the need to further research exploring social capital, in all its forms, within increasingly popular online and electronic social networks. While specifically applicable to NPOs, the findings also provide important insights for a wide variety of organizations.
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