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1 – 4 of 4Henry 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…
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.
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Keywords
Sarah Jane Flaherty, Mary McCarthy, Alan M. Collins, Claire McCafferty and Fionnuala M. McAuliffe
Health apps offer a potential approach to support healthier food behaviours but a lack of sufficient engagement may limit effectiveness. This study aims to use a user engagement…
Abstract
Purpose
Health apps offer a potential approach to support healthier food behaviours but a lack of sufficient engagement may limit effectiveness. This study aims to use a user engagement theoretical lens to examine the factors that influence app engagement over time and may prompt disengagement.
Design/methodology/approach
A phenomenological exploration of the lived experience was used. Women from a lower socioeconomic background (based on the occupation and employment status of the household’s primary income earner) were randomly assigned to use one of two apps for a minimum of eight weeks. Multiple data collection methods, including accompanied shops, researcher observations, interviews, participant reflective accounts and questionnaires, were used at different time-points to examine engagement. Theoretical thematic analysis was conducted to explore the engagement experience and relevant social, personal and environmental influences.
Findings
Healthy food involvement appears to drive app engagement. Changes in situational involvement may contribute to fluctuation in engagement intensity over time as the saliency of personal goals change. Negatively valenced engagement dimensions may contribute to the overall expression of engagement. A lack of congruency with personal goals or an imbalance between perceived personal investment and value was expressed as the primary reasons for disengagement.
Research limitations/implications
Situational involvement may act as a trigger of different engagement phases. There is a need to better distinguish between enduring and situational involvement in engagement research.
Practical implications
Individual characteristics may shape engagement and propensity for disengagement, which highlights the practical importance of incorporating tailored features into app design.
Originality/value
Findings broaden the current conceptualisation of engagement within the digital space and prompt a reconsideration of the role of situational involvement and negatively valenced dimensions throughout the engagement process.
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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.
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