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21 – 30 of over 112000
Article
Publication date: 18 March 2022

Yusun Jung and Moon-Kyung Cho

This paper aims to examine the extent to which two commonly recommended information sharing and communication interventions, direct reporting lines between the internal audit…

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Abstract

Purpose

This paper aims to examine the extent to which two commonly recommended information sharing and communication interventions, direct reporting lines between the internal audit function (IAF) and the audit committee (AC) and their joint reviews of internal audit standards and procedures, improve the internal audit in the continuous audit control and monitoring efforts.

Design/methodology/approach

This study uses data from the Audit Intelligence Suite-Benchmarking (AIS) Report for the years 2007 to 2016 published by the Institute of Internal Auditors. The authors test the research hypotheses using the ordinary least squares regression method.

Findings

Functional reporting lines from the IAF to the AC positively impact the internal audit, but administrative lines have a negative impact. Reviews conducted jointly between the IAF and the AC positively influence the internal audit. The impacts of reporting lines and joint reviews are also associated with accounting complexity within a given industry, organizational control structure, organizational scope and the level of IAF’s responsibilities over internal control environment to comply with Sarbanes–Oxley (SOX) Act of 2002.

Research limitations/implications

Because the study uses AIS data, operationalization of variables is constrained to items in the given data set. Future studies, including field studies, may identify other variables and measures using diverse data sources. This study expands the knowledge of effective means of information sharing and communication to enhance interactions between the IAF and the AC.

Practical implications

The results suggest that the use of reporting lines should correspond to accounting complexity, organizational control structure, organizational scope, and reliance on the IAF in handling SOX responsibilities. They also highlight the importance of joint reviews between the IAF and AC in ensuring a high-quality internal audit.

Originality/value

The authors envisioned reporting lines and joint reviews as an excellent tool to balance the relationship between the IAF and the AC for continuous internal auditing beyond generating internal audit reports according to the US Committee of Sponsoring Organizations of the Treadway Commission framework Principle 14.

Details

Managerial Auditing Journal, vol. 37 no. 4
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 March 1983

Helen Rippier Wheeler

Five years ago a friend whose business has the word “women” in its title began referring to me requests she received for information about a large area encompassing women's…

Abstract

Five years ago a friend whose business has the word “women” in its title began referring to me requests she received for information about a large area encompassing women's issues, herstory, Women Studies, feminism, nonsexist education, nontraditional employment, reentry persons, comparable worth, health, portrayal of women in literature, scientific developments by and affecting women, etc. They came from feminist and sexist people of all ages throughout the world. Most, however, were American women attempting to bridge the information gap and to counteract misinformation and lack of information about and affecting females. This eventually evolved into a non‐profit service through which I responded directly to inquiries.

Details

Collection Building, vol. 5 no. 3
Type: Research Article
ISSN: 0160-4953

Article
Publication date: 19 March 2018

Lauren Bishop, Ann Hemingway and Sara Ashencaen Crabtree

UK mental health strategy calls for interventions that empower people to self-manage their condition. In lifestyle coaching, coach and client work collaboratively on positive…

Abstract

Purpose

UK mental health strategy calls for interventions that empower people to self-manage their condition. In lifestyle coaching, coach and client work collaboratively on positive behaviour change to improve client health. There is debate about the appropriateness of coaching for mental health, yet claims have not been supported with evidence. Therefore, the purpose of this paper is to explore the nature and scope of the existing research literature in this field.

Design/methodology/approach

Scoping review.

Findings

The growing evidence base shows positive outcomes of coaching; for instance, symptom reduction, enhanced self-management and achievement of personal goals.

Research limitations/implications

The evidence base is small and of variable quality, offering insights that warrant further exploration.

Practical implications

Coaching not only supports better self-management but also addresses further mental health strategy priorities (such as improved physical health and social functioning). Coaches need not be mental health experts; therefore coaching may be a cost-effective intervention.

Social implications

As mental ill-health prevalence continues to rise despite widespread use of Improving Access to Psychological Therapies and medication, there is a need to explore how novel approaches such as coaching might be integrated into mental healthcare.

Originality/value

This is the first study to collate the evidence on mental health coaching, highlighting its extensive potential, which should be further explored in research and practice.

Details

Journal of Public Mental Health, vol. 17 no. 1
Type: Research Article
ISSN: 1746-5729

Keywords

Open Access
Article
Publication date: 18 April 2024

Jonathan Orsini and Hannah M. Sunderman

The current paper is part of a larger scoping review project investigating the intersection of leader(ship) identity development and meaning-making. In this review, we analyzed…

Abstract

Purpose

The current paper is part of a larger scoping review project investigating the intersection of leader(ship) identity development and meaning-making. In this review, we analyzed 100 articles to determine the current extent of literature that covers the intersection of leader(ship) identity development, meaning-making and marginalized social identities.

Design/methodology/approach

A review of the extant literature is included, and a conceptual model is suggested for further exploration into this critical and under-researched domain.

Findings

More research is needed at the intersection of leadership identity development, meaning-making and marginalized social identities.

Originality/value

As this area of study has expanded, scholars have noted an absence of research on the effect of multiple social identities, especially marginalized identities, on meaning-making and leadership identity construction.

Details

Journal of Leadership Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1552-9045

Keywords

Article
Publication date: 15 November 2018

Jaelan Sumo Sulat, Yayi Suryo Prabandari, Rossi Sanusi, Elsi Dwi Hapsari and Budiono Santoso

The health belief model (HBM) is the behavioral change theory most widely used in health behavior studies. Several studies have identified the limitations of this model, one of…

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Abstract

Purpose

The health belief model (HBM) is the behavioral change theory most widely used in health behavior studies. Several studies have identified the limitations of this model, one of which concerns the validity in predicting behavioral changes. The purpose of this paper, scoping review, is to map the validity of HBM variables in predicting behavioral changes based on available synthesized evidences.

Design/methodology/approach

A scoping review was conducted using the Arksey and O’Malley’s framework. PubMed, Health Evidence, Cochrane Database of Systematic Reviews, ScienceDirect and Google Scholar were searched using a combination of keywords: health belief model, review, systematic review and meta-analysis between February 15 and March 18, 2016.

Findings

Of the 1,457 articles, 4 met the inclusion criteria. All results showed that HBM variables were consistently related to behaviors and the strength of the correlation were varied. Perceived barriers and perceived benefits were the strongest predictor, while perceived severity was the weakest. The association between HBM variables and behaviors was moderated by some aspects of behavioral outcomes, the study design and the time interval between measurement of the HBM variables and behavior.

Originality/value

Although the four main variables of HBM have been shown to be related to behavior, the overall outcomes are varied and have not demonstrated conclusive evidence during the last ten years. The results of this scoping review imply the need for a systematic review and meta-analysis of the results of recent studies. In addition, more longitudinal studies are needed to ensure the validity of HBM variables by considering any possible moderators.

Details

Health Education, vol. 118 no. 6
Type: Research Article
ISSN: 0965-4283

Keywords

Book part
Publication date: 27 September 2022

Matthew Bennett and Emma Goodall

Abstract

Details

Autism and COVID-19
Type: Book
ISBN: 978-1-80455-033-5

Article
Publication date: 17 October 2023

Teresa June Atkinson, Rebecca Oatley and Simon Evans

The purpose of this paper is to report on a scoping review of the advantages and challenges of extra care housing (ECH) provision in the UK for people living with dementia. Access…

Abstract

Purpose

The purpose of this paper is to report on a scoping review of the advantages and challenges of extra care housing (ECH) provision in the UK for people living with dementia. Access to suitable housing is a fundamental right for people living with dementia and can enable people to live as well as possible (Twyford and Porteus, 2021). Understanding the advantages and disadvantages of different models of housing with care has been identified as a research priority by people living with dementia (Barrett et al., 2016) but “there is no current consensus on the best model of specialist housing for people with dementia” (Twyford and Porteus, 2021, p. 29).

Design/methodology/approach

This scoping review identifies the advantages and disadvantages of living in ECH for people with dementia. It is the preliminary stage of a study that seeks to develop knowledge about different models of ECH for people living with dementia (Atkinson et al., 2021).

Findings

Advantages include the promotion of independence, flexible staffing, safety and security, social inclusion, physical design and integrated service provision. Disadvantages include barriers to entry, tensions between independence and support, managing advanced dementia, resourcing flexible care, managing social exclusion, loneliness and stigma and a disabling environment.

Research limitations/implications

The scoping review reinforces the need for further research into different models of ECH provision in the UK for people living with dementia. The review provides insight that is of benefit to all stakeholders involved in ECH and contributes to the development of evidence-based provision called for in the recent All Party Parliamentary Group inquiry (Twyford and Porteus, 2021).

Originality/value

This scoping review summarises the current position for people living with dementia in ECH.

Details

Housing, Care and Support, vol. 26 no. 3/4
Type: Research Article
ISSN: 1460-8790

Keywords

Article
Publication date: 19 May 2023

Abhishek Behl, Vijay Pereira, Achint Nigam, Samuel Wamba and Rahul Sindhwani

The purpose of this paper is to investigate the potential of NFTs in revolutionizing innovation management and information systems. Innovations done by firms are blatantly used by…

Abstract

Purpose

The purpose of this paper is to investigate the potential of NFTs in revolutionizing innovation management and information systems. Innovations done by firms are blatantly used by other firms to develop cheap knock-off. This leads to huge economic loses to the firm investing in research and development activities. Firms are in need of trusted, immutable and verifiable means of storing information which cannot be used by others, even if publically available without their consent. Non-fungible tokens (NFTs) appear to be one such solution to this problem that has recently attracted a lot of investor interest. Using NFTs the information is tokenized and is stored in a secure manner.

Design/methodology/approach

Through this scoping review, the authors investigate the influence of NFTs towards the innovation management from the dual aspects of management and information systems. This scoping review is underpinned by the five-stage framework by Arksey and O’Malley. The five stages of Arksey and O’Malley’s framework were used in this analysis to classify the literature through five stages of identifying the initial research questions; locating relevant studies; study selection; charting the data; and compiling, summarizing and reporting the results.

Findings

This study suggests that NFTs on the blockchain have significant potential to revolutionize innovation management and information systems. Theoretical frameworks used in investigating the role of digital tokens in blockchain management are mainly based on contracts, diversity theory, portfolio theory and faking likelihood theory. The study reveals gaps in the literature, particularly in the under-researched areas of behavioural psychology and social psychology theories. The appropriate regulation and regulation authority for different types of digital tokens are required. The study also presents archetypes that represent patterns in the current landscape of blockchain tokens, which have significant potential for future research and practical applications.

Originality/value

This study is unique in its approach to assessing the future of NFTs in the field of innovation and information management. While many existing reviews have focused on describing the progress and development of NFTs in the past, this study takes a forward-looking perspective and projects the future potential of NFTs. This innovative approach allows for a deeper understanding of the potential impact of NFTs in various fields such as entrepreneurship, innovation management and tokenomics. Therefore, this study contributes to the literature on NFTs by providing insights and recommendations for future research and practical applications.

Details

Journal of Knowledge Management, vol. 28 no. 1
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 21 March 2024

Camille J. Mora, Arunima Malik, Sruthi Shanmuga and Baljit Sidhu

Businesses are increasingly vulnerable and exposed to physical climate change risks, which can cascade through local, national and international supply chains. Currently, few…

Abstract

Purpose

Businesses are increasingly vulnerable and exposed to physical climate change risks, which can cascade through local, national and international supply chains. Currently, few methodologies can capture how physical risks impact businesses via the supply chains, yet outside the business literature, methodologies such as sustainability assessments can assess cascading impacts.

Design/methodology/approach

Adopting a scoping review framework by Arksey and O'Malley (2005) and the PRISMA extension for scoping reviews (PRISMA-ScR), this paper reviews 27 articles that assess climate risk in supply chains.

Findings

The literature on supply chain risks of climate change using quantitative techniques is limited. Our review confirms that no research adopts sustainability assessment methods to assess climate risk at a business-level.

Originality/value

Alongside the need to quantify physical risks to businesses is the growing awareness that climate change impacts traverse global supply chains. We review the state of the literature on methodological approaches and identify the opportunities for researchers to use sustainability assessment methods to assess climate risk in the supply chains of an individual business.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Open Access
Article
Publication date: 13 March 2017

Valerie Spezi, Simon Wakeling, Stephen Pinfield, Claire Creaser, Jenny Fry and Peter Willett

Open-access mega-journals (OAMJs) represent an increasingly important part of the scholarly communication landscape. OAMJs, such as PLOS ONE, are large scale, broad scope journals…

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Abstract

Purpose

Open-access mega-journals (OAMJs) represent an increasingly important part of the scholarly communication landscape. OAMJs, such as PLOS ONE, are large scale, broad scope journals that operate an open access business model (normally based on article-processing charges), and which employ a novel form of peer review, focussing on scientific “soundness” and eschewing judgement of novelty or importance. The purpose of this paper is to examine the discourses relating to OAMJs, and their place within scholarly publishing, and considers attitudes towards mega-journals within the academic community.

Design/methodology/approach

This paper presents a review of the literature of OAMJs structured around four defining characteristics: scale, disciplinary scope, peer review policy, and economic model. The existing scholarly literature was augmented by searches of more informal outputs, such as blogs and e-mail discussion lists, to capture the debate in its entirety.

Findings

While the academic literature relating specifically to OAMJs is relatively sparse, discussion in other fora is detailed and animated, with debates ranging from the sustainability and ethics of the mega-journal model, to the impact of soundness-only peer review on article quality and discoverability, and the potential for OAMJs to represent a paradigm-shifting development in scholarly publishing.

Originality/value

This paper represents the first comprehensive review of the mega-journal phenomenon, drawing not only on the published academic literature, but also grey, professional and informal sources. The paper advances a number of ways in which the role of OAMJs in the scholarly communication environment can be conceptualised.

Details

Journal of Documentation, vol. 73 no. 2
Type: Research Article
ISSN: 0022-0418

Keywords

21 – 30 of over 112000