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1 – 10 of over 3000Carolyn J. Cordery and David Hay
New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector…
Abstract
Purpose
New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector auditors and audit institutions have been largely unconnected, with the exception of the critical examination of performance audits. We investigate the question of how public sector auditors’ roles and activities have changed as a result of NPM and later reforms.
Design/methodology/approach
We examine and synthesise public sector audit research examining reforms since the year 2000. The research presented considers changes to external and internal public sector audits as well as the development of public sector audit institutions – known as supreme audit institutions (SAIs).
Findings
Considerable changes have occurred. Many were influenced by NPM, but others have evolved from the eco-system of accounting, auditing and public sector management. External auditors have responded to an increase in demand for accountability. Additional management and governance techniques have been introduced from the private sector, such as internal auditing and audit committees. NPM has also led to conflicting trends, particularly when governments introduced competition to public sector auditing by contracting out but then chose to centralise to improve accountability. There is also greater international influence now through bodies like the International Organisation of Supreme Audit Institutions (INTOSAI) and similar regional bodies.
Originality/value
NPM reforms and the eco-system have impacted public sector auditing. Sustainability reporting is emerging as an area requiring more auditing attention; auditors also need to continue to develop better ways to communicate with citizens. Further, research into auditing in non-Western nations and emerging technologies is also required, especially where it provides learnings around more valuable audit practices. Empirical evidence is required of the strengths and weaknesses of SAIs’ structural variety.
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Few empirical studies examined the relationship between life expectancy and income in India. This study aims to examine the impact of life expectancy on economic growth in India…
Abstract
Purpose
Few empirical studies examined the relationship between life expectancy and income in India. This study aims to examine the impact of life expectancy on economic growth in India by incorporating all the major states of India.
Design/methodology/approach
This study is based on secondary data and includes 16 major states of India covering the periods 2000–2014. The author used panel fixed effect model (FEM) to examine the impact of life expectancy on economic growth.
Findings
Empirical analysis revealed a positive trend in life expectancy in India. In association with life expectancy, the author found continuous growth in the elderly population. The result of the FEM shows that gains in life expectancy positively affect economic growth in India. The empirical findings do not support any negative impact of life expectancy gains on economic growth.
Originality/value
This study is the outcome of the independent and original research work of the authors and contributes significantly to the literature on the demography–economic relationship. The findings of this study help the author to understand that life expectancy gain is in no way a constraint, rather the skill and experience of the workforce are crucial to determining economic growth.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-06-2022-0422.
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The purpose of the paper is to propose a shift from the ideal of immersion to a practice of “committed localism” in the ethnographic study of relational work in the…
Abstract
Purpose
The purpose of the paper is to propose a shift from the ideal of immersion to a practice of “committed localism” in the ethnographic study of relational work in the post-bureaucratic and service-based economy.
Design/methodology/approach
The paper is based on ethnographic fieldwork following management consultancy projects in a hospital and a manufacturing company in Denmark. The approach was predicated on committed attention to the everyday of consultancy work activities and associated relational dynamics. This involved being present at the client sites, observing and listening in concrete situations of interaction and engaging in conversations with the multiple actors involved, both external consultants and members of client organisations.
Findings
The paper shows how “committed localism” was practiced in the ethnographic study of management consultancy as it is relationally accomplished in and through concrete situations of interaction between consultants and different actors in client organizations and the associated meaning production of the involved actors.
Originality/value
The paper develops the notion of “committed localism”, originally introduced by George Marcus, into a methodological concept to challenge the conventional ideal of immersion as the hallmark of “proper” ethnography. Such a shift is particularly pertinent for the ethnographic study of relational processes involving multiple actors occupying different positions in the temporary social spaces of contemporary workplaces.
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Abay Legesse, Ali Nejat and Tewodros Ghebrab
The purpose of this paper is to use Delphi technique to assess the applicability of coupling various project delivery methods (PDMs) and contract strategies (CSs) for delivery of…
Abstract
Purpose
The purpose of this paper is to use Delphi technique to assess the applicability of coupling various project delivery methods (PDMs) and contract strategies (CSs) for delivery of public building projects (PBP) in Ethiopia.
Design/methodology/approach
To achieve the objective of this research, an online Delphi study was designed, conducted and analyzed using various statistical procedures. Results were compared to CII’s project delivery and CS (PDCS) tool, a US-based PDM selection tool.
Findings
This study converged in the third round signifying a consensus on the importance of design–build and construction manager at risk as alternatives to design–bid–build. In addition, “controlling schedule growth” was deemed to be a major performance measure that needs to be considered for PBP in Ethiopia, a result consistent with the outcomes from CII’s PDCS tool.
Originality/value
Among existing studies, none to the best of the authors’ knowledge has focused on a holistic approach to identify the most appropriate pairings of PDMs and CSs for PBP which was critically needed due to the magnitude and high stakes of these projects. This research is a steppingstone toward gaining knowledge on how to approach these types of projects in fast-growing environments thirsty for new building projects such as in Ethiopia.
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Fernando Belezas and Ana Daniel
Pandemics are a serious challenge for humanity, as their social and economic impacts can be tremendous. This study aims to understand how innovation based in the sharing economy…
Abstract
Purpose
Pandemics are a serious challenge for humanity, as their social and economic impacts can be tremendous. This study aims to understand how innovation based in the sharing economy (SE) business models can contribute to overcoming the challenges arising from the Covid-19 pandemic.
Design/methodology/approach
Following a netnographic approach, the authors studied the computer-mediated social interactions of internet-based virtual innovation communities.
Findings
This study found that the SE business models contribute to overcome the challenges of the Covid-19 pandemic by redistributing idle resources to lessen the impacts of confinement. This was achieved through process innovations and an innovative use of the network, which enabled fast-open and decentralized innovation processes, and quick implementation of innovations. This innovation process is based on a decentralized decision-making approach, clear rules, informal relationship among community members and open communication channels, as well as in evasive strategies to avoid facing challenges, institutional restrictions and barriers in the adoption of innovations.
Research limitations/implications
This study was limited to a virtual innovation community of highly specialized and educated experts and nine community projects focused on institutional contexts of a developed country. Future research should focus on the institutional contexts of less specialized communities and developing countries and study other community innovation projects in pandemics to understand the processes of fast-open, decentralized and evasive innovation and the importance of relational capabilities for innovation in digital contexts.
Practical implications
The findings can guide innovation managers and public policymakers in implementing effective strategies and policies to overcome pandemic challenges using SE business models. This research also provides important insights into the types and processes of innovation in organizations that create solutions to overcome social and business challenges during pandemics. In addition, this study highlights the contributions of netnographic approaches to conducting research on innovation and in pandemic periods when measures of confinement are in place.
Originality/value
This study uses an innovative framework to map the types of innovation and highlights two different types of innovation processes.
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Shuwen Li, Zarina Zakaria and Khairul Saidah Abas Azmi
This study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy.
Abstract
Purpose
This study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy.
Design/methodology/approach
Based on a framework of three interrelated levels, this study explores emitting entity carbon accounting debates and discussions in mitigating climate change. Interview data were collected from 20 emitting entity participants and external auditors.
Findings
This study identifies irreconcilable conflicts between emitting entities and the government in carbon accounting and trading activities. Under the strong influence of government power, emitting entities portray themselves as “responsible” and “legitimate” state-owned enterprises. This study further identifies possible democratic spaces and reveals the potential for agonistic discourse and a fallacy of “consensus” and monologues in institutional space. If the emitting entity and government can overcome their participation challenges, this would significantly facilitate vibrant and agonistic discourse in carbon activities and pave the way for democratic spaces.
Originality/value
This study demonstrates the potential and limitations of applying agonistic democracy and the significance of participation in institutional spaces in government-led carbon accounting and trading issues. It enriches prior research on promoting democratic participation in carbon accounting from the agonistic democracy perspective.
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Anthony Alexander, Maneesh Kumar, Helen Walker and Jon Gosling
Food sector supply chains have significant negative environmental impacts, including the expansion of global food commodity production, which is driving tropical deforestation – a…
Abstract
Purpose
Food sector supply chains have significant negative environmental impacts, including the expansion of global food commodity production, which is driving tropical deforestation – a major climate and biodiversity problem. Innovative supply chain monitoring services promise to address such impacts. Legislation also designates “forest-risk commodities”, demanding supply chain due diligence of their provenance. But such data alone does not produce change. This study investigates how theory in performance measurement and management (PMM) can combine with sustainable supply chain management (SSCM) and decision theory (DT) via case study research that addresses paradoxes of simplicity and complexity.
Design/methodology/approach
Given existing relevant theory but the nascent nature of the topic, theory elaboration via abductive case study research is conducted. Data collection involves interviews and participatory design workshops with supply chain actors across two supply chains (coffee and soy), exploring the potential opportunities and challenges of new deforestation monitoring services for food supply chains.
Findings
Two archetypal food supply chain structures (short food supply chains with high transparency and direct links between farmer and consumer and complex food supply chains with highly disaggregated and opaque links) provide a dichotomy akin to the known/unknown, structured/unstructured contexts in DT, enabling novel theoretical elaboration of the performance alignment matrix model in PMM, resulting in implications for practice and a future research agenda.
Originality/value
The novel conceptual synthesis of PMM, SSCM and DT highlights the importance of context specificity in developing PMM tools for SSCM and the challenge of achieving the general solutions needed to ensure that PMM, paradoxically, is both flexible to client needs and capable of replicable application to deliver economies of scale. To advance understanding of these paradoxes to develop network-level PMM systems to address deforestation impacts of food supply chains and respond to legislation, a future research agenda is presented.
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Rebecca Rogers, Martille Elias, LaTisha Smith and Melinda Scheetz
This paper shares findings from a multi-year literacy professional development partnership between a school district and university (2014–2019). We share this case of a Literacy…
Abstract
Purpose
This paper shares findings from a multi-year literacy professional development partnership between a school district and university (2014–2019). We share this case of a Literacy Cohort initiative as an example of cross-institutional professional development situated within several of NAPDS’ nine essentials, including professional learning and leading, boundary-spanning roles and reflection and innovation (NAPDS, 2021).
Design/methodology/approach
We asked, “In what ways did the Cohort initiative create conditions for community and collaboration in the service of meaningful literacy reforms?” Drawing on social design methodology (Gutiérrez & Vossoughi, 2010), we sought to generate and examine the educational change associated with this multi-year initiative. Our data set included programmatic data, interviews (N = 30) and artifacts of literacy teaching, learning and leading.
Findings
Our findings reflect the emphasis areas that are important to educators in the partnership: diversity by design, building relationships through collaboration and rooting literacy reforms in teacher leadership. Our discussion explores threads of reciprocity, simultaneous renewal and boundary-spanning leadership and their role in sustaining partnerships over time.
Originality/value
This paper contributes to our understanding of building and sustaining a cohort model of multi-year professional development through the voices, perspectives and experiences of teachers, faculty and district administrators.
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Sarit Rashkovits and Esther Unger-Aviram
To better understand employees’ preferred extent for working from home (WFH) setting that implies physical distance from clients and co-workers and enhanced physical proximity to…
Abstract
Purpose
To better understand employees’ preferred extent for working from home (WFH) setting that implies physical distance from clients and co-workers and enhanced physical proximity to others at home, this study, relying on job-demands resources (J-DR) theory, aims to investigate the relationships between this preference with both the perceived increase in emotional job demands and the exposure to childcare demands. Thus, this study aims to investigate the mediating role of perceived job difficulty in the relationship between emotional job demands and the preferred extent for WFH, and the moderating role of gender in the relationship between the number of children and the preferred extent for WFH.
Design/methodology/approach
A total of 239 employees who began WFH during the pandemic completed an online survey. Structural equation modelling was conducted to analyse the data and test the hypotheses.
Findings
As expected, an increase in emotional job demands had a significant negative indirect association with the preferred extent for WFH, through perceived increase in job difficulty. Furthermore, the number of children was negatively related to the preferred extent for WFH among male but not female employees.
Practical implications
The findings provide insights for promoting employees’ preferred extent for WFH.
Originality/value
The study points to a relationship between emotional job demands and employee attitudes towards WFH in terms of increased job difficulty and the preferred extent for WFH. It also points to the need to investigate the interaction between sex and number of children to understand employees’ preferred extent for WFH.
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Jere Jokelainen, Brian Garrod, Erose Sthapit and Juho Pesonen
This study aims to examine the role of experiential familiarity in determining the competitiveness of hotel chains. It does so by comparing the attribute-performance perceptions…
Abstract
Purpose
This study aims to examine the role of experiential familiarity in determining the competitiveness of hotel chains. It does so by comparing the attribute-performance perceptions of guests who had and had not previously stayed at a property belonging to a specific hotel chain. It also examines how far such perceptions shape word-of-mouth and future purchase intentions.
Design/methodology/approach
Data were collected from 1,016 Finnish leisure tourists in 2021 using an online questionnaire, providing a representative sample of Finnish domestic leisure tourists.
Findings
The results indicate that the competitiveness of different hotel chains depends on a small number of key attributes. Differentiation between hotel chains can be seen from the results. Previous guests rate hotel chain attributes more highly than non-previous guests. Behavioral intentions do not differ between previous and non-previous guests, but how many times a person has stayed in the hotel chain significantly influences behavioral intentions. The results provide strategic levers that hotel chains can use to enhance their competitiveness.
Practical implications
Hotels should invest in attributes that have the biggest positive impact on customer behavior. These will be different for different hotel chains. By understanding these differences, it is possible to communicate relevant attributes to customers through marketing and develop hotel features that will drive revisit intention and word-of-mouth marketing.
Originality/value
This study found that while certain hotel attributes had a significant shaping effect on guests’ performance ratings, there were no decisive differences between those with or without experiential familiarity with the hotel chain.
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