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1 – 10 of over 7000Elina Elisabet Haapamäki and Juha Mäki
The purpose of this paper is to investigate the comment letters (CLs) in the standard-setting process of audits of less complex entities (LCEs). The objective is to gain insight…
Abstract
Purpose
The purpose of this paper is to investigate the comment letters (CLs) in the standard-setting process of audits of less complex entities (LCEs). The objective is to gain insight into the overall picture of the CLs and to report on areas where comment providers agree or disagree with IAASB's Part 10.
Design/methodology/approach
A content analysis of 60 comment letter (CLs) was conducted to investigate the suggested additional Part 10 on audits of groups' financial statements in the proposed ISA for LCEs. Hence, this study examines three specific topics: (1) the views related to the use of the International Standard on Auditing (ISA) for LCEs for group audits in which component auditors are involved, (2) the proposed group-specific qualitative characteristics to describe the scope of group audits and, finally, (3) insights into the content of the proposed Part 10 and related conforming amendments. The Gioia method is used to provide a holistic approach to concept development of the arguments about the new Part 10.
Findings
The CLs stated that, while the proposed Part 10 has some weak points, it still provides a solid and practical structure within which to undertake an LCE group audit and a promising basis for further development. For instance, when discussing the improvements, the CLs stated that Part 10 should allow for more auditor judgment when determining when the involvement of component auditors renders a group audit complex. In addition, the CLs asserted that professional judgment should be engaged when considering the qualitative characteristics and the complexity of the group.
Originality/value
This study contributes to the very scarce research about the ISA for LCEs and the role of lobbying in shaping the audit standard-setting process.
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Sophia Brink and Gretha Steenkamp
After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly…
Abstract
Purpose
After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.
Design/methodology/approach
This non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.
Findings
Applying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).
Originality/value
Addressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.
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Bart Valks, Monique Arkesteijn and Alexandra Den Heijer
The purpose of this study is to generate knowledge about the use of smart campus tools to improve the effective and efficient use of campuses. Many universities are facing a…
Abstract
Purpose
The purpose of this study is to generate knowledge about the use of smart campus tools to improve the effective and efficient use of campuses. Many universities are facing a challenge in attuning their accommodation to organisational demand. How can universities invest their resources as effectively as possible and not in space that will be poorly utilized? The hypothesis of this paper is that by using smart campus tools, this problem can be solved.
Design/methodology/approach
To answer the research question, previous survey at 13 Dutch universities was updated and compared with a survey of various universities and other organizations. The survey consisted of interviews with structured and semi-structured questions, which resulted in a unified output for 27 cases.
Findings
Based on the output of the cases, the development of smart campus tools at Dutch universities was compared to that of international universities and other organizations. Furthermore, the data collection led to insights regarding the reasons for initiating smart campus tools, user and management information, costs and benefits and foreseen developments.
Originality/value
Although the use of smart tools in practice has gained significant momentum in the past few years, research on the subject is still very technology-oriented and not well-connected to facility management and real estate management. This paper provides an overview of the ways in which universities and organizations are currently supporting their users, improving the use of their buildings and reducing their energy footprint through the use of smart tools.
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The agricultural industry is demanding a skilled workforce. Leadership is often identified as a desired employability skill but understanding the relationship between leader and…
Abstract
The agricultural industry is demanding a skilled workforce. Leadership is often identified as a desired employability skill but understanding the relationship between leader and follower during the leadership process in agricultural contexts is limited. The purpose of this qualitative study is to understand how employers contextualize the follower characteristics and skills desired when hiring individuals with an undergraduate agricultural degree for entry-level positions using a case study approach. Data collected from individual interviews, a focus group, observation, and artifacts were combined to triangulate emergent findings. When viewed through the lens of followership theory, the agricultural industry seeks graduates who are independently-directed followers. The themes of job skills, organizational skills, and values component describe the desired characteristics and behaviors of independently-directed followers.
Trishna G. Mistry, S. Kyle Hight, Fevzi Okumus and Abraham Terrah
The purpose of this study was to empirically investigate the characteristics of good hospitality managers and the core causes that lead to developing such characteristics.
Abstract
Purpose
The purpose of this study was to empirically investigate the characteristics of good hospitality managers and the core causes that lead to developing such characteristics.
Design/methodology/approach
Using a qualitative inquiry approach, 93 line-level hospitality employees were surveyed online regarding their experiences about the characteristics of good managers.
Findings
The research findings revealed five key themes of good managerial characteristics, including interpersonal skills, communication skills, supervisory skills, leadership skills, and positive personality and professionalism. Additionally, the root causes of these managerial characteristics were also analyzed. The good managerial characteristics were perceived to have developed from having worked under either a great manager or a terrible manager.
Research limitations/implications
This study advanced the literature on managerial characteristics by confirming several existing categories from the viewpoint of hospitality industry employees.
Practical implications
Human resource managers should be considerate of these findings in terms of recruitment, hiring, and training, development, and promotion of employees in their companies.
Originality/value
This is one of the first studies to analyze the perceived reasons behind the development of these characteristics.
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Pooja Singh Negi and Ramesh Chandra Dangwal
The purpose of the present study is to identify the core cultural aspects perceived by the executives of public, private and foreign banks in India.
Abstract
Purpose
The purpose of the present study is to identify the core cultural aspects perceived by the executives of public, private and foreign banks in India.
Design/methodology/approach
Of the 124 responses, 96 usable responses were assessed from middle and lower level managers. Qualitative content analysis and deconstruction method were used to identify the perceived cultural aspects.
Findings
Interestingly, managers of Indian banking industry stated that cultural aspects of their banks possess good work and working environment, prefer people, management, experience and promotions in comparison to other factors like policy, bonus, market, commitment, project, etc. It is also noted that cultural aspects of banks prefer learning, training and team working.
Practical implications
Assessment of the perception of managers toward their culture will foster the banks to develop integral subculture and to achieve the long-term organizational goals.
Originality/value
The study analyze the cultural aspects in Indian banking industry qualitatively, based on executives characteristics. This qualitative analysis helps to find out more contemporary and prevailing factors of banks.
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Daniele Morselli and Andrea Mattia Marcelli
This contribution investigates methodological questions concerning Change Laboratory interventions. It contemplates the research questions: To what extent the Change Laboratory…
Abstract
Purpose
This contribution investigates methodological questions concerning Change Laboratory interventions. It contemplates the research questions: To what extent the Change Laboratory can be situated within the panorama of qualitative inquiry? If so, to what extent can the methods and strategies of inquiry help improve a Change Laboratory intervention?
Design/methodology/approach
To answer the first question, this paper makes an overview on key terms of qualitative research; subsequently, it presents the characterising features of the Change Laboratory. Then, it takes a historical perspective and compares the Change Laboratory firstly against action research, and secondly with design experiments. To answer the second section, it examines a case study of Change Laboratory with teachers that the first author facilitated. Next, it displays how trustworthiness was ensured through a thick description and member checks.
Findings
The paper argues that the Change Laboratory is a strategy of inquiry; it aligns with the characteristics of qualitative research, and it follows the agenda of a participative paradigm. Furthermore, the methods and strategies of inquiry such as thick descriptions and member checks, not only can improve rigour and validity of the intervention but also strengthen the outcomes of the Change Laboratory itself.
Originality/value
The Change Laboratory is well defined as a formative method, but not fully understood as an investigative method. Although scholars discussed methodological issues of Cultural Historical Activity Theory in diverse articles, the relationship between the Change Laboratory and qualitative inquiry has remained unclear.
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The study aims to promote the use of qualitative methods in service research by investigating how these methods are reported in service journals, how the level of reporting has…
Abstract
Purpose
The study aims to promote the use of qualitative methods in service research by investigating how these methods are reported in service journals, how the level of reporting has evolved and whether methodological reporting influences the downloads or citations received by qualitative articles.
Design/methodology/approach
Methodological reporting practices were identified through content analysis of 318 qualitative articles published in three major service research journals and comparison with prior methodological literature. Regression analysis was used to test how the level of methodological reporting influences article downloads and citations.
Findings
The study identifies 29 reporting practices related to 9 key methodological reporting areas. The overall level of methodological reporting in published qualitative articles has increased over time. While differences in the level of reporting between service journals persist, they are narrowing. The level of methodological reporting did not influence downloads or citations of qualitative articles.
Research limitations/implications
Service scholars using qualitative methods should pay attention to methodological reporting as it can improve the chances of being published. Factors such as theoretical contributions are likely to have a greater influence on article impact than methodological reporting.
Originality/value
No prior study has explored methodological reporting practices across different qualitative methodologies or how reporting influences article impact. For authors, reviewers and editors, the study provides an inventory of reporting practices relevant for evaluating qualitative articles, which should lower barriers for qualitative methods in service research by providing practical guidelines on what to focus on when reporting and assessing qualitative research.
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Miroslav Despotovic, David Koch, Eric Stumpe, Wolfgang A. Brunauer and Matthias Zeppelzauer
In this study the authors aim to outline new ways of information extraction for automated valuation models, which in turn would help to increase transparency in valuation…
Abstract
Purpose
In this study the authors aim to outline new ways of information extraction for automated valuation models, which in turn would help to increase transparency in valuation procedures and thus contribute to more reliable statements about the value of real estate.
Design/methodology/approach
The authors hypothesize that empirical error in the interpretation and qualitative assessment of visual content can be minimized by collating the assessments of multiple individuals and through use of repeated trials. Motivated by this problem, the authors developed an experimental approach for semi-automatic extraction of qualitative real estate metadata based on Comparative Judgments and Deep Learning. The authors evaluate the feasibility of our approach with the help of Hedonic Models.
Findings
The results show that the collated assessments of qualitative features of interior images show a notable effect on the price models and thus over potential for further research within this paradigm.
Originality/value
To the best of the authors’ knowledge, this is the first approach that combines and collates the subjective ratings of visual features and deep learning for real estate use cases.
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Fatah Behzadian and Naser Izadi Nia
In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect an expectations gap in providers and users…
Abstract
In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect an expectations gap in providers and users of auditing services related to factors affecting auditing quality. Effective factors studied in this regard are professional features, including the professional role of individuals in the auditing process (auditors against preparers of financial statements), professional experience of individuals, professional rating and size of auditing firms. The first statistical society consists of certified public accountants (CPAs) working in the auditing organization and audit firms in Iran, and the second statistical society consists of all investment companies that operate under the supervision of the Tehran Stock Exchange Organization. Based on the results of the research, the role of professionals in the auditing process is not effective as an independent auditor or financial statements provider, as well as the professional experience of individuals in the expectations gap from factors affecting auditing quality, while the size and qualities of the auditing firms were influenced by the expectations gap of individuals in the field of auditing regulation.