Search results

Background: Compliance of patients with self-care practices is the mainstay of measures to manage diabetes. This study explored self-care practices of type 2 diabetes patients receiving insulin treatment in North-East Ethiopia.

Methods: The study employed an interpretive phenomenological approach using purposive sampling. The data were collected from 24 (11 males and 13 females) participants (July 2019 to January 2020) using in-depth interviews till theoretical saturation. The data were analyzed thematically and organized using QDA Miner Lite v2.0.8.

Results: The findings were categorized into: labeling diabetes, self-care maintenance experiences, recognition of symptoms, and mitigating mechanisms. The self-care maintenance practice of patients was linked with diet input preferences and the effectiveness level of insulin. What guides the self-care behavior was the patients’ preferentiality of strictly adhering to their preferred dietary inputs. Barley and wheat were the most common preferential and non-preferential inputs, respectively. The patients strictly adhered to insulin treatment because they found it effective. The most common hyperglycemia symptoms to be managed by taking an additional dose of insulin, were frequent urination, increased thirst, and their consequence (dehydration). Excessive sweating (initial), shivering (middle), and falling (final), respectively in severity, were the most common symptoms of hypoglycemia which were perceived to be treated with sweet snacks.

Originality: To our knowledge, this is the first research in Ethiopia to investigate the self-care experiences of type 2 diabetes patients receiving insulin using an interpretive phenomenological approach.

The various factors influencing audit fees are still unclear, which may undermine the possibility of attaining fair audit pricing. Against this concern, this study aims to investigate the relationship between the auditee’s corporate characteristics and audit fees. In addition, it reveals if accounting comparability, as a proxy for financial reporting quality, mediates such a relationship by bringing evidence from an emerging market.

This study depends on data from nonfinancial companies listed on the Egyptian stock exchange from 2016 to 2019. It adopts multiple regression models to test the impact of corporate characteristics and accounting comparability on audit fees and uses path analysis to test the indirect effect of the audit clients’ characteristics on audit fees through accounting comparability.

The authors found a significant positive (negative) effect of firm profitability on audit fees (accounting comparability). Further, accounting comparability has a significant negative effect on audit fees. The authors also found that accounting comparability partially mediates the significant relationship between profitability and audit fees. However, the authors found no significant association between leverage and audit fees. Finally, the authors found that accounting comparability does not mediate the relationship between leverage and audit fees.

This study’s findings can benefit audit practitioners in Egypt by showing the main factors affecting audit fees, especially audit clients’ attributes. The current findings also guide professional bodies responsible for issuing accounting and audit standards regarding the importance of financial reporting quality for audit pricing decisions.

This study contributes to the literature by examining the mediating effect of accounting comparability concerning the corporate characteristics-audit fees relationship in developing African countries such as Egypt. This study’s findings can benefit audit practitioners in Egypt by showing the main factors affecting audit fees, especially audit clients’ attributes. The current findings also guide professional bodies responsible for issuing accounting and audit standards regarding the importance of financial reporting quality for audit pricing decisions.

The purpose of this study is to examine the rostering practices and work experiences of medical scientists at four health services in the Australian public healthcare sector. There are over 16,000 medical scientists (AIHW, 2019) in Australia responsible for carrying out pathology testing to help save the lives of thousands of patients every day. However, there are systemic shortages of medical scientists largely due to erratic rostering practices and workload issues. The purpose of this paper is to integrate evidence-based human resource management (EBHRM), the LAMP model and HR analytics to enhance line manager decision-making on rostering to support the wellbeing of medical scientists.

Using a qualitative methodological approach, the authors conducted 21 semi-structured interviews with managers/directors and nine focus groups with 53 medical scientists, making a total 74 participants from four large public hospitals in Australia.

Across four health services, manual systems of rostering and management decisions do not meet the requirements of the enterprise agreement (EA) and impact negatively on the wellbeing of medical scientists in pathology services. The authors found no evidence of the systematic approach of the organisations and line managers to implement the LAMP model to understand the root causes of rostering challenges and negative impact on employees. Moreover, there was no evidence of sophisticated use of HR analytics or EBHRM to support line managers' decision-making regarding mitigation of rostering related challenges such as absenteeism and employee turnover.

The authors contribute to HRM theory by integrating EBHRM, the LAMP model (Boudreau and Ramstad, 2007) and HR analytics to inform line management decision-making. The authors advance understandings of how EBHRM incorporating the LAMP model and HR analytics can provide a systematic and robust process for line managers to make informed decisions underpinned by data.

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

Aged-care work has become an extreme form of work. Anti-violence HRM, comprising practices to combat workplace violence, is important in an industry with widespread violence. In this paper, we employ social exchange theory to better understand the effect of anti-violence HRM and trust in the manager on perceived nurse and PCA cynicism working in Australian aged care facilities and their subsequent intention to leave.

This study used a mixed method with two stages. Stage 1 comprised semi-structured interviews with 10 managers and 50 nurses and PCAs working in Australian aged care facilities. Stage 2 comprised a survey of nurses and PCAs with a total of 254 completed responses in Time 1 (first wave) and 225 completed responses in Time 2 (second wave).

We tested three hypotheses and reported that interestingly anti-violence HRM was positively associated with organisational cynicism. Organisational cynicism mediated the relationship between anti-violence HRM and intention to leave. Worker trust in the manager moderated the relationship between anti-violence HRM practices and organisational cynicism, such that high levels of trust in the manager increased the effect of anti-violence HRM practices to reduce organisational cynicism and subsequently reduce intention to leave.

We find evidence that in aged care, workers' trust in their managers is critical for effectual anti-violence HRM. We argue that implementation of HRM practices may be more complex in extreme work settings. It is crucial to study HRM in situ and understand the root of social exchange(s) as a foundation for HRM to influence employee attitudes and behaviour.

Pre-pandemic research demonstrated the challenges of the nursing workforce and the provision of quality of patient care. Such challenges have been significantly intensified during the COVID-19 pandemic, not least in the workplace and fear of staff catching and transmitting COVID-19. We draw on conservation of resources (COR) theory to examine the impact of the fear of COVID-19 on nurses and the role of well-being-HRM (WBHRM) in negating the fear of COVID-19 and its impact on job stress and perceived quality of patient care.

We collected data from 260 nurses (treating COVID-19 patients) employed in US hospitals across two-waves. Data were analyzed using mediated regression and moderated mediation.

The results indicated that when nurses report higher levels of fear of COVID-19, this translates into higher levels of nursing job stress. This, in turn, reduces nurses’ perceptions of quality of patient care they can provide. As previous research has found, decreased perceptions of quality of patient care is a significant factor driving intentions to leave the profession. The results demonstrated that WBHRM practices buffer the negative impact of fear of COVID-19 on job stress, and in turn, the perceived quality of patient care.

Our paper contributes to new knowledge for healthcare managers on WBHRM bundles and their efficacy in buffering the effects of fear on job stress and quality of patient care. We contribute new knowledge on fear at work and how to manage employees’ fear through WBHRM practices.

This study aims to investigate the impact of audit fees on audit quality, the impact of audit quality on firm value and whether these effects are conditional on audit tenure by bringing evidence from an emerging market.

Different regression techniques are used, such as logistic regression, probit regression, ordinary least squares regression and fixed effects regression. The authors used panel data of 80 nonfinancial Egyptian-listed firms over 2016–2020.

The authors found a significant positive relationship between audit fees and audit quality and a significant positive relationship between audit quality and firm value. Furthermore, the authors found that the positive relationship between audit fees and audit quality is less pronounced for higher audit tenure firms. Finally, the authors also found that the positive relationship between audit quality and firm value is stronger for lower audit tenure firms.

To the best of the authors’ knowledge, this is the first study to bring evidence from an emerging African market about the joint association between audit tenure, audit fees, audit quality and firm value. It provides beneficial insights to regulators regarding the possibility and the benefits of improving audit quality, which is critically needed in contexts with weak governance systems.

This study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional field level of sustainability governance and accountability.

Using a theoretical triangulation between three theories, namely contingency theory, institutional theory and social cognitive theory, this study investigates not only the macro-micro dynamics, but also the (recursive) micro-macro dynamics between performance measurement and urban development. Using an Egyptian public sector urban development organisation and its sustainable energy project as an empirical example, interviews, documents and observations were collected.

The dynamics emerged between field urban development projects and the (unintended) organisational implementation of the performance measurement system, the sustainability key performance indicators (KPIs) reporting system. Contributing to previous literature, these dynamics have been institutionalised through (three) interrelated levels: the (macro-field) urban development contingencies and pressures for sustainability KPIs reporting, the (organisational) institutionalisation of the urban development performance measurement system and then the (micro-organisational) cognitive role of sustainability KPIs reports in (re)making political urban development decisions.

This study faced some limitations that paved the way for future research axes. For political and security reasons, difficulties were encountered in conducting interviews with government actors in the sustainable energy project under study. Also, due to the practical separation of the environmental sustainability system from the sustainability KPIs reporting system in this case study, environmental sustainability is outside the scope.

Sustainability reports may influence public sector decision-making processes in a specific urban development context. These KPIs reports may also increase public sector management opportunities for urban auditing, transparency, accountability and sustainability governance. These KPIs may also guide public sector management to lower prices in poor villages to increase smart energy consumption and improve community health.

Sustainability reports may increase decision-makers' understanding of consumer behaviours and societal changes. This may help in making appropriate political decisions to improve their welfare and regular smart energy consumption. Not only urban citizens, but this social advantage may also extend to urban development employees through employees' promotion, training and access to government-funded academic and professional scholarships.

This study is an attempt to develop current public sector performance measurement analyses in the emerging urban development field using a triadic analytical approach. This study also fed the literature with an extended case study that clarified the (multi-level) and (two-way) dynamics between performance measurement and urban development.

An emerging research stream focuses on the place-based ecosystems where artificial intelligence (AI) innovations emerge and develop. This literature builds on the contextual turn in management research and, specifically, work on entrepreneurial ecosystems. However, as a nascent research area, the literature on AI and entrepreneurial ecosystems is fragmented across academic and practitioner boundaries and unconnected disciplines because of disparate and ill-defined concepts. As a result, the literature is disorganized and its main insights are latent. The purpose of this paper is to synthesize research on AI ecosystems and identify the main insights.

We first consolidate research on the “where” of AI innovation through a scoping review. To address the fragmentation in the literature and understand how entrepreneurial ecosystems are associated with AI innovation, we then use content analysis to explore the literature.

We identify the main characteristics of the AI and ecosystems literature and the key dimensions of “AI entrepreneurial ecosystems”: the local actors and factors in geographic territories that are coordinated to support the creation and development of AI technologies. We clarify the relationships among AI technologies and ecosystem dimensions and uncover the latent themes and underlying structure of research on AI entrepreneurial ecosystems.

We increase conceptual precision by introducing and defining an umbrella concept—AI entrepreneurial ecosystem—and propose a research agenda to spur further insights. Our analysis contributes to research at the intersection of management, information systems, and entrepreneurship and creates actionable insights for practitioners influenced by the geographic agglomeration of AI innovation.

This study investigates the influence of the surrounding institutional context, with a particular focus on the professional perspective, on accounting education in two leading developing countries in the Middle East and North Africa (MENA) region, Egypt and the Kingdom of Saudi Arabia (KSA), by focusing on public universities’ undergraduate level in the two countries.

Following an interpretative approach, this study uses data collected mainly through interviews with the members of the key accounting professional and regulatory bodies, accounting professors and accounting graduates in Egypt and KSA. Theoretically, this study uses insights from the institutional theory to understand the institutional context shaping accounting education in the two examined settings.

Despite sharing several cultural aspects, we noticed differences in accounting education in the two MENA countries. We explained how the dominant institutional perspective in these contexts (i.e. the professional perspective) affects accounting education, resulting in various implications for accounting graduates and the accounting profession. In Egypt, we noticed a retreatment of the professional perspective due to the dominance of an economic perspective informed by the worse economic conditions in the country, negatively affecting accounting education. In contrast, accounting education in KSA is primarily driven by the professional context aided by the availability of facilities and resources as well as the centrality of the role played by professionals and regulators in accounting education, which has directed accounting educators towards incorporating professional knowledge into accounting curricula.

By highlighting the influence of the professional context on accounting education in a particular developing country, the findings of this study can guide regulators and policymakers in other developing countries concerning developing their accounting education programmes. Furthermore, professionals should allow accounting academics to contribute to developing the accounting profession and employers should support accounting students’ training and development.

This study contributes to the literature by examining the situation of accounting education beyond Western developed contexts, presenting an extensive theoretical explanation of the salient institutional perspectives shaping that situation.