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1 – 10 of 318Henry 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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Sena Başak, İzzet Kılınç and Aslıhan Ünal
The purpose of this paper is to examine the contribution of big data in the transforming process of an IT firm to a learning organization.
Abstract
Purpose
The purpose of this paper is to examine the contribution of big data in the transforming process of an IT firm to a learning organization.
Design/methodology/approach
The authors adopted a qualitative research approach to define and interpret the ideas and experiences of the IT firms’ employees and to present them to the readers directly. For this purpose, they followed a single-case study design. They researched on a small and medium enterprise operating in the IT sector in Düzce province, Turkey. This paper used a semi-structured interview and document analysis as data collecting methods. In all, eight interviews were conducted with employees. Brochures and website of the organization were used as data sources for the document analysis.
Findings
As a result of in-depth interviews and document analysis, the authors formed five main themes that describe perception of big data and learning organization concepts, methods and practices adopted in transforming process, usage areas of big data in organization and how the sample organization uses big data as a learning organization. The findings of this paper show that the sample organization is a learning IT firm that has used big data in transforming to learning organization and in maintaining the learning culture.
Research limitations/implications
The findings contribute to literature as it is one of the first studies that examine the influence of big data on the transformation process of an IT firm to a learning organization. The findings reveal that IT firms benefit from the solutions of big data while learning. However, as the design of the research is single-case study, the findings may be specific to the sample organization. Future studies are required that examine the subject in different samples and by different research designs.
Originality/value
In literature, research on how IT firms’ managers and employees use big data in organizational learning process is limited. The authors expect that this paper will shed light on future research that examines the effect of big data on the learning process of the organization.
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Daniel Sidney Fussy and Hassan Iddy
This study aims to explore motives behind teachers' and students' use of translanguaging and how they use it in Tanzanian public secondary school classrooms.
Abstract
Purpose
This study aims to explore motives behind teachers' and students' use of translanguaging and how they use it in Tanzanian public secondary school classrooms.
Design/methodology/approach
Data were collected using interviews and non-participant observations.
Findings
The findings indicate that translanguaging was used to facilitate content comprehension, promote classroom interaction and increase students' motivation to learn. Translanguaging was implemented using three strategies: paraphrasing an English text into Kiswahili, translating an English text into its Kiswahili equivalent and word-level translanguaging.
Practical implications
By highlighting the motivations for translanguaging and corresponding strategies associated with translanguaging pedagogy in the Tanzanian context, this study has significant practical implications for teachers and students to showcase their linguistic and multimodal knowledge, while fostering a safe learning space that relates to students' daily experiences.
Originality/value
The study offers new insights into previous research on the role of language-supportive pedagogy appropriate for teachers and students working within bi-/multilingual education settings.
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Paola Ferretti, Cristina Gonnella and Pierluigi Martino
Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to…
Abstract
Purpose
Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.
Design/methodology/approach
The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.
Findings
The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.
Practical implications
By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.
Originality/value
Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.
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Malik Lakshan Hasantha, Anuradha Samarajeewa Waidyasekara and Hasith Chathuranga Victar
Insufficient time allocation for the bidding period occurs, causing drawbacks to both parties, the client and the bidder. Hence, this study aims to evaluate the time allocated for…
Abstract
Purpose
Insufficient time allocation for the bidding period occurs, causing drawbacks to both parties, the client and the bidder. Hence, this study aims to evaluate the time allocated for preparing a bid proposal as per the National Competitive Bidding (NCB) in the Sri Lankan context.
Design/methodology/approach
The study has adopted a mixed method approach and expert interviews and document review to detect, analyse and validate the issues, and solutions based on NCB along with the adequacy of the allocated bidding period used as main data collection tools. Both qualitative and quantitative data were analysed through manual content analysis and inferential analysis respectively.
Findings
Overall, 24 local issues with the existing competitive bidding process and solutions for each were identified. Among the 24 local issues, it was unanimously agreed by all interviewees that three specific issues require attention and improvement. These issues are related to the standard and incompleteness of bidding documents, inaccurate BOQ quantities measured by the consultant or the main contractor, and the excessive number of bidding document amendments by the consultant. It was revealed that a maximum of 42 calendar days (6 weeks) is sufficient for the bidding process while a minimum of 21 calendar days (3 weeks) is insufficient.
Originality/value
The findings of this study would be recommended that Information and Communication Technology Agency (ICTA) understand the necessity of revising the NCB reference to the time allocated for the preparation of bids. By recognising the importance of sufficient time allocation for bid preparation, this research serves as a practical guide for authorities involved in policy formulation, aiding them in implementing revisions that align with the dynamic requirements of bidding procedures.
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Palmira Piedepalumbo, Ludovica Evangelista, Daniela Mancini and Elisabetta Magnaghi
This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance…
Abstract
Purpose
This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.
Design/methodology/approach
The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.
Findings
The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).
Originality/value
This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.
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Kateřina Berková, Dagmar Frendlovská, Martina Kuncová, Robert Füreder and Margarethe Überwimmer
Currently, owing to the influence of rapid globalisation, the issue of international and cross-cultural implementation of cross-cultural relationships is being widely discussed…
Abstract
Purpose
Currently, owing to the influence of rapid globalisation, the issue of international and cross-cultural implementation of cross-cultural relationships is being widely discussed. This is also related to the readiness of graduates for international cooperation. The objective of this qualitative study is to identify and compare the requirements of company representatives from the Czech Republic – the Vysocina Region and Austria (Region Upper Austria) regarding the readiness of graduates to entering the workforce and the intercultural differences between the relevant regions.
Design/methodology/approach
A total of 20 Czech and Austrian companies from the relevant regions participated in the research. The results were obtained through in-depth guided interviews and a comparative method.
Findings
The qualitative study has theoretical implications in the context of new findings in the field of research. It contributes to the knowledge relating to the preparation of graduates for entering the workforce, and in the context of intercultural development, it extends this knowledge with the identified weaknesses of the mentioned preparation at the level of Czech or Austrian education.
Originality/value
The most effective and probable approach to enhance the development of cross-cultural competences in particular appears to be the integration of new techniques and content of education in the form of new subjects in cooperation with academics and practitioners from the particular country. Collaboration with these experts can build students' knowledge and skills from an intercultural environment to the highest degree possible.
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This study aims to explore the self-efficacy of social studies teacher education working with lesbian, gay, bisexual, transgender and queer (LGBTQ) preservice teachers, teaching…
Abstract
Purpose
This study aims to explore the self-efficacy of social studies teacher education working with lesbian, gay, bisexual, transgender and queer (LGBTQ) preservice teachers, teaching LGBTQ content in their methods courses, and helping the preservice teachers they teach in those classes reduce their bias and prejudice against LGBTQ individuals.
Design/methodology/approach
This study, framed by self-efficacy theory, employs a mixed methods approach, qualitative semistructured interviews (n = 6) and quantitative (Likert-scale) survey questions (n = 174).
Findings
Participants reported high self-efficacy in working with LGBTQ students but showed decreased efficacy in teaching about LGBTQ content and helping reduce preservice teacher LGBTQ bias. Participants suggested that time in the curriculum, lack of knowledge about LGBTQ topics/issues, and the lack of institutional support are some of the leading barriers to LGBTQ inclusion in the social studies teacher preparation curriculum.
Originality/value
This is the only work conducted at this scale to examine social studies teacher educators' self-efficacy in LGBTQ-inclusion in methods courses. It has implications for increasing this self-efficacy to help make P-16 social studies education LGBTQ-inclusive.
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Anice Milbratz de Camargo, Alyne Michelle Botelho, Moira Dean and Giovanna Medeiros Rataichesck Fiates
This study explored how Brazilian young adults who cook interact with cooking-related content on social media and how such content fits their cooking routine.
Abstract
Purpose
This study explored how Brazilian young adults who cook interact with cooking-related content on social media and how such content fits their cooking routine.
Design/methodology/approach
Semi-structured interviews (n = 31) were transcribed, inductively and reflexively thematic analysed.
Findings
Interactions happened both in recreational and intentional ways, which coexisted and alternated depending on participants' motives and schedules. Recreational interactions such as browsing and saving happened more for self-entertainment and to some participants, to help meal planning and food shopping. Intentional interactions such as searching and sharing happened to fulfil specific needs which arised on cooking occasions, leading to agency development. Young adults who self-identified as being less experienced in cooking reported checking and comparing many recipes, as well as relying on video features to improve skills and develop self-efficacy. Despite showing agency in cooking-related matters, participants perceived lack of time to cook as an important barrier to cooking more. Intentional interactions with cooking content were linked to more established cooking routines, indicating the importance of social media to young adults' development of self-efficacy and improvement of skills.
Originality/value
The use of social media to search for cooking-related content is recommended by Brazilian dietary guidelines to develop cooking and food skills, but research on if and how the interaction occurs, and the resulting knowledge is put into practice, is scarce. This study addressed this gap and proposed practical implications to inform the development of interventions employing social media to improve young adults' cooking skills and health.
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Jochen Fähndrich and Burkhard Pedell
This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate…
Abstract
Purpose
This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate how digitalisation influences management control elements, organisation and roles/competencies and to identify obstacles to digitalisation of management control in SMEs and measures taken to overcome them.
Design/methodology/approach
The study is based on guideline-supported expert interviews conducted with 14 financial managers from SMEs in Germany, Austria and Switzerland.
Findings
This study reveals the influence of digitalisation on management control elements, organisation, and roles/competencies. The automation and standardisation of management control processes result in new elements for management control, such as strategic support for management. In addition, the increased availability and transparency of data enable the use of instruments within a company that allow for quick analyses of the company's development. Digitalisation leads to the integration of management control into the corporate network and, thus, a change in the organisation of management control. It also triggers the expansion of management control competencies, especially IT competencies. A shortage of internal digitalisation resources, unclear corporate roadmaps, and a lack of managerial experience loom as central challenges for digitalising the management control function. Measures derived from the interviews can help SMEs overcome the obstacles to the digitalisation of management control.
Originality/value
This research is the first interview-based study of the impact of digitalisation on management control in SMEs, potential obstacles to that digitalisation, and measures to overcome those obstacles. Thus, it contributes to the emerging debate on factors that may explain why SMEs lag in terms of the digitalisation of their internal processes.
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