In this paper, I synthesize the prior psychology literature on ego depletion and apply this literature to an auditing setting. Ego depletion refers to a reduced desire or ability…
Abstract
In this paper, I synthesize the prior psychology literature on ego depletion and apply this literature to an auditing setting. Ego depletion refers to a reduced desire or ability to use self-control in task performance due to using self-control on prior tasks. I focus on the likely causes and consequences of depletion in an auditing setting, as well as means of mitigating depletion and recovering self-control resources. While ego depletion theory is prevalent in the psychology literature, little is known about whether or how ego depletion affects professionals on meaningful task performance. As a result, this synthesis is aimed at stimulating future ego depletion research in accounting, and specifically auditing, by surveying existing literature and applying this literature to an auditing setting. Further, I develop 13 questions for future research to investigate. My synthesis reveals that ego depletion likely has a pervasive effect in an auditing setting, and can hinder auditors’ judgment and decision-making (JDM) quality. Therefore, this synthesis helps to provide a greater understanding of the impact of auditing tasks on individuals, and refines both auditor JDM and ego depletion theories.
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Katharina K. Pucher, Math J.J.M. Candel, Nicole M.W.M. Boot and Nanne K. de Vries
The Diagnosis of Sustainable Collaboration (DISC) model (Leurs et al., 2008) specifies five factors (i.e. project management, change management, context, external factors, and…
Abstract
Purpose
The Diagnosis of Sustainable Collaboration (DISC) model (Leurs et al., 2008) specifies five factors (i.e. project management, change management, context, external factors, and stakeholders’ support) which predict whether collaboration becomes strong and stable. The purpose of this paper is to study the dynamics of these factors in a study of multiple partnerships in comprehensive school health promotion (CSHP).
Design/methodology/approach
A Dutch two-year DISC-based intervention to support coordinators of five CSHP partnerships in the systematic development of intersectoral collaboration was studied in a pretest-posttest design. To uncover the determinants of sustainable collaboration and implementation of CSHP and to find possible mediators, the authors carried out multi-level path analyses of data on the DISC factors obtained from 90 respondents (response of approached respondents: 57 percent) at pretest and 69 respondents (52 percent) at posttest. Mediation mechanisms were assessed using joint significance tests.
Findings
The five DISC factors were important predictors of implementation of CSHP (explained variance: 26 percent) and sustainable collaboration (explained variance: 21 percent). For both outcomes, stakeholders’ support proved to be the most important factor. Regarding sustainable collaboration, mediation analysis showed that stakeholders’ support fully mediated the effects of change management, project management, external factors and context. This indicates that the extent of stakeholders’ support (e.g. appreciation of goals and high levels of commitment) determines whether collaboration becomes sustainable. The authors also found that the extent of stakeholders’ support in turn depends upon a well-functioning project management structure, the employment of change management principles (e.g. creation of a common vision and employment of appropriate change strategies), a favorable organizational context (e.g. positive experience with previous collaboration) and external context (e.g. positive attitudes of financing bodies and supporting health and educational policies). For the actual implementation of CSHP, partial mediation by the support factor was found. There was a direct positive effect of change management indicating that organizational knowledge is also necessary to implement CSHP, and a direct negative effect of project management, probably pointing to the negative effects of too much negotiation in the collaboration.
Research limitations/implications
A design lacking a control group, a small sample and a relatively early assessment after implementation support stopped limit the generalizability of the results.
Practical implications
Strategies targeting the DISC factors can enhance stakeholders’ support and thereby promote sustainable intersectoral collaboration and the implementation of CSHP.
Originality/value
The DISC model provides a fruitful conceptual framework for the study of predictors and processes in public health partnerships. The importance of stakeholders’ support and other factors in the model are demonstrated.
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Amaya Gilson, Susan R. Hemer, Anna Chur-Hansen and Shona Crabb
Risk notification is part of a focus on preventive medicine that is dominant in contemporary Western biomedicine. Genomics has forecasted great advances in alleviating disease and…
Abstract
Purpose
Risk notification is part of a focus on preventive medicine that is dominant in contemporary Western biomedicine. Genomics has forecasted great advances in alleviating disease and prolonging human life, moving from a reactive to a preventative practice. However, in doing so, genomics redraws boundaries, potentially classifying all people as possible carriers of malfunctioning genes. This chapter presents a critical review of the practice of ‘risk notification’ as undertaken by familial cancer genetic testing services, focusing on the right to be informed or not to be informed and implications of knowing.
Methodology/approach
With backgrounds in anthropology, psychology and public health, the authors draw upon literature around risk notification from a range of disciplines.
Findings
In the context of familial cancer, clients may be asked to provide contact information for biological family members to inform them of their potential genetic risk. Through these processes a number of tensions and issues may emerge that relate to fundamental bioethical principles. The ability and decision whether to know, or conversely, to not know, is ethically fraught. We consider the roles and rights of family members and clients, as well as the broader goal of population health.
Originality/value
While much attention has been devoted to clients’ right to know in the context of medical research and treatment, relatively little work has examined the right not to know and adverse consequences of knowing. This review addresses concerns which have rarely been critically examined and debated in the context of risk notification of biological family members.
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Alexandra E. MacDougall, Zhanna Bagdasarov, James F. Johnson and Michael D. Mumford
Business ethics provide a potent source of competitive advantage, placing increasing pressure on organizations to create and maintain an ethical workforce. Nonetheless, ethical…
Abstract
Business ethics provide a potent source of competitive advantage, placing increasing pressure on organizations to create and maintain an ethical workforce. Nonetheless, ethical breaches continue to permeate corporate life, suggesting that there is something missing from how we conceptualize and institutionalize organizational ethics. The current effort seeks to fill this void in two ways. First, we introduce an extended ethical framework premised on sensemaking in organizations. Within this framework, we suggest that multiple individual, organizational, and societal factors may differentially influence the ethical sensemaking process. Second, we contend that human resource management plays a central role in sustaining workplace ethics and explore the strategies through which human resource personnel can work to foster an ethical culture and spearhead ethics initiatives. Future research directions applicable to scholars in both the ethics and human resources domains are provided.
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W. Brouwer, A. Oenema, R. Crutzen, J. de Nooijer, N.K. de Vries and J. Brug
The purpose of this study is to explore adults' cognitive deliberations in deciding to visit an internet intervention, to extend the visit to use and process the intervention's…
Abstract
Purpose
The purpose of this study is to explore adults' cognitive deliberations in deciding to visit an internet intervention, to extend the visit to use and process the intervention's content, and to revisit the intervention.
Design/methodology/approach
A qualitative study was conducted consisting of five focus group interviews (n = 29, 25‐69 years). The interview transcriptions were subjected to systematic content analysis.
Findings
The results indicate that being motivated to change a health behavior and curiosity about the content were important factors in the decision to visit an internet intervention. To extend a visit, mainly intervention aspects were considered such as visual appeal, the number of questions needed to complete within the program, and the existence of a registration procedure. To induce revisits, regularly updated content and the possibility to monitor behavior change were important.
Practical implications
These findings suggest that activities to promote use of internet interventions need to be directed at motivating adults to think about potential behavior change. Furthermore, intervention aspects need to meet various criteria, such as a professional appearance, concise and easy to understand texts and an explanation for the use of a registration procedure.
Originality/value
The results of this explorative study can be used as a basis for further studies aimed at improving dissemination and use of internet‐delivered behavior change interventions.
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Rik Crutzen, Jascha de Nooijer, Wendy Brouwer, Anke Oenema, Johannes Brug and Nanne K. de Vries
The purpose of this paper is to gain first insight into factors which might be associated with exposure to internet‐delivered interventions.
Abstract
Purpose
The purpose of this paper is to gain first insight into factors which might be associated with exposure to internet‐delivered interventions.
Design/methodology/approach
Semi‐structured focus group interviews were conducted with five groups of Dutch adolescents (n=54), aged 12‐17 years. Several aspects of exposure: a first visit; staying long enough actually to use and process the information; and revisiting the intervention, were explored.
Findings
Several factors that are likely to improve exposure to internet‐delivered interventions were identified, such as the use of “word of mouth” marketing, comparison of own behaviour with friends and the use of reminders.
Research limitations/implications
Focus group interviews are only a first step in the generation of ideas and opinions. A next step would be to conduct observational, experimental and longitudinal studies to test if and how these factors improve exposure to internet‐delivered interventions.
Practical implications
This paper is a useful source for those developing internet‐delivered interventions who want to improve exposure rates to their interventions.
Originality/value
The results of this exploration serve as an important first step to gain more insight into factors that improve exposure to internet‐delivered interventions.
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K.K. Pucher, M.J.J.M. Candel, N.M.W.M. Boot, A.J.A. van Raak and N. K. de Vries
Intersectoral collaboration is often a prerequisite for effective interventions in public health. The purpose of this paper is to assess the facilitating and hindering conditions…
Abstract
Purpose
Intersectoral collaboration is often a prerequisite for effective interventions in public health. The purpose of this paper is to assess the facilitating and hindering conditions regarding intersectoral collaboration between health authorities, public health services (PHSs), public services stakeholders (PPSs) and the education sector in comprehensive school health promotion (CSHP) in the Netherlands.
Design/methodology/approach
CSHP collaborations in five Dutch regions were studied using a questionnaire based on the DIagnosis of Sustainable Collaboration (DISC) model, focusing on: change management; perceptions, intentions and actions of collaborating parties; project organization; and factors in the wider context. Univariate and multivariate analyses with bootstrapping were applied to 106 respondents (62 percent response).
Findings
A similar pattern of facilitating and hindering conditions emerged for the five regions, showing positive perceptions, but fewer positive intentions and actions. An overall favorable internal and external context for collaboration was found, but limited by bureaucratic procedures and prioritizing stakeholders’ own organizational goals. Change management was rarely applied. Some differences between sectors emerged, with greatest support for collaboration found among the coordinating organizations (PHSs) and least support among the financing organization (municipalities).
Research limitations/implications
The generalization of the findings is limited to the initial formation stage of collaboration, and may be affected by selection bias, small sample size and possible impact of interdepartmental collaboration within organizations.
Practical implications
The authors recommend establishing stronger change management to facilitate translation of positive perceptions into intentions and actions, and coordination of divergent organizational structures and orientations among collaborating parties.
Originality/value
The results show that it is valuable for collaborating parties to conduct DISC analyses to improve intersectoral collaboration in CSHP.
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Organizations may fail to innovate because receivers exhibit bias against adopting creative ideas. This paper explores many motivational, cognitive, and affective factors that can…
Abstract
Organizations may fail to innovate because receivers exhibit bias against adopting creative ideas. This paper explores many motivational, cognitive, and affective factors that can cause receivers to hinder the creativity–innovation process. In particular, receivers may engage in motivated reasoning and skepticism against creative ideas, face barriers to recognizing creative value, and experience negative affect when receiving creative ideas. Each creative adoption decision point during the creativity–innovation process is an opportunity for bias to derail progress. This helps explain why innovation can be so difficult. Understanding the biases that hinder the creativity–innovation process allows individuals and organizations to take action to mitigate them.
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E. Reinaerts, J. De Nooijer and N.K. De Vries
The purpose of this paper is to show how the intervention mapping (IM) protocol could be applied to the development of two school‐based interventions. It provides an extensive…
Abstract
Purpose
The purpose of this paper is to show how the intervention mapping (IM) protocol could be applied to the development of two school‐based interventions. It provides an extensive description of the development, implementation and evaluation of two interventions which aimed to increase fruit and vegetable (F&V) consumption among primary school children.
Design/methodology/approach
The paper describes how information drawn from relevant literature and theory, as well as additional data collected from primary school children, their parents and teachers, were applied to the development, implementation and evaluation of the interventions. The IM protocol consists of five steps: defining proximal program objectives; applying methods and strategies for behavioural change; creating a program plan; preparing program implementation; and evaluation. An extensive assessment of the perceived health problem was conducted prior to beginning step 1 of IM.
Findings
Application of the protocol resulted in two school‐based interventions aimed at making F&V consumption habitual: a free F&V distribution program; and a multi‐component, age‐specific program consisting of a classroom curriculum and parental involvement.
Practical implications
The matrices presented can provide health educators with a foundation for the development of future dietary interventions for children.
Originality/value
By providing a detailed description of the application of the IM, it was shown that the protocol can be used as a practical aid for the development of planned health promotion interventions. It proved to be an effective means for making well‐considered choices in every step of program development and implementation.