Client use of blockchain technology: exploring its (potential) impact on financial statement audits of Australian accounting firms

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Maria Cadiz Dyball ◽  
Ravi Seethamraju
Keyword(s):  
Financial Statement ◽  
Structured Interviews ◽  
Accounting Firms ◽  
Content Type ◽  
Blockchain Technology ◽  
Potential Impact ◽  
Second Tier ◽  
Nuanced Understanding ◽  
The Impact

PurposeThe paper reports on a study that investigated the (potential) impact of client use of blockchain technology on financial statement audits of Australian accounting firms.Design/methodology/approachData were primarily collected from semi-structured interviews with a range of stakeholders including audit partners from first- and second-tier accounting firms in Australia. The interviews focused on the perceived (potential) impact of blockchain on the stages of obtain (retain) engagement, engagement planning, risk assessment, audit evidence and reporting of financial statement audits of clients that use blockchain technology. Perceptions of changes to financial statement audits were interpreted using the logics of professionalism and commercialism.FindingsAustralian accounting firms have either obtained or considered engagements with clients with a cryptocurrency business or that use a blockchain platform although they are a small group. There is a view that blockchain technology is distinctive and therefore poses risks not encountered before in audit engagements. These risks would most likely shift how firms plan, design audit methodologies and execute financial statement audits. The study showed that the logics of professionalism and commercialism are not conflicting but instead complementary. They present both opportunities and challenges for firms to apply and develop audit expertise in an emerging area in audit.Research limitations/implicationsBeing an exploratory study, the findings are tentative. A case study of an audit engagement with a cryptocurrency business will add to a nuanced understanding of the challenges posed to financial statement audits by blockchain technology.Originality/valueThis study is novel because of its focus on the impact of an evolving technology on the stages of financial statement audits.

Three stages of entrepreneurial orientation: the founder’s role

2019 ◽  
Vol 26 (2) ◽  
pp. 285-306 ◽  
Author(s):  
Torbjörn Ljungkvist ◽  
Börje Boers ◽  
Joachim Samuelsson
Keyword(s):  
Entrepreneurial Orientation ◽  
Single Case ◽  
Annual Reports ◽  
Structured Interviews ◽  
Theoretical Understanding ◽  
Content Type ◽  
Five Dimensions ◽  
The Impact ◽  
Over Time

Purpose The purpose of this paper is to understand the development of the five dimensions of entrepreneurial orientation (EO) over time by taking a founder’s perspective. Design/methodology/approach The paper draws on an in-depth single-case study. It combines semi-structured interviews in the company with archival data, such as annual reports, press clips and interviews in business magazines. Findings The results indicate that the EO dimensions change from being personalized and directly solution-oriented to being intangible value-creation-oriented. Originality/value By suggesting ownership-based EO configurations, this study contributes insights into how different ownership forms propel EO. These configurations – that is, personal, administrative based and intangible focused – show the impact of the EO dimensions and provide a systematic and theoretical understanding of EO change over time.

Taught resilience programmes: a case study from the perspective of employees of a large pharmaceutical company based in the UK

2020 ◽  
Vol 2 (2) ◽  
pp. 111-129
Author(s):  
Frances Costello
Keyword(s):  
Lived Experience ◽  
Interpretative Phenomenological Analysis ◽  
Structured Interviews ◽  
Content Type ◽  
Individual Resilience ◽  
Personal Resilience ◽  
The Uk ◽  
Almost All ◽  
The Impact

PurposeResearch was undertaken to understand whether taught resilience programmes which highlight the protective factors of resilience would impact individual resilience outcomes. The research focussed on specific resilience dimensions, change agility, physical, emotional and mental resilience, purpose in life and recovery; in an attempt to bridge the gap in understanding whether it is possible through taught programmes to improve resilience through the creation of new habits.Design/methodology/approachThe research was conducted using interpretative phenomenological analysis methods and used semi-structured interviews with 12 participants to understand participants lived experience of a one-day personal resilience programme, conducted within a private global manufacturing organisation.FindingsThe research found that all 12 participants interviewed 12–18 months post-programme made sustainable habits changes increasing personal resilience levels. Participants built new habits into their everyday lives, in the physical dimension exercising more regularly, taking breaks, changes in nutrition and creating better sleep patterns. Through increased understanding of emotional intelligence participants were able to react more favourably to adverse situations and through mental increased resilience focus achieve work and home priorities. In understanding the change journey participants found that they were able to move more quickly through the change cycle. Almost all participants found understanding their life purpose difficult and were not able to give a conclusive answer to what this might be, they found that attending the programme helped reflection in this dimension.Originality/valueThe paper includes an overview of previous resilience research but differs in its examination of the impact of a specific taught resilience programme in a large private sector organisation using IPA methodology.

Supply chains and COVID-19: impacts, countermeasures and post-COVID-19 era

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Atif Saleem Butt
Keyword(s):  
Supply Chain ◽  
Structured Interviews ◽  
Senior Managers ◽  
Supply Chain Disruptions ◽  
Case Study Methodology ◽  
Content Type ◽  
Study Methodology ◽  
The Impact ◽  
Opening Up

PurposeThis paper explores the steps/countermeasures taken by firms to address supply chain disruptions in the wake of COVID-19.Design/methodology/approachThis study employs a case study methodology and employs 46 semi-structured interviews with senior managers of the three buying firms, four distribution centres and four supplying firms based in four countries (Pakistan, Sri Lanka, China and India).FindingsResults reveal that manufacturers are refining production schedules to meet the production challenges. Distributors are working with secondary suppliers to meet the inventory shortage. Finally, supplying firms are evaluating the impact of demand, focusing on short-term demand-supply strategy, preparing for channel shifts, opening up additional channels of communication with key customers, understanding immediate customer’s demand and priorities and finally becoming more agile.Research limitations/implicationsThere are some limitations to this study. First, the results of this study cannot be generalized to a wider population. Second, this study explores the interpretations of senior managers based in four Asian countries only.Practical implicationsSupply chain firms can use these findings to understand how COVID-19 is affecting firms. Firms can also use the suggestions provided in this study to mitigate the impact of COVID-19 and make the best out of this pandemic.Originality/valueThis study contributes to the supply chain disruption literature by exploring the robust countermeasure taken by supply chain firms amid COVID-19 outbreak. In particular, it explores such countermeasures from the perspective of three different entities (buyer, supplier and distributor) based in four different countries in the South Asian region.

Mitigating the effects of COVID-19: an exploratory case study of the countermeasures taken by the manufacturing industry

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Atif Saleem Butt
Keyword(s):  
United Arab Emirates ◽  
Manufacturing Industry ◽  
Manufacturing Firms ◽  
Structured Interviews ◽  
Cross Sectional ◽  
Content Type ◽  
Study Approach ◽  
Process Manufacturing ◽  
The Impact

Purpose The purpose of this study is to understand how manufacturers (both discrete and process) are managing disruptions amid the COVID-19 pandemic outbreak, using UAE as an empirical context. Design/methodology/approach This research uses a multiple case study approach and undertakes 36 semi-structured interviews with senior management of four discrete and four process manufacturing firms that outsource products/components from overseas and domestic suppliers. Findings Results reveal that manufacturing firms are using six distinct actions to mitigate the effects of the COVID-19 pandemic. For instance, they are relying on the automation process, transferring new and updated knowledge to the current and new suppliers, managing workforce diversity, understanding the impact of demand’s disruption, managing the ecosystem and finally using digital technologies to mitigate the impact of the COVID-19 pandemic. Research limitations/implications This study has some limitations. Firstly, the results of this study cannot be generalized to a broader population as it attempts to build an initial theory in manufacturing supply chains within the context of a pandemic outbreak. Second, the study uses a cross-sectional approach to explore the actions used by manufacturing firms to mitigate the effects of the COVID-19 pandemic. Practical implications Manufacturing firms can replicate the actions proposed in this study to lessen the effect of the COVID-19 pandemic and emerge stronger in the post-COVID-era. Originality/value This study contributes to the manufacturing supply chain literature within the context of pandemic outbreaks by exploring the steps taken by manufacturing firms to minimize the effects of the COVID-19 pandemic. Particularly, it explores such steps by considering both the discrete and process manufacturing industries within the United Arab Emirates.

The impact of an urban facilities management summer school on the participants

Facilities ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dave Collins ◽  
Coline Senior ◽  
Mina Jowkar ◽  
Alenka Temeljotov Salaj ◽  
Agnar Johansen
Keyword(s):  
Knowledge Creation ◽  
Summer School ◽  
International Student ◽  
Educational Programs ◽  
Added Value ◽  
Facilities Management ◽  
Content Type ◽  
Potential Impact ◽  
The Impact

Purpose The purpose of this paper is to investigate how an Urban Facilities Management (Urban FM) focused summer school in Norway in 2019 impacted knowledge creation, as well as the host and foreign educators, along with the international student participants. Design/methodology/approach This paper’s data collection is formed as a “post-event study” using interviews and a quantitative survey from both the students and educators to look at the impact of the summer school on the student and the associated educational programs. Findings The outcomes of this study indicate that the impact on educators and their educational programs was substantial with regard to their teaching experiences. The study confirmed that foreign experience allowed not just for greater potential for cross institution cooperation for the future but also allowed for the usage of the summer school case studies in host and guest educational programs. For the students, the added value was in the international experience primarily and a chance to study on a case study project. The study was also successful in the dissemination of Urban FM knowledge. Originality/value This paper also offers added theoretical value in the development of a model in future projects on how to capitalize on the potential impact of the summer school on educators and students. The possibilities for increased dissemination and knowledge creation in Urban FM is also significant.

Identifying coaching approaches that enable teachers' moral learning in professional learning communities

2020 ◽  
Vol 9 (4) ◽  
pp. 375-392
Author(s):  
Helma De Keijzer ◽  
Gaby Jacobs ◽  
Jacqueline Van Swet ◽  
Wiel Veugelers
Keyword(s):  
Professional Learning Communities ◽  
Learning Communities ◽  
Professional Learning ◽  
Teaching Practice ◽  
Structured Interviews ◽  
Content Type ◽  
Safe Environment ◽  
Moral Learning ◽  
The Impact

PurposeThis study sought to identify those approaches used by coaches that enable teachers' moral learning in professional learning communities (PLCs). Coaches who support moral learning focus on questioning values, beliefs and bias, which is in contrast with learning only (new) knowledge or skills.Design/methodology/approachThis was an exploratory case study. Eleven meetings of three PLCs were observed; each PLC consisted of four teachers and one teacher–coach. Semi-structured interviews with the coaches were conducted to gain information about their approaches. Data were analysed using supportive coaching approaches derived from educational literature.FindingsIn total, 14 specific approaches regarding the support given by coaches for teachers' moral learning were identified. Four characteristics of coaches' attitudes that guided their approaches and seemed valuable in supporting moral learning were also identified. The findings showed the tensions the coaches encountered – for example, when balancing between offering a safe environment and encouraging critical reflection.Practical implicationsWith coaches' support, teachers can develop a more thoughtful understanding of the meaning of values, beliefs and bias for their actions in teaching practice.Social implicationsMaking explicit, and exploring precisely, what coaches do to support teachers' moral learning are useful for designing and improving professional development programmes that promote moral learning.Originality/valueThe research reported in this paper outlines how coaches can encourage teachers' awareness of the impact of their actions on pupils, which, in turn, helps teachers to meet the complex moral challenges of their practice.

“Everybody needs everyone”: a case study of workplace learning after a downsize

2019 ◽  
Vol 44 (2/3) ◽  
pp. 159-170
Author(s):  
Sarah M. Miller ◽  
JungHwan Kim ◽  
Doo Hun Lim
Keyword(s):  
Methodological Approach ◽  
Structured Interviews ◽  
Content Type ◽  
Emotional Factors ◽  
The Social ◽  
Layoff Survivors ◽  
Axial Coding ◽  
The Impact ◽  
Practical Implications

Purpose This study aims to explore how employees’ emotions after downsizing impact their learning that they partook in after the downsizing event. Design/methodology/approach The methodological approach was a qualitative case study. Nine employees, considered layoff survivors in a downsized organization, participated in semi-structured interviews. For data analysis, authors performed an initial, focused and axial coding. Findings The findings highlight three themes: “resilience,” “loyalty” and “moral support.” These themes show the empathy that layoff survivors experienced and the impact the layoff had on their commitment to the organization, as well as the social learning that occurred after downsizing. Practical implications Downsized organizations need to consider the emotions of employees who survive layoffs and how layoffs impact their behavior at work, particularly their learning behavior. Organizations need to understand how to positively impact layoff survivors’ emotions to influence the survivors’ willingness to learn and implement the changes within the organization. Providing outlets for survivors to network within the company, as well as meaningful opportunities, is one of the few ways of addressing employees’ emotions and ensuring they will be encouraged to change with the organization. Originality/value Research that explores how emotions resulting from an organizational downsize impact employees’ learning is minimal. Although much of the downsizing research does explore layoff survivors’ experiences after a downsizing, it does not address the emotional factors or the learning experiences. This study seeks to fill this gap.

scholarly journals The social value of rescuing food, nourishing communities

2016 ◽  
Vol 118 (12) ◽  
pp. 3044-3058 ◽  
Author(s):  
Miranda Mirosa ◽  
Louise Mainvil ◽  
Hayley Horne ◽  
Ella Mangan-Walker
Keyword(s):  
Online Survey ◽  
Social Value ◽  
Evaluation Tool ◽  
Structured Interviews ◽  
Content Type ◽  
Value Evaluation ◽  
The Social ◽  
Corporate Social ◽  
The Impact

Purpose The purpose of this paper is to explore the social value food rescue enterprises can create for both their stakeholders and the wider community “in the meantime” whilst longer term solutions to the problems of insecurity and waste are sought. Design/methodology/approach FoodShare, a New Zealand urban-based social enterprise specialising in food redistribution, served as a case study for this research. Semi-structured interviews (n=13) were conducted with FoodShare staff and key stakeholder groups (food donors, financial donors, recipient agencies and volunteers). In addition, an anonymous online survey (n=40) was completed by the wider organisational volunteer network. The interview guides were structured around a new social value evaluation tool, Social Return on Investment, which is increasingly used to demonstrate the impact of such programmes. Deductive methods were used to code the resulting transcripts to identify key outcomes experienced by FoodShare’s stakeholders. Findings The outcomes of FoodShare’s work differed for the various stakeholders. For food donors, outcomes included “more involved relationships with community”, and “improved perceptions of corporate social responsibility”. Identified key outcomes for the financial donors included “key promotional opportunity” and “do something good”. For recipient agencies, important outcomes were “greater volume of food” and “increased reach”. Volunteers reported “meeting new people”, “a sense of accomplishment in helping others” and “learning new skills”. There were also a number of nutritional and environmental outcomes for the wider community. Originality/value Given the dearth of evidence on the societal value that is created in redistributing unsold food to people in need, this novel perspective makes a significant contribution to the literature in this area.

Blockchain in your grocery basket: trust and traceability as a strategy

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ghassan Yacoub ◽  
Maria Castillo
Keyword(s):  
Design Methodology ◽  
Secondary Data ◽  
Structured Interviews ◽  
Firm Level ◽  
Content Type ◽  
Blockchain Technology ◽  
Business Application ◽  
Secondary Data Sources ◽  
Increasing Demand

Purpose The purpose of this paper is to gain insights and explicate how blockchain technology enables trust and traceability building from a real business use case. Design/methodology/approach The authors conducted a qualitative case study of a leading global French grocery retail firm that has started to integrate blockchain into their supply chain and products. Data was collected through semi-structured interviews and secondary data sources. Findings This paper developed a conceptual framework in unboxing the mechanism by which blockchain enables trust and explicating how information flows in a blockchain-based system compared to a traditional one in a real business application scenario through three main elements, namely, system architecture, data recovery and communication. Originality/value Given the upside potential of emerging technologies such as blockchain coupled with the current increasing demand for business use cases, the paper is timely in integrating the business and technological aspects of trust in formulating a firm-level blockchain strategy.

scholarly journals Shifting trust in construction supply chains through blockchain technology

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xiaoning (Alice) Qian ◽  
Eleni Papadonikolaki
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Original Data ◽  
Structured Interviews ◽  
Data Set ◽  
Chain Management ◽  
Content Type ◽  
Contractual Arrangements ◽  
Blockchain Technology ◽  
The Impact

PurposeBlockchain technology is booming in many industries. Its application in supply chain management is also gradually increasing. Supply chain management (SCM) has long been committed to reducing costs and increasing efficiency and is trying to optimise resources and reduce the sector's fragmentation. Trust has always been an important factor in managing supply chain relationships, and it also affects the efficiency of supply chain operations. To this end, this study aims to examine how trust is affected by the introduction of blockchain technology in construction supply chain management.Design/methodology/approachThis study is based on semi-structured interviews and publicly available information from experts in blockchain and construction supply chain management. Through content analysis, the data are analysed thematically to explore how various types of trust, such as system-based, cognition-based and relation-based, are affected by blockchain technology.FindingsBlockchain technology provides solutions for data tracking, contracting and transferring resources in supply chain management. These applications help enhance the various sources of trust in SCM and provide supply chain partners with protection mechanisms to avoid the risks and costs of opportunistic behaviour in collaboration, shifting trust from relational to system-based and cognition-based.Research limitations/implicationsThis study focuses only on inter-organisational rather than interpersonal trust and empirical data from experts whose knowledge and cognition could be subjective.Practical implicationsLeveraging the potential of digitalisation to manage trust requires that leaders and managers actively try to improve contractual arrangements, information sharing and being open to new innovative technologies like blockchain.Social implicationsFrom a relational view of supply chain management, the extent to which blockchain technology can develop and spread depends on the readiness of the social capital to accept decentralised governance structures.Originality/valueThis study builds upon an original data set and discusses features and applications of blockchain technology, explores the sources and dimensions of trust in supply chain management and explains the impact of blockchain technology on trust.

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