Nathanaël Betti, Gerrit Sarens and Ingrid Poncin
This paper aims to investigate how the internal audit function (IAF) modifies its activities and practices in relation to the digitalisation the organisation. This paper…
Abstract
Purpose
This paper aims to investigate how the internal audit function (IAF) modifies its activities and practices in relation to the digitalisation the organisation. This paper specifically examines the use of data analytics and the performance of consulting activities by internal auditors.
Design/methodology/approach
This paper is based on a survey conducted with 82 chief audit executives based in the USA and members of the institute of internal auditors.
Findings
Results indicate a positive relation between the organisation’s level of digitalisation and the use of data analytics by internal auditors during their missions. Results also indicate that the organisation’s level of digitalisation has an indirect effect on the proportion of the internal audit planning dedicated to consulting activities. Specifically, the use of data analytics mediates the relationship between the organisation’s level of digitalisation and the proportion of the internal audit planning dedicated to consulting activities.
Research limitations/implications
This research was conducted amongst internal auditors based in the US Future research could investigate the insights of other internal audit stakeholders and investigate different legal contexts.
Practical implications
Results show that digitalisation increases the use of data analytics by internal auditors and the performance of consulting activities. The results, therefore, highlight the importance of these two aspects for the IAF to continue to bring value to organisations.
Originality/value
This research provides more insights on internal audit working practices. The digitalisation of the organisation leads the IAF to use more data analytics and perform more consulting activities.
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Nathanaël Betti, Steven DeSimone, Joy Gray and Ingrid Poncin
This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.
Abstract
Purpose
This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.
Design/methodology/approach
The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated.
Findings
Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities.
Research limitations/implications
From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors.
Practical implications
This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality.
Originality/value
This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.
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Ndeye Astou Manel Fall, Fatou Diop-Sall and Ingrid Poncin
Digital service innovations have enabled service market access, transforming Africa. This paper aims to investigate individual and contextual drivers of experience value of mobile…
Abstract
Purpose
Digital service innovations have enabled service market access, transforming Africa. This paper aims to investigate individual and contextual drivers of experience value of mobile money transfer (MMT) service during post-adoption given impacts of individual/cultural characteristics in Senegal.
Design/methodology/approach
Mixed methods. Study 1 qualitatively investigates the effects of individual-contextual drivers on the experience value of MMT and behavioral intentions. Study 2 quantitatively tests the main causal effects between drivers and MMT.
Findings
Conceptual models of experience value including ethical and social dimensions proposed in MMT are positively related to behavioral intentions. Need for social interaction (NSI), self-efficacy (SEFF) and social pressure (SP) – sources of experience value creation/destruction – must be integrated into business practices. Results show the indirect positive influence of NSI on behavioral intentions through MMTs experience value. Moreover, traditional cultural orientation (TCO) is a source of value creation/destruction. Managers should build ethical relations with users, integrate social functions in MMT and understand users’ cultural and individual characteristics for better customer relationship management policy.
Originality/value
Few studies examine how MMT experience creates/destroys value in a Sub-Saharan African context, specifically in Senegal. The authors show that SP might destroy value and reveal how individual variables such as SEFF, NSI and TCO affect experience value creation/destruction. Surprisingly, NSI creates value, revealing MMT as hybrid self-service technology.
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Stephanie van de Sanden, Kim Willems, Ingrid Poncin and Malaika Brengman
- Innovative technologies, such as DS, can engage different human senses and play an important role in enhancing the store atmosphere.
- The majority of DS networks feature content…
Abstract
Learning Outcomes
Innovative technologies, such as DS, can engage different human senses and play an important role in enhancing the store atmosphere.
The majority of DS networks feature content that is generic and is rarely tailored to the audience passing by the screens. As a result, digital displays are often ignored.
DS coupled with sensors and Artificial Intelligence allow for more relevant and personalized experiences.
Relevance through personalization can help retailers overcome display blindness, but challenges in terms of legal restrictions and ethical concerns exist to unlock its potential.
Nontouch interaction technologies, such as voice assistants, gesture controls, facial recognition, and augmented reality, present new ways of interacting with digital screens.
Innovative technologies, such as DS, can engage different human senses and play an important role in enhancing the store atmosphere.
The majority of DS networks feature content that is generic and is rarely tailored to the audience passing by the screens. As a result, digital displays are often ignored.
DS coupled with sensors and Artificial Intelligence allow for more relevant and personalized experiences.
Relevance through personalization can help retailers overcome display blindness, but challenges in terms of legal restrictions and ethical concerns exist to unlock its potential.
Nontouch interaction technologies, such as voice assistants, gesture controls, facial recognition, and augmented reality, present new ways of interacting with digital screens.
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Seth Ketron, Rodney Runyan and M. Theodore Farris II
The current work reviews all retailing articles published in four prominent retailing journals – Journal of Retailing, Journal of Retailing and Consumer Services, International…
Abstract
Purpose
The current work reviews all retailing articles published in four prominent retailing journals – Journal of Retailing, Journal of Retailing and Consumer Services, International Journal of Retail & Distribution Management, and International Review of Retail, Distribution and Consumer Research – in the 2009-2015 period, picking up where Runyan and Hyun (2009) left off. The purpose of this paper is to identify leading authors and institutions in retailing research based on overall impact.
Design/methodology/approach
Content analysis/literature review/descriptive research.
Findings
In total, 1,392 articles were published during this time period, and through a procedure of weights and adjustments for author count, journal impact, journal quality, and journal publishing opportunity, the findings reveal that research collaboration is highly prevalent, as evidenced by the high number of multi-authored papers and cross-university/international partnerships. Additionally, some authors and institutions remain influential, while others have emerged as highly influential in the last seven years. This shows the dynamic nature of the field and the need to remain active in quality publishing.
Research limitations/implications
Scholars must understand that several factors influence impact judgments, which cannot be assessed using raw counts alone. Journal quality, impact, and publishing opportunity as well as author counts are important elements to consider.
Originality/value
These reviews are vital to the field in that they provide status updates on scholarship, so these reviews should be done periodically. Additionally, the findings in this paper provide a more holistic understanding of research impact and permit better assessment for scholars and administrators.
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Nathalie T. M. Demoulin and Souad Djelassi
The purpose of this paper is to propose and test a comprehensive model that captures individual, system and situational drivers of customers’ intention to use and actual use of…
Abstract
Purpose
The purpose of this paper is to propose and test a comprehensive model that captures individual, system and situational drivers of customers’ intention to use and actual use of self-service technologies (SSTs).
Design/methodology/approach
This paper is based on a survey conducted among 143 users and 150 non-users of SSTs at the exit of a grocery store. The proposed model was analysed using structural equation modelling and a logistic regression.
Findings
The results demonstrate that: first, in addition to previous usage behaviour (i.e. usage frequency), situational factors (time pressure, basket size, coupons and queue length at the SSTs and staffed checkouts) influence customers’ decisions to use SSTs during a specific shopping trip; and second, perceived behavioural control is the most important determinant of behavioural intention, followed by perceived usefulness, need for interaction and perceived ease of use and enjoyment.
Originality/value
Although an abundance of research has investigated the adoption of SSTs, little is known about what drives real usage. This study considers the actual usage of SSTs in a specific context, as well as the situational factors that influence the choice of SSTs over traditional checkouts. In addition, this paper provides an integrative model including actual usage, use frequency and behavioral intention and its antecedents by extending the Technology Acceptance Model 3.