Considerations regarding the design of an online collaborative audit system

2016 ◽  
Vol 31 (1) ◽  
pp. 64-86 ◽  
Author(s):  
Lucian Cristian Eni
Keyword(s):  
Virtual Teams ◽  
Geographical Area ◽  
National Level ◽  
Information Access ◽  
Prototype System ◽  
Audit Process ◽  
Content Type ◽  
Audit System ◽  
Collaborative System ◽  
Collaborative Intelligence

Purpose – The purpose of this paper is to introduce a new concept: the online collaborative audit system, and to design a prototype system at the national level for financial auditors, members of a supervisory body. Design/methodology/approach – Conceptualization, modelling, analysis, imagination, scientific abstraction and review of legislation are the research methods used. Findings – An online collaborative audit system is defined as an interorganizational system which uses the methods of collaborative intelligence among the stakeholders of the audit process (audit firms, auditees, supervision bodies) in a given geographical area (e.g. country) and which is based on the Internet. By assessing the design of the system, we could anticipate that an online collaborative system is feasible to implement. The main characteristics of an online collaborative audit system are geographical dispersion, collaboration between the stakeholders of the audit process, electronic management of the audit documents, online/continuous auditing and dynamic virtual teams, etc. Practical implications – The system presented in this paper aims to cover the research gap which exists in this area and also to produce a change of paradigm in the sense that nowadays the technology allows us to move the audit results to an integrated national platform for audit stakeholders. In this way, the transparency of audit results increases and the role of audit becomes more predictive compared with the traditional way of performing an audit. Compared with the research in the field, the system presented in this paper is innovative in the sense that it not only allows online auditing but also gathers the national audit community in a virtual environment, which allows information sharing and improvement of information access. Social implications – The online collaborative system for audit, which promotes collaboration between a large number of auditors and which is based on the networks of the supervision bodies, could be implemented not only by Romania, on which this research is based, but also by other countries. Originality/value – The online collaborative systems for audit, which promotes collaboration between a large number of auditors and which is based on the networks of the supervision bodies, could be implemented not only by Romania but also by other countries.

Community information portals: content and design issues for information access

2014 ◽  
Vol 32 (3) ◽  
pp. 435-449 ◽  
Author(s):  
Philip Hider ◽  
Lisa M. Given ◽  
Paul Scifleet
Keyword(s):  
Public Libraries ◽  
Geographical Area ◽  
Information Access ◽  
Community Services ◽  
Content Type ◽  
Usable Information ◽  
Lack Of Information ◽  
Wide Range ◽  
Usability Analysis ◽  
Community Information

Purpose – The purpose of this paper is to report on the findings of an audit of community information (CI) portals to provide an overview of how CI is being organised and presented on the web by aggregating services, and how CI is being shaped and shared in community networks. It also investigates the role that public libraries play in online CI provision. Design/methodology/approach – The research sampled CI portals online within the Australian web domain (.au). An audit of 88 portals was undertaken to establish the scope, role and usefulness of the portals. The audit included a comprehensive usability analysis of a sub set of 20 portals evaluated for 20 different heuristics based on Nielsen's heuristic model. Findings – The research finds that the challenge facing portals is not a lack of information, it is the need to improve the mediation between the community services and people that CI portals promise useful and usable information for. While public libraries remain integral to the provision of CI in their geographical area, they now form part of a larger online network for CI provision, involving a wide range of organisations. Originality/value – The paper discusses the ways CI portals contribute to the provision of information about community services and identifies areas where improvements are needed. In particular, it discusses how these sites function as part of larger CI networks and where more innovative, and more standardised, design could lead to greater levels of engagement and utility.

Tourism and the sustainable development goals in the Abaco cays: pre-hurricane Dorian in the Bahamas

2020 ◽  
Vol 12 (3) ◽  
pp. 321-336
Author(s):  
Raymond Maxwell Francis ◽  
Vikneswaran Nair
Keyword(s):  
Sustainable Development ◽  
Critical Discourse Analysis ◽  
Sustainable Development Goals ◽  
Practical Implication ◽  
Geographical Area ◽  
National Level ◽  
Structured Interviews ◽  
The Bahamas ◽  
Content Type ◽  
Development Goals

Purpose The purpose of this paper is to explore how tourism investment, business and operations were aligned with the United Nations Sustainable Development Goals (SDGs) in the Abaco Cays pre-Hurricane Dorian 2019 in The Bahamas. Design/methodology/approach This paper takes an exploratory qualitative approach using the Abaco Cays, The Bahamas as the geographical study area. Semi-structured interviews were conducted face-to-face for data collection and transcribed using NVivo 12 plus. Critical discourse analysis was used to interpret interviewees’ spoken words in the broader social context of the Abaco Cays. Findings Results illustrate the extent of tourism alignment with the SDGs in communities, dependent on tourism for growth. Findings from tourism investment, business and operations data analysis provide insights on tourism and the SDGs from a local perspective. Research limitations/implications This research demonstrates how tourism aligns with the SDGs in one geographical area of The Bahamas. It also highlights discourses influencing tourism and the SDGs towards achieving the 2030 Agenda. Practical implications A practical implication of this paper is adopting a bottom-up approach for a comprehensive understanding of tourism alignment with the SDGs in the Abaco Cays. Originality/value This paper provides implementation guidelines for communities in the Abaco Cays, to align local sustainable tourism plans with the SDGs. It also provides a multidisciplinary approach for greater coherence of tourism with the SDGs from the community to the national level in the Bahamas.

scholarly journals Preparing business students for workplace reality – using global virtual teams in logistics and SCM education

2016 ◽  
Vol 27 (3) ◽  
pp. 886-907 ◽  
Author(s):  
Alexander Trautrims ◽  
Cliff Defee ◽  
Ted Farris
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Virtual Teams ◽  
Management Education ◽  
Business Students ◽  
Geographical Area ◽  
Global Virtual Teams ◽  
Chain Management ◽  
Content Type ◽  
Participant Response

Purpose The purpose of this paper is to present and examine the use and effects of global virtual teams as a tool in the logistics and supply chain management classroom to prepare students in a simulation environment for the demands of their future careers in the profession. Design/methodology/approach Literature of logistics and supply chain management education is combined with streams from management learning literature. The way the tool of global virtual teams was applied is explained, followed by an analysis of quantitative and qualitative participant response data. From the data analysis the effects of individual factors in the design and application of the global virtual team are isolated and recommendations are extracted for future use of the tool. Findings The paper finds that the application of global virtual teams helped participating students to develop the management skills required for a career in logistics and supply chain management. Although students perceived the international nature and the lose frame provided by the tool as challenges, most learning effects were caused by these challenges. The paper also shows that the set up by the involved educators is crucial for the learning effect in particular toward similar weights of the assessments and the number of group members from each geographical area. Research limitations/implications The paper does not examine all potentially amendable factors but focuses on those that were seen as relevant and practically achievable under the available resources to ensure the tool can be easily scaled up by adding further institutions and participants. Originality/value The paper is the first application of global virtual teams in logistics and supply chain management education. It provides the theoretical foundations and rationale for its application and is relevant to educators by giving them access to this tool for improvement of their students’ career preparedness.

Integrating Performance Indicator Into the Audit Process Safety Management System

2005 ◽  
Vol 5 (2) ◽  
pp. 161
Author(s):  
C. R. Che Hassan ◽  
M. J. Pitt ◽  
A. J. Wilday
Keyword(s):  
Performance Indicators ◽  
Management System ◽  
Feedback Loop ◽  
Safety Management ◽  
Performance Indicator ◽  
Process Safety ◽  
Audit Process ◽  
Safety Management System ◽  
Audit System ◽  
Similar Elements

The development of the audit method has included the identification of possible performance indicators at each level of the sociotechnical pyramid for a range of areas of work in which accidents have been shown to occur most frequently. The measurementof performance indicators is part of a feedback loop which causes safety improvements. Integration of performance indicators into the audit system has been tested at three operating chemical industries in Terengganu and Selangor in Malaysia. A summary of the weaknesses of the similar elements identified in the three audited plants is presented. Analysis on the approach used enables the identification of deficiencies in safety management aspects. Keywords: Accidents, audit, deficiencies, performance indicators, safety management, and sociotechnical pyramid.

scholarly journals The epidemiology of Moebius syndrome in Italy

2021 ◽  
Vol 16 (1) ◽  
Author(s):  
Arturo Carta ◽  
Stefania Favilla ◽  
Giacomo Calzetti ◽  
Maria Cristina Casalini ◽  
Pier Francesco Ferrari ◽  
...  
Keyword(s):  
Demographic Data ◽  
Geographical Area ◽  
National Level ◽  
Age At Diagnosis ◽  
University Hospital ◽  
Italian Population ◽  
Moebius Syndrome ◽  
Cross Sectional ◽  
Geographical Regions ◽  
Chi Square Analysis

Abstract Background The epidemiology of Moebius syndrome (MBS) is difficult to assess. In the present study, we investigated the epidemiology of MBS in a well-defined population within a precise geographical area. Materials and methods Our university hospital is the only national referral center for the diagnosis and treatment of MBS. Participants in this cross-sectional study were patients affected by MBS who had been periodically followed by our medical staff since 1998. Most of the patients were referred to our hospital by the Italian Association of Moebius Syndrome (AISMO). Demographic data necessary for study purposes were made available in the AISMO database, updated to April 2018. Subjects were assigned to geographical macroareas that are conventionally used in surveys and epidemiological investigations by the Italian National Institute of Statistics. The rates and prevalence of MBS cases were calculated on the basis of the last available survey of the Italian population. Each study parameter was then calculated with reference to the whole country and macroarea partition. The sex rate and the corresponding prevalence were calculated with respect to the weighted whole population and to the respective sex population. Chi-square analysis was adopted to investigate possible differences among geographical regions and/or sexes. A p value < 0.05 was considered statistically significant. Results One hundred and sixty-four out of 212 MBS patients fulfilled our inclusion criteria. All cases occurred in Caucasian patients and were sporadic. The median age at diagnosis was 3.6 years, ranging from 0 to 55 years; this range was significantly reduced to 0–5 years (median age at diagnosis: 2.2 years) in patients included after 2007. The calculated prevalence at birth was 0.06 cases per 10,000 live births, with an overall prevalence of 0.27/100,000, without any sex or geographical predominance. Conclusions The prevalence of MBS observed herein, rounded for possible underestimation, was 0.3/100,000 people, without any regional difference in the distribution of cases. Our data confirm the rarity of the disease on a national level.

scholarly journals The prevalence of ill-treatment and bullying at work in Ireland

2020 ◽  
Vol 13 (3) ◽  
pp. 245-264
Author(s):  
Victoria Hogan ◽  
Margaret Hodgins ◽  
Duncan Lewis ◽  
Sarah Maccurtain ◽  
Patricia Mannix-McNamara ◽  
...  
Keyword(s):  
Workplace Bullying ◽  
National Level ◽  
Economic Recession ◽  
Survey Study ◽  
National Study ◽  
Content Type ◽  
Level Data ◽  
Irish Data ◽  
Behaviour Study ◽  
National Probability Sample

PurposeThe purpose of this paper is to examine the prevalence of ill-treatment and bullying experienced by Irish workers and to explore individual and organisational predictors. The most recent national figures available are specific to bullying and predate the economic recession; therefore, this study is timely and investigates a broader range of negative behaviours.Design/methodology/approachA questionnaire survey study on a national probability sample of Irish employees was conducted (N = 1,764). The study design replicated the methodology employed in the British workplace behaviour study.FindingsThe results showed that 43% of Irish workers had experienced ill-treatment at work over the past two years, with 9% meeting the criteria for experiencing workplace bullying. A number of individual and organisational factors were found to be significantly associated with the experience of ill-treatment at work.Research limitations/implicationsThis study provides national-level data on workplace ill-treatment and bullying that are directly comparable to British study findings.Practical implicationsThe findings indicate that a significant number of Irish workers experience ill-treatment at work, and that workplace bullying does not appear to have decreased since the last national study was conducted in Ireland.Social implicationsThis study is of use to the Irish regulator and persons responsible for managing workplace bullying cases, as it identifies high-risk work situations and contributing individual factors.Originality/valueThis study provides national Irish data on workplace behaviour and ill-treatment following a severe economic recession.

Leaving a joint audit system: conditional fee reductions

2014 ◽  
Vol 29 (2) ◽  
pp. 131-152 ◽  
Author(s):  
Claus Holm ◽  
Frank Thinggaard
Keyword(s):  
Audit Quality ◽  
Theory Development ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Audit Firm ◽  
Audit System ◽  
Interaction Terms ◽  
Audit Firms ◽  
Audit Fee

Purpose – The authors aim to exploit a natural experiment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach – Regression analysis is used. The authors apply both a core audit fee determinants model and an audit fee change model and include interaction terms. Findings – The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more with the auditors than in an equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications – The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach, to examine whether the use of a single audit firm rather than two has an effect on audit quality. The area calls for further theory development covering audit fee and audit quality in joint audit settings. Practical implications – Companies should consider their relationship with their auditors before deciding to switch to single auditors. Fee discounts do not seem to reflect long-lasting efficiency gains on the part of the audit firm. Originality/value – Denmark is the first country to leave a mandatory joint audit system, so this is the first time that it is possible to study fee effects related to this.

Social capital and national innovation system: a cross-country analysis

2014 ◽  
Vol 21 (4) ◽  
pp. 453-475 ◽  
Author(s):  
Sepehr Ghazinoory ◽  
Ali Bitaab ◽  
Ardeshir Lohrasbi
Keyword(s):  
Social Capital ◽  
National Level ◽  
Innovation System ◽  
Negative Effects ◽  
Content Type ◽  
Research Findings ◽  
Different Dimensions ◽  
The Impact ◽  
Positive Effect

Purpose – In the last two decades, researchers have paid much attention to the role of cultural values on economic and social development. In particular, the crucial role of different aspects of culture on the development of innovation has been stressed in the literature. Consequently, it is vital to understand how social capital, as a core cultural value, affects the innovation process and the innovative performance at the national level. However, to date, the impact of different dimensions of social capital and innovation has not been properly portrayed or explained. Thus, the purpose of this paper is to investigate the influence of four different dimensions of social capital (institutional and interpersonal, associational life and norms) on two of the main functions of national innovation system (NIS) (entrepreneurship and knowledge creation) based on over 50,000 observations in 34 countries. Design/methodology/approach – In this regard, national-level data from the World Values Survey database was employed to quantify social capital. Entrepreneurship is, in turn, assumed to consist of three sub-indexes and 14 indicators based on the Global Entrepreneurship Index. Knowledge creation is also measured through US Patent Office applications. Also, exploratory factor analysis and structural equation modeling approach were used to build the measurement model and investigate the impact that each factor of social capital had on entrepreneurship and knowledge application, respectively. Measurement and structural models were built and their reliability and validity were tested using various fit indices. Research findings suggest the strong positive effect of institutional trust and networking on entrepreneurship. Also, interpersonal trust and networks were shown to have high influence on knowledge development at the national level. Norms appear to have naïve to medium negative effects on both functions. Findings – Research findings suggest the strong positive effect of institutional trust and networking on entrepreneurship. Also, interpersonal trust and networks were shown to have high influence on knowledge development at the national level. Norms appear to have naïve to medium negative effects on both functions. Originality/value – However, to date, the impact of different dimensions of social capital and innovation has not been properly portrayed or explained.

Exploring the importance of cultural collectivism on the efficacy of lean practices

2015 ◽  
Vol 35 (3) ◽  
pp. 370-391 ◽  
Author(s):  
Frank Wiengarten ◽  
Cristina Gimenez ◽  
Brian Fynes ◽  
Kasra Ferdows
Keyword(s):  
Lean Manufacturing ◽  
Negative Impact ◽  
National Level ◽  
Organisational Culture ◽  
Cultural Dimension ◽  
Content Type ◽  
Lean Practices ◽  
Individualistic Culture ◽  
Cultural Components ◽  
Organisational Level

Purpose – The purpose of this paper is to assess the influence of cultural collectivism on the efficacy of lean practices. Furthermore, this study assesses whether or not potential cultural disadvantages related to the level of individualism at the national level can be compensated for at the organisational culture level. Design/methodology/approach – Hofstede’s cultural dimension of individualism is used to test whether practicing a collectivistic culture at the organisational level can fully compensate for the potential disadvantages of being geographically situated in an individualistic culture when practicing lean manufacturing. Findings – Results suggest that cultural collectivism at the national and organisational level have a significant impact on the efficacy of lean practices. Furthermore, the negative impact of being situated in an individualistic country cannot be fully compensated for through practicing a collectivistic organisational culture when practicing lean. Originality/value – This study represents a comprehensive attempt to simultaneously assess the collectivism cultural components of lean practices at the national as well as at the organisational level.

Institutional context and hotel social responsibility

Kybernetes ◽  
2014 ◽  
Vol 43 (3/4) ◽  
pp. 413-426 ◽  
Author(s):  
María Dolores Sánchez-Fernández ◽  
Alfonso Vargas-Sánchez ◽  
Paula Remoaldo
Keyword(s):  
Social Responsibility ◽  
Institutional Theory ◽  
Geographical Area ◽  
Institutional Context ◽  
Theoretical Framework ◽  
Northern Region ◽  
Structural Equations ◽  
Partial Least Square ◽  
Least Square ◽  
Content Type

Purpose – The authors want to study the connection between institutional theory and corporate social responsibility (CSR) in the set of hotels with three, four and five star situated in Galicia (Spain) and in the Northern region of Portugal. The authors aim to see whether there is a contrast of isomorphic behaviour in the institutional context of both regions. Design/methodology/approach – A quantitative study in which the authors apply the partial least square (PLS) technique, a methodology based on structural equations models using the software Visual-PLS. The authors intend to study the relationships between the pressures of institutional context and CSR practices, together with the relationship between legitimacy and these practices. The focus of the proposed model is based on the system theory. Findings – The main findings of this research clearly show that hotels are incorporated into an institutional context marked by enforced and regulatory pressures. Research limitations/implications – The proposed research model can be replicated using other units of study, sectors, geographic areas, among others, due to the explanatory capacity of the theoretical framework used. Originality/value – The originality of this work derives from the main contributions based on the theoretical framework (institutional theory and CSR), the object of study and geographical area (three, four and five star hotels located in Galicia and in the North of Portugal), the context (economic crisis), the field of study (private sphere) and the type of organizations (profit making).

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