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Abstract

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Transport Survey Quality and Innovation
Type: Book
ISBN: 978-0-08-044096-5

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Article
Publication date: 13 August 2021

Naomy Palamanga Thiombiano and Ifeoma Udeh

This paper aims to propose and examine a pragmatic approach to minimizing auditors’ underreporting of time. Specifically, the study examines the effects of time budget…

Abstract

Purpose

This paper aims to propose and examine a pragmatic approach to minimizing auditors’ underreporting of time. Specifically, the study examines the effects of time budget pressure (TBP) and reported time use policy (RTUP) on time underreporting.

Design/methodology/approach

This paper uses a 2 × 2 between experimental design. The participants are 130 undergraduate accounting students and they completed a ratio-based task. The online experiment manipulated TBP and a RTUP.

Findings

This study shows a RTUP reduces time underreporting, especially when TBP is high.

Practical implications

This study is useful to audit firms because it provides a feasible solution to minimizing time underreporting.

Social implications

Studies show that firm culture affects the dysfunctional behavior of time underreporting. Consequently, this study recommends that firms influence the culture around time reporting through an upfront communication of a use policy.

Originality/value

Studies on time underreporting exist, but formal studies on solutions to the issue are sparse. The authors propose a solution to the issue of time underreporting, which is a RTUP.

Details

Managerial Auditing Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0268-6902

Keywords

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Book part
Publication date: 17 July 2007

Richard Reeves-Ellington

Organizational studies of time tend to be done by academic researchers rather than practitioners. This chapter builds on academic research to provide a practitioner…

Abstract

Organizational studies of time tend to be done by academic researchers rather than practitioners. This chapter builds on academic research to provide a practitioner perspective by reviewing time situated in theory and constructing two phenotypes: timescapes of business and social time. These timescapes are defined by six dimensions, each with a social and business time parameter. Organizational business and social timescapes have different functions and applications. Timescapes, with their concomitant dimensions and sets of parameters, are used differently by senior managers, middle managers, and entry-level managers. Three multi-level approaches (self, dyadic, and social relationships), composition theory, and compilation theory confirm these three managerial timescape usages. After a review of the theoretical bases of the timescape constructs and a brief discussion of the grounded, anthropological, research methodology used in the study, this chapter applies timescape theory and models to an extended time case study of the Procter & Gamble Company that frames the company's timescape understanding and use from a practitioner's view.

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Multi-Level Issues in Organizations and Time
Type: Book
ISBN: 978-0-7623-1434-8

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Abstract

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The Economics of Time Use
Type: Book
ISBN: 978-1-84950-838-4

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Book part
Publication date: 29 September 2021

Clare Holdsworth

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The Social Life of Busyness
Type: Book
ISBN: 978-1-78743-699-2

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Book part
Publication date: 11 December 2004

Namkee Ahn, Juan F. Jimeno and Arantza Ugidos

Abstract

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The Economics of Time Use
Type: Book
ISBN: 978-1-84950-838-4

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Abstract

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Transport Survey Quality and Innovation
Type: Book
ISBN: 978-0-08-044096-5

Abstract

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Integrated Land-Use and Transportation Models
Type: Book
ISBN: 978-0-080-44669-1

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Book part
Publication date: 4 July 2019

Utku Kose

It is possible to see effective use of Artificial Intelligence-based systems in many fields because it easily outperforms traditional solutions or provides solutions for…

Abstract

It is possible to see effective use of Artificial Intelligence-based systems in many fields because it easily outperforms traditional solutions or provides solutions for the problems not previously solved. Prediction applications are a widely used mechanism in research because they allow for forecasting of future states. Logical inference mechanisms in the field of Artificial Intelligence allow for faster and more accurate and powerful computation. Machine Learning, which is a sub-field of Artificial Intelligence, has been used as a tool for creating effective solutions for prediction problems.

In this chapter the authors will focus on employing Machine Learning techniques for predicting data for future states of economic using techniques which include Artificial Neural Networks, Adaptive Neuro-Fuzzy Inference System, Dynamic Boltzmann Machine, Support Vector Machine, Hidden Markov Model, Bayesian Learning on Gaussian process model, Autoregressive Integrated Moving Average, Autoregressive Model (Poggi, Muselli, Notton, Cristofari, & Louche, 2003), and K-Nearest Neighbor Algorithm. Findings revealed positive results in terms of predicting economic data.

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Book part
Publication date: 19 May 2009

Richard Reeves-Ellington

Organizational studies fail to examine organizations in terms of the several environments in which they operate, both internally and externally. That is, studies tend to…

Abstract

Organizational studies fail to examine organizations in terms of the several environments in which they operate, both internally and externally. That is, studies tend to focus on climate, or time, or trust, or leadership. This chapter builds on academic research that discusses organizational environments in ways that show all of these environments are important for organizational understanding, especially for organizational leadership. In particular, this chapter offers a paradigm of understanding organizational leadership realities through multi-level understanding of the organizational environments of climate, knowledge, ethnos, and time.

The chapter first discusses five enviroscapes – climate, knowledge, ethos, time, and leadership. Each of these enviroscapes has two phenotypes – business and commerce. Each of these enviroscapes, with its concomitant phenotypes, is used differently at multiple levels of management and leadership by senior managers, middle managers, and entry-level managers. The scope of organizational reach, in terms of global, regional, and local levels of analysis, provides additional context for the use of enviroscapes. After a review of the theoretical bases for each enviroscape, the chapter applies appropriate theory and models to an extended time case study of land purchase in Indonesia.

Details

Multi-Level Issues in Organizational Behavior and Leadership
Type: Book
ISBN: 978-1-84855-503-7

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