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This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).

Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.

The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.

This study aims to identify and map the problems of participatory processes in policymaking through a Service Design approach.

First, 50 semi-structured interviews were conducted with experts in the field of citizen participation. This was followed by a comparative analysis of how backstage and frontstage stakeholders perceived the identified problems. Secondly, a Service Blueprint model was proposed as a means of mapping the identified problems within the broader framework of a service experience of participation. Finally, a brainstorming session was held with the aim of proposing design solutions to the problems from a human-centred perspective.

Fifteen problems of participatory processes in policymaking were identified, and some differences were observed in the perception of these problems between the stakeholders responsible for designing and implementing the participatory processes (backstage stakeholders) and those who are called upon to participate (frontstage stakeholders). The problems were found to occur at different stages of the service and to affect different stakeholders. A number of design actions were proposed to help mitigate these problems from a human-centred approach. These included process improvements, digital opportunities, new technologies and staff training, among others.

Public managers, politicians and designers of participatory processes can use this study to design participatory processes based on the real needs and expectations of the different stakeholders involved.

This research adds to the literature on citizen participation and Service Design by shedding new light on the problems of participatory processes through a human-centred approach.

Controversy has long swirled over the claim that Donald Trump's base has deeply rooted authoritarian tendencies, but Trump himself seems to have few doubts. Asked whether his stated wish to be dictator “on day one” of second term in office would repel voters, Trump said “I think a lot of people like it.” It is one of his invariable talking points that 74 million voters supported him in 2020, and he remains the unrivaled leader of the Republican Party, even as his rhetoric escalates to levels that cautious observers now routinely call fascistic.

Is Trump right that many people “like” his talk of dictatorship? If so, what does that mean empirically? Part of the answer to these questions was apparent early, in the results of the 2016 American National Election Study (ANES), which included survey questions that we had proposed which we drew from the aptly-named “Right-Wing Authoritarianism” scale. Posed to voters in 2012–2013 and again in 2016, those questions elicited striking responses.

In this chapter, we revisit those responses. We begin by exploring Trump's escalating anti-democratic rhetoric in the light of themes drawn from Max Weber and Theodor W. Adorno. We follow this with the text of the 2017 conference paper in which we first reported that 75% of Trump's voters supported him enthusiastically, mainly because they shared his prejudices, not because they were hurting economically. They hoped to “get rid” of troublemakers and “crush evil.” That wish, as we show in our conclusion, remains central to Trump's appeal.

Early childhood education and care (ECEC) in England is provided to children from birth to the age of five. Nursery provision is delivered as a mixed market economy partly financed by the government, with the remainder paid by stakeholders and/or families. Political changes over the past 20 years have resulted in significant shifts in the levels of support given to nursery provision and to children and their families, and the universal support that was once provided has become fragmented. COVID-19 lockdowns and global factors have brought a number of key challenges to the surface including financial sustainability for nursery provision and beyond, the development of young children's emotional and communication skills, children's ability to socialise and play, and how to support the families who are experiencing the most financial and social need. This is set against a backdrop of Portsmouth, a city of contrasts with both affluent and low socioeconomic status areas and diverse family needs. This chapter explores steps taken by two charity and voluntary organisations to support young children and their families and the ways in which these organisations take a socially innovative approach when working with very young children. The chapter reports on how these organisations provide approaches that bridge the gaps left by state retrenchment and shows how these local innovations can support young children to develop, learn and thrive, complementing existing nursery provision.

This chapter examines Taylor Swift’s strategic response to losing control over her master recordings, showcasing exemplary crisis management. Swift’s decision to re-record her albums illustrates how proactive crisis handling can transform challenges into opportunities. This chapter uses the five phases of crisis management and positive psychological capital to analyze Swift’s approach, highlighting her resilience, optimism, and strategic thinking. By navigating adversity and advocating for artist rights, Swift demonstrates effective leadership and the power of taking control of one’s destiny.

The purpose of this study is to explore the influence of the regulatory environment on the efficiency of transparency within Islamic finance practices. It specifically examines how the determination of Shariah compliance, corporate governance and auditing standards is shaped by regulatory frameworks and their effects on the level of transparent financial reporting.

The research path was defined, and the research hypotheses were evaluated in the model using partial least squares structural equation modeling. The study collected data through structured surveys from 203 respondents.

The results of the PLS analysis demonstrate that Shari’ah compliance practices enhance transparency by making it difficult to breach ethical or social norms. These practices also infuse the presence of good corporate practices and quality audits that promote a culture of financial accountability, which is key for market and stakeholder confidence. The regulatory environment adds a critical moderating influence in these relationships by providing the oversight and enforcement capability required to ensure uniformity in the application of Shari’ah adherence and set transparency standards across borders.

The findings of this study have practical implications for those who implement policies, develop regulatory structures and study Islamic finance, underscoring the importance of achieving robust governance and regulatory frameworks. However, the study admits weaknesses, such as limited geographical coverage, reliance on preexisting data and the use of a cross-sectional analysis. Future research directions should include longitudinal and cross-comparative designs, the effects of modern technologies and the integration of qualitative methods alongside quantitative ones.

This chapter focuses on the integration of virtual reality (VR) into human resource management (HRM), with a special emphasis on theoretical underpinnings that support its adoption and utilisation. The speed at which technology is improving has placed VR as potentially game-changing for the field of HRM. This chapter reviews a number of theoretical models, including the Technology Acceptance Model, Unified Theory of Acceptance and Use of Technology, Diffusion of Innovations Theory and Social Cognitive Theory, in an attempt to make the framework as exhaustive as possible in the quest to unravel the ingredients that influence the acceptance of VR in HRM. This chapter discusses the practical implications of VR on the enhancement of organisational efficiency and employee well-being, based on a literature review of empirical studies that shed light on the challenges for VR applications due to technical limitations, ethical concerns and people's resistance to change. It concludes by indicating the literature gaps and proposing some future lines of research for the use of VR in HRM.

The adoption of proper handwashing behaviour among food handlers could significantly reduce food safety risks and contribute to better public health outcomes, aligning with Sustainable Development Goals (SDG). Training alone may not be adequate to improve food safety behaviour. Hence, the purpose of this paper is to conduct a needs assessment to identify the important variables that could enhance handwashing behaviour among school food handlers.

Using an extended Health Action Model (HAM) as a framework, a survey and direct observation were conducted on a total of 211 food handlers from schools in Klang Valley, Malaysia. The food handlers were assessed on their handwashing knowledge, belief, norm, motivation, habit strength, behavioural intention and behaviour. Data analysis was carried out using partial least squares-structural equation modelling (PLS-SEM) software (v3.0), followed by the importance performance matrix analysis (IPMA).

Findings revealed that norm and knowledge significantly influenced belief, which ultimately affects the food handlers’ intention to perform handwashing practices (p = 0.001). The IPMA revealed self-efficacy as a priority variable for improving handwashing behaviour.

The study identifies key factors to prioritise for improving handwashing behaviour among school food handlers. This will aid in creating targeted food safety programmes with tailored messages for the intended audience.

Although the use of theoretical framework to predict safe food handling behaviours has received considerable attention in literature, most researchers utilise self-report approach. This paper is the first to use actual observed handwashing behavioural data to model an extended HAM.

• (1)

  Needs assessment using an extended HAM.

• (2)

  Prioritising self-efficacy can improve handwashing practices.

• (3)

  Norm, knowledge and belief influence food handlers’ intention to perform handwashing.

• (4)

  Having the right intention may not necessarily transform into behaviour.

Needs assessment using an extended HAM.

Prioritising self-efficacy can improve handwashing practices.

Norm, knowledge and belief influence food handlers’ intention to perform handwashing.

Having the right intention may not necessarily transform into behaviour.

Directors’ human capital has long been recognised as vital to ensuring effective corporate governance. While previous studies have sought to link director human capital with specific firm-level outcomes, there are persistent challenges facing researchers who seek to understand better what kind of human capital makes a difference to effective board role execution. This study aims to understand whether the way directors fulfil their roles and contribute to boardroom dynamics is shaped by any human capital they gain via senior executive experience.

We draw insights from 30 in-depth, semi-structured interviews with Indian directors to capture their perceptions and experiences of how a specific kind of human capital, namely the C-suite experience, affects directors' boardroom dynamics and board role execution.

We highlight how directors with executive experience appear to have a more salient set of human capital to draw on. Specifically, they report navigating governance processes differently, displaying a more contextualised understanding of boardroom dynamics and having a broader understanding of the firm’s problems. Doing so enables them to foster constructive board-management relationships and improve their service role execution.

Our qualitative data are drawn from a purposively sampled group in a specific governance system (India). While this does not threaten the key theoretical insights, it does raise questions about their generalisability to other governance contexts.

Directors with executive experience build trust through their orientation towards and understanding of management without diminishing their capacity to scrutinise management decisions. The human capital of these directors appears to engender a more effective and contextualised boardroom dynamic that facilitates the execution of socialised accountability through balancing the control and service roles.

Our findings highlight the potential importance of a shared understanding of the communication and collaboration processes of corporate governance (i.e. a common transactional memory framework) between directors and management. Directors who share this understanding with management are more likely to effectively engage in the service role while not compromising the control role. This shared understanding appears to allow these directors and executives to encode, store and retrieve relevant information they need more effectively, engendering the trust between them that seems to foster socialised accountability.