Search results

1 – 10 of over 2000
Open Access
Article
Publication date: 3 October 2023

Erik Winell, Jonas Nilsson and Erik Lundberg

This study aims to examine and compare the influence of the disposition to engage in engagement behaviors on physical and virtual engagement platforms, as well as the influence of…

2294

Abstract

Purpose

This study aims to examine and compare the influence of the disposition to engage in engagement behaviors on physical and virtual engagement platforms, as well as the influence of these engagement behaviors on brand loyalty, value-in-use and word-of-mouth.

Design/methodology/approach

Data were collected using a survey distributed to a random sample of 10,000 fans of five teams in the Swedish top-division of elite football. An exploratory factor analysis was performed to derive a distinction between prevalent platforms, scales were validated through a confirmatory factor analysis and structural equation modeling was used to test the research model.

Findings

Customer disposition to engage with the sports team had a significant influence on customer engagement behaviors on both physical and virtual engagement platforms. However, engagement behaviors on virtual platforms were found to be more important than engagement behaviors on physical platforms for fostering brand loyalty and value-in-use.

Practical implications

The results highlight the importance of engagement behaviors with a brand on virtual engagement platforms. Thus, brand managers should prioritize their presence on social media to generate the positive outcomes of customer engagement behaviors.

Originality/value

By examining the effects of customer engagement behaviors on both physical and virtual engagement platforms, this study provides new insights to the emerging customer engagement literature.

Details

Journal of Services Marketing, vol. 37 no. 10
Type: Research Article
ISSN: 0887-6045

Keywords

Open Access
Article
Publication date: 25 May 2022

Zainnur M. Rusdi and Amin Wibowo

This conceptual paper aims to present a model and propositions regarding the positive effect of team mindfulness on team commitment and how team respectful engagement moderates…

3952

Abstract

Purpose

This conceptual paper aims to present a model and propositions regarding the positive effect of team mindfulness on team commitment and how team respectful engagement moderates the positive effect of team mindfulness on team commitment.

Design/methodology/approach

This is a conceptual study that presents a model and propositions from an exploration of the previous literature by using the conservation of resources (COR) theory and the broaden-and-build theory.

Findings

The contribution of this study shows that team mindfulness has a positive effect on team commitment. Then, when team respectful engagement is high, it strengthens the positive effect of team mindfulness on team commitment. When team respectful engagement is low, it weakens the positive effect of team mindfulness on team commitment.

Research limitations/implications

The limitation of this research is that it only explains the causal relationships related to team mindfulness, team commitment and team respectful engagement through propositions built from the synthesis of various previous studies, without empirically confirming those relationships.

Practical implications

Teams should consider mindfulness training, such as mindfulness-based stress reduction. In addition, managers should also pay great attention to team respectful engagement, so that the interactions within the team are based on respect.

Originality/value

Limited research has been conducted to propose the model and propositions related to team mindfulness, team commitment and team respectful engagement by using the COR theory and the broaden-and-build theory.

Open Access
Article
Publication date: 28 May 2019

Firdaus Amyar, Nunung Nurul Hidayah, Alan Lowe and Margaret Woods

There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of…

6816

Abstract

Purpose

There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of this paper is to engage with audit practice in order to explore and explain the internal dynamics and paradoxical conditions within audit engagement teams.

Design/methodology/approach

The research adopts a qualitative methodology, framed around an intensive case study that involves several methods of data collection and analysis including interviews, observation and document analysis. The authors observe audit team practices, work programmes and organisation including observations of individual and teams involved in audit engagements.

Findings

Using the lens of paradox theory, the authors explore the backstage of audit work, where audit teams are challenged with recurring contradictory requirements and opposing demands. The authors provide insight on the complexity associated with inadequate resourcing and planning that tend to stimulate the emergence of paradoxes in audit engagement work in a government audit context. As a result, the authors identify the occurrence of cascading reduced audit quality practices (RAQP) as the teams respond to the paradoxes they face.

Originality/value

The authors reveal the interlinked and cumulative coping strategies, namely, downplaying responsibility and downscaling audit processes. These strategies are performed concurrently by team leaders and audit members to manage paradoxical tensions. The authors also identified superficial audit supervision as another type of RAQP performed by team leaders.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 13 October 2022

Alice Annelin

This paper aims to examine the association between audit quality threatening behaviour (AQTB) and three team equality dimensions: deindividuation, social identity and gender…

2949

Abstract

Purpose

This paper aims to examine the association between audit quality threatening behaviour (AQTB) and three team equality dimensions: deindividuation, social identity and gender equality. Discrimination among auditors has been experienced in accounting firms across the world, which can lead to behaviour that risks the quality of work. The negative influence of this behaviour can have consequences for clients, audit firms, regulators and the wider society due to the threat on audit quality.

Design/methodology/approach

A questionnaire was conducted at a Big 4 audit firm in Sweden. Members of audit teams that worked together on one specific engagement were asked to give their perceptions of their experience of equality and behaviours within the team. Hypotheses were tested using ordered logistic regression and partial least squares structural equation model.

Findings

Audit teams that experience deindividuation conduct more AQTBs and audit teams with higher social identity conduct less AQTBs. However, the audit team’s social identity can moderate the audit teams’ experience with deindividuation and reduce AQTB.

Originality/value

With a unique data set of practising audit teams, this study is the first to investigate how audit team equality is related to AQTB. Contributions are made to practitioners about audit team dynamics since the AQTB occurs as part of the audit decision-making process that influences audit quality. Inequality also has recruitment and reputation consequences. Thus, contributions are made to the audit market that is interested in audit quality. The study also contributes empirical evidence from an audit team context about behavioural outcomes and the social identity and deindividuation model theory (Klein et al., 2007; Reicher et al., 1995).

Details

Managerial Auditing Journal, vol. 38 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

Open Access
Article
Publication date: 2 January 2024

Ewald Aschauer and Reiner Quick

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

1668

Abstract

Purpose

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

Design/methodology/approach

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

Findings

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

Originality/value

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 27 October 2020

Aya Rizk, Anna Ståhlbröst and Ahmed Elragal

Within digital innovation, there are two significant consequences of the pervasiveness of digital technology: (1) the increasing connectivity is enabling a wider reach and scope…

2722

Abstract

Purpose

Within digital innovation, there are two significant consequences of the pervasiveness of digital technology: (1) the increasing connectivity is enabling a wider reach and scope of innovation structures, such as innovation networks and (2) the unprecedented availability of digital data is creating new opportunities for innovation. Accordingly, there is a growing domain for studying data-driven innovation (DDI), especially in contemporary contexts of innovation networks. The purpose of this study is to explore how DDI processes take form in a specific type of innovation networks, namely federated networks.

Design/methodology/approach

A multiple case study design is applied in this paper. We draw our analysis from data collected over six months from four cases of DDI. The within-analysis is aimed at constructing the DDI process instance in each case, while the crosscase analysis focuses on pattern matching and cross-case synthesis of common and unique characteristics in the constructed processes.

Findings

Evidence from the crosscase analysis suggests that the widely accepted four-phase digital innovation process (including discovery, development, diffusion and post-diffusion) does not account for the explorative nature of data analytics and DDI. We propose an extended process comprising an explicit exploration phase before development, where refinement of the innovation concept and exploring social relationships are essential. Our analysis also suggests two modes of DDI: (1) asynchronous, i.e. data acquired before development and (2) synchronous, i.e. data acquired after (or during) development. We discuss the implications of these modes on the DDI process and the participants in the innovation network.

Originality/value

The paper proposes an extended version of the digital innovation process that is more specifically suited for DDI. We also provide an early explanation to the variation in DDI process complexities by highlighting the different modes of DDI processes. To the best of our knowledge, this is the first empirical investigation of DDI following the process from early stages of discovery till postdiffusion.

Details

European Journal of Innovation Management, vol. 25 no. 6
Type: Research Article
ISSN: 1460-1060

Keywords

Open Access
Article
Publication date: 18 July 2023

Guido Noto, Carmelo Marisca and Gustavo Barresi

The COVID-19 pandemic has forced many organisations to transform face-to-face teams into virtual ones through the adoption of remote working modes. This event has represented the…

1750

Abstract

Purpose

The COVID-19 pandemic has forced many organisations to transform face-to-face teams into virtual ones through the adoption of remote working modes. This event has represented the starting point of a process that is changing how management control (MC) systems are designed and implemented to guide employees towards organisational objectives. The previous literature on virtual teams (VTs) has devoted scant attention to MC issues. This study aims to fill this gap by exploring how MC – and particularly cultural control – has changed to cope with the shift from face-to-face to VTs and by analysing the interrelationship between the different control mechanisms and the resulting tensions.

Design/methodology/approach

The research adopts the methodological framework based on abduction to provide a theoretical explanation and conceptualisation of MC in virtual settings. To tackle the research objective, this work undertakes a cross-sectional field study based on semi-structured interviews with managers of different service companies.

Findings

The results of the research highlight the key challenges that managers are called to deal with to design and change MC systems when implementing remote working. In particular, managers must cope with the reduced possibility to leverage cultural controls. To do this, this study’s analysis found that managers act by introducing and/or removing formal and informal controls and by orchestrating the interplays and tensions between these mechanisms.

Originality/value

To the best of the authors’ knowledge, to date limited attention has been paid to MC in VTs. Moreover, few researchers have investigated the process of MC change from face-to-face to VTs. This work aims to contribute to this nascent stream of literature by providing interesting implications for both research and practice.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 5
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 8 March 2022

Pilar Pazos, María Carmen Pérez-López and María José González-López

Although the importance of teamwork competencies and effective conflict management in entrepreneurship education is recognised, we have limited knowledge of how these factors…

3938

Abstract

Purpose

Although the importance of teamwork competencies and effective conflict management in entrepreneurship education is recognised, we have limited knowledge of how these factors interact to influence performance in entrepreneurial teams. This research explores teamwork competencies as a predictor of entrepreneurial team performance and the moderating effect of emerging cognitive and interpersonal team conflict as levers in entrepreneurship learning.

Design/methodology/approach

A time-lagged survey method was used to collect data from 49 teams (156 individuals) of undergraduate students in an experiential new venture creation course. A predictive model of entrepreneurial team performance through hierarchical regression analyses and moderated-moderation analyses was tested.

Findings

Results reveal that teamwork competencies have a significant and direct influence on entrepreneurial team performance and that intragroup conflict strengthens that relationship when high levels of cognitive conflict and low levels of interpersonal conflict emerge.

Practical implications

The findings have implications for the design of entrepreneurial training programs, which will benefit from interventions aimed at teamwork competency development that incorporate strategies promoting constructive cognitive conflict while preventing the emergence of interpersonal conflict.

Originality/value

This study is a step forward in entrepreneurship education research from the perspective of social and interpersonal processes by identifying the patterns of intra-team conflict that lead to more effective entrepreneurial teams and more productive use of teamwork competencies in a learning-by-doing entrepreneurial context.

Details

Education + Training, vol. 64 no. 4
Type: Research Article
ISSN: 0040-0912

Keywords

Open Access
Article
Publication date: 5 June 2017

Jorrit van der Togt and Thomas Hedegaard Rasmussen

Sharing a practitioner perspective on the current value, challenges and future direction of HR analytics, from experience in a Fortune 500 company, to contribute to the…

15794

Abstract

Purpose

Sharing a practitioner perspective on the current value, challenges and future direction of HR analytics, from experience in a Fortune 500 company, to contribute to the development of the field in practice and academia. The paper aims to discuss this issue.

Design/methodology/approach

Perspective/position paper with practical findings.

Findings

HR analytics – i.e., applied management/OE science – clearly adds value when a number of pre-conditions are met. The value goes beyond talent outcomes, and applies to profits, cyber security, safety, and other outcomes.

Practical implications

HR/OE practitioners and academia should continue to work together, and consider both clear monetary value and change management when working toward evidence-based HR and evidence-based management.

Social implications

The approach increases the impact of for- and non-profit organizations, giving higher impact at lower cost, via more efficient and effective use of human capital and also removes biases present in approaches that are not evidence-based.

Originality/value

Few very large companies have shared their experiences building up HR analytics, and this paper does exactly that from a large company that has invested heavily in HR analytics and is considered a front-runner globally (Shell). This showcases to practitioners and researchers what HR analytics can be, provided proper investments are made, and practitioners and researchers work together – i.e., what the impact of HR analytics is and what the challenges and pitfalls are.

Details

Journal of Organizational Effectiveness: People and Performance, vol. 4 no. 2
Type: Research Article
ISSN: 2051-6614

Keywords

Open Access
Article
Publication date: 16 December 2021

Anna Wójcik-Karpacz, Sascha Kraus and Jarosław Karpacz

This article investigates (in)direct relationships between team-level entrepreneurial orientation and team performance, where team entrepreneurial orientation (EO) is measured as…

3905

Abstract

Purpose

This article investigates (in)direct relationships between team-level entrepreneurial orientation and team performance, where team entrepreneurial orientation (EO) is measured as a team-level construct, not as concentration of team members' scores. In this article, the authors present and explore how EO-oriented behaviour within a team affect its performance, taking into account the team's trust in a manager and commitment to team and company goals.

Design/methodology/approach

This article focuses on a quantitative analysis of 55 teams operating within a large high-tech manufacturing enterprise, gathered through a traditional survey. The conceptual framework for this research was based on the theories of organisational citizenship, extra-role behaviour and social exchange. The authors explain how contextual factors establish a framework which enables team EO transformation towards higher performance of teams.

Findings

The results show that (team) performance benefits from EO-related behaviours. However, individual dimensions of EO are not universally beneficial and need to be combined with a mutual trust and/or commitment to team enterprise's goals to achieve high performance.

Originality/value

The findings provide important insight into which team factors may be targeted at the intervention or support of team members, including managers and immediate superiors who lack an active personality and are not willing to take risks at workplace. The authors adopted EO instruments, mutual trust and commitment from an individual scale to a team one, and also offer new opportunities to analyse such phenomena from a new level and evaluate them from the perspective of team managers.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 28 no. 9
Type: Research Article
ISSN: 1355-2554

Keywords

1 – 10 of over 2000