Srinivasan Raghavan, Jan Dzugan, Sylwia Rzepa, Pavel Podany, Norman Soh, Lim Jia Hao and Niaz Khan
This study aims to investigate the effect of the wall thickness, deposition orientation and two different post-processing methods on the local mechanical properties and…
Abstract
Purpose
This study aims to investigate the effect of the wall thickness, deposition orientation and two different post-processing methods on the local mechanical properties and microstructure of additively manufactured parts made of maraging steel. In order to examine the local properties of the build, miniaturized testing specimens were employed. Before application of small-sized specimens, their performance was verified.
Design/methodology/approach
The investigation was composed of two stages. As first, the part thickness, specimen size and orientation were studied on a laser-powder bed fusion (L-PBF) platform with deposited walls of various thicknesses made of maraging steel. Subsequently, the influence of different heat-treatment methods was investigated on the final product, i.e. impellers. The miniaturized and standard tensile tests were performed to investigate the local mechanical properties. The porosity, microstructures and fracture surfaces were analysed by X-ray-computed tomography, X-ray diffraction and scanning electron microscopy with electron backscatter diffraction.
Findings
The results revealed good agreement between the values provided by miniaturized and standard specimens. The thinnest parts produced had the largest pores and the highest scatter of elongation values. In these cases, also the sub-contour porosity was observed. Part thickness affected pores’ size and results repeatability but not total porosity. The two-step heat-treatment (solutionizing and age-hardening) exhibited the highest yield and ultimate tensile strength.
Practical implications
The microstructure and local mechanical properties were studied on L-PBF platform with deposited walls of various thicknesses. Subsequently, a detailed analysis was conducted on real components (impellers) made of maraging steel, commonly used in tooling, automotive and aerospace industries.
Originality/value
The broadly understood quality of manufactured parts is crucial for their reliable and long-lasting operation. The findings presented in the manuscript allow the readers better understanding of the connection between deposition parameters, post-processing, microstructure and mechanical performance of additive manufacturing-processed parts.
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The purpose of this paper is to provide a synopsis of what academic literature says about internal audit (IA) effectiveness ten years after Bailey et al. (2003) presented research…
Abstract
Purpose
The purpose of this paper is to provide a synopsis of what academic literature says about internal audit (IA) effectiveness ten years after Bailey et al. (2003) presented research opportunities in IA. A new set of research questions that may help to bring the best out of IA is proposed.
Design/methodology/approach
Empirical studies based on internal auditors’ self-assessments (“inside-out”) and empirical studies based on other stakeholders’ perspectives (“outside-in”) are reviewed through an “effectiveness lens”. The “outside-in” perspective is regarded as particularly valuable.
Findings
First, common themes in the empirical literature are identified. Second, the main threads into a model comprising macro and micro factors that influence IA effectiveness are synthesized. Third, promising future research paths that may enhance IA's value proposition were derived.
Practical implications
The “outside-in” perspective indicates a disposition to stakeholders’ disappointment in IA: IA is either running a risk of marginalization (IIA, 2013; PWC, 2013) or has to embrace the challenge to emerge as a recognized and stronger profession. The suggested research agenda identifies empirical research threads that can help IA practitioners to make a difference for their organization, be recognized, respected and trusted and help the IA profession in its pursuit of creating a unique identity. This paper wishes to motivate researchers to explore innovative research strategies and probe new theories, as well as benefit from cross-fertilization with other research streams.
Originality/value
This paper summarizes the state of research on IA effectiveness and proposes a guide for future IA research. It provides pointed questions that may further advance the understanding of what constitutes IA and how IA can enhance its value proposition.
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Bharat Maheshwari, Vinod Kumar and Uma Kumar
The purpose of this research is to take an emergent process theory perspective and model the supply chain partnering process as a series of four linked models that correspond to…
Abstract
Purpose
The purpose of this research is to take an emergent process theory perspective and model the supply chain partnering process as a series of four linked models that correspond to the phases of the partnership lifecycle, from initiation to maturity/termination, and discuss the management issues in those phases critical for optimal success of partnerships. The framework developed in this paper provides a road‐map to manage and optimize realization of partnership benefits.
Design/methodology/approach
The “partnership formation to business value” process is described as a series of four linked models that correspond to the phases of partnership lifecycle: foundation, implementation, shakedown, and onwards and upwards. The outcomes of one phase become starting conditions for the next. Thus, decisions and actions in a phase may subsequently increase or decrease the potential for optimal success.
Findings
Optimal partnership success is conceptualized and a framework for approaching optimal success in four broad phases is developed. It is believed that business organizations can considerably improve the realization of partnering benefits by focusing on the critical issues in the partnering process. Organizations cognizant of the critical issues in the various phases of supply chain partnerships can make systematic efforts to manage them better by providing training, incentives, leadership, and an overall environment that facilitates partnering and realization of partnering objectives.
Research limitations/implications
A natural extension of this study could be to explore empirically the critical issues which have been identified, in greater detail. Given the wide variation in organizations due to size, products, and sectors, specific studies of supply chain partnerships, which compare partnerships along these dimensions, would also be valuable for understanding specific concerns. Empirical studies would also help to clarify the use of supply chain partnerships as a means to establish and sustain competitive advantage.
Practical implications
The framework developed in this paper provides a road‐map to manage and optimize realization of partnership benefits.
Originality/value
The prime benefit of this study is that it provides valuable insight on key issues in managing supply chain partnerships. Optimal partnership success is conceptualized and a framework for approaching optimal success in four broad phases is developed.
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Rizwan Khan, Erwin Adi and Omar Hussain
This paper aims to develop an artificial intelligence (AI) audit tool for auditing text-based evidence and determine its efficiency and effectiveness.
Abstract
Purpose
This paper aims to develop an artificial intelligence (AI) audit tool for auditing text-based evidence and determine its efficiency and effectiveness.
Design/methodology/approach
A manual audit checklist and an AI audit tool are developed with fuzzy front-end (FFE) from Innovation Management System Standard (IMSS) as the audit scope, First, a manual audit of five organisations is conducted to determine their compliance scores. The transcripts of the audit are recorded which are used by the AI audit tool to assign compliance scores for the same organisations. The effectiveness and efficiency of the AI audit tool are determined by comparing their results with the manual audit.
Findings
This paper demonstrates the development of the FFE AI audit tool which led to 92% improved efficiency while being 95% effective compared to a human auditor.
Practical implications
The publication of new financial and non-financial standards (such as ISO56002: IMSS) have implications for internal auditing (IA). The scope of IA must expand to include new standards while remaining efficient. Emerging technologies, such as AI help achieve this. Even though the use of AI in financial auditing is widely studied, it has not received similar attention in non-financial auditing. This paper develops a non-financial AI audit tool to audit an essential component of the IMSS, the FFE of innovation and determine its efficiency and effectiveness.
Originality/value
The study develops an FFE AI audit tool for the first time. The methodology used has practical and academic implications for the use of AI in non-financial auditing.
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Wai Peng Wong, Keng Lin Soh, Chu Le Chong and Noorliza Karia
The purpose of this paper is to assess the efficiency, effectiveness and performance of logistics companies in Singapore and Malaysia which are the growing logistics hubs in Asia…
Abstract
Purpose
The purpose of this paper is to assess the efficiency, effectiveness and performance of logistics companies in Singapore and Malaysia which are the growing logistics hubs in Asia by using a triangular data envelopment analysis (DEA). It also identifies various factors that significantly affect the efficiency, effectiveness and performance of the Singaporean and Malaysian logistics companies and proposes ways to improve their competitiveness.
Design/methodology/approach
First, this study employs a triangular DEA to evaluate the efficiency and effectiveness of the companies. Second, Tobit regression is used to explore the factors that affect logistics performance. Third, the managerial decision-making matrix is addressed and suggestions made to help logistics managers improve performance.
Findings
The results reveal that small firms, on average have more potential than the large ones. The results also demonstrate that investment influences firm performance significantly.
Originality/value
This paper is the first attempt to apply a triangular DEA-based approach by decomposing performance into efficiency and effectiveness for logistics companies in Singapore and Malaysia.
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Wahyudi Wahyudi, Stevanus Budi Waluya, Hardi Suyitno and Isnarto Isnarto
This study aims to describe how creative thinking ability could be improved through correcting the thinking schemata using cool-critical-creative-meaningful (3CM) learning model.
Abstract
Purpose
This study aims to describe how creative thinking ability could be improved through correcting the thinking schemata using cool-critical-creative-meaningful (3CM) learning model.
Design/methodology/approach
This study implemented mixed methods with explanatory sequential, which means a study that was conducted by collecting quantitative and qualitative data, consecutively. The creative thinking ability was measured through tests and then triangulated with the student teachers answers in the interviews. The qualitative data consisted of creative thinking schemata that were collected with task analysis and think aloud method. The data were analyzed in two stages. Quantitative data analysis was used to identify the effectiveness of 3CM learning. Qualitative data analysis was conducted using Miles and Huberman’s analysis.
Findings
The findings presented that 3CM learning model is significantly effective to improve the creative thinking ability of pre-service primary teacher; students with formal, content and linguistic schemata that are good and complete will also have good mathematical creative thinking ability; the mathematical creative thinking ability of student is determined by the completeness of their schemata; and a good and complete schemata (formal, content and linguistic) will help the students to produce several problem-solving alternatives.
Research limitations/implications
Because of the chosen research approach, the research results may lack generalizability. Therefore, researchers are encouraged to test the proposed propositions further.
Practical implications
The results of this study suggest lecturers to give their students a great opportunity to develop their creativity in solving mathematical problems. Lecturers could give the students the opportunity to think systematically by beginning by criticizing the interesting contextual problems and ending with meaningful reflection with adequate learning resources.
Originality/value
3CM learning model is a model that is proven to be effective in helping the students in shaping the thinking schemata well and able to improve the creative thinking ability of the students.
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Purpose: This chapter uses the different models developed in international business and the international experience of small- and medium-sized enterprises (SMEs) to propose…
Abstract
Purpose: This chapter uses the different models developed in international business and the international experience of small- and medium-sized enterprises (SMEs) to propose efficient ways of confronting globalization.
Design/methodology/approach: The positive experience of SMEs in countries driven by the pursuit of efficiency and innovation was analyzed, taking into account the stages of the development of the country. Uniqueness, cooperation, coalition, and integration are the key to success in the global market, as illustrated by case studies.
Findings: Factor-driven SMEs have the choice of contract marketing based on specialization or of increasing efficiency and establishing various kinds of coalition or cooperation. Efficiency- and innovation-driven SMEs can improve their global position by offering some unique value, by participating in or initiating a coalition, or by establishing strategic alliances with a multinational corporation.
Practical implications: Analysis of case studies illustrating each model of globalization helps the SMEs in selecting a relevant international business strategy over time.
Originality/value: Each model of globalization is illustrated by SMEs that have successfully implemented it.
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This paper aims to examine the impact of two psychological drivers, namely, psychological capital (PsyCap) and moral courage on internal audit effectiveness (IAE) and whether…
Abstract
Purpose
This paper aims to examine the impact of two psychological drivers, namely, psychological capital (PsyCap) and moral courage on internal audit effectiveness (IAE) and whether there is a substitution effect or complementary role of these psychological factors on IAE in the Tunisian setting.
Design/methodology/approach
IAE is measured using managers’ perceptions of the internal audit function based on 157 responses received from managers, while the remaining variables (including PsyCap and moral courage) are based on 157 internal auditors’ responses.
Findings
Findings suggest that PsyCap has a positive and significant impact on IAE, while moral courage has an insignificant impact on the same variable. Accordingly, PsyCap and moral courage are not playing a complementary role in improving IAE, and PsyCap substitutes for moral courage in increasing IAE. A battery of checks using interaction terms between moral courage and PsyCap corroborate these findings.
Originality/value
To the best of the author’s knowledge, this study fills one of the major research gaps in the auditing literature by emphasizing the role played by PsyCap in improving IAE. The findings may have policy implications for top firm management, especially when recruiting internal auditors who should enjoy efficacy, hope, resilience and optimism to help the organization achieve its strategic objectives and increase its performance.
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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.