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Open Access
Article
Publication date: 19 June 2023

Nathalie Brender, Marion Gauthier, Jean-Henry Morin and Arber Salihi

While the three lines model (TLM) provides an organizational structure to execute risk and control duties, research and practice show limitations in the model's implementation…

Abstract

Purpose

While the three lines model (TLM) provides an organizational structure to execute risk and control duties, research and practice show limitations in the model's implementation. These limitations result in governance issues. Such issues, together with control weaknesses, could be addressed by leveraging properties of distribution, transparency, and immutability of blockchain technology. To this end, in this paper the authors propose a conceptual control framework based on blockchain technology to augment control practice.

Design/methodology/approach

The design of the resulting blockchain-based control framework (BBCF) and its prototype, based on the design science research methodology (DSRM), is presented and discussed in terms of the potential impact in the context of the identified problems within the TLM.

Findings

One potential outcome of BBCF could be to redefine the scope and boundaries of some of the activities in audit and control practices from a more static to a more dynamic and prospective role. In a larger context of improving governance practices, the BBCF could set the path for a more inclusive and participatory interaction between the different governance actors of an organization.

Research limitations/implications

However, this assumes that blockchain is more widely adopted despite its complexity and rigidity.

Practical implications

BBCF covering both a conceptual model design and a reference implementation provides an innovation in audit and control. BBCF could include all relevant stakeholders who have an interest in corporate governance and control activities, including the regulators.

Originality/value

The contribution intends to serve both as a starting point for discussing the evolution of audit and control practice based on blockchain technology, as well as an initial actionable prototype for experimentation and further development.

Details

Journal of Applied Accounting Research, vol. 25 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 19 July 2023

Hamid Reza Nikkhah, Varun Grover and Rajiv Sabherwal

This study aims to argue that user’s continued use behavior is contingent upon two perceptions (i.e. the app and the provider). This study examines the moderating effects of…

Abstract

Purpose

This study aims to argue that user’s continued use behavior is contingent upon two perceptions (i.e. the app and the provider). This study examines the moderating effects of user’s perceptions of apps and providers on the effects of security and privacy concerns and investigate whether assurance mechanisms decrease such concerns.

Design/methodology/approach

This study conducts a scenario-based survey with 694 mobile cloud computing (MCC) app users to understand their perceptions and behaviors.

Findings

This study finds that while perceived value of data transfer to the cloud moderates the effects of security and privacy concerns on continued use behavior, trust only moderates the effect of privacy concerns. This study also finds that perceived effectiveness of security and privacy intervention impacts privacy concerns but does not decrease security concerns.

Originality/value

Prior mobile app studies mainly focused on mobile apps and did not investigate the perceptions of app providers along with app features in the same study. Furthermore, International Organization for Standardization 27018 certification and privacy policy notification are the interventions that exhibit data assurance mechanisms. However, it is unknown whether these interventions are able to decrease users’ security and privacy concerns after using MCC apps.

Details

Information & Computer Security, vol. 32 no. 1
Type: Research Article
ISSN: 2056-4961

Keywords

Content available
Book part
Publication date: 16 January 2024

Ayodeji E. Oke and Seyi S. Stephen

Abstract

Details

A Digital Path to Sustainable Infrastructure Management
Type: Book
ISBN: 978-1-83797-703-1

Article
Publication date: 29 September 2023

Beatriz Campos Fialho, Ricardo Codinhoto and Márcio Minto Fabricio

Facilities management (FM) plays a key role in the performance of businesses to ensure the comfort of users and the sustainable use of natural resources over operation and…

Abstract

Purpose

Facilities management (FM) plays a key role in the performance of businesses to ensure the comfort of users and the sustainable use of natural resources over operation and maintenance. Nevertheless, reactive maintenance (RM) services are characterised by delays, waste and difficulties in prioritising services and identifying the root causes of failures; this is mostly caused by inefficient asset information and communication management. While linking building information modelling and the Internet of Things through a digital twin has demonstrated potential for improving FM practices, there is a lack of evidence regarding the process requirements involved in their implementation. This paper aims to address this challenge, as it is the first to statistically characterise RM services and processes to identify the most critical RM problems and scenarios for digital twin implementation. The statistical data analytics approach also constitutes a novel practical approach for a holistic analysis of RM occurrences.

Design/methodology/approach

The research strategy was based on multiple case studies, which adopted university campuses as objects for investigation. A detailed literature review of work to date and documental analysis assisted in generating data on the FM sector and RM services, where qualitative and statistical analyses were applied to approximately 300,000 individual work requests.

Findings

The work provides substantial evidence of a series of patterns across both cases that were not evidenced prior to this study: a concentration of requests within main campuses; a balanced distribution of requests per building, mechanical and electrical service categories; a predominance of low priority level services; a low rate of compliance in attending priority services; a cumulative impact on the overall picture of five problem subcategories (i.e. Building-Door, Mechanical-Plumbing, Electrical-Lighting, Mechanical-Heat/Cool/Ventilation and Electrical-Power); a predominance of problems in student accommodation facilities, circulations and offices; and a concentration of requests related to unlisted buildings. These new patterns form the basis for business cases where maintenance services and FM sectors can benefit from digital twins. It also provides a new methodological approach for assessing the impact of RM on businesses.

Practical implications

The findings provide new insights for owners and FM staff in determining the criticality of RM services, justifying investments and planning the digital transformation of services for a smarter provision.

Originality/value

This study represents a unique approach to FM and provides detailed evidence to identify novel RM patterns of critical service provision and activities within organisations for efficient digitalised data management over a building’s lifecycle.

Details

Facilities, vol. 42 no. 3/4
Type: Research Article
ISSN: 0263-2772

Keywords

Article
Publication date: 2 January 2024

Kun You, Zubir Azhar and Qingyu Wang

This paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the…

Abstract

Purpose

This paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the mobilisation of SSC within this multi-divisional SOE, the role and dynamics of actors involved and the influence of changes in the integrated information system (IIS) during the mobilisation process.

Design/methodology/approach

The study follows a qualitative case study methodology. The authors draw on actor-network theory to examine the network and translation processes constructed in mobilising SSC in the chosen SOE. The data sources of this study were collected through semi-structured interviews, observations and documentary reviews.

Findings

The mobilisation of SSC is not a linear process but rather a “spiral” interplay through continuous interactions and compromises between human and non-human actors. Power gave the core actor as an orchestrator legitimacy and formality to reduce resistance and obstruction in translation for the mobilisation of SSC. The changes in IIS appear to facilitate the interaction between the heterogeneous actors.

Practical implications

This case study contributes towards understanding the mobilisation of SSC in a power-dominant context by highlighting the impact of changes in IIS and the details of the mobilisation of SSC in terms of the role played by both the individual actors and the technology.

Originality/value

This study provides a broader understanding of the interactions of the heterogeneous actors for mobilising SSC in a power-dominant context. More importantly, the study inspires future research into examining how SSC practices unfold and how the changes in IIS influence the mobilisation of SSC.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 18 March 2024

Shirley Jin Lin Chua, Shiuan Ping Beh, Nik Elyna Myeda and Azlan Shah Ali

This study aims to improve the use of digitalization in facilities management (FM) for shopping complex facilities in the post-COVID-19 era. The resumption of economic activities…

Abstract

Purpose

This study aims to improve the use of digitalization in facilities management (FM) for shopping complex facilities in the post-COVID-19 era. The resumption of economic activities, especially in shopping complexes, poses challenges for FM with throngs of shoppers. To tackle these challenges, enhanced and innovative FM practices are necessary.

Design/methodology/approach

The study used a qualitative research approach, incorporating case studies, interviews, observations and documentation. It focused on super-regional shopping complexes in the Klang Valley, Malaysia, selecting two complexes for qualitative data collection. Supplementary data were gathered from various sources, including government policy publications, websites, books, journal papers and archival records.

Findings

The research provides valuable insights into FM innovations and the application of FM digitalization in shopping complexes after the COVID-19 pandemic. It also addresses challenges faced by FM teams during this period. Recommendations for implementing FM digitalization in super-regional shopping complexes post-COVID-19 include developing skilled personnel, defining appropriate work scopes, strategies and policies, using cost-effective software, and increasing occupant awareness. The involvement of outsourced service providers is advised, emphasizing their understanding of the organization’s business model and innovative approaches.

Originality/value

The findings offer new perspectives on the characteristics of FM digitalization in the commercial sector during business disruptions caused by the pandemic. The proposed strategies are grounded in real industry implementations, aiming to enhance the FM digitalization approach for improved business performance.

Details

Facilities , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-2772

Keywords

Article
Publication date: 7 September 2023

Zainab Batool Rizvi, Chaudry Bilal Ahmad Khan and Michael O’Sullivan

This paper aims to explore key management actions for implementing security on the cloud, which is a critical issue as many organizations are moving business processes and data on…

Abstract

Purpose

This paper aims to explore key management actions for implementing security on the cloud, which is a critical issue as many organizations are moving business processes and data on it. The cloud is a flexible, low cost and highly available technology, but it comes with increased complexity in maintaining the cloud consumer’s security. In this research, a model was built to assist strategic decision-makers in choosing from a diverse range of actions that can be taken to manage cloud security.

Design/methodology/approach

Published research from 2010 to 2022 was reviewed to identify alternatives to management actions pertaining to cloud security. Analytical hierarchical process (AHP) was applied to rate the most important action(s). For this, the alternatives, along with selection criteria, were summarized through thematic analysis. To gauge the relative importance of the alternatives, a questionnaire was distributed among cloud security practitioners to poll their opinion. AHP was then applied to the aggregated survey responses.

Findings

It was found that the respondents gave the highest importance to aligning information security with business needs. Building a cloud-specific risk management framework was rated second, while the actions: enforce and monitor contractual obligations, and update organizational structure, were rated third and fourth, respectively.

Research limitations/implications

The research takes a general view without catering to specialized industry-based scenarios.

Originality/value

This paper highlights the role of management actions when implementing cloud security. It presents an AHP-based multi-criteria decision-making model that can be used by strategic decision-makers in selecting the optimum mode of action. Finally, the criteria used in the AHP model highlight how each alternative contributes to cloud security.

Book part
Publication date: 16 January 2024

Ayodeji E. Oke and Seyi S. Stephen

The interaction of systems through a designated control channel has improved communication, efficiency, management, storage, processing, etc. across several industries. The…

Abstract

The interaction of systems through a designated control channel has improved communication, efficiency, management, storage, processing, etc. across several industries. The construction industry is an industry that thrives on a well-planned workflow rhythm; a change in the environmental dynamism will either have a positive or negative impact on the output of the project planned for execution. More so, raising the need for effective collaboration through workflow and project planning, grid application in construction facilitates the relationship between the project reality and the end users, all with the aim of improving resources and value management. However, decentralisation of close-domain control can cause uncertainty and incompleteness of data. And this can be a big factor, especially when a complex project is being executed.

Details

A Digital Path to Sustainable Infrastructure Management
Type: Book
ISBN: 978-1-83797-703-1

Keywords

Book part
Publication date: 16 January 2024

Ayodeji E. Oke and Seyi S. Stephen

The construction industry has a fragmented nature which accounts for the highest degree of decentralisation of information. The exchange of information can be made possible and…

Abstract

The construction industry has a fragmented nature which accounts for the highest degree of decentralisation of information. The exchange of information can be made possible and easier by the application of smart computing into the construction process. This creates an opportunity to enhance productivity and communication among stakeholders of the industry. This chapter, therefore, explores the concept of smart contracts, its drivers, challenges and critical success factors for implementing smart computing into construction in the effort to work towards an industry that is functional and sustainable at the same time.

Details

A Digital Path to Sustainable Infrastructure Management
Type: Book
ISBN: 978-1-83797-703-1

Keywords

Article
Publication date: 2 January 2024

Silvio Cardinali, Piyush Sharma, Elena Cedrola, Marta Giovannetti and Kishore Gopalakrishna Pillai

This paper aims to explore the challenges and opportunities faced by buying centers in small and medium enterprises (SME) manufacturing companies in view of recent technological…

Abstract

Purpose

This paper aims to explore the challenges and opportunities faced by buying centers in small and medium enterprises (SME) manufacturing companies in view of recent technological changes and the virtualization of communication.

Design/methodology/approach

This study uses a qualitative approach with multiple case studies to portray complex realities within the buying centers in the manufacturing SME context. The authors selected five Italian companies to portray the diverse characteristics, practices and policies of relevant stakeholders before reaching saturation with the issues explored.

Findings

The authors find that interactions among buying center members are more effective with greater collaboration and exchange (as opposed to competition and a struggle for power). Virtual/hybrid relations require greater intra-group cooperation, whereas diverse backgrounds and collaborative interactions help the flexibility and performance of the buying center. Greater use of technology produces certainty and automation, but it may also cause overload and biases that can be solved with the ability to analyze and clear responsibility for decisions.

Research limitations/implications

The authors studied only five Italian companies in this study. Future research in other countries with diverse cultural and socio-economic conditions and methods would help extend this research.

Practical implications

The findings would improve the understanding of the challenges of adopting new purchase process technologies that would help automate routine tasks, produce useful data and support decision-making.

Originality/value

Unlike prior studies, this study uses an exploratory design to study the evolution of buying centers in SMEs to seek deeper insights into the challenges and opportunities faced by SMEs because of the growing use of emerging technologies.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

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