Generic skill profiles of future accountants and auditors – moving beyond attributes

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Karin Barac ◽  
Kato Plant ◽  
Rolien Kunz ◽  
Marina Kirstein
Keyword(s):  
Decision Making ◽  
Mixed Methods Research ◽  
Research Approach ◽  
African Region ◽  
Group Discussions ◽  
Generic Skills ◽  
Content Type ◽  
Generic Skill ◽  
Entry Level ◽  
Chartered Accountants

PurposeThis study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to operate effectively in the future world of work. Prior research mainly explores generic skills from an attribute-based perspective, while this paper combines it with an activity-based perspective in generic skill profiles of accountants and auditors.Design/methodology/approachFollowing a mixed methods research approach through focus group discussions and a survey involving more than 3,000 professional accountants and/or auditors, the study uses data from the Southern African region (South Africa, Zimbabwe and Namibia) to determine views on the competency needs of future accountants and auditors. An exploratory factor analysis was conducted to determine whether categories of generic skills for future entry-level accountants and auditors differ.FindingsFour generic skills factors emerged as essential for future entry-level chartered accountants (CAs): digital, decision-making, organisational and business acumens. Three generic skill factors emerged for future registered auditors (RAs): digital, practice and commercial acumens. The results show that generic skill profiles of CAs and RAs, who are members of an accounting body differ and that both the context, related to an activity-based perspective, and individual or internal abilities, related to an attribute-based perspective, matter.Research limitations/implicationsThe study extends generic skill theory by identifying broad categories of generic skills (referred to as acumens) for future accountants and auditors.Practical implicationsInsights from this paper facilitate a comprehensive understanding of the generic skill profile approach, combining attribute-based and activity-based perspectives, and this could assist accounting educators, practitioners and professional bodies to better prepare entry-level accounting and audit professionals for the workplace.Originality/valueThe study identifies broad categories (digital, decision-making, organisational, business, practice and commercial acumens) within generic skill profiles of CAs and RAs and shows that generic skills do not operate independently and should be viewed as an interdependent set or constellation of competencies.

Health information systems in Namibia

2018 ◽  
Vol 119 (7/8) ◽  
pp. 358-376
Author(s):  
Cathrine Tambudzai Nengomasha ◽  
Ruth Abankwah ◽  
Wilhelm Uutoni ◽  
Lilian Pazvakawambwa
Keyword(s):  
Information Systems ◽  
Health Information ◽  
Mixed Methods Research ◽  
Health Sector ◽  
Health Information Systems ◽  
Quality Of Healthcare ◽  
Research Approach ◽  
Content Type ◽  
Patient Health ◽  
Data Survey

Purpose This paper aims to report some findings of a study that investigated health information systems (HISs) in Namibia with a view of establishing the nature of these systems and coming up with recommendations on how these could be enhanced. Design/methodology/approach This study applied a mixed methods research approach, using interviews and survey questionnaire to collect data. Survey data were analysed for descriptive statistics using SPSS and data from interviews were analysed applying content analysis for data analysis. Findings The findings of this study indicate fragmented HISs resulting in duplication of diagnosis, tests and treatment. The findings show that there were errors in capturing data into the systems, which could compromise the reliability of the data and compromise service delivery. Research limitations/implications This study was limited to two (Khomas and Oshana) of the fourteen regions in Namibia; therefore, further studies could look at other regions, as the study findings cannot be generalised to the entire country. Practical implications The findings and recommendations, particularly those relating to the public health sector, could inform policies and procedures, especially those relating to the patient health passport (card), and the way health information is shared within and across health sectors. Originality/value This study focused on health information sharing, whereas a previous study on HISs concentrated on quality of healthcare.

Expectations of Generation Z

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Keyword(s):  
Performance Management ◽  
Work Performance ◽  
Participant Observation ◽  
Meaningful Work ◽  
Research Approach ◽  
Learning And Development ◽  
Group Discussions ◽  
Content Type ◽  
Generation Z ◽  
Key Variables

Purpose The purpose of this study is to investigate expectations of Generation Z in relation to the onboarding program. Design/methodology/approach The study adopts an interpretative research approach and data was gathered using interview and participant observation techniques. Fifteen group discussions lasting 40-50 minutes were carried out covering 136 participants. Findings The study identifies six key variables for effective onboarding: meaningful work, performance management, work-life balance, personal connect, the bigger picture at work and learning and development. Practical implications Organizations can use these findings to tailor onboarding programs to meet the expectations of Generations Z and reduce the likelihood of new hires leaving the company in the first few months. Originality/value This paper has an original approach by examining expectations of Generation Z during new hire orientation programs.

Barriers to implementing digitalization in the Indian construction industry

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Avirag Bajpai ◽  
Subhas C. Misra
Keyword(s):  
Decision Making ◽  
Construction Industry ◽  
Research Paper ◽  
Fuzzy Decision Making ◽  
Top Management ◽  
Research Approach ◽  
Extensive Literature ◽  
Total Quality ◽  
Fuzzy Dematel ◽  
Content Type

PurposeThis research paper aims to analyze the critical barriers to implementing digitalization in the Indian construction industry as Indian construction companies are lagging in the implementation of digital technologies in the work environment.Design/methodology/approachIn this research paper, a qualitative research approach is adopted, and multiple detailed interviews are conducted with industry and academic experts. Further, multi-criteria decision-making (MCDM) techniques are used to finalize the prioritization among various alternatives. The fuzzy-decision-making trial and evaluation laboratory (Fuzzy-DEMATEL) and interpretive structural modeling (ISM) techniques are employed to find the exact relationship among the identified alternatives.FindingsThis study identifies 14 critical barriers from an extensive literature review and multiple interviews with industry professionals, and further driving and critical barriers are identified.Research limitations/implicationsIn this research paper, an exploratory study with a limited number of respondents from a large Indian construction company is carried out. Further, a detailed longitudinal analysis can be done to assess the subjectivity of the participants with more advanced statistical tools. However, this research discusses several points pertaining to the implementation of digitalization in the construction industry. The research further identifies the critical barriers to digitalization in the Indian construction industry.Practical implicationsThe finding of the study has two-pronged implications. First, it provides a road-map to the construction industry by highlighting the engagement of top management as the key focus area for successful digitalization. Second, the finding also shows similarity of the digitalization process to the adoption of process improvement techniques like lean and total quality management (TQM), wherein the top management plays a crucial role in ushering in the implementation of a disruptive change.Originality/valueThe research is unique in two ways. First, this is one of the very few attempts to understand digitalization in the Indian context. Second, the research also demonstrates that the combination of fuzzy DEMATEL and ISM techniques can be successfully employed in the emerging field of construction digitalization research.

Is outsourcing better? Clients' views on contracting in domestic cleaning services

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
David du Toit ◽  
Lindy Heinecken
Keyword(s):  
South Africa ◽  
Mixed Methods Research ◽  
Domestic Work ◽  
Domestic Workers ◽  
Research Approach ◽  
Content Type ◽  
Domestic Worker ◽  
Domestic Servants ◽  
The People ◽  
Routine Tasks

PurposeThe nature of paid domestic work is changing, with the growth in companies delivering domestic cleaning services. Few studies have looked at why people opt to use these services and the underlying drivers. As with the outsourcing of non-core tasks in businesses, outsourcing domestic work is motivated by similar, yet different reasons, which have to do with the personal and private nature of domestic employment. This study aims to establish the reasons why “clients”, who were former employers of domestic servants, opted to outsource domestic work to a domestic cleaning service provider.Design/methodology/approachGiven the limited research on domestic cleaning services in South Africa, a mixed-methods research approach is used.FindingsThe findings showed that there are three key motivations: the nature of the domestic cleaning service supplier, the services rendered by domestic workers and the tripartite employment relationships. These three benefits imply that clients have access to functional and numerical flexibility, unlike employing a domestic worker directly. This study contributes to the literature on outsourcing and domestic work by showing that clients not only look to change the economic structure of the relationship with domestic workers, but it allows them to psychologically and emotionally distance themselves from domestic workers.Research limitations/implicationsThis study shows that some people are no longer willing to have a relationship with the people who clean their homes, and that they believe it is simply not worth the effort to maintain a relationship. This is an aspect that needs further research, as this is the one sphere where women are united in their plight, albeit from different worldviews. Thus, a limitation is that this study only focuses on clients' views of outsourcing. Have domestic workers employed by the outsourced domestic cleaning service supplier become just like assembly-line workers, where they are anonymous to their clients, performing routine tasks with little recognition from those whose homes they are servicing? Future studies could focus on domestic workers' views on outsourcing and the effects it has on their working conditions and employment relations.Originality/valueFirstly, studies mainly focus on the Global North where domestic work and outsourcing have different dynamics, regulation policies and social changes when compared to South Africa. Secondly, few studies have sought to establish why people shift from employing a domestic or care worker directly to an outsourced domestic agency when direct domestic help is available and affordable. Considering these shortcomings, this study aims to provide a better understanding of domestic cleaning service suppliers from the perspective of clients, often omitted from the literature. Accordingly, this study aimed to establish what the benefits are for clients (former employers of domestic workers) who use domestic cleaning service suppliers.

Critical success factors for Polish agricultural distributors

2019 ◽  
Vol 121 (7) ◽  
pp. 1565-1578 ◽  
Author(s):  
Piotr Korneta
Keyword(s):  
Market Share ◽  
Mixed Methods Research ◽  
Food Systems ◽  
Critical Success Factors ◽  
Success Factors ◽  
Research Approach ◽  
External Financing ◽  
Content Type ◽  
Critical Success ◽  
Accounts Payable

PurposeThe purpose of this paper is to identify critical success factors (CSF) and to examine their influence on the performance of Polish agricultural distributors operating within local agro-food systems.Design/methodology/approachA mixed methods research approach comprising eight in-depth expert interviews and regression analysis of unbalanced panel data based upon a sample of 22 of the most significant Polish agricultural distributors over the period 2006−2016 is applied.FindingsThe following CSF have been identified and confirmed empirically: market share, gross margins (GM), high accounts payable levels, low assets maintenance, sound historical results and the use of external financing. Additionally, the regression model, based on stated variables, has been estimated. The highest regression coefficient values of GM, market share and accounts payable appear to play key roles in enhancing these companies’ performance.Research limitations/implicationsFirst, only Polish agricultural distribution companies with the market share exceeding 80 percent are considered. Second, not all of the identified CSF have been empirically tested, but only CSF filtered out by industry experts as the most important.Practical implicationsThe proposed set of CSF can be directly implemented by agricultural distributors in order to focus on critical areas and therefore improve their performance.Originality/valueThe first set of CSF for agricultural distributors is identified, empirically tested and presented. Furthermore, the significance of the proposed CSF has been econometrically measured.

Developing generic skills at an Islamic higher education institution curriculum in Aceh, Indonesia

2019 ◽  
Vol 9 (3) ◽  
pp. 445-455
Author(s):  
Safrul Muluk ◽  
Habiburrahim Habiburrahim ◽  
Teuku Zulfikar ◽  
Janice Orrell ◽  
Mujiburrahman Mujiburrahman
Keyword(s):  
Labour Market ◽  
English Language ◽  
English Education ◽  
Education Institution ◽  
Language Teachers ◽  
Group Discussions ◽  
Generic Skills ◽  
Content Type ◽  
Information And Communication ◽  
English Language Teachers

PurposeThe purpose of this paper is to identify skills and attributes that should be included in developing curricula, especially in the area of education. In this case, English Education Department of Ar-Raniry State Islamic University, Banda Aceh, is in charge of the preparation of English language teachers and English language professionals exceeding required standards and be competitive in the labour market.Design/methodology/approachThis qualitative research involved 38 research participants consisting of government authorities, academics and students. Interviews and focus group discussions were employed to collect the data. Both interview and FGD results were analysed through thematic analysis.FindingsThe findings indicate that among the generic skills that need to be incorporated into the department curriculum in order to improve graduates’ quality and meet the requirements of the labour market are: information and communication technology (ICT), leadership, religious competencies, entrepreneurship and communication skills.Originality/valueThe paper has been developed through research conducted by the authors. Therefore, the authors confirm that the paper has been written according to the academic standard and is free from plagiarism.

scholarly journals Integrated approach for risk management in servitization decision-making process

2020 ◽  
Vol 26 (7) ◽  
pp. 1949-1977 ◽  
Author(s):  
Sarra Dahmani ◽  
Xavier Boucher ◽  
Didier Gourc ◽  
Sophie Peillon ◽  
François Marmier
Keyword(s):  
Decision Making ◽  
Decision Process ◽  
Positive Impact ◽  
Practical Implication ◽  
Risk Identification ◽  
Decision Makers ◽  
Decision Making Process ◽  
Research Approach ◽  
Content Type ◽  
Action Research Approach

PurposeThe paper proposes an innovative systemic method helping decision-makers to control servitization transition process, through decision process risk diagnosis.Design/methodology/approachThe proposed method is based on the modeling of decision processes and risk identification and analysis. This method was based on an action-research approach, in close relationship with two companies (SMEs). The paper develops the feasibility experiment at Automelec company.FindingsThe method was successfully implemented and delivered concrete diagnosis results.Research limitations/implicationsThe generalization of the applicability of the method needs to be tested on several different cases.Practical implicationsThe first practical implication is related to the efficiency of the method to help decision-makers in a servitization context to limit uncertainty and get a global view of the weaknesses of their decision-making process, it raises their awareness about servitization transition for their companies. Furthermore, the method also helps to explain the strategy of a servitization transition. It enhances the level of maturity of the decision process of the company, and can be used as a training/learning tool for managers.Social implicationsThe results brought by the research contribute to give the decision-making boards for organization living a servitization transition and especially SMEs a better control over the servitization decision process and related risks, which will increase the economic stability of the company and its vision over long, medium and short horizons. This will bring positive impact on the overall economic and social environment and networks of the servitized SME, and enhance the confidence of coworkers, subcontractors and clients.Originality/valueThe first originality of the paper is related to the new way of considering risk, not only as an analysis criterion but as the central driver in steering a strategic transition for the company, such as servitization. The second originality of the study is about assessing risk occurrence over a decision-making process through decision reliability and decision confidence.

A varietal-specific approach to investigate wine risk perception in South Africa

2019 ◽  
Vol 31 (4) ◽  
pp. 640-659
Author(s):  
Nadia Van der Colff ◽  
Chris Pentz ◽  
Helene Nieuwoudt
Keyword(s):  
Mixed Methods ◽  
Risk Perception ◽  
South African ◽  
Mixed Methods Research ◽  
Online Survey ◽  
Statistical Significance ◽  
Research Approach ◽  
Convenience Sample ◽  
Content Type ◽  
Chenin Blanc

Purpose This study aims to describe South African consumers’ wine risk perception on varietal level with recommendations for Chenin blanc. Design/methodology/approach An exploratory mixed methods approach was followed where qualitative data were used to develop the questionnaire. Quantitative data were collected from 2,051 respondents using an online survey. ANOVA and Fischer least significance difference tests were used to indicate statistical significance. Findings Significant perceived risks (PRs) associated with Chenin blanc across age and ethnic groups were functional, time and financial risks. Risk-reducing strategies (RRS) in the white wine category were favourite brands and a trusted store, while Sauvignon blanc was also described as an RRS. Recommended Chenin blanc RRS include tastings and events with food. Research limitations/implications Measurement of PR remains challenging. This research approach can be reproduced and/or adapted to investigate other struggling varietals and/or regions-of-origin. The convenience sample limits generalisability. Practical implications Segments were identified to develop new markets for Chenin blanc. RRS emphasise the importance of real sensory experience rather than media exposure to build knowledge and familiarity. Originality/value This study is a pioneering endeavour in terms of using an exploratory mixed methods research approach to investigate and describe risk perception of a specific wine varietal. Recommendations, with implications for strategic marketing decisions, are made for South African Chenin blanc.

scholarly journals Internet of Things adoption for reconfiguring decision-making processes in asset management

2019 ◽  
Vol 25 (3) ◽  
pp. 495-511 ◽  
Author(s):  
Paul Brous ◽  
Marijn Janssen ◽  
Paulien Herder
Keyword(s):  
Decision Making ◽  
Internet Of Things ◽  
Asset Management ◽  
Business Processes ◽  
Research Approach ◽  
Data Provenance ◽  
Civil Infrastructure ◽  
Content Type ◽  
Management Domain ◽  
Decision Making Processes

Purpose Managers are increasingly looking to adopt the Internet of Things (IoT) to include the vast amount of big data generated in their decision-making processes. The use of IoT might yield many benefits for organizations engaged in civil infrastructure management, but these benefits might be difficult to realize as organizations are not equipped to handle and interpret this data. The purpose of this paper is to understand how IoT adoption affects decision-making processes. Design/methodology/approach In this paper the changes in the business processes for managing civil infrastructure assets brought about by IoT adoption are analyzed by investigating two case studies within the water management domain. Propositions for effective IoT adoption in decision-making processes are derived. Findings The results show that decision processes in civil infrastructure asset management have been transformed to deal with the real-time nature of the data. The authors found the need to make organizational and business process changes, development of new capabilities, data provenance and governance and the need for standardization. IoT can have a transformative effect on business processes. Research limitations/implications Because of the chosen research approach, the research results may lack generalizability. Therefore, researchers are encouraged to test the propositions further. Practical implications The paper shows that data provenance is necessary to be able to understand the value and the quality of the data often generated by various organizations. Managers need to adapt new capabilities to be able to interpret the data. Originality/value This paper fulfills an identified need to understand how IoT adoption affects decision-making processes in asset management in order to be able to achieve expected benefits and mitigate risk.

A systematic approach for maintenance performance measurement

2019 ◽  
Vol 25 (1) ◽  
pp. 41-53 ◽  
Author(s):  
Dananjaya Wijesinghe ◽  
Harshini Mallawarachchi
Keyword(s):  
Decision Making ◽  
Performance Measurement ◽  
Systematic Approach ◽  
Apparel Industry ◽  
Maintenance Management ◽  
Research Approach ◽  
Content Type ◽  
Maintenance Decision ◽  
Maintenance Performance ◽  
A Performance

Purpose The purpose of this paper is to determine the maintenance performance indicators (MPIs) which are significant for maintenance decision making in the apparel industry through an accurate maintenance performance measurement. Design/methodology/approach A quantitative research approach was followed. A questionnaire survey was used to collect the data which were evaluated based on Mean Weighted Rating and Relative Importance Index. Findings In total, 15 significant MPIs were determined which can directly affect maintenance decision making. A systematic approach was finally developed by allocating weightages for each critical MPI. Practical implications These results can be used to assist the decision-making process and as a performance measurement platform for maintenance management of the apparel industry. Originality/value The significance of maintenance has not been recognized and the value created through such massive efforts has remained hidden. Therefore, the need of adopting a performance-based approach for maintenance management in apparel industry exists. This research was aimed to provide a systematic approach to make decisions on maintenance management in the apparel industry in Sri Lanka.

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