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Book part
Publication date: 8 March 2018

An Audit Ecosystem to Support Blockchain-based Accounting and Assurance

Stephen Kozlowski

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Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181015
ISBN: 978-1-78743-413-4

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Article
Publication date: 4 January 2016

Designing CA/CM to fit not-for-profit organizations

Deniz Appelbaum, Stephen Kozlowski, Miklos A. Vasarhelyi and Joel White

The purpose of this project is to undertake continuous auditing and monitoring (CA/CM) implementations working with small-to-medium-sized (SME) not-for-profit (NFP…

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Abstract

Purpose

The purpose of this project is to undertake continuous auditing and monitoring (CA/CM) implementations working with small-to-medium-sized (SME) not-for-profit (NFP) organizations of varying sizes, business purposes and levels of technical sophistication.

Design/methodology/approach

This paper discusses a project using a case study approach with an SME NFP entity.

Findings

The findings support the discussions in the literature regarding CA/CM adoption in organizations, particularly regarding its implementation benefits and challenges.

Research limitations/implications

The project is not complete in that additional case studies could possibly offer additional applicability to the findings.

Practical implications

This case study illustrates the issues inherent with the process of adopting new technologies. It provides insights for others considering adoption of CA/CM tools or protocols.

Social implications

The need for more reliable auditing has never been more urgent than it is today in the NFP environment, and this case study demonstrates how an NFP could address these critical needs of increased reporting accountability and internal controls.

Originality/value

The application of CA/CM is quite interesting and relevant in this modern real-time economy. This case study provides a new area of research in the field of CA/CM and, as such, contributes to the literature.

Details

Managerial Auditing Journal, vol. 31 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/MAJ-10-2014-1118
ISSN: 0268-6902

Keywords

  • Internal controls
  • Continuous auditing
  • Audit tools
  • Continuous monitoring
  • Not-for-profits
  • M420

Content available
Book part
Publication date: 8 March 2018

Prelims

Free Access
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Abstract

Details

Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181021
ISBN: 978-1-78743-413-4

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Book part
Publication date: 4 August 2017

Collaborative Problem-Solving and Team Development: Extending the Macrocognition in Teams Model through Considerations of the Team Life Cycle

Stephen M. Fiore and Eleni Georganta

In a variety of domains, teams represent the main mechanism for dealing with change, complexity, and uncertainty in organizations. Consequently, teams need to be able to…

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Purpose

In a variety of domains, teams represent the main mechanism for dealing with change, complexity, and uncertainty in organizations. Consequently, teams need to be able to adapt and effectively use shared and complementary cognitive processing while collaborating to deal with these challenges.

Methodology/approach

A conceptual review is provided that addresses this type of complex collaborative cognition via discussion of macrocognition and the processes contributing to effective team problem-solving.

Findings

Despite extensive research on problem-solving, research and theories regarding how problem-solving changes over time as teams develop is missing. With this review, we extend research on team problem-solving and team development through integration of existing theory and concepts from the team literature.

Social implications

This review provides a theoretical foundation for understanding and studying the developmental dynamic of team problem-solving.

Originality/value

A team problem-solving development model is described which outlines the degree to which the primary elements of team development are likely to affect macrocognitive processes within problem-solving phases. A set of propositions is offered in order to guide research on team development in collaborative problem-solving.

Details

Team Dynamics Over Time
Type: Book
DOI: https://doi.org/10.1108/S1534-085620160000018008
ISBN: 978-1-78635-403-7

Keywords

  • Macrocognition in teams
  • collaborative problem-solving
  • team development
  • team cognition
  • collaboration processes

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Book part
Publication date: 20 September 2018

Macrocognition in Teams and Metacognition: Developing Instructional Strategies for Complex Collaborative Problem Solving

Olivia B. Newton, Travis J. Wiltshire and Stephen M. Fiore

Team cognition research continues to evolve as the need for understanding and improving complex problem solving itself grows. Complex problem solving requires members to…

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Abstract

Team cognition research continues to evolve as the need for understanding and improving complex problem solving itself grows. Complex problem solving requires members to engage in a number of complicated collaborative processes to generate solutions. This chapter illustrates how the Macrocognition in Teams model, developed to guide research on these processes, can be utilized to propose how intelligent tutoring systems (ITSs) could be developed to train collaborative problem solving. Metacognitive prompting, based upon macrocognitive processes, was offered as an intervention to scaffold learning these complex processes. Our objective is to provide a theoretically grounded approach for linking intelligent tutoring research and development with team cognition. In this way, team members are more likely to learn how to identify and integrate relevant knowledge, as well as plan, monitor, and reflect on their problem-solving performance as it evolves. We argue that ITSs that utilize metacognitive prompting that promotes team planning during the preparation stage, team knowledge building during the execution stage, and team reflexivity and team knowledge sharing interventions during the reflection stage can improve collaborative problem solving.

Details

Building Intelligent Tutoring Systems for Teams
Type: Book
DOI: https://doi.org/10.1108/S1534-085620180000019006
ISBN: 978-1-78754-474-1

Keywords

  • Macrocognition
  • team cognition
  • metacognition
  • problem solving
  • collaboration

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Book part
Publication date: 19 November 2015

Cohesion with Large Collectives: A Multiteam Systems Perspective

Gia A. DiRosa, Armando X. Estrada and Arwen H. DeCostanza

Although existing research on cohesion provides a robust understanding of the emergent phenomenon in small groups and teams, our comprehension of cohesion at the…

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Abstract

Although existing research on cohesion provides a robust understanding of the emergent phenomenon in small groups and teams, our comprehension of cohesion at the multisystem (MTS) level is quite limited. The simultaneous within- and between-team functioning inherent in MTSs produces more intricate dynamics than those observed at the team level. This added layer of complexity requires that many familiar team constructs, including cohesion, be systematically re-conceptualized and empirically examined through the lens of MTS theory (DeChurch & Zaccaro, 2010; Hackman, 2003). The present research addresses this gap by extending the conceptualization of team cohesion to the interteam level, and empirically investigating how cohesion functions across levels in a collective network of teams. Results from preliminary research suggest that intrateam and interteam cohesion share a curvilinear relationship with one another, while simultaneously interacting to affect overall system-level outcomes. This research not only illuminates the complexities associated with emergent phenomena in MTSs, but also serves as a starting point for continued, systematic research of the multilevel cohesive bonds that characterize MTS functioning.

Details

Team Cohesion: Advances in Psychological Theory, Methods and Practice
Type: Book
DOI: https://doi.org/10.1108/S1534-085620150000017003
ISBN: 978-1-78560-283-2

Keywords

  • Multiteam systems
  • team processes
  • component teams
  • MTS theory
  • interteam cohesion

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Book part
Publication date: 19 May 2009

A new kind of organizational behavior

Francis J. Yammarino and Fred Dansereau

Following from the cutting-edge work of Stephen Wolfram in A New Kind of Science (2002), in this chapter we propose “a new kind of OB” (organizational behavior) based on…

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Abstract

Following from the cutting-edge work of Stephen Wolfram in A New Kind of Science (2002), in this chapter we propose “a new kind of OB” (organizational behavior) based on the varient approach to theory building and testing. In particular, we offer four simple, yet comprehensive theories to account for individual behavior, interpersonal relationships, group dynamics, and collectivized processes in organizations. In each case, two constructs, their association, and the levels of analysis of their operation are proposed. While the four theories proposed here are simple notions, they can explain a variety of complex phenomena and behavior in organizations.

Details

Multi-Level Issues in Organizational Behavior and Leadership
Type: Book
DOI: https://doi.org/10.1108/S1475-9144(2009)0000008001
ISBN: 978-1-84855-503-7

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Article
Publication date: 4 September 2017

Job demands, job control, psychological climate, and job satisfaction: A cognitive dissonance perspective

Maria Karanika-Murray, George Michaelides and Stephen J. Wood

Research into job design and employee outcomes has tended to examine job design in isolation of the wider organizational context, leading to calls to attend to the context…

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Purpose

Research into job design and employee outcomes has tended to examine job design in isolation of the wider organizational context, leading to calls to attend to the context in which work is embedded. The purpose of this paper is to examine the effects of the interaction between job design and psychological climate on job satisfaction.

Design/methodology/approach

Cognitive dissonance theory was used to explore the nature of this relationship and its effect on job satisfaction. The authors hypothesized that psychological climate (autonomy, competence, relatedness dimensions) augments favorable perceptions of job demands and control when there is consistency between them (augmentation effect) and compensates for unfavorable perceptions when they are inconsistent (compensation effect).

Findings

Analysis of data from 3,587 individuals partially supported the hypotheses. Compensation effects were observed for job demands under a high autonomy and competence climate and for job control under a low competence climate. Augmentation effects were observed for job demands under a high relatedness climate.

Practical implications

When designing jobs managers should take into account the effects of psychological climate on employee outcomes.

Originality/value

This study has offered a way to bridge the job design and psychological climate fields and demonstrated that the call for more attention to the context in which jobs are embedded is worth heeding.

Details

Journal of Organizational Effectiveness: People and Performance, vol. 4 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/JOEPP-02-2017-0012
ISSN: 2051-6614

Keywords

  • Job demands
  • Job satisfaction
  • Psychological climate
  • Cognitive dissonance theory
  • Job control
  • Workplace characteristics model

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Book part
Publication date: 16 December 2016

New Ways of Working and Leadership: An Empirical Study in the Service Industry

Jan de Leede and Paddy Heuver

New Ways of Working seems to change the leadership agenda. Activity-based working and home-based work lead to different behaviors of employees. Supervising styles will…

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Abstract

New Ways of Working seems to change the leadership agenda. Activity-based working and home-based work lead to different behaviors of employees. Supervising styles will change from command-and-control toward goal-setting-and-trust. This chapter describes the trend and provides new data on the actual use and effectiveness of these new supervision styles. It appears to be a mix of different leadership styles, such as leading by vision, setting targets and control on output, providing trust.

Details

New Ways of Working Practices
Type: Book
DOI: https://doi.org/10.1108/S1877-636120160000016004
ISBN: 978-1-78560-303-7

Keywords

  • New ways of working
  • organizational commitment
  • leadership
  • empowerment
  • trust, steering on output
  • research paper

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Book part
Publication date: 16 July 2018

Organizational Citizenship Behavior in the 21st Century: How Might Going the Extra Mile Look Different at the Start of the New Millennium?

Jaron Harvey, Mark C. Bolino and Thomas K. Kelemen

For decades organizational citizenship behavior (OCB) has been of interest to scholars and practitioners alike, generating a significant amount of research exploring the…

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Abstract

For decades organizational citizenship behavior (OCB) has been of interest to scholars and practitioners alike, generating a significant amount of research exploring the concept of what citizenship behavior is, and its antecedents, correlates, and consequences. While these behaviors have been and will continue to be valuable, there are changes in the workplace that have the potential to alter what types of OCBs will remain important for organizations in the future, as well as what types of opportunities for OCB exist for employees. In this chapter we consider the influence of 10 workplace trends related to human resource management that have the potential to influence both what types of citizenship behaviors employees engage in and how often they may engage in them. We build on these 10 trends that others have identified as having the potential to shape the workplace of the future, which include labor shortages, globalization, immigration, knowledge-based workers, increase use of technology, gig work, diversity, changing work values, the skills gap, and employer brands. Based on these 10 trends, we develop propositions about how each trend may impact OCB. We consider not only how these trends will influence the types of citizenship and opportunities for citizenship that employees can engage in, but also how they may shape the experiences of others related to OCB, including organizations and managers.

Details

Research in Personnel and Human Resources Management
Type: Book
DOI: https://doi.org/10.1108/S0742-730120180000036002
ISBN: 978-1-78756-322-3

Keywords

  • Organizational citizenship behavior
  • twenty-first century workplace
  • employee trends

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