Conflict Theory and Conflict Handling Model

Author(s):  
Jieren Hu
2019 ◽  
Vol 16 (3) ◽  
pp. 159-173
Author(s):  
Ronja Krane

As companies expand their operations across national borders, international internal audit assignments are becoming commonplace. However, the internal audit functions of multinational companies face unique issues since their work quality is influenced by interactions with employees from various locations and culturally diverse backgrounds. The aim of this paper is to analyze these interactions. For this purpose, fourteen qualitative in-depth interviews with internal audit practitioners working for globally operating companies are conducted. Qualitative content analysis is used to structure and analyze the interview data and results are presented within a conceptual framework based on Resource Dependence Theory and insights from conflict theory. The study examines the conflict-handling strategies that are employed during the distinct stages of cross-national internal audit assignments and sheds light on how internal auditors achieve their audit related goals while interacting with auditees of different cultural and linguistic backgrounds. Findings indicate that internal auditors are partly reliant on the knowledge and cooperation of auditees, and conflicts need to be handled in a manner which allows the internal audit function to obtain the necessary resources. Overall, results show that country and culture-specific differences can cause or complicate conflict situations and auditors are tasked with finding the difficult balance between trust and skepticism towards auditees when conducting cross-corporate audit assignments. This paper contributes to the scarce literature on the relationships between internal auditors and auditees and expands the current understanding of internal audit work in an international context.


Author(s):  
Otomar J. Bartos ◽  
Paul Wehr
Keyword(s):  

2020 ◽  
Vol 17 (3) ◽  
pp. 433-444
Author(s):  
Amanuel Isak Tewolde

Many scholars and South African politicians characterize the widespread anti-foreigner sentiment and violence in South Africa as dislike against migrants and refugees of African origin which they named ‘Afro-phobia’. Drawing on online newspaper reports and academic sources, this paper rejects the Afro-phobia thesis and argues that other non-African migrants such as Asians (Pakistanis, Indians, Bangladeshis and Chinese) are also on the receiving end of xenophobia in post-apartheid South Africa. I contend that any ‘outsider’ (White, Asian or Black African) who lives and trades in South African townships and informal settlements is scapegoated and attacked. I term this phenomenon ‘colour-blind xenophobia’. By proposing this analytical framework and integrating two theoretical perspectives — proximity-based ‘Realistic Conflict Theory (RCT)’ and Neocosmos’ exclusivist citizenship model — I contend that xenophobia in South Africa targets those who are in close proximity to disadvantaged Black South Africans and who are deemed outsiders (e.g., Asian, African even White residents and traders) and reject arguments that describe xenophobia in South Africa as targeting Black African refugees and migrants.


2021 ◽  
pp. 002071522199352
Author(s):  
Boris Heizmann ◽  
Nora Huth

This article addresses the extent to which economic downturns influence the perception of immigrants as an economic threat and through which channels this occurs. Our primary objective is an investigation of the specific mechanisms that connect economic conditions to the perception of immigrants as a threat. We therefore also contribute to theoretical discussions based on group threat and realistic group conflict theory by exposing the dominant source of competition relevant to these relationships. Furthermore, we investigate whether people react more sensitive to short-term economic dynamics within countries than to the long-term economic circumstances. Our database comprises all waves of the European Social Survey from 2002 to 2017. The macro-economic indicators we use include GDP per capita, unemployment, and national debt levels, covering the most salient economic dimensions. We furthermore control for the country’s migration situation and aggregate party positions toward cultural diversity. Our results show that the dynamic short-term developments of the economy and migration within countries are of greater relevance for perceived immigrant threat than the long-term situation. In contrast, the long-term political climate appears to be more important than short-term changes in the aggregate party positions. Further mediation analyses show that objective economic conditions influence anti-immigrant attitudes primarily through individual perceptions of the country’s economic performance and that unemployment rates are of primary importance.


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