Renee Flasher, Michelle Lau and Dara M. Marshall
The US federal government requires auditors to follow governmental auditing standards when performing audits of entities expending significant federal government dollars. This…
Abstract
Purpose
The US federal government requires auditors to follow governmental auditing standards when performing audits of entities expending significant federal government dollars. This study explores stakeholder participation during the comment letter phase of government auditing standard setting to determine if participation is symbolic or substantive.
Design/methodology/approach
Researchers conduct an analysis of the 179 comment letters submitted to the US Government Accountability Office (GAO) and received for their 2010 and 2017 exposure drafts of government auditing standards.
Findings
The distribution of stakeholder participation groups in the government auditing standard-setting process differs from the distribution in the private company auditing standard-setting process. On average, participants submit letters that are greater than two pages in length. Participants also contribute feedback on topics that the GAO directly solicits. Taken together, the results demonstrate stakeholder behaviors that are consistent with a substantive rather than symbolic due process involvement for government auditing standards.
Research limitations/implications
Stakeholder beliefs are inferred based on the observed behavior of comment letter submissions. Also, there is a subjective element to the classification of the comment letters for the study.
Practical Implications
Given the far-reaching implications of Yellow Book auditing standards on public, private and nonprofit entities, the findings are relevant to a heterogeneous audience. This study reveals opportunities for users of government auditing standards, practitioners and academics for greater involvement in due process standard setting to bring additional legitimacy to the GAO and its standard-setting activities.
Originality/value
Beyond the current study, little empirical research examines Yellow Book auditing standards or the due process through which these standards are established. This is the first study to examine the complete set of comment letters for the 2010 and 2017 exposure drafts of government auditing standards.
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Dara Mojtahedi, Rosie Allen, Ellie Jess, Maria Ioannou and John Synnott
Employability skills training programmes are an effective means for reducing unemployment rates. Such programmes also have the potential to improve the general well-being (e.g…
Abstract
Purpose
Employability skills training programmes are an effective means for reducing unemployment rates. Such programmes also have the potential to improve the general well-being (e.g. self-efficacy) of disadvantaged individuals, however, reliable longitudinal evaluations of the psychological benefits of such programmes are limited. The present study evaluated the impact of an employability programme offered to disadvantaged adults in North-West England on self-efficacy. Additionally, the study aimed to identify risk factors for programme disengagement to identify at-risk groups that require further support.
Design/methodology/approach
Secondary longitudinal data pertaining to the background characteristics, programme engagement and self-efficacy scores (repeatedly measured on a monthly basis) of 308 programme users were analysed.
Findings
Results demonstrated that employability programme engagement significantly increased self-efficacy scores. Additionally, the findings suggested that individuals with mental health and learning difficulties were more likely to disengage from the programme. The findings demonstrate that employability programmes can have a positive impact on the well-being of individuals from disadvantaged backgrounds, however, prolonged engagement is needed for which some individuals require further support with.
Originality/value
The present study analysed longitudinal data from a diverse sample of disadvantaged individuals to reliably evaluate psychological outcomes from employability training programmes.
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Seyi S. Stephen, Ayodeji E. Oke, Clinton O. Aigbavboa, Opeoluwa I. Akinradewo, Pelumi E. Adetoro and Matthew Ikuabe
The chapter highlighted the key themes explored on procurement in construction, emphasising its significance in driving sustainability, efficiency, and innovation within the…
Abstract
The chapter highlighted the key themes explored on procurement in construction, emphasising its significance in driving sustainability, efficiency, and innovation within the industry. It began with an introduction to the topic, followed by an exploration of the importance of procurement planning and the conceptual framework of procurement. The study then delved into sustainable procurement practices in construction, highlighting the role of technology, innovation, and stakeholder engagement in advancing procurement strategies. It also examined the concept of procurement in stealth construction, focusing on critical aspects such as the cross-section of the building, energy transmission, and countermeasures. The chapter summarised the principles guiding procurement towards stealth construction, emphasising the importance of environmental protection, safety, project efficiency, cost-effectiveness, and aesthetics in driving sustainable construction practices.
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Jennifer Pearson, Lindsey Wilkinson and Jamie Lyn Wooley-Snider
Purpose: Sexual minority youth are more likely than their heterosexual peers to consider and attempt suicide, in part due to victimization experienced within schools. While…
Abstract
Purpose: Sexual minority youth are more likely than their heterosexual peers to consider and attempt suicide, in part due to victimization experienced within schools. While existing research suggests that rates of school victimization and suicidality among sexual minority students vary by school and community context, less is known about variation in these experiences at the state level.
Methodology: Using data from a large, representative sample of sexual minority and heterosexual youth (2017 Youth Risk Behavior States Data, n = 64,746 high school students in 22 states), multilevel models examine whether differences between sexual minority and heterosexual students in victimization and suicide risk vary by state-level policies.
Findings: Results suggest that disparities between sexual minority and heterosexual boys in bullying, suicide ideation, and suicide attempt are consistently smaller in states with high levels of overall policy support for LGBTQ equality and nondiscrimination in education laws. Sexual minority girls are more likely than heterosexual girls to be electronically bullied, particularly in states with lower levels of LGBTQ equality. Disparities between sexual minority and heterosexual girls in suicide ideation are lowest in high equality states, but state policies are not significantly associated with disparities in suicide attempt among girls.
Value: Overall, findings suggest that state-level policies supporting LGBTQ equality are associated with a reduced risk of suicide among sexual minority youth. This study speaks to the role of structural stigma in shaping exposure to minority stress and its consequences for sexual minority youth's well-being.
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Dara G. Schniederjans, Koray Ozpolat and Yuwen Chen
The purpose of this paper is to examine the impact of cloud computing (CC) use on collaboration and its ultimate impact on the agility of humanitarian supply chains. Further, this…
Abstract
Purpose
The purpose of this paper is to examine the impact of cloud computing (CC) use on collaboration and its ultimate impact on the agility of humanitarian supply chains. Further, this paper aims to analyze the moderating role of inter-organizational trust in the relationship between CC use and collaboration.
Design/methodology/approach
This paper provides an empirical assessment of CC use based on an interview analysis of 19 individuals from humanitarian organizations. A survey questionnaire is later used with 107 participants from US relief organizations. Partial least squares test is used to examine the relationships depicted in the conceptual model.
Findings
The results provide an account of how CC is used in a humanitarian context. Further, the results indicate that CC use has a positive and significant impact on collaboration between humanitarian organizations and their suppliers. Collaboration is found to be significantly positively associated with agility in humanitarian organizations.
Research limitations/implications
No study, to the best of the authors’ knowledge, has empirically assessed the impact of CC use on humanitarian supply chain collaboration. This will be the first study to empirically analyze the relationships between CC use, inter-organizational trust, collaboration and agility in a humanitarian context.
Practical implications
This study provides a theoretically and empirically validated model depicting the relationships between CC use, collaboration, agility and inter-organizational trust in humanitarian supply chains. Humanitarian organizations can use these findings to optimize agility.
Originality/value
This study contributes to supply chain management research, particularly humanitarian supply chain management knowledge, by empirically examining the usefulness of CC use on collaboration and agility in the supply chain.
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The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of…
Abstract
Purpose
The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of conferral of protection.
Design/methodology/approach
One main dimension is selected and discussed: the case law of the national courts. The study focuses on the legal status of immigrants resulting from the intervention of these national courts.
Findings
The research shows that although the courts have conferred an increasing protection on immigrants, this has not challenged the fundamental principle of the sovereignty of the states to decide, according to their discretionary prerogatives, which immigrants are allowed to enter and stay in their territories. Notwithstanding the differences in the general constitutional and legal structures, the research also shows that the courts of the three countries considered – France, Germany and Spain – have progressively moved towards converging solutions in protecting immigrants.
Originality/value
The research contributes to a better understanding of the different legal orders analysed.
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Ilgım Dara Benoit, Thomas Brashear Alejandro, Jeffrey Foreman, Christian Chelariu and Shawn Bergman
This paper aims to examine the role of social norms of justice and relationalism in salesperson–sales manager relationships, and their role in developing salesforce commitment and…
Abstract
Purpose
This paper aims to examine the role of social norms of justice and relationalism in salesperson–sales manager relationships, and their role in developing salesforce commitment and turnover.
Design/methodology/approach
This study uses structural equation modeling to analyze survey data from 402 business-to-business salespeople.
Findings
As discrete foundational norms, distributive, procedural and interactional (interpersonal, informational) justice develop higher-order norms of relationalism, which then reflect on increased commitment and reduced turnover intention of the salesforce. Among the justice norms, interpersonal justice has the strongest impact on relationalism.
Research limitations/implications
The paper shows how each justice norm has a distinct impact in shaping relational norms, and that interpersonal justice has the highest impact. In addition, with enhanced relationalism salespeople become more committed and have lower turnover intentions. Future research could use a longitudinal study, present manager’s side in the model and measure and compare the impact of supervisor- versus organization-focused justice.
Practical implications
To enhance relationalism, and thus in turn increase commitment and decrease turnover intention of salesforce, sales managers should pay attention to the salespeople’s perceptions of justice norms (distributive, procedural, informational and interpersonal justice), especially interpersonal justice, as it has the highest impact on relationalism. The specific ways to enhance justice perceptions are discussed.
Originality/value
This paper is the first to show how each justice norm is unique in its importance to shape the relationship between sales manager and salespeople in a way that increases the quality of relational norms, governing the relational process into a highly committed one. It also shows that among the four justice norms, interactional justice has the highest impact on relationalism. In addition, this is the first study to show that relationalism decreases turnover intention of salespeople.
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Narayanage Jayantha Dewasiri, Patikiri Koralalage Asanka Kumara, Simbiya Hevage Madu Lakmini Walakumbura, Mananage Shanika Hansini Rathnasiri and Potupitiya Gamaathige Sanjeewani Amila Jayarathne
This study uses hedonism as a mediating variable to examine the relationship between mobile money adoption and financial inclusion in Sri Lankan small- and medium-sized businesses…
Abstract
Purpose
This study uses hedonism as a mediating variable to examine the relationship between mobile money adoption and financial inclusion in Sri Lankan small- and medium-sized businesses (SMEs).
Design/methodology/approach
We conducted a quantitative research study utilizing a survey strategy and distributing standardized questionnaires to 150 SMEs in Sri Lanka using a simple random sampling technique.
Findings
According to our analysis, a significant relationship exists between mobile money adoption and financial inclusion in SMEs in Sri Lanka. Furthermore, we found that this relationship is mediated by hedonism, offering insights into the phenomenon.
Practical implications
This study’s findings significantly impact Sri Lankan policymakers, financial institutions, and SMEs. Policymakers can use this research to create plans encouraging mobile money usage, potentially improving financial inclusion among SMEs. When SMEs adopt mobile money, financial institutions can adjust their services to match their demands. It is advantageous for SMEs to understand how adopting mobile money can enhance their financial inclusion and overall business stability.
Originality/value
Our study contributes to existing literature in two key ways. Firstly, it addresses a significant research gap by examining the impact of mobile money use on financial inclusion among SMEs in Sri Lanka. Secondly, we introduce the concept of hedonism as a potential mediator, providing a fresh perspective on the complex dynamics that shape the relationship between mobile money adoption and financial inclusion in this context.
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The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online…
Abstract
The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories:
Marketing in an emerging market.
Abstract
Subject area
Marketing in an emerging market.
Study level/applicability
The case is aimed at MBA students in a marketing strategy class on marketing at the bottom of the pyramid or on branding.
Case overview
A young brand manager faced the challenge to increase drastically a brand market share to 8 per cent in 2015 in a context of a new emerging market with large number of consumers living with no more than US$1.25 a day.
Expected learning outcomes
Expected learning outcomes are as follows: to familiarize students with emerging markets characteristics; to illustrate the challenges of marketing a brand to local consumers with limited financial resources to craft a marketing strategy for Pepsodent with a clear positioning, allowing the Pepsodent brand to differentiate itself and to leverage its brand equity; and to develop a marketing-mix aligned with the brand positioning.
Supplementary Materials
Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.
Subject code
CSS 8: Marketing.