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Open Access
Article
Publication date: 4 July 2023

Henry Jarva and Teresa Zeitler

The purpose of this paper is to examine the implications of the COVID-19 pandemic on internal auditing as the pandemic forced individual internal auditors and audit teams to…

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Abstract

Purpose

The purpose of this paper is to examine the implications of the COVID-19 pandemic on internal auditing as the pandemic forced individual internal auditors and audit teams to conduct the work remotely.

Design/methodology/approach

Five in-depth semi-structured interviews of internal audit experts that work in German retail and manufacturing industry were conducted between February and April 2021.

Findings

The authors find that the importance of audit technologies did not change significantly due to the pandemic, as audit technologies were already an integral part of internal audits. Interestingly, the transition to remote audits occurred with remarkable speed and efficiency. The presence of well-functioning information and communication technologies emerges as a critical facilitator for effective remote communication, collaboration and data exchange. However, audit technologies can only partially replace physical on-site examinations and human interaction. The main challenges of remote audits are related to the auditing of non-digitalized processes and the inherent limitations of auditee interviews and interactions.

Research limitations/implications

The authors' interview approach does not allow to cover variations between industries and between countries. While internal audit experts provided notably consistent responses during the interviews, acknowledging that the sample size is very small is important.

Practical implications

The COVID-19 pandemic serves as a catalyst for increased digitalization and technology adoption within the realm of internal auditing. A hybrid approach combining the benefits of on-site and remote audits is expected to prevail in the future.

Originality/value

The paper is among the first to document the effects of the COVID-19 pandemic on the work of internal auditing using field-based research methods.

Details

Journal of Applied Accounting Research, vol. 25 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Content available
Book part
Publication date: 9 May 2024

Freda Gonot-Schoupinsky, Merv Neal and Jerome Carson

Abstract

Details

The Positive Psychology of Laughter and Humour
Type: Book
ISBN: 978-1-83753-835-5

Article
Publication date: 3 October 2023

Maria Teresa Ferazzoli and Lily Kpobi

This paper aims to provide new insights into and offer potential solutions to the challenges encountered by mental health services working with remote, rural or underserved…

Abstract

Purpose

This paper aims to provide new insights into and offer potential solutions to the challenges encountered by mental health services working with remote, rural or underserved communities in the UK.

Design/methodology/approach

In this paper, the authors reflect on the utility of integrating conventional clinical approaches, with preventive care and empowering work within the community, to provide culturally sensitive and accessible mental health services. The authors describe an example of community intervention from a mental health service in Ghana designed to enhance reach within remote and rural communities and identify potential lessons for practice in the UK.

Findings

The partnership between community mental health services and the rural communities, including families and existing social frameworks, applies collaborative care to overcome the lack of resources and facilitate the acceptability of mental health services to the local population. There are a series of important lessons from this experience including the importance of understanding the culture of a community to optimise reach and the importance of working IN the community and WITH the community.

Originality/value

This paper is novel because it provides learning from a model of care applied in the global south that has potential for implementation with underserved populations in the UK. The authors suggest a reframing of the notion of community care to encompass existing frameworks of community, not merely a biomedical conceptualisation.

Details

Journal of Integrated Care, vol. 32 no. 1
Type: Research Article
ISSN: 1476-9018

Keywords

Article
Publication date: 13 November 2023

Teresa Helena Moreno

The purpose of this paper is to make visible the field's propensity to center whiteness even in engaging inclusive practices in information literacy classrooms. This paper offers…

Abstract

Purpose

The purpose of this paper is to make visible the field's propensity to center whiteness even in engaging inclusive practices in information literacy classrooms. This paper offers abolitionist pedagogy as a means to understand and address these concerns.

Design/methodology/approach

This paper uses interdisciplinary research methods in the fields of education, library science, feminist studies, Black studies and abolition studies to examine and provide an analysis of current information literacy practices by using abolitionist pedagogy to articulate how it is possible to expand information literacy instruction practices.

Findings

Current information literacy practices and methods that seek to create inclusive learning environments for racialized and minoritized learners rely on a set of institutionalized practices such as critical information literacy and culturally sustaining pedagogies. An examination of these practices through an abolitionist pedagogical lens reveals how the field has engaged in reductive and uncritical engagement with these methods despite employing them to create inclusive spaces. Using abolitionist pedagogy as a lens, this critical essay examines the field's foundations in whiteness and illustrates pathways for transformative educational justice.

Originality/value

There has been much work on inclusive teaching practices that discusses challenging information literacy structures' reliance on dominant culture.? To date, there has been little to no scholarship on how information literacy practices could engage in abolitionist pedagogical praxis.

Details

Reference Services Review, vol. 52 no. 1
Type: Research Article
ISSN: 0090-7324

Keywords

Article
Publication date: 24 July 2023

Ada T. Cenkci and Tuba Bircan

Based on the social penetration theory and affect theory of social exchange, this study aims to examine the relationship between authentic leadership (AL) and workplace loneliness…

Abstract

Purpose

Based on the social penetration theory and affect theory of social exchange, this study aims to examine the relationship between authentic leadership (AL) and workplace loneliness (WL), as well as the mediating effect of interactional justice (IJ) on this relationship during the COVID-19 pandemic in the US higher education sector.

Design/methodology/approach

An online, self-administrated questionnaire was distributed to full-time employees working at higher education institutions in the USA. A total of 464 employees participated in the survey, with structural equation modeling being used to analyze the data.

Findings

The outcomes provide evidence that AL is positively related to IJ, whereas the latter is negatively associated with WL. Moreover, IJ fully mediates the relationship between AL and WL. Overall, the findings underline the importance of IJ in affecting employee WL.

Practical implications

The outcomes provide valuable insights for higher education leaders and HR professionals in reducing employee WL. In particular to this end, it is recommended that organizations focus on improving employee IJ and AL perceptions. Furthermore, higher education organizations need to select and promote leaders who exhibit IJ behaviors and AL characteristics. In addition, organizations could offer IJ and AL training to their current leaders.

Originality/value

This study contributes to the limited literature on WL by offering a unique research model that examines IJ as a mediating variable between AL and WL. In addition, it adds to the literature by investigating WL in the context of US higher education sector, which is an understudied area in this research context.

Details

Management Research Review, vol. 47 no. 2
Type: Research Article
ISSN: 2040-8269

Keywords

Article
Publication date: 24 July 2023

Watchara Tabootwong, Chonticha Chantakeeree, Boonyapa Pokasem, Kanchana Piboon, Jaturada Jariyarattanakul Niemtest and Sasithorn Karuna

This paper aims to explore the perspectives of registered nurses towards communication with family members of older people with a tracheostomy.

Abstract

Purpose

This paper aims to explore the perspectives of registered nurses towards communication with family members of older people with a tracheostomy.

Design/methodology/approach

A qualitative design was used. Ten participants were recruited through purposive sampling. Face-to-face, semi-structured interviews were used in collecting data. Data were analysed by thematic analysis.

Findings

The four themes identified were as follows: communication by considering time difference; considering factors related to effective communication, either family member–related factors or registered nurse–related factors; strategies of communicating to support family members, such as giving an opportunity to ask for accurate information, communicating to build self-confidence and communicating through cases; and using the art of communication by speaking slowly and clearly, using colloquialisms, being steady and calm, as well as using positive language.

Practical implications

Having strategies and using the art of communication are important to help family members in obtaining accurate information and in building self-confidence in the care of older people.

Originality/value

The paper indicates that registered nurses consider factors related to communication, and they gave more information to family members using effective strategies and the art of communication. Therefore, effective communication training to nursing teams should be performed to promote adherence to treatment and family members’ satisfaction.

Details

Working with Older People, vol. 28 no. 2
Type: Research Article
ISSN: 1366-3666

Keywords

Article
Publication date: 4 April 2024

Gemma Pearce and Paul Magee

A sense of collective free-thinking with tangible goals makes co-creation an enlightening experience. Yet despite the freedom and organic flow of the methodology, there remain…

Abstract

Purpose

A sense of collective free-thinking with tangible goals makes co-creation an enlightening experience. Yet despite the freedom and organic flow of the methodology, there remain barriers to deploying co-creation in the real-world context. The aim was to understand the barriers and solutions to co-creation, reflect on applying co-creation in practice and co-create an applicable framework for co-creation.

Design/methodology/approach

These reflections and conceptual developments were completed using a Participatory Action Research Approach through the co-creation of the Erasmus+ funded Co-creating Welfare course.

Findings

Results presented are centric to the experiences in the United Kingdom but led to application at an international level. Problem formulation led to solutions devised about who should co-create, what co-creation aims to achieve, how to receive management buy-in, co-creating beyond the local face to face context and evaluation.

Originality/value

The Three Co’s Framework is proposed using the outline of: Co-Define, Co-Design and Co-Refine. Those who take part in co-creation processes are recommended to be called co-creators, with less focus on “empowerment” and more about facilitating people to harness the power they already have. Utilising online and hybrid delivery methods can be more inclusive, especially in response to the COVID-19 pandemic. The use of co-creation needs to be evaluated more moving forwards, as well as the output co-created.

Details

Health Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0965-4283

Keywords

Article
Publication date: 22 November 2023

Jungwon Lee, Ohsung Kim and Cheol Park

The purpose of this study is to analyze the nonlinear effects of corporate philanthropy on the responses of both internal and external stakeholders as well as its impact on…

Abstract

Purpose

The purpose of this study is to analyze the nonlinear effects of corporate philanthropy on the responses of both internal and external stakeholders as well as its impact on corporate financial performance.

Design/methodology/approach

Based on the stakeholder theory, the authors developed a conceptual model to examine the nonlinear effects of corporate philanthropy on company performance. For the empirical analysis, data from 397 company-years was analyzed using a using a Heckman two-stage model. The robustness of the findings was also confirmed through panel regression analysis.

Findings

The study revealed a linear relationship between corporate reputation and corporate philanthropy, whereas job satisfaction exhibited a nonlinear relationship with corporate philanthropy.

Originality/value

This research bridges the gap in extant literature by scrutinizing the nonlinear associations between corporate philanthropy and financial performance. Additionally, it addresses an emerging scholarly demand to uncover the “dark side” of corporate philanthropy through an investigation into its adverse impacts on employee satisfaction. Moreover, the study augments existing understandings of stakeholder theory and corporate philanthropy, positing that the influence of corporate philanthropy, as conceptualized through stakeholder theory, hinges on perceived fairness in multilateral relationships.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 36 no. 5
Type: Research Article
ISSN: 1355-5855

Keywords

Open Access
Article
Publication date: 19 February 2024

Cristina-Alexandra Trifan, Roxane de Waegh, Yunzi Zhang and Can-Seng Ooi

This paper explores the collaborative dynamics and dimensions within a virtual multi-cultural and interdisciplinary workplace. The study focusses on the use of online…

Abstract

Purpose

This paper explores the collaborative dynamics and dimensions within a virtual multi-cultural and interdisciplinary workplace. The study focusses on the use of online communication technologies to enhance social inclusion and networking within academia.

Design/methodology/approach

This study uses an autoethnographic approach to draw on the personal experiences of a team of four scholars, including three early-career researchers and a senior scholar. Their reflections on their academic positionality and the institutional constraints reveal both the strengths and vulnerabilities of collaborating in a virtual workplace.

Findings

The findings offer insights into the complexities of navigating social dynamics, such as delegating responsibilities, organising meetings across various time zones and encouraging continuous collaboration, inclusivity and effective communication during an extensive timeline. As a result, their experiences revealed that a virtual workplace culture with similar and different attributes to a “normal” workplace emerged.

Originality/value

The paper demonstrates how to create an effective and inclusive virtual workplace by exemplifying best practices in academia and providing practical guidance for individuals and institutions based on honest, co-produced autoethnographic reflections of the authors’ lived experiences.

Details

Journal of Organizational Ethnography, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6749

Keywords

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