The construction of audit partner’s judgment

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alia MILEDI
Keyword(s):  
Qualitative Study ◽  
Social Practice ◽  
Design Methodology ◽  
Point Of View ◽  
Social Dimension ◽  
Professional Judgment ◽  
Auditor Judgment ◽  
Content Type ◽  
Audit Judgment ◽  
The Social

Purpose The purpose of this study is to explore the social and collective foundations of the auditor’s judgment and specifically highlights that the dialogical dimension of auditors’ judgment is founded on both their interactions with their auditees and their interactions with their colleagues. Design/methodology/approach This qualitative study is based on interviews with 22 audit partners, conducted between March 2013 and October 2016, in France. Findings The research points out the complexity of auditor judgment. Confronted with issues such as equivocal and ambiguous circumstances, auditors must question the relevance of the meanings elaborated to act according to the situation (self-criticism or doubt) and must be wise and not be overconfident toward the information provided by the manager (wisdom). Last but not least, the findings also suggest that contrary advice helps auditors to improve an alternative point of view and hence reach a consensus. Originality/value The research uses a K. Weick sensemaking approach and contributes theoretically to gaining deeper understanding of the social dimension in audit judgment, by showing that professional judgment is an interactive and social practice.

Bordering, exclusions and necropolitics

2017 ◽  
Vol 17 (3) ◽  
pp. 142-154 ◽  
Author(s):  
Marisela Montenegro ◽  
Joan Pujol ◽  
Silvia Posocco
Keyword(s):  
Social Sciences ◽  
Social Class ◽  
Social Practice ◽  
Design Methodology ◽  
Special Issue ◽  
Specific Context ◽  
Content Type ◽  
Knowledge Practices ◽  
The Social ◽  
Critical Understanding

Purpose Contemporary governmentality combines biopolitical and necropolitical logics to establish social, political and physical borders that classify and stratify populations using symbolic and material marks as, for example, nationality, gender, ethnicity, race, sexuality, social class and/or disability. The social sciences have been prolific in the analysis of alterities and, in turn, implicated in the epistemologies and knowledge practices that underpin and sustain the multiplication of frontiers that define essential differences between populations. The purpose of this paper is to develop a strategy that analyze and subvert the logic of bordering inherent in the bio/necropolitical gaze. In different ways, this paper examines operations of delimitation and differentiation that contribute to monolithic definitions of subject and subjectivity. Design/methodology/approach The authors question border construction processes in terms of their static, homogenizing and exclusionary effects. Findings Instead of hierarchical stratification of populations, the papers in this special issue explore the possibilities of relationship and the conditions of such relationships. Who do we relate to? On which terms and conditions? With what purpose? In which ethical and political manner? Originality/value A critical understanding of the asymmetry in research practices makes visible how the researcher is legitimized to produce a representation of those researched, an interpretation of their words and actions without feedback or contribution to the specific context where the research has been carried out. Deconstructive and relational perspectives are put forward as critical strands that can set the basis of different approaches to research and social practice.

Promoting the image of a historic city for sustainable cultural tourism: the case of Tlemcen Capital of Islamic Culture 2011

2019 ◽  
Vol 5 (3) ◽  
pp. 412-428
Author(s):  
Somia Kherbouche ◽  
Abdelkader Djedid
Keyword(s):  
Qualitative Study ◽  
Empirical Study ◽  
Quantitative Study ◽  
Design Methodology ◽  
Cultural Tourism ◽  
Point Of View ◽  
Islamic Culture ◽  
Content Type ◽  
Historic City

Purpose Focussing on the event “Tlemcen Capital of Islamic Culture 2011”, the purpose of this paper is to examine the changing perception of the city’s image, assess its durability and determine its relationship with the development of sustainable cultural tourism. Design/methodology/approach This research is tested by an empirical study that combines a qualitative and a quantitative approach. The qualitative study is based on semi-directive interviews, whereas quantitative study is based on statistics from the Wilaya Tourism Department. Findings The results of this study indicate first of all that the perception of the city’s image by the inhabitants is not static and that it follows the same process of evolution of the perception of the image by tourists but in relation to other factors such as awareness and age. The second result shows that the sustainability of the image must be verified both inside and outside to achieve sustainable cultural tourism. Originality/value This study is in line with previous research with another point of view on the city’s image and another case study which is the historical city of Tlemcen. It serves to examine the evolution of the perception of the city’s image produced by the event and to assess its sustainability.

Decomposing the value of department store shopping into utilitarian, hedonic and social dimensions

2006 ◽  
Vol 34 (1) ◽  
pp. 6-24 ◽  
Author(s):  
Timo Rintamäki ◽  
Antti Kanto ◽  
Hannu Kuusela ◽  
Mark T. Spence
Keyword(s):  
Customer Value ◽  
Design Methodology ◽  
Department Store ◽  
Social Value ◽  
Social Dimension ◽  
Social Dimensions ◽  
Content Type ◽  
Retail Markets ◽  
Hedonic Value ◽  
The Social

PurposeThe purpose of this paper is to decompose total customer value as perceived by department store shoppers into utilitarian, hedonic and social dimensions, and empirically test this conceptualization in a Finnish department store shopping context.Design/methodology/approachData were collected by a questionnaire administered over three days at a department store that generates the second largest turnover in Finland. A total of 364 shoppers completed the questionnaire.FindingsEmpirical evidence supports our tripartite conceptualization of total customer value. In particular, social value is an independent construct. Further, social value varies by day‐of‐week, with a significant increase on Saturday (versus weekdays) when the store is more crowded, whereas no such differences in utilitarian and hedonic values were detected.Originality/valueThe principal contribution is a tripartite conceptualization of total customer value that incorporates utilitarian, social and hedonic value dimensions in a department store shopping context. Individually these dimensions are all well rooted in streams of consumer behavior literature, albeit mostly at the product or brand, not the store, level. Increasing our understanding of these softer aspects of shopping, particularly the social dimension, is important because they represent possible differentiating factors in the highly competitive and often commoditized retail markets.

Campus greening from social sciences: emerging formulas on social responsibility and teaching innovation

2020 ◽  
Vol 21 (7) ◽  
pp. 1545-1561
Author(s):  
Raquel Martinez-Buján ◽  
Elvira Santiago-Gómez ◽  
Carlos Diz ◽  
Jose A. Cortes-Vazquez ◽  
Montserrat Golías
Keyword(s):  
Social Sciences ◽  
Design Methodology ◽  
Social Dimension ◽  
Teaching Innovation ◽  
Content Type ◽  
Transformative Teaching ◽  
The Social ◽  
The University ◽  
Participatory Model ◽  
Model Approach

Purpose This paper aims to show how the Green Campus Program has been implemented at the Faculty of Sociology of the University of A Coruña (Spain). It describes the criteria used to create teaching sustainability actions related to community engagement to introduce education for sustainable development into college curricula. Design/methodology/approach Drawing on a human-centered design model approach, as well as on transformative teaching theories, this study explores the criteria used to build the Free Classroom based on a participatory model. Findings The authors argue that the success of this activity depends on how it relates to the theme-based specialization of the different academic degrees through which they are managed. Equally important is the creation of permanent spaces that enable the collaboration of other organizations, such as non-governmental associations and local public administrations. Originality/value The findings provide valuable insights into how the social dimension of sustainability in higher education institutions can be emphasized. A model of implementation of the activities is offered under which academic, political, student and community agents are coordinated to favor the change of attitudes and behaviors to strengthen SD.

“Please tidy up before leaving”: nudging Airbnb guests toward altruistic behavior

2019 ◽  
Vol 13 (4) ◽  
pp. 524-530 ◽  
Author(s):  
Paul Ranson ◽  
Daniel Guttentag
Keyword(s):  
Social Presence ◽  
Design Methodology ◽  
Field Experiments ◽  
Experimental Results ◽  
Altruistic Behavior ◽  
Content Type ◽  
The Social ◽  
Relationship Model ◽  
Social Market ◽  
Practical Implications

Purpose This study aimed to investigate whether increasing the social presence within an Airbnb lodging environment could nudge guests toward altruistic cleaning behaviors. Design/methodology/approach The study was based around a theoretical framework combining the social-market versus money-market relationship model, nudge theory and social presence theory. A series of three field experiments were conducted, in which social presence was manipulated to test its impact on guest cleaning behaviors prior to departure. Findings The experimental results confirmed the underlying hypothesis that an Airbnb listing’s enhanced social presence can subtly induce guests to help clean their rental units prior to departure. Originality/value This study is the first to examine behavioral nudging in an Airbnb context. It is also one of the first field experiments involving Airbnb. The study findings offer clear theoretical and practical implications.

Comparison of the reluctance laminated and solid rotor synchronous machine operating at high temperatures

2019 ◽  
Vol 38 (4) ◽  
pp. 1111-1119 ◽  
Author(s):  
Marcin Lefik ◽  
Krzysztof Komeza ◽  
Ewa Napieralska-Juszczak ◽  
Daniel Roger ◽  
Piotr Andrzej Napieralski
Keyword(s):  
High Speed ◽  
Design Methodology ◽  
Three Dimensional ◽  
Synchronous Machine ◽  
Point Of View ◽  
Heat Sources ◽  
Model Calculations ◽  
Content Type ◽  
Thermal Phenomenon ◽  
Practical Implications

Purpose The purpose of this paper is to present a comparison between reluctance synchronous machine-enabling work at high internal temperature (HT° machine) with laminated and solid rotor. Design/methodology/approach To obtain heat sources for the thermal model, calculations of the electromagnetic field were made using the Opera 3D program including effect of rotation and the resulting eddy current losses. To analyse the thermal phenomenon, the 3D coupled thermal-fluid (CFD) model is used. Findings The presented results show clearly that laminated construction is much better from a point of view of efficiency and temperature. However, solid construction can be interesting for high speed machines due to their mechanical robustness. Research limitations/implications The main problem, despite the use of parallel calculations, is the long calculation time. Practical implications The obtained simulation and experimental results show the possibility of building a machine operating at a much higher ambient temperature than it was previously produced for example in the vicinity of the aircraft turbines. Originality/value The paper presents the application of fully three-dimensional coupled electromagnetic and thermal analysis of new machine constructions designed for elevated temperature.

scholarly journals The social marketing theory-based (SMT) approach for designing interventions

2016 ◽  
Vol 6 (1) ◽  
pp. 18-40 ◽  
Author(s):  
Shamini Manikam ◽  
Rebekah Russell-Bennett
Keyword(s):  
Social Marketing ◽  
Design Methodology ◽  
Marketing Theory ◽  
Content Type ◽  
Step Process ◽  
The Social ◽  
Conceptual Paper ◽  
Marketing Intervention ◽  
Practical Implications ◽  
Social Marketing Theory

Purpose – Despite the importance of theory as a driving framework, many social marketers either fail to explicitly use theory as the basis of designing social marketing interventions or default to familiar theories which may not accurately reflect the nature of the behavioural issue. The purpose of this paper is therefore to propose and demonstrate the social marketing theory (SMT)-based approach for designing social marketing interventions, campaigns or tools. Design/methodology/approach – This conceptual paper proposes a four-step process and illustrates this process by applying the SMT-based approach to the digital component of a social marketing intervention for preventing domestic violence. Findings – For effective social marketing interventions, the underpinning theory must reflect consumer insights and key behavioural drivers and be used explicitly in the design process. Practical implications – Social marketing practitioners do not always understand how to use theory in the design of interventions, campaigns or tools, and scholars do not always understand how to translate theories into practice. This paper outlines a process and illustrates how theory can be selected and applied. Originality/value – This paper proposes a process for theory selection and use in a social marketing context.

Dual leadership in a hospital practice

2017 ◽  
Vol 30 (1) ◽  
pp. 101-112 ◽  
Author(s):  
Bettina Ravnborg Thude ◽  
Svend Erik Thomsen ◽  
Egon Stenager ◽  
Erik Hollnagel
Keyword(s):  
Health Care ◽  
Qualitative Study ◽  
Design Methodology ◽  
Leadership Teams ◽  
Decision Processes ◽  
Power Balance ◽  
Structured Interviews ◽  
Hospital Practice ◽  
Content Type ◽  
Danish Hospital

Purpose Despite the practice of dual leadership in many organizations, there is relatively little research on the topic. Dual leadership means two leaders share the leadership task and are held jointly accountable for the results of the unit. To better understand how dual leadership works, this study aims to analyse three different dual leadership pairs at a Danish hospital. Furthermore, this study develops a tool to characterize dual leadership teams from each other. Design/methodology/approach This is a qualitative study using semi-structured interviews. Six leaders were interviewed to clarify how dual leadership works in a hospital context. All interviews were transcribed and coded. During coding, focus was on the nine principles found in the literature and another principle was found by looking at the themes that were generic for all six interviews. Findings Results indicate that power balance, personal relations and decision processes are important factors for creating efficient dual leaderships. The study develops a categorizing tool to use for further research or for organizations, to describe and analyse dual leaderships. Originality/value The study describes dual leadership in the hospital context and develops a categorizing tool for being able to distinguish dual leadership teams from each other. It is important to reveal if there are any indicators that can be used for optimising dual leadership teams in the health-care sector and in other organisations.

Security and the social mind: attachment and therapeutic communities

2015 ◽  
Vol 36 (1) ◽  
pp. 12-20 ◽  
Author(s):  
Gwen Adshead
Keyword(s):  
Attachment Theory ◽  
Design Methodology ◽  
Insecure Attachment ◽  
Therapeutic Communities ◽  
Content Type ◽  
The Social ◽  
Social Mind ◽  
Basic Features ◽  
Practical Implications ◽  
Attachment Process

Purpose – The purpose of this paper is to describe some of the basic features of attachment theory, and explore how they relate to the development of the “social mind” and the work of therapeutic communities (TC). Design/methodology/approach – The author describes the essentials of attachment theory in humans; and the development of both secure and insecure states of mind. The author will set out how insecure attachment systems are associated with deficits in mentalising processes which are fundamental to the activity of the social mind. Findings – The author suggests how attachment to a TC can promote mentalising processes. The author draws on the work of other speakers in the conclusions about how to “grow” secure minds and societies. Research limitations/implications – This paper is a brief over view only and does not address attachment process to TC in any depth. Practical implications – Attachment theory could help both service users and therapists who work in TCs understand some of the difficulties people have in engaging at the start. Attachment theory also gives a guide to what a “good enough” experience in a TC might look like. Originality/value – There is little existing discussion of the application of attachment theory to TCs.

Der Raum der Vorlesung: Vom Auditorium zum „multi media hub“

2021 ◽  
Vol 49 (3) ◽  
pp. 653-701
Author(s):  
Heiko Hausendorf ◽  
Kenan Hochuli ◽  
Johanna Jud ◽  
Alexandra Zoller
Keyword(s):  
Middle Ages ◽  
Social Practice ◽  
Current Data ◽  
Point Of View ◽  
Lecture Hall ◽  
Architectural Elements ◽  
Modern Age ◽  
The Social ◽  
Multi Media ◽  
High Level

Abstract The present paper is concerned with the lecture hall as the natural home of lecturing. We will focus on constructed, designed and equipped space as a material and communicative manifestation of science which fundamentally contributes to the multimodal practice of lecturing. Taking an interactionist point of view, we start off with introducing our concept of architecture-for-interaction which aims at spatial built-in features as a resource for social interaction, namely for situational anchoring among those present. In a second step, we identify key architectural elements of the lecture hall as material sediments of communicative problems connected with the social practice of lecturing. In doing so, we will also give a high-level overview of the historical development of the lecture hall (and its precursors) since the Middle Ages and the Early Modern Age. Turning to current data from lecturing in times of the pandemic, we will then deal with so called „ghost lectures“ behind closed doors. This current development brings out a refiguration process due to which the lecture hall undergoes a change from the classical auditorium with copresent participants to a multi-media hub allowing for tele-present participants.

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