Jason Bennie, Anna Timperio, David Dunstan, David Crawford and Jo Salmon
The workplace is an ideal setting to promote physical activity. The purpose of this study is to examine associations with physical activity at and around the workplace.
Abstract
Purpose
The workplace is an ideal setting to promote physical activity. The purpose of this study is to examine associations with physical activity at and around the workplace.
Design/methodology/approach
Participants were recruited from a random sample of employed adults (n=1,107) in capital cities and major regional centres in Australia. Self‐reported barriers and participation in physical activity at and around the workplace were assessed. A multivariable logistic regression model adjusting for age, sex, occupational status, and overall physical activity assessed the odds of being active in this setting.
Findings
Of participants, 61 percent perceived being active in the workplace. Those who perceived their work colleagues and managers to be physically active, and those who indicated that their workplace provides facilities to support them being active had higher odds of being physically active at or around the workplace.
Research limitations/implications
A poor response rate, physically active sample and cross‐sectional analysis prevent inferences about the causality of the findings.
Originality/value
The paper provides evidence of the potential for the multiple levels of influence on physical activity at and around the workplace.
Details
Keywords
The following is an introductory profile of the fastest growing firms over the three-year period of the study listed by corporate reputation ranking order. The business activities…
Abstract
The following is an introductory profile of the fastest growing firms over the three-year period of the study listed by corporate reputation ranking order. The business activities in which the firms are engaged are outlined to provide background information for the reader.
This study takes the position that the concept of fraud is socially constructed. Moreover, it asks why and how different understandings of fraud have emerged. Insights from the…
Abstract
This study takes the position that the concept of fraud is socially constructed. Moreover, it asks why and how different understandings of fraud have emerged. Insights from the work of Lakoff and Johnson (1999, 2003; Lakoff, 2002, 2004, 2009) are used to analyze language revealing dominant worldviews and metaphors regarding fraud. The research method is a case study (Yin, 2014), and the analytical approach used parallels the one described in O’Dwyer (2004). The research setting is a report issued by the Financial Crisis Inquiry Commission, which provides a context to study different understandings of fraud due to the report’s divided nature. The analysis reveals three alternative worldviews, representing different assumptions about reality, that are at the root of the different understandings of fraud. These worldviews also lead to the usage of different conceptual metaphors which allow the commissioners to interpret facts in a manner that supports each worldview’s assumptions. The paper also concludes by providing a nuanced and critical examination of the results of the commission concerning its understanding of fraud.
Details
Keywords
Federico Bertacchini, Gianluca Gabrielli, Ennio Lugli and Pier Luigi Marchini
This study aims to identify the principal changes that digitalization has brought about in the internal audit functions (IAFs), focusing on the main characteristics that have been…
Abstract
Purpose
This study aims to identify the principal changes that digitalization has brought about in the internal audit functions (IAFs), focusing on the main characteristics that have been affected by this phenomenon.
Design/methodology/approach
The study follows a qualitative approach, involving the thematic analysis of semistructured interviews. A total of 22 professionals working in Italian-listed companies’ IAFs were interviewed. The framework of institutional theory was used to analyze the results.
Findings
The elements most affected by the digitalization of IAFs in Italy are: the skills required in IAFs, the relationship with external consultants and the types of activities performed by internal auditors (IArs). Nevertheless, the extent of the level digitalization within the IAFs of the companies analyzed appears to vary in accordance with the level of institutional pressures experienced by the organizations.
Originality/value
The study contributes to the literature on IA and digitalization by delineating the principal elements that are influenced by the digitalization process of IA. Moreover, it highlights how these elements develop and evolve as the level of digitalization of the IAF changes.