Search results

This paper aims to better understand auditing practices as a social phenomenon and management practice through a comparative historical analysis of the emergence of statutory auditing in three European countries, namely, France, Great Britain and Germany between 1844 and 1935.

The authors’ approach is a comparative history relying on a literature review, books pertaining to the period of interest and relevant archives.

The three countries’ trajectories were similar. All featured the promulgation of acts at the second half of the 19th century, the development of the accounting profession and the introduction of new acts to further strengthen statutory auditing around the Great Depression. However, each country took a different path because of the degree of regulation. For instance, the regulation strength and the degree of professionalism differed considerably by country. Business secrecy was also a departure point; it ranged from the rejection of auditors as intruders in France to Germany’s exclusively internal auditing and the UK’s peer auditing. The countries also differed on perceptions of the auditor’s role. Auditors were seen through the lens of a general interest mission in France, as advisors to internal governance bodies in Germany and as shareholders’ agents in Great Britain.

This paper compares three main European countries in the specific context of the introduction of statutory auditing. The findings of this paper are helpful for the international harmonization of auditing standards, as the derived insights provide a better understanding of the differences in the standards’ implementation.

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.

Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.

Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.

The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.

The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.

The purpose of this paper is to provide an overview of the trends and challenges relating to research into the human aspects of ransomware.

A systematic mapping study was carried out to investigate the trends in studies into the human aspects of ransomware, identify challenges encountered by researchers and propose directions for future research. For each of the identified papers from this study, the authors mapped the year of publication, the type of paper, research strategy and data generation method, types of participants included, theories incorporated and lastly, the authors mapped the challenges encountered by the researchers.

Fifty-nine papers published between 2006 and 2022 are included in the study. The findings indicate that literature on the human aspects of ransomware was scarce prior to 2016. The most-used participant groups in this area are students and cybersecurity professionals, and most studies rely on a survey strategy using the questionnaire to collect data. In addition, many papers did not use theories for their research, but from those that did, game theory was used most often. Furthermore, the most reported challenge is that being hit with ransomware is a sensitive topic, which results in individuals and organisations being reluctant to share their experiences.

This mapping study reveals that the body of literature in the area of human aspects of ransomware has increased over the past couple of years. The findings highlight that being transparent about ransomware attacks, when possible, can help others. Moreover, senior management plays an important role in shaping the information security culture of an organisation, whether to have a culture of transparency or of secrecy.

This study is the first of its kind of systematic mapping studies contributing to the body of knowledge on the human aspects of ransomware.

This paper aims to examine how Sweden, as a member state of the European Union (EU), has implemented the EU Directive on Public Access to Environmental Information (AEI directive) in the context of the principles of good administration.

This paper adopts the EU law methodology, as this paper mainly examines the implementation of the EU AEI directive by the member states and, as an EU member state, how Sweden used procedural autonomy to implement the EU directive at the national level. The EU law methodology further guides how national laws are to be interpreted considering obligations under the EU law. This paper further applies a comparative review to determine the differences in the approaches used by the AEI directive and relevant Swedish national laws to facilitate access to environmental information.

Despite Sweden used a minimalist approach rather than maximal harmonization while implementing the AEI directive at the national level, the Swedish model of the accessibility and availability of environmental information is fully compliant with the principles of good administration. The Swedish approach has an enormous effect on promoting access to environmental information as an integral part of good governance and fundamental rights.

It was not possible to perform a comparative review of court cases on relevant issues from different EU member states.

Access to environmental information could be a tool for environmental democracy and sustainable development.

Access to environmental information could contribute to more public engagement and participation in environmental decision making and hence could make developmental projects more inclusive to meet societal objectives.

This study makes a unique contribution by evaluating access to environmental information in the context of the principles of good administration under EU law.

This paper argues for an increased volume of references to Gabriel Tarde and Georg Simmel in the field of organization sociology. The text emphasizes the importance of these two sociologists in understanding the role of imperfection in organizing and the phenomena of fashion and imitation in contemporary organizations. Tarde’s theory challenged the antinomy between continuity and discontinuity, considering finite entities as cases of infinite processes and stable situations as transitory. Simmel’s theory of fashion explores the democratic and democratizing nature of fashion, which satisfies the demand for social adaptation and differentiation. They both saw fashion as a selection mechanism for organizational forms and managerial practices. Furthermore, referring to Tarde and Simmel can help counter the overemphasis on identity construction and the neglect of alterity in social sciences. The construction of identity often overlooks the inevitability of difference and alterity, which are essential aspects of collective projects. Lastly, this paper discusses Simmel’s concept of the stranger and its relevance in analyzing the experiences of foreigners and their potential advantages as “double strangers” in academia and society. The conclusion is that Tarde and Simmel’s contributions offer valuable insights for understanding the dynamics of management, organizing, and social interactions in contemporary organizations.

Pay communication policies continue to garner attention in human resource management. This article draws on social exchange theory to examine the consequences of different types of pay information on employees' perceived organizational support (POS). Similarly, it draws on the relational model to examine whether pay level satisfaction and satisfaction with variable pay and pay raise procedures mediate the relationships between the different types of pay information and employee POS.

The hypothesized model was tested using structural equation modeling in a sample of 695 employees of Spanish firms.

The five types of pay information considered in this study did not have a direct effect on employee POS. Furthermore, distributive base pay information and distributive base pay information on other employees in the firm and in the industry had an indirect influence on POS through the multiple mediating effect of pay comparison and pay level satisfaction. Finally, procedural variable pay and procedural pay raise information were indirectly related to employee POS through satisfaction with pay procedures.

This study highlights the importance of considering the type of pay information provided to employees and the need to understand the mediating variables that explain how each type of pay information can influence employees’ POS.

Recent technological advancements, often linked to Industry 4.0, require organizations to be more agile and innovative. Blockchain technology (BT) holds immense potential in driving organizations to achieve efficiency and transparency in supply chains. However, there exist some insurmountable challenges associated with the adoption of BT in organizational supply chains (SC). This paper attempts to categorically identify and systematize the most influential challenges in the implementation of BT in SC.

This study resorts to an extensive literature review and consultations with experts in the field of supply chain management (SCM), information technology and academia to identify, categorize and prioritize the major challenges using VlseKriterijumska Optimizacija I Kompromisno Resenje (VIKOR) and Combined Compromise Solution method (CoCoSo).

The top three classes of challenges revealed in this study are privacy challenges (PC), infrastructure challenges (IC) and transparency challenges (TC). Maintaining a balance between data openness and secrecy and rectification of incorrect/erroneous input are the top two challenges in the PC category, integration of BT with sustainable practices and ensuring legitimacy are the top two challenges in the IC category, and proper and correct information sharing in organizations was the top most challenge in the TC category.

Future scholars and industry professionals will be guided by the importance of the challenges identified in this study to develop an economical and logical approach for integrating BT to increase the efficiency and outcome of supply chains across several industrial sectors.