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1 – 10 of 52
Open Access
Article
Publication date: 28 May 2019

Firdaus Amyar, Nunung Nurul Hidayah, Alan Lowe and Margaret Woods

There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of…

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Abstract

Purpose

There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of this paper is to engage with audit practice in order to explore and explain the internal dynamics and paradoxical conditions within audit engagement teams.

Design/methodology/approach

The research adopts a qualitative methodology, framed around an intensive case study that involves several methods of data collection and analysis including interviews, observation and document analysis. The authors observe audit team practices, work programmes and organisation including observations of individual and teams involved in audit engagements.

Findings

Using the lens of paradox theory, the authors explore the backstage of audit work, where audit teams are challenged with recurring contradictory requirements and opposing demands. The authors provide insight on the complexity associated with inadequate resourcing and planning that tend to stimulate the emergence of paradoxes in audit engagement work in a government audit context. As a result, the authors identify the occurrence of cascading reduced audit quality practices (RAQP) as the teams respond to the paradoxes they face.

Originality/value

The authors reveal the interlinked and cumulative coping strategies, namely, downplaying responsibility and downscaling audit processes. These strategies are performed concurrently by team leaders and audit members to manage paradoxical tensions. The authors also identified superficial audit supervision as another type of RAQP performed by team leaders.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 30 July 2019

Alan Diógenes Góis, Gerlando Augusto Sampaio Franco de Lima and Marcia Martins Mendes De Luca

The purpose of this study is to identify sociodemographic factors that are predictive of the level of everyday sadism (SAD) in the business area.

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Abstract

Purpose

The purpose of this study is to identify sociodemographic factors that are predictive of the level of everyday sadism (SAD) in the business area.

Design/methodology/approach

A survey was conducted on 424 graduate and postgraduate students from business schools in Brazil and the USA. SAD was quantified by the assessment of sadistic personality proposed by Plouffe Saklofske and Smith (2017). The variables included age, gender, managing experience, education and nationality.

Findings

The average level of SAD was low. SAD was negatively associated with gender, age and nationality and positively associated with managing experience and education.

Practical implications

As individuals ascend professionally and academically, they display higher levels of everyday sadism. Depending on the context, dark personalities can cause either benefit or harm to the company's business and to society. However, the literature shows that seeking pleasure and dominance with no regard for consequences affects the business area directly or indirectly.

Originality/value

Very few studies have addressed everyday sadism in the business area, let alone evaluated predictive factors and discussed possible implications.

Details

RAUSP Management Journal, vol. 55 no. 3
Type: Research Article
ISSN: 2531-0488

Keywords

Open Access
Article
Publication date: 15 October 2021

Alan A. Acosta and Kathy L. Guthrie

Research on college student leadership is evolving, with more scholars studying the influence of social identities on the development of student leaders. The evolving literature…

Abstract

Research on college student leadership is evolving, with more scholars studying the influence of social identities on the development of student leaders. The evolving literature includes research on how race influences the leadership identity development of college students, which can support their retention and graduation from postsecondary institutions. Gaps exist in the literature on how the definitions of leaders and leadership influences leadership identity development for many social identities in numerous institutional contexts, including for Latino men. Using a case study methodology, we studied the how definitions of leaders and leadership influenced the leadership identity development of Latino men and how that influenced their placement in the LID model (Komives et al., 2005). Thirteen Latino men in the Southeastern U.S. were interviewed. Participants’ definitions and perspectives of leaders and leadership placed them all in the Leader Identified stage of the LID model. Implications for leadership educators regarding practice and research are provided.

Details

Journal of Leadership Education, vol. 20 no. 4
Type: Research Article
ISSN: 1552-9045

Open Access
Article
Publication date: 27 April 2020

Massimo Sargiacomo, Christian Corsi, Luciano D'Amico, Tiziana Di Cimbrini and Alan Sangster

The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional…

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Abstract

Purpose

The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional body of accountants that was established in Venice in 1581 and operated until the end of the 18th century.

Design/methodology/approach

The research design offers a critical longitudinal explanation of the emergence of the Collegio dei Rasonati as a professional body in the context of Venetian society by relying on the social closure theory elaborated by Collins (1975); Parkin (1979) and Murphy (1988).

Findingse

The Collegio dei Rasonati was established to overcome the prerogatives of a social class in accessing the accounting profession. However, the pre-existing professional elites enacted a set of social closure strategies able to transform this professional body into a stronghold of their privileges.

Research limitations/implications

As virtually all of the evidence concerning the admission examinations has been lost over time, the investigation is restricted to the study of the few examples that have survived. The main implication of the study concerns the understanding of some dynamics leading to neutralize attempts to replace class privileges with a meritocratic system.

Originality/value

The research investigates the structure of the rules of social closure revealing the possibility of an antagonistic relationship between different co-existing forms of exclusion within the same structure. Moreover, it highlights that a form of exclusion can be made of different hierarchical levels.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 1 December 2004

Alan Russell

Analyses of teaching and learning in higher education are increasingly being based on a distinction between surface and deep learning. This distinction is helpful for…

Abstract

Analyses of teaching and learning in higher education are increasingly being based on a distinction between surface and deep learning. This distinction is helpful for investigating approaches used by teachers as well as student preferences for teaching and learning. Surface learning places an emphasis on memorizing facts and information as well as the relatively passive reproduction of content. In contrast, deep learning involves an intention to understand, the critical assessment of content and relating new information to past knowledge in meaningful ways. There has been an assumption that in the U.A.E. there is an orientation to surface learning in schools and higher education. To examine this assumption, an adaptation of questionnaires used with Western students (the Approaches to Study Skills Inventory for Students) was used with a small sample of ZU students. There are limitations in the use of this procedure and difficulties in interpreting the results. However, the results suggest that ZU students show strong beliefs and preference for deep learning approaches in addition to surface learning approaches. This finding is consistent with evidence obtained from student responses to assessment tasks, where there was evidence of deep learning. It was concluded that learning outcomes for ZU students could be enhanced by employing deep learning approaches to teaching and learning.

Details

Learning and Teaching in Higher Education: Gulf Perspectives, vol. 1 no. 1
Type: Research Article
ISSN: 2077-5504

Open Access
Article
Publication date: 29 January 2024

Tony Dobbins and Tony Dundon

The purpose of the article is to outline the insights provided by Alan Fox in Man Mismanagement in relation to the rise of the New Right political economy and the spread of…

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Abstract

Purpose

The purpose of the article is to outline the insights provided by Alan Fox in Man Mismanagement in relation to the rise of the New Right political economy and the spread of unitarist managerialism. The article assesses the contemporary work and employment relations implications of mismanagement arising from a “second wave” of the New Right ideology from 2010 in the UK.

Design/methodology/approach

Responding to the Special Issue on Alan Fox, the article focuses on Alan Fox's book Man Mismanagement, considering industrial relations developments arising between the 1st (1974b) and 2nd (1985) editions relating to the political rise of the New Right. It reviews various literature that illustrates the contemporary IR relevance of the book and Fox's insights.

Findings

The New Right’s ideology has further fragmented work, disjointed labour rights and undermined collective industrial relations institutions, and macho mismanagement praxis is even more commonplace, compared to when Fox wrote Man Mismanagement. The stripping away of the institutional architecture of IR renders the renewal of pluralist praxis, like collective bargaining and other forms of joint regulation of work, a formidable task.

Originality/value

The value of the article relates to the identification of dramatic historical industrial relations events and change in the UK in Alan Fox's book Man Mismanagement, most notably relating to the rise to power of the Thatcherite New Right in 1979. Originality is evidenced by the authors’ drawing on Fox's ideas and assessing the implications of the “second wave” of the New Right in the contemporary industrial relations (IR) context of the 2020s under the conceptual themes of fragmented work, disjointed labour rights and undermined collectivism.

Details

Employee Relations: The International Journal, vol. 46 no. 6
Type: Research Article
ISSN: 0142-5455

Keywords

Open Access
Article
Publication date: 15 December 2022

Nick Smith, Stacey Rand, Sarah Morgan, Karen Jones, Helen Hogan and Alan Dargan

This paper aims to explore the content of Safeguarding Adult Reviews (SARs) from older adult care homes to understand how safety is understood and might be measured in practice.

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Abstract

Purpose

This paper aims to explore the content of Safeguarding Adult Reviews (SARs) from older adult care homes to understand how safety is understood and might be measured in practice.

Design/methodology/approach

SARs relevant to older adult care homes from 2015 onwards were identified via the Social Care Institute of Excellence SARs library. Using thematic analysis, initial inductive coding was mapped to a health-derived safety framework, the Safety Measurement and Monitoring Framework (SMMF).

Findings

The content of the SARs reflected the dimensions of the SMMF but gaining a deeper understanding of safety in older adult care homes requires additional understanding of how this unique context interacts with these dimensions to create and prevent risks and harms. This review identified the importance of external factors in care home safety.

Originality/value

This study provides an insight into the scope of safety issues within care homes using the SARs content, and in doing so improves understanding of how it might be measured. The measurement of safety in care homes needs to acknowledge that there are factors external to care homes that a home may have little knowledge of and no ability to control.

Details

The Journal of Adult Protection, vol. 25 no. 1
Type: Research Article
ISSN: 1466-8203

Keywords

Open Access
Article
Publication date: 21 June 2024

Alan R. Dennis

I adapt the Integrated Model of Workplace Safety (Christian et al., 2009) to information security and highlight the need to understand additional factors that influence security…

Abstract

Purpose

I adapt the Integrated Model of Workplace Safety (Christian et al., 2009) to information security and highlight the need to understand additional factors that influence security compliance and additional security outcomes that need to be studied (i.e. security participation).

Research limitations/implications

This model argues that distal factors in four major categories (employee characteristics, job characteristics, workgroup characteristics and organizational characteristics) influence two proximal factors (security motivation and security knowledge) and the security event itself, which together influence two important outcomes (security compliance and security participation).

Practical implications

Safety is a systems design issue, not an employee compliance issue. When employees make poor safety decisions, it is not the employee who is at fault; instead, the system is at fault because it induced the employee to make a poor decision and enabled the decision to have negative consequences.

Social implications

Security compliance is as much a workgroup issue as an individual issue.

Originality/value

I believe that by reframing information security from a compliance issue to a systems design issue, we can dramatically improve security.

Details

Organizational Cybersecurity Journal: Practice, Process and People, vol. 4 no. 1
Type: Research Article
ISSN: 2635-0270

Keywords

Open Access
Article
Publication date: 20 June 2023

Teresa Heath and Caroline Tynan

The purpose of this study is to examine the potential of integrating material from the arts into postgraduate curricula to deepen students’ engagement with marketing phenomena…

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Abstract

Purpose

The purpose of this study is to examine the potential of integrating material from the arts into postgraduate curricula to deepen students’ engagement with marketing phenomena. The authors assess the use of arts-based activities, within a broader critical pedagogy, for encouraging imaginative and analytical thinking.

Design/methodology/approach

The authors devised two learning activities and an interpretive method for studying their value. The activities were an individual essay connecting themes in song lyrics to marketing, and a group photography project. These were applied, within a broader, critical approach, in postgraduate modules on sustainability, ethics and critical marketing. Data collection comprised diaries kept by the teachers, open-ended feedback from students and students’ assignments.

Findings

Students showed high levels of engagement, reflexivity and depth of thought, in felt experiences of learning. Their ability to make connections not explicitly in the materials, and requiring imaginative jumps, was notable. Several reported lasting changes to their behaviour. Some found the tasks initially intimidating or, once they were more engaged, stressful or saddening.

Research limitations/implications

This adds to scholarship on management education by showing the usefulness of an arts-based approach towards a transformative agenda.

Practical implications

It offers a template of how to draw from the arts to strengthen critical engagement upon which marketing teachers can build. It also contains practical advice on the challenges and benefits of doing so.

Social implications

The authors provide evidence that this approach can enhance sensitivity and reflexivity in students, potentially producing more ethical and sustainable decisions in future.

Originality/value

The pedagogical interventions are novel and of value to lecturers seeking to enhance critical engagement with theory. An empirical study of an attempt to integrate arts into teaching marketing represents a promising direction, given the discipline’s creative nature.

Details

European Journal of Marketing, vol. 57 no. 10
Type: Research Article
ISSN: 0309-0566

Keywords

Open Access
Article
Publication date: 7 March 2018

Alan Boyd, Shilpa Ross, Ruth Robertson, Kieran Walshe and Rachael Smithson

The purpose of this paper is to understand how inspection team members work together to conduct surveys of hospitals, the challenges teams may face and how these might be…

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Abstract

Purpose

The purpose of this paper is to understand how inspection team members work together to conduct surveys of hospitals, the challenges teams may face and how these might be addressed.

Design/methodology/approach

Data were gathered through an evaluation of a new regulatory model for acute hospitals in England, implemented by the Care Quality Commission (CQC) during 2013-2014. The authors interviewed key stakeholders, observed inspections and surveyed and interviewed inspection team members and hospital staff. Common characteristics of temporary teams provided an analytical framework.

Findings

The temporary nature of the inspection teams hindered the conduct of some inspection activities, despite the presence of organisational citizenship behaviours. In a minority of sub-teams, there were tensions between CQC employed inspectors, healthcare professionals, lay people and CQC data analysts. Membership changes were infrequent and did not appear to inhibit team functioning, with members displaying high commitment. Although there were leadership authority ambiguities, these were not problematic. Existing processes of recruitment and selection, training and preparation and to some extent leadership, did not particularly lend themselves to addressing the challenges arising from the temporary nature of the teams.

Research limitations/implications

Conducting the research during the piloting of the new regulatory approach may have accentuated some challenges. There is scope for further research on inspection team leadership.

Practical implications

Issues may arise if inspection and accreditation agencies deploy temporary, heterogeneous survey teams.

Originality/value

This research is the first to illuminate the functioning of inspection survey teams by applying a temporary teams perspective.

Details

Journal of Health Organization and Management, vol. 32 no. 2
Type: Research Article
ISSN: 1477-7266

Keywords

1 – 10 of 52