Search results

This paper explores and analyses the major challenges faced by both customer-facing and office-based public transport employees during the early stages of the Covid-19 pandemic and the responses of their employers to their concerns.

Qualitative semi-structured interviews and focus groups were carried out, involving 39 employees and directors representing a wide range of professionals working in the transport sector in three European countries, Poland, Ireland and the UK. Data were analysed through thematic analysis and the emerging issues explored.

Major employee challenges included: access to resources for safe working; worker mental health and well-being; and the effects of changing working practices, particularly flexible working, on their wider household circumstances and work–life balance (especially combining childcare responsibilities with work). First, physical health safety measures (such as PPE) were put in place for all workers, although sometimes with delays. Second, concerning practical support for mental health and well-being at work, the findings highlight that their employers’ practical support was considered limited by some customer-facing participants. In contrast, participants working from home were offered considerably greater employer support for their well-being, including increased and regular communication regarding work and non-work-related topics to tackle isolation and lack of social interactions. Third, work–life balance, and especially childcare were significant issues for those working from home. To improve organisational resilience, employer support for workers needs to better reflect employees’ job role, work setting and location, as well as their household demands such as childcare.

The lessons learned from this study contribute to future employer responses and practices and their organisational resilience, both in times of major crises and also for improving mental-health and childcare support in normal times.

The study considers the role of employee perspectives on organisational resilience and service continuity in public transport during a crisis and in three countries. Importantly, the data were gathered contemporaneously during the early stages of the pandemic, and so are not influenced by retrospective rationalisation or uncertain recollections.

This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore, this paper analyses whether auditors perceive that voluntary non-financial reporting impacts audit risk differently for old clients as compared with new clients.

This study is conducted on a sample of Italian audit firms through a paper-based questionnaire. Both Big4 and non-Big4 audit firms have been included in the sample.

Results show that integrated reporting is perceived to be the most relevant reporting method and intellectual capital statement the least relevant. Surprisingly, empirical findings over the sample period show that auditors do not perceive statistically significant differences between old and new clients.

Auditors can identify opportunities to adapt their assessment model to include voluntary non-financial report information. Moreover, they can use different assessment models regarding the research variables in the case of new and old clients.

Empirical findings highlight the growing role of voluntary non-financial reporting in the auditors’ perception of their client’s audit risk. All the observed voluntary non-financial reporting forms, except for intellectual capital, are considered as relevant by auditors in the evaluation of their client’s audit risk when compared to an indifference point. In addition, findings reveal that female auditors perceive a reduced gap in the relevance between integrated reports and intellectual capital reports compared to their counterparts.

The paper aims at enriching the knowledge of the application of lean management (LM) in emergency department (ED), structuring the methodology for implementing LM projects and summarizing the relevant dimensions of LM adoption in ED.

In accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) statement, a systematic literature review has been performed, extracting a database of 34 papers. To answer the research purpose, a descriptive and content analyses have been carried out.

The descriptive analysis demonstrates that the dealt topic is worldwide emerging and multidisciplinary as it arouses interest by medical and engineering communities. Despite the heterogeneity in the adopted methodology, a framework can be grasped from the literature review. It points out the phases and activities, the tools and techniques and the enablers to be considered for guiding the developing of LM project in ED.

This paper provides a comprehensive overview on how to adopt LM in ED, contributing to fill in the gap emerged in the literature. From a practical perspective, this paper provides healthcare managers with a synthesis of the best managerial practices and guidelines in developing a LM project in ED.