Hany Elbardan, Donald Nordberg and Vikash Kumar Sinha
This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.
Abstract
Purpose
This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.
Design/methodology/approach
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).
Findings
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.
Originality/value
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.
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Susana Díez-Calvo, Iván Lidón, Rubén Rebollar and Ignacio Gil-Pérez
This study aims to identify and map the problems of participatory processes in policymaking through a Service Design approach.
Abstract
Purpose
This study aims to identify and map the problems of participatory processes in policymaking through a Service Design approach.
Design/methodology/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.
Findings
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.
Practical implications
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.
Originality/value
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.
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Mariah Yates and Michael J. Urick
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…
Abstract
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.
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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…
Abstract
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.
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Stephenie Yoke Wei Wong, Ungku Fatimah Ungku Zainal Abidin, Nor Ainy Mahyudin and Jo Ann Ho
The adoption of proper handwashing behaviour among food handlers could significantly reduce food safety risks and contribute to better public health outcomes, aligning with…
Abstract
Purpose
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.
Design/methodology/approach
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
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.
Practical implications
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.
Originality/value
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.
Highlights
- (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.
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Sneh Bhardwaj, Gavin Nicholson and Damian Morgan
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Practical implications
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.
Originality/value
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.
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Jianhua Zhang, Umair Zia, Muhammad Usman Shehzad and Sherani
Nowadays, it is hard to retain a knowledge monopoly since tacit knowledge has become essential for innovation and organizational effectiveness (ORP). This study analyzed the role…
Abstract
Purpose
Nowadays, it is hard to retain a knowledge monopoly since tacit knowledge has become essential for innovation and organizational effectiveness (ORP). This study analyzed the role of product innovation as a mediator in the relationship between the tacit knowledge management process (TKMP) and organizational performance. In addition, two moderating variables were examined: (1) Affective trust (AFT) between the tacit knowledge management process and product innovation relationship and (2) Task efficiency in product innovation and organizational performance (ORP) relationship.
Design/methodology/approach
Around 344 questionnaires were collected from various Chinese regions between February and April 2023 to conduct this study. The regression, mediation and moderation analyses on lower and higher-order data were evaluated using the SmartPLS approach.
Findings
The results validate that product innovation mediates the connection between managing tacit knowledge and the organization’s performance. Affective trust also plays a positive moderating role between tacit knowledge and product innovation. These results provide valuable theoretical and practical insights, substantiating various direct, indirect, mediate, and moderated effects hypotheses.
Research limitations/implications
The scope of the study was restricted to manufacturing companies; however, further research may broaden the model’s scope to include other industries. Furthermore, future research should continue to explore the role of task efficiency in the innovation process and identify strategies for enhancing task efficiency in organizations.
Practical implications
The study establishes the significance of effectively managing tacit knowledge for fostering product innovation. Company managers and leaders can promote employee trust, enhancing innovation capabilities and overall organizational effectiveness.
Originality/value
This study, involving dual moderation, explores the connections between processes of managing tacit knowledge, product innovation and organizational performance. It addresses research gaps, enriching the understanding of managing tacit knowledge, leading to organizational innovation and performance improvements. The study also highlights how affective trust is vital in strengthening the connection between TKMP and product innovation.
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Heetae Cho, Weisheng Chiu, Hyoung-Kil Kang and Hyun-Woo Lee
The current study investigated the relationship between nostalgia, conspicuous consumption, and impulse buying and compared gender differences in the effects of nostalgia on…
Abstract
Purpose
The current study investigated the relationship between nostalgia, conspicuous consumption, and impulse buying and compared gender differences in the effects of nostalgia on conspicuous consumption and impulse buying.
Design/methodology/approach
A total of 307 college students in western Singapore were recruited. Confirmatory factor analysis and structural equation modeling were conducted to assess the psychometric properties of the scales and estimate model path coefficients. A multi-group analysis was conducted to test if the path coefficients in the research model varied across genders.
Findings
This study found that nostalgia had a positive influence on consumers’ conspicuous consumption, which in turn had a positive impact on their impulse buying of sport products. The results of the multi-group analysis also revealed significant differences across gender groups in that the impacts of nostalgia on conspicuous consumption and impulse buying were stronger for male consumers.
Originality/value
This study forges new ground by investigating the intricate dynamics among nostalgia, conspicuous consumption, and impulse buying in the context of sport. By delving into the relationships between them and exploring gender disparities in their effects, this study enhances our understanding of the pivotal role nostalgia plays in shaping consumer behavior in sport. In addition, the identification of gender-specific patterns underscores the significance of tailored marketing approaches for effectively engaging both male and female consumers. Overall, this study presents fresh perspectives that can inform the development of targeted marketing strategies for sport marketers and retailers aiming to optimize their offerings and promotional endeavors.
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Auxane Boch and Bethany Rhea Thomas
Social robotics is a rapidly growing application of artificial intelligence (AI) in society, encompassing an expanding range of applications. This paper aims to contribute to the…
Abstract
Purpose
Social robotics is a rapidly growing application of artificial intelligence (AI) in society, encompassing an expanding range of applications. This paper aims to contribute to the ongoing integration of psychology into social robotics ethics by reviewing current theories and empirical findings related to human–robot interaction (HRI) and addressing critical points of contention within the ethics discourse.
Design/methodology/approach
The authors will explore the factors influencing the acceptance of social robots, explore the development of relationships between humans and robots and delve into three prominent controversies: deception, dehumanisation and violence.
Findings
The authors first propose design factors allowing for a positive interaction with the robot, and further discuss precise dimensions to evaluate when designing a social robot to ensure ethical design technology, building on the four ethical principles for trustworthy AI. The final section of this paper will outline and offer explicit recommendations for future research endeavours.
Originality/value
This paper provides originality and value to the field of social robotics ethics by integrating psychology into the ethical discourse and offering a comprehensive understanding of HRI. It introduces three ethical dimensions and provides recommendations for implementing them, contributing to the development of ethical design in social robots and trustworthy AI.