Accounting outsourcing and audit lag

2017 ◽  
Vol 32 (3) ◽  
pp. 276-294 ◽  
Author(s):  
Charles P. Cullinan ◽  
Xiaochuan Zheng
Keyword(s):  
Mutual Funds ◽  
Service Provider ◽  
Design Methodology ◽  
Positive Relationship ◽  
Content Type ◽  
Closed End Funds ◽  
The Relationship ◽  
Risk Reducing ◽  
Practical Implications ◽  
Consistent Measurement

Purpose This paper examines the relationship between accounting outsourcing and audit lag. Accounting outsourcing may reduce misstatement risk, reducing the amount of audit effort necessary and thereby decrease audit lag. Alternatively, outsourcing may increase the amount of coordination necessary between the auditor, client management and the outside accounting service provider and thereby increase audit lag. Design/methodology/approach The accounting outsourcing/audit lag relationship is examined among closed-end mutual funds. These funds often outsource their accounting functions and disclose the names and services provided by any company providing services to the fund. These disclosures permit a consistent measurement of whether the fund outsources their accounting functions or performs them in-house. Findings This paper finds a positive relationship between accounting outsourcing and audit lag; outsourcing funds have audit lags that are two to three days longer than those not outsourcing their accounting. The results are robust to different specifications, controls for the distinctive characteristics of closed-end funds and consideration of endogeneity. Practical implications Closed-end funds could consider the increased time necessary to complete the audit when deciding whether to outsource their accounting functions. Originality/value By identifying a unique setting in which outsourcing data can be consistently obtained and analyzed (i.e. closed-end funds), this is the first study to empirically evaluate the relationship between accounting outsourcing and audit lag.

Virtual reality experiences, attachment and experiential outcomes in tourism

2019 ◽  
Vol 75 (3) ◽  
pp. 481-495 ◽  
Author(s):  
Hung-Che Wu ◽  
Chi-Han Ai ◽  
Ching-Chan Cheng
Keyword(s):  
Virtual Reality ◽  
Video Games ◽  
Design Methodology ◽  
Positive Relationship ◽  
Tourism Industry ◽  
Positive Relationships ◽  
Content Type ◽  
Structural Relationships ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this study is to examine the structural relationships between the dimensions of virtual reality (VR) experiences (immersion, interaction, usability and illusion), the dimensions of VR attachment (VR dependence, VR identity, VR affect and VR familiarity) and the dimensions of VR experiential outcomes (VR experiential satisfaction, VR experiential loyalty and VR experiential advocacy). Design/methodology/approach A total of 490 visitors who tried 360 VR travel video games in the TripMoment VR were surveyed. Findings In this study, there are positive relationships between VR experiential satisfaction and immersion, interaction, illusion, as well as VR identity, VR affect and VR familiarity. In addition, VR experiential satisfaction has a positive relationship with VR experiential loyalty. In addition, VR experiential advocacy has a positive relationship with both VR experiential satisfaction and VR experiential loyalty. Practical implications The results show that tourism operators should focus on increasing VR experiential satisfaction and experiential loyalty to enable visitors to have intentions to advocate their VR experiences. Originality/value This paper provides the data that lead to a better understanding of the relationship between the dimensions of VR experiences, VR attachment and VR experiential outcomes in the tourism industry.

Relationship between sustainable operations practices and performance: a meta-analysis

2017 ◽  
Vol 66 (8) ◽  
pp. 1020-1042 ◽  
Author(s):  
Marina D’Agostini ◽  
Vilmar Antonio Gonçalves Tondolo ◽  
Maria Emília Camargo ◽  
Angela Isabel dos Santos Dullius ◽  
Rosana da Rosa Portella Tondolo ◽  
...  
Keyword(s):  
Design Methodology ◽  
Positive Relationship ◽  
Meta Analysis ◽  
Multidimensional Approach ◽  
Sustainable Operations ◽  
Content Type ◽  
Moderating Factors ◽  
And Performance ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to examine the relationship between sustainable operations practices (SOP) and performance. Design/methodology/approach This study was conducted through a systematic literature review followed by a meta-analysis of correlations. Findings In the results, 14 of the relationships examined showed a positive relationship and 12 the presence of moderators. The study findings indicate that contingency affects the relationship between SOPs and performance. Research limitations/implications The research presented in this paper is mainly limited to databases that were searched. Among the quantitative articles selected from the databases, many did not have the data needed to conduct the meta-analysis, which may have limited the results of this study. Practical implications Using the results of this study, practitioners can become aware of to the occurrence of moderating factors in the relationships, which can range from interference from other practices and variables to characteristics of the organization itself or the market in which organizations operate. Originality/value This study uses a multidimensional approach for both SOP and performance. This approach allowed a more complete and comprehensive result, showing how these SOPs influence the different categories of performance, expanding the understanding of the relationship between practices and performance.

Knowledge donating and knowledge collecting

2015 ◽  
Vol 36 (1) ◽  
pp. 35-53 ◽  
Author(s):  
Anders Dysvik ◽  
Robert Buch ◽  
Bård Kuvaas
Keyword(s):  
Design Methodology ◽  
Positive Relationship ◽  
Knowledge Exchange ◽  
Leader Member Exchange ◽  
Causal Inferences ◽  
Cross Sectional ◽  
Content Type ◽  
Member Exchange ◽  
The Relationship ◽  
Practical Implications

Purpose – The purpose of this paper is to investigate whether the relationship between employees’ knowledge donating and managers’ knowledge collecting is moderated by social leader-member exchange (SLMX) and economic leader-member exchange (ELMX). Design/methodology/approach – Data were obtained from 227 employee-leader dyads from four Norwegian organizations. Hierarchical moderated regression was used to test the hypotheses. Findings – Even though the authors observed a positive relationship between employees’ knowledge donating and managers’ knowledge collecting, the moderation analysis revealed a positive relationship only for high levels of SLMX relationships. Research limitations/implications – The data were cross-sectional, thus prohibiting causal inferences. Practical implications – SLMX relationships may be particularly important for the facilitation of knowledge exchange. Managers may draw on this finding to develop their relationships with employees by means of relationship-oriented behaviors. Originality/value – Given the importance of knowledge-sharing processes, a better understanding of the conditions under which knowledge donating related to knowledge collecting is particularly important. The present study advances knowledge on SLMX and ELMX relationships by demonstrating how SLMX moderates the association between knowledge donating and knowledge collecting.

Job embeddedness and employee enactment of innovation-related work behaviours

2018 ◽  
Vol 39 (2) ◽  
pp. 222-239 ◽  
Author(s):  
Alan Coetzer ◽  
Chutarat Inma ◽  
Paul Poisat ◽  
Janice Redmond ◽  
Craig Standing
Keyword(s):  
South Africa ◽  
Competitive Advantage ◽  
Design Methodology ◽  
Positive Relationship ◽  
Job Embeddedness ◽  
Economic Viability ◽  
Line Managers ◽  
Content Type ◽  
The Relationship ◽  
Practical Implications

Purpose In a highly competitive globalised environment, the innovation behaviour of employees plays a key role in the economic viability and competitive advantage of organisations. In this context, developing the understanding of innovation work behaviour is important for the field of individual innovation and this is the focus of the study. The paper aims to discuss this issue. Design/methodology/approach Data were collected using a survey from 549 employees in organisations operating in four major business centres in South Africa. Findings On-the-job embeddedness was positively and significantly related to innovation behaviours by employees in organisations operating in diverse industries. Consistent with the view that small organisations have a “behavioural” innovation advantage over larger organisations, the size of the organisation moderated the positive relationship between on-the-job embeddedness and innovation behaviours. On-the-job embeddedness was more positively related to innovation behaviours in small organisations than in larger organisations. Practical implications Employees who are highly embedded in their jobs (but not necessarily their communities) are more likely to enact innovation behaviours than employees who are not similarly embedded. Human resource management professionals and line managers can potentially foster employee innovation behaviours through adopting strategies aimed at positively influencing the fit, links and sacrifice dimensions of on-the-job embeddedness. Originality/value The study contributes to theoretical and empirical expansion of job embeddedness (JE) by examining: how work and non-work forces that attach employees to their organisations influence their propensity to enact innovation behaviours; and how organisation size moderates the relationship between JE and innovation behaviours. The results will help managers who wish to foster innovation.

scholarly journals Consumer engagement with self-expressive brands: brand love and WOM outcomes

2014 ◽  
Vol 23 (1) ◽  
pp. 33-42 ◽  
Author(s):  
Elaine Wallace ◽  
Isabel Buil ◽  
Leslie de Chernatony
Keyword(s):  
Design Methodology ◽  
Positive Relationship ◽  
The Self ◽  
Social Self ◽  
Brand Love ◽  
Content Type ◽  
Brand Engagement ◽  
Inner Self ◽  
The Relationship ◽  
Practical Implications

Purpose – The purpose of this paper is to explore attitudes of consumers who engage with brands through Facebook “likes”. It explores the extent to which these brands are self-expressive and examines the relationship between brand “liking” and brand outcomes. Brand outcomes include brand love and advocacy, where advocacy incorporates WOM and brand acceptance. Design/methodology/approach – Findings are presented from a survey of Facebook users who engage with a brand by “liking” it. Findings – Brands “liked” are expressive of the inner or social self. The study identifies a positive relationship between the self-expressive nature of brands “liked” and brand love. Consumers who engage with inner self-expressive brands are more likely to offer WOM for that brand. By contrast, consumers who engage with socially self-expressive brands are more likely to accept wrongdoing from a brand. Research limitations/implications – The research is exploratory and is limited to consumers who are engaged with a brand through “liking” it on the Facebook social network. Practical implications – The study offers suggestions for managers seeking to enhance brand engagement through Facebook “liking”, and to encourage positive brand outcomes (such as WOM) among consumers already engaged with a brand on Facebook. Originality/value – This paper provides new insights into consumer brand engagement evidenced through Facebook “liking”. It charts the relationship between “liked” self-expressive brands and brand love. Distinctions are drawn between brand outcomes among consumers who “like” for socially self-expressive reasons, and consumers who are brand engaged by “liking” to express their inner selves.

scholarly journals “Happy slaves”? The adaptation problem and identity politics in the writings of Amartya Sen

2016 ◽  
Vol 43 (12) ◽  
pp. 1178-1193
Author(s):  
Tony Burns
Keyword(s):  
Identity Politics ◽  
Design Methodology ◽  
Conceptual Analysis ◽  
Practical Implication ◽  
Methodological Approach ◽  
Mary Wollstonecraft ◽  
Amartya Sen ◽  
Content Type ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to examine the relationship between Amartya Sen’s notion of adaptation and his views on identity politics by focussing on the issue of slavery and, more specifically, on the example of the happy or contented slave. Design/methodology/approach The paper is text based. The methodological approach adopted is that of conceptual analysis, as is typical for work of this kind. Findings The paper concludes that the example of the happy or contented slave is indeed a fruitful one for those interested in exploring the relationship between Sen’s views on “the adaptation problem” and his views on identity politics, especially in relation to the subjection of women. Here Sen’s debt to the ideas of Mary Wollstonecraft and John Stuart Mill is particularly important. Research limitations/implications One implication of the argument of the paper is that there is a need to consider more carefully the differences that exist between the views of Wollstonecraft and Mill, so far as the example of the happy or contented slave is concerned. Practical implications One practical implication of the paper is that, hopefully, it establishes the continued relevance of the ideas of thinkers such as Wollstonecraft and Mill today, not least because of the influence that they have had on theoreticians such as Amartya Sen. Social implications The paper addresses issues which are of considerable social and political significance, especially for women in underdeveloped societies today. Originality/value The example of the happy or contented slave has not received much discussion in the literature on Sen, although Sen himself has suggested that the distinction between happiness and contentment is an important one, which does merit further discussion.

Analysis of visual impression based on Bra's basic components

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xingyu Wen ◽  
Jing Zhang ◽  
Mincheol Whang ◽  
Kaixuan Liu
Keyword(s):  
Design Methodology ◽  
Theoretical Method ◽  
Visual Design ◽  
Visual Features ◽  
Content Type ◽  
Visual Impression ◽  
Questionnaire Online ◽  
Design Idea ◽  
The Relationship ◽  
Practical Implications

PurposeThe purpose of this paper is to discuss the relationship between bra's visual impression and bra parts, and then to explore the application of visual impression in bra design.Design/methodology/approachFirstly, 82 female undergraduates are asked to answered this questionnaire online, which is about the importance of parts in bra design. In the part of data analysis, the method of principal part analysis (PCA) are used to get the relationship between bra's parts, and reduce dimension of factors that influence bra design. After that, those group of features are further discussed from the perspective of visual design. Finally, design an application based on conclusion.FindingsTo get the influence features of bra appearance and improve the visual design effect, this paper matches the bra parts with visual features (color, texture, shape and space) and presents four main features of bra design: “color,” “visual texture,” “design shape” and “spatial expression” together with corresponding bra parts and technique of expression. Moreover, user interface in bra cloud customization is designed.Practical implicationsThe conclusion, which shows the corresponding relationship between bra visual effect and its basic parts, has an important role in bra visual design. First, it can be useful for design idea with different technique of expression, which may supply a theoretical basis for design. Secondly, the combination of bra parts and visual features can be used to evaluate the appearance.Originality/valueDiscussing the bra visual impression based on bra's basic parts and visual features provides a theoretical method for bra design and its appearance evaluation.

Toward better theory on the relationship between commitment, participation and leadership in unions

2012 ◽  
Vol 33 (8) ◽  
pp. 715-731 ◽  
Author(s):  
Gregor Gall ◽  
Jack Fiorito
Keyword(s):  
Design Methodology ◽  
Academic Research ◽  
Critical Assessment ◽  
Future Research ◽  
Research Needs ◽  
Union Commitment ◽  
Content Type ◽  
Extant Literature ◽  
The Relationship ◽  
Practical Implications

PurposeThe aim of this paper is to give a critique of the extant literature on union commitment and participation in order to develop remedies to identified weaknessesDesign/methodology/approachThe paper uses a critical assessment of extant literature.FindingsA number of critical deficiencies exist in the literature to which remedies are proposed.Research limitations/implicationsThe remedies need testing through empirical research.Practical implicationsFuture research needs to have different research foci and questions.Social implicationsWith a reorientation of future research on union commitment, participation and leadership, unions may be better able to benefit from academic research in the area.Originality/valueThe paper suggests that a reorientation of future research on union commitment, participation and leadership will allow more incisive and more robust contributions to be made to understanding unions as complex social organisms.

HC and financial performance with two HRM strategies

2017 ◽  
Vol 66 (4) ◽  
pp. 459-478 ◽  
Author(s):  
Nopadol Rompho
Keyword(s):  
Human Capital ◽  
Regression Analysis ◽  
Financial Performance ◽  
Lead Time ◽  
Design Methodology ◽  
Strategy Choice ◽  
Content Type ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to examine the relationship between levels of human capital and financial performance of firms that use two distinct human resource management (HRM) strategies. Design/methodology/approach A survey of 128 HRM managers was conducted to assess differences in human capital between firms using different HRM strategies. A multiple regression analysis was used to investigate the relationship between firms’ human capital and financial performance. Findings The results show that companies employing a make-organic strategy have a higher level of human capital than companies employing a buy-bureaucratic strategy. There was no relationship between the level of human capital and long term financial performance of firms with both make-organic and buy-bureaucratic strategies. Research limitations/implications This research contributes toward understanding the effect of HRM strategy and facilitates an optimal strategy choice depending on the organization. However, this study did not consider the lead time between changes in human capital and the effect on financial performance. Practical implications The research encourages firm managers to understand the value of human capital, preparing them for changes in the future. Originality/value This study is among the first to investigate the relationship between human capital and financial performance considering different HRM strategies.

Investigating the relationship between strategic quality management (SQM) and corporate social responsibility (CSR)

2018 ◽  
Vol 34 (11) ◽  
pp. 26-28
Keyword(s):  
Corporate Social Responsibility ◽  
Quality Management ◽  
Social Responsibility ◽  
Design Methodology ◽  
Content Type ◽  
Pertinent Information ◽  
Corporate Social ◽  
Strategic Quality Management ◽  
The Relationship ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings That whilst there are similarities between Strategic Quality Management (SQM) and Corporate Social Responsibility (CSR), one is not dependent on the other. Originality/value The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

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