Dieter De Smet and Anne‐Laure Mention
The purpose of this paper is to report on the suitability of an ISO standard to create an internal control assessment model, which effectively acts as a control system template…
Abstract
Purpose
The purpose of this paper is to report on the suitability of an ISO standard to create an internal control assessment model, which effectively acts as a control system template and mental model to evaluate compliance with the Know Your Customer (KYC) and anti‐money laundering (AML) requirements in the Luxembourg retail and private banking sector.
Design/methodology/approach
This paper used a qualitative approach with various focus groups and case studies, to elaborate and validate the developed model through methodological triangulation.
Findings
The proposed assessment model has a matrix structure that facilitates the incorporation of checklists and narratives to ensure effective testing of controls and its structure allows targeting specific areas of risk in the identified KYC/AML processes.
Research limitations/implications
The development of the model tended to be time consuming and could explain why matrix formats are used less often and the traditional limitations of a qualitative research apply.
Practical implications
The model can be used to combine various reporting formats on internal control, hence the audit effectiveness can be increased and information asymmetries can be reduced.
Originality/value
The proposed assessment model offers an innovative approach because it combines a process view of the business with an internal control view. Research in internal control assessment models has been very limited in the past years.
Details
Keywords
Cristina Fernandes, João Ferreira and Pedro Mota Veiga
The purpose of this study is use a bibliometric analysis to explore the relational nature of knowledge creation in WFM in operations. Companies live under constant pressure to…
Abstract
Purpose
The purpose of this study is use a bibliometric analysis to explore the relational nature of knowledge creation in WFM in operations. Companies live under constant pressure to find the best ways to plan their workforce, and the workforce emangement (WFM) is one of the biggest challenges faced by managers. Relevant research on WFM in operations has been published in a several range of journals that vary in their scope and readership, and thus the academic contribution to the topic remains largely fragmented.
Design/methodology/approach
To address this gap, this review aims to map research on WFM in operations to understand where it comes from and where it is going and, therefore, provides opportunities for future work. This study combined two bibliometric approaches with manual document coding to examine the literature corpus of WFM in operations to draw a holistic picture of its different aspects.
Findings
Content and thematic analysis of the seminal studies resulted in the extraction of three key research themes: workforce cross-training, planning workforce mixed methods and individual workforce characteristics. The findings of this study further highlight the gaps in the WFM in operations literature and raise some research questions that warrant further academic investigation in the future.
Originality/value
Likewise, this study has important implications for practitioners who are likely to benefit from a holistic understanding of the different aspects of WFM in operations.
Details
Keywords
Markus Walz, Patrizia Hoyer and Matt Statler
The purpose of this paper is to introduce the unique artistic approach of film-maker Werner Herzog as an inspiration to rethink ethnographic studies in general and the notion of…
Abstract
Purpose
The purpose of this paper is to introduce the unique artistic approach of film-maker Werner Herzog as an inspiration to rethink ethnographic studies in general and the notion of reflexivity in particular.
Design/methodology/approach
This paper reviews the particularities of Werner Herzog’s approach to filmmaking, linking them to the methodological tradition of visual ethnography and especially the debate about the role of reflexivity and performativity in research.
Findings
Herzog’s conceptualization of meaning as “ecstatic truth” offers an avenue for visual organizational ethnographers to rethink reflexivity and performativity, reframe research findings and reorganize research activities. The combination of multiple media and the strong authorial involvement exhibited in Herzog’s work, can inspire and guide the development of “meaningful” organizational ethnographies.
Originality/value
The paper argues that practicing visual organizational ethnography “after Herzog” offers researchers an avenue to engage creatively with their research in novel and highly reflexive ways. It offers a different way to think through some of the challenges often associated with ethnographic research.