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Article
Publication date: 24 May 2013

Judith Broady-Preston

74

Abstract

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Library Review, vol. 62 no. 3
Type: Research Article
ISSN: 0024-2535

Available. Content available
Book part
Publication date: 16 July 2018

Abstract

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-78756-322-3

Available. Content available
Book part
Publication date: 18 June 2021

Suneel Jethani

Free Access. Free Access

Abstract

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The Politics and Possibilities of Self-Tracking Technology
Type: Book
ISBN: 978-1-80043-338-0

Available. Open Access. Open Access
Article
Publication date: 30 November 2023

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.

1499

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.

Details

Journal of Accounting Literature, vol. 47 no. 5
Type: Research Article
ISSN: 0737-4607

Keywords

Available. Content available
Book part
Publication date: 9 December 2020

Free Access. Free Access

Abstract

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Advances in Taxation
Type: Book
ISBN: 978-1-80043-327-4

Available. Open Access. Open Access
Article
Publication date: 15 January 2020

Lindsay J. Hastings and L.J McElravy

Considering the substantial upcoming transfer of leadership to younger generations, it is critical to study the unique trait, skill, and behavioral associations of youth leaders…

367

Abstract

Considering the substantial upcoming transfer of leadership to younger generations, it is critical to study the unique trait, skill, and behavioral associations of youth leaders. The purpose of this two-phase study was to quantitatively examine the relationship between positive psychological capacities (PsyCap), personality, and empathy with leadership skills in youth. Regression results from both phases revealed cognitive empathy and academic PsyCap as significant predictors of youth leadership life skills. These results follow earlier research that identified trait-based emotional intelligence as a significant predictor of leadership skills in youth. The combined results offer important considerations as leadership scholars and practitioners attempt to accurately predict and plan for the leadership transfer landscape over the next two decades. These combined results also serve as helpful considerations for youth leadership practitioners as program outcomes, learning objectives, and activities targeting the development of cognitive empathy and PsyCap will perhaps allow for more productive youth leadership development efforts and better documentation of their impact.

Details

Journal of Leadership Education, vol. 19 no. 1
Type: Research Article
ISSN: 1552-9045

Available. Content available
Book part
Publication date: 16 September 2020

Abstract

Details

Designing Effective Library Learning Spaces in Higher Education
Type: Book
ISBN: 978-1-83909-782-9

Available. Content available
Book part
Publication date: 30 June 2023

Lisa M. Given, Donald O. Case and Rebekah Willson

Free Access. Free Access

Abstract

Details

Looking for Information
Type: Book
ISBN: 978-1-80382-424-6

Available. Content available
Book part
Publication date: 3 April 2020

Chris Brown

Free Access. Free Access

Abstract

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The Networked School Leader
Type: Book
ISBN: 978-1-83867-722-0

Available. Content available
Book part
Publication date: 19 December 2017

Karin Klenke

Free Access. Free Access

Abstract

Details

Women in Leadership 2nd Edition
Type: Book
ISBN: 978-1-78743-064-8

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