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1 – 10 of 11Gianluca Ginesti, Rosalinda Santonastaso and Riccardo Macchioni
This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.
Abstract
Purpose
This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.
Design/methodology/approach
Leveraging a hand-collected data set of listed family firms from 2014 to 2020, this study uses regression analyses to investigate the impact of family ownership, family involvement on the board, family CEO and the generational stage of the family business on the quality of internal auditing.
Findings
The results provide evidence that family ownership is positively associated with the quality of internal auditing, while later generational stages of family businesses have the opposite effect. Additional analyses reveal that the presence of a sustainability board sub-committee moderates the relationship between generational stages of family businesses and the quality of internal auditing function.
Research limitations/implications
This paper does not consider country-institutional factors and other potentially family-related antecedents or governance factors that may affect the quality of internal auditing.
Practical implications
The results are informative for investors and non-family stakeholders interested in understanding under which conditions family-related factors influence the quality of internal auditing functions.
Originality/value
This study offers fresh evidence regarding the relationship between family-related factors and the quality of internal auditing and board sub-committees that moderate such a relationship in family businesses.
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Elanor Webb, Benedetta Lupattelli Gencarelli, Grace Keaveney and Deborah Morris
The prevalence of exposure to adversity is elevated in autistic populations, compared to neurotypical peers. Despite this, the frequency and nature of early adverse experiences…
Abstract
Purpose
The prevalence of exposure to adversity is elevated in autistic populations, compared to neurotypical peers. Despite this, the frequency and nature of early adverse experiences are not well understood in autistic adults, with several underlying methodological limitations in the available literature. The purpose of this study is to systematically synthesise and analyse the prevalence of childhood adversity in this marginalised population, in accordance with the adverse childhood experiences (ACEs) framework.
Design/methodology/approach
Peer-reviewed empirical research articles were systematically searched for from electronic databases and screened against established inclusion criteria. Pooled prevalence rates for individual ACE types were calculated.
Findings
Four papers were included (N = 732), all of which used a predominantly or exclusively female sample. Only sexual abuse was reported in all papers, with a pooled prevalence rate of 38%. Physical abuse and emotional abuse were less frequently explored, with two papers reporting on these ACEs, though obtained comparable and higher pooled prevalence rates (39% and 49%, respectively). Pooled prevalence rates could be calculated for neither neglect nor “household” ACEs because of insufficient data. The limited state of the evidence, in conjunction with high levels of heterogeneity and poor sample representativeness found, positions the ACEs of autistic adults as a critical research priority.
Originality/value
To the best of the authors’ knowledge, this study is the first to systematically synthesise the prevalence of early childhood adversities, as conceptualised in accordance with the ACEs framework, in adults with autistic traits.
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Mohamed Moshreh Ali Ahmed, Dina Kamal Abd El Salam Ali Hassan and Nourhan Hesham Ahmed Magar
The purpose of this paper is to investigate whether audit committee characteristics, in particular audit committee size, audit committee activity and audit committee gender…
Abstract
Purpose
The purpose of this paper is to investigate whether audit committee characteristics, in particular audit committee size, audit committee activity and audit committee gender diversity, are associated with financial performance in Egyptian banks. The second purpose of this paper is to explore the moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance.
Design/methodology/approach
A multiple regression analysis is used to estimate the moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance of a sample of Egyptian banks during the period between 2018 and 2022.
Findings
The results indicate that audit committee size has a negative and insignificant effect impact on return on assets (ROA) and return on equity (ROE), respectively. The results also indicate that the audit committee gender diversity has a significant positive impact on ROA and ROE, respectively. Regarding audit committee activity, the number of board meetings has a negative and insignificant effect on ROA and ROE, respectively. Regarding gender diversity as a moderating variable, in general there is a positive effect of gender diversity on the relationship between audit committee characteristics and financial performance.
Research limitations/implications
The study was limited to 20 banks in one country, but it sets the tone for future empirical research on this subject matter. The study also relied on one moderating variable, which is board gender diversity. This study provides an avenue for future research in the area of corporate governance and financial performance in other emerging countries, especially other African countries.
Practical implications
This study provides useful insights for managers and policymakers to better understand which audit committee characteristics can best encourage a company to improve financial performance. Furthermore, regulators should ensure that banks strictly adhere to corporate governance principles to build a strong banking industry capable of achieving economic development.
Social implications
Banks will benefit equally from valuable qualities across demographic groupings in society by having females on the audit committee and appropriate audit committee meetings. Additionally, if audit committee members are correctly selected, banks with more females in audit committee and suitable audit committee meetings can successfully contribute to strengthening financial performance and social welfare of diverse segments of society. A culture of good banking governance must emerge to improve bank financial stability and, as a result, greater stability and economic growth.
Originality/value
To the best of the authors’ knowledge, the study is, perhaps, the first to examine the moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance in Egyptian banks. This study adds to the literature by investigating such an issue in a developing economy that operates in a different context than those in developed countries.
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This study aims to explore a rarely studied form of person–organization fit, perceptual fit, which captures the accuracy of an employee’s understanding of their organization’s…
Abstract
Purpose
This study aims to explore a rarely studied form of person–organization fit, perceptual fit, which captures the accuracy of an employee’s understanding of their organization’s culture. The managerial antecedents of perceptual fit were explored to increase understanding about how employees learn their organizational culture and the role that managers play in that process. In addition, the behavioural and attitudinal consequences of perceptual fit were examined to gain a deeper appreciation for the impact of misunderstanding one’s organizational culture on work attitudes and cognitions.
Design/methodology/approach
Survey tools were used to measure multiple workplace cognitions, attitudes and values from employees of three small health-care organizations. Organizational culture was measured for each organization so that perceptual fit could be ascertained, which represents an accuracy score of each individual’s comprehension of their organization’s culture. Regression analyses measured the hypothesized associations between perceptual fit and its proposed antecedents and consequences.
Findings
The results suggest that leader–member exchange (LMX) and perceived organizational support (POS) are both positively associated with perceptual fit. In terms of the outcomes of perceptual fit, the regression analyses provide support for an association between perceptual fit and psychological empowerment, job satisfaction and organizational commitment.
Originality/value
This study contributes to the literature by exploring how employees come to understand their organization’s culture, and the consequences of differing levels of understanding (i.e. perceptual fit). The study results suggest that managerial action such as LMX and POS can enhance the chances that an employee is able to understand their organization’s culture accurately. Furthermore, this research adds to our understanding of the individual consequences of understanding one’s organizational culture by providing evidence that psychological empowerment is associated with perceptual fit.
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Ahmad Albqowr, Malek Alsharairi and Abdelrahim Alsoussi
The purpose of this paper is to analyse and classify the literature that contributed to three questions, namely, what are the benefits of big data analytics (BDA) in the field of…
Abstract
Purpose
The purpose of this paper is to analyse and classify the literature that contributed to three questions, namely, what are the benefits of big data analytics (BDA) in the field of supply chain management (SCM) and logistics, what are the challenges in BDA applications in the field of SCM and logistics and what are the determinants of successful applications of BDA in the field of SCM and logistics.
Design/methodology/approach
This paper conducts a systematic literature review (SLR) to analyse the findings of 44 selected papers published in the period from 2016 to 2020, in the area of BDA and its impact on SCM. The designed protocol is composed of 14 steps in total, following Tranfeld (2003). The selected research papers are categorized into four themes.
Findings
This paper identifies sets of benefits to be gained from the use of BDA in SCM, including benefits in data analytics capabilities, operational efficiency of logistical operations and supply chain/logistics sustainability and agility. It also documents challenges to be addressed in this application, and determinants of successful implementation.
Research limitations/implications
The scope of the paper is limited to the related literature published until the beginning of Corona Virus (COVID) pandemic. Therefore, it does not cover the literature published since the COVID pandemic.
Originality/value
This paper contributes to the academic research by providing a roadmap for future empirical work into this field of study by summarising the findings of the recent work conducted to investigate the uses of BDA in SCM and logistics. Specifically, this paper culminates in a summary of the most relevant benefits, challenges and determinants discussed in recent research. As the field of BDA remains a newly established field with little practical application in SCM and logistics, this paper contributes by highlighting the most important developments in contemporary literature practical applications.
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Helen Crompton, Mildred V. Jones, Yaser Sendi, Maram Aizaz, Katherina Nako, Ricardo Randall and Eric Weisel
The purpose of this study is to determine what technological strategies were used within each of the phases of the ADDIE framework when developing content for professional…
Abstract
Purpose
The purpose of this study is to determine what technological strategies were used within each of the phases of the ADDIE framework when developing content for professional training. The study also examined the affordances of those technologies in training.
Design/methodology/approach
A PRISMA systematic review methodology (Moher et al., 2015) was utilized to answer the four questions guiding this study. Specifically, the PRISMA extension Preferred Reporting Items for Systematic Reviews and Meta-Analysis for Protocols (PRISMA-P, Moher et al., 2015) was used to direct each stage of the research, from the literature review to the conclusion. In addition, the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA principles; Liberati et al., 2009) are used to guide the article selection process.
Findings
The findings reveal that the majority of the studies were in healthcare (36%) and education (24%) and used an online format (65%). There was a wide distribution of ADDIE used with technology across the globe. The coding for the benefits of technology use in the development of the training solution revealed four trends: 1) usability, 2) learning approaches, 3) learner experience and 4) financial.
Research limitations/implications
This systematic review only examined articles published in English, which may bias the findings to a Western understanding of how technology is used within the ADDIE framework. Furthermore, the study examined only peer-review academic articles from scholarly journals and conferences. While this provided a high level of assurance about the quality of the studies, it does not include other reports directly from training providers and other organizations.
Practical implications
These findings can be used as a springboard for training providers, scholars, funders and practitioners, providing rigorous insight into how technology has been used within the ADDIE framework, the types of technology, and the benefits of using technology. This insight can be used when designing future training solutions with a better understanding of how technology can support learning.
Social implications
This study provides insight into the uses of technology in training. Many of these findings and uses of technology within ADDIE can also transfer to other aspects of society.
Originality/value
This study is unique in that it provides the scholarly community with the first systematic review to examine what technological strategies were used within each of the phases of the ADDIE structure and how these technologies provided benefits to developing a training solution.
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Asim Qazi, Ubedullah Khoso, Farooq Ahmad and Syed Ali Raza Hamid
The purpose of this study is threefold: firstly, to compare Pakistani and French consumers’ perceptions of well-being; secondly, to investigate how consumers in both countries…
Abstract
Purpose
The purpose of this study is threefold: firstly, to compare Pakistani and French consumers’ perceptions of well-being; secondly, to investigate how consumers in both countries relate to food; and thirdly, to assess whether they associate food with well-being.
Design/methodology/approach
Thirty participants (15 French and 15 Pakistani) between the ages of 24 and 35 were interviewed, using convenience and snow bowling sampling. Data triangulation was performed by combining three qualitative techniques, word association, photo-elicitation-based interviewing and open-ended questions to explore consumer perceptions of well-being, food and food well-being.
Findings
The study’s findings suggest that well-being is a broad concept in which food is an ingredient. Food and well-being share common elements, and food well-being can be defined as an individual’s psychological, physical, social and societal relationship with food ascribed by affordability and food literacy.
Originality/value
Pleasure, sharing and respect emerged as dimensions of food well-being that can be applied to transfigure consumer behaviour and reduce over-consumption, food waste and hunger. The dimensions of well-being and food were explored for both countries to understand their cultural nuances and determine the influence of food on well-being. This comparative analysis will help researchers understand consumers’ preferences for food in various aspects from two regions. This study can potentially contribute to scale development in food and well-being, which can help researchers measure the effects of food and well-being in different sectors of the economy, particularly in health care. The most aspiring aspect of the current research is the insights unveiled during interactions with research participants, which will help develop consumer baseline feelings.
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Nugun P. Jellason, Ambisisi Ambituuni, Douglas A. Adu, Joy A. Jellason, Muhammad Imran Qureshi, Abisola Olarinde and Louise Manning
We conducted a systematic review to explore the potential for the application of blockchain technologies for supply chain resilience in a small-scale agri-food business context.
Abstract
Purpose
We conducted a systematic review to explore the potential for the application of blockchain technologies for supply chain resilience in a small-scale agri-food business context.
Design/methodology/approach
As part of the research methodology, scientific databases such as Web of Science, Google Scholar and Scopus were used to find relevant articles for this review.
Findings
The systematic review of articles (n = 57) found that the use of blockchain technology in the small-scale agri-food business sector can reduce the risk of food fraud by assuring the provenance of food products.
Research limitations/implications
Only a few papers were directly from a small-scale agribusiness context. Key challenges that limit the implementation of blockchain and other distributed ledger technologies include concerns over the disclosure of proprietary information and trade secrets, incomplete or inaccurate information, economic and technical difficulties, low levels of trust in the technology, risk of human error and poor governance of process-related issues.
Originality/value
The application of blockchain technology ensures that the risks and costs associated with non-compliance, product recalls and product loss are reduced. Improved communication and information sharing can increase resilience and better support provenance claims and traceability. Better customer relationships can be built, increasing supply chain efficiency and resilience.
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By providing an overview of the existing knowledge on public governance in the context of Construction 4.0, this review serves as a valuable resource for researchers, policymakers…
Abstract
Purpose
By providing an overview of the existing knowledge on public governance in the context of Construction 4.0, this review serves as a valuable resource for researchers, policymakers and practitioners interested in understanding the current state of public governance in the context of Construction 4.0 and identifying avenues for future research and practical implementation.
Design/methodology/approach
This article presents a systematic and comprehensive review of the academic literature on public governance in the context of Construction 4.0. To ensure a systematic and rigorous selection of source material, the study adopts the Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines.
Findings
By examining a wide range of scholarly works, the review identifies and discusses eight recurring themes that are crucial for understanding the role of public governance in Construction 4.0. These themes include policy and regulation, infrastructure and investment, skill development and education, digital inclusion and access, collaboration and partnerships, data governance and privacy, interactions with environmental and societal goals and the impact of Construction 4.0 on public governance itself. The review highlights a significant disparity between the normative debates on the importance of public governance in Construction 4.0 and the empirical knowledge available regarding its practical implementation. While the literature emphasizes the need for effective governance mechanisms to address the challenges and opportunities presented by Construction 4.0, there is a notable lack of empirical research examining the actual implementation and outcomes of public governance strategies.
Originality/value
This is the first systematic review of academic literature on public governance in the context of Construction 4.0.
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