Implementing combined assurance: insights from multiple case studies

2015 ◽  
Vol 30 (1) ◽  
pp. 56-79 ◽  
Author(s):  
Loïc Decaux ◽  
Gerrit Sarens
Keyword(s):  
Case Studies ◽  
Program Implementation ◽  
Audit Committees ◽  
Structured Interviews ◽  
Content Type ◽  
Internal Auditors ◽  
Implementation Stages ◽  
Multiple Case ◽  
Implementation Data ◽  
Implementation Stage

Purpose – This purpose of this paper is to investigate how to implement a combined assurance program. Design/methodology/approach – This paper uses qualitative data obtained through semi-structured interviews with six multinationals at different stages of combined assurance implementation maturity. Findings – The paper finds that organizations are still learning through combined assurance implementation because no organization seems to have attained a mature combined assurance program. Nevertheless, our descriptive findings reveal that a successful combined assurance implementation follows six important components. Research limitations/implications – One limitation of this study is that, as the organizations studied are at different stages of combined assurance program implementation, data may have comparability issues. Another limitation is that different interviewees were studied from one case to another. Practical implications – The results have implications both for organizations that do not yet have a combined assurance program in place and for those currently at the implementation stage. It has also implications for chief audit executives who are good candidates to lead a combined assurance implementation and for regulators, as the study describes combined assurance as an important accountability mechanism that helps boards and audit committees exercise their oversight role properly. Originality/value – The study is the first to address combined assurance implementation. It complements the study of the Institute of Internal Auditors UK and Ireland (2010), which identifies the reasons for failed attempts to coordinate assurance activities, by illustrating combined assurance implementation through six international case studies of organizations at different combined assurance implementation stages.

scholarly journals Lean production in agribusiness organizations: multiple case studies in a developing country

2017 ◽  
Vol 8 (3) ◽  
pp. 335-358 ◽  
Author(s):  
Eduardo Guilherme Satolo ◽  
Laiz Eritiemi de Souza Hiraga ◽  
Gustavo Antiqueira Goes ◽  
Wagner Luiz Lourenzani
Keyword(s):  
Organizational Performance ◽  
Case Studies ◽  
Production System ◽  
Global Economy ◽  
Lean Production ◽  
Structured Interviews ◽  
Content Type ◽  
System Use ◽  
Multiple Case

Purpose This paper aims to conduct case studies in companies of different branches of the agribusiness sector to analyze the degree of adherence to lean production system, considering the use of techniques and tools, and how the specificities of the agribusiness system work. Design/methodology/approach By contributing to the refinement of the theory, multiple type case studies were conducted in eight agribusiness units from different branches by applying structured interviews, on-site visits and document analysis. The comparative analysis of the cases occurred focusing on the degree of adherence to lean production system; use of techniques and tools; and influence of the specificities of agribusiness systems. Findings The adoption of lean production system occurs as an improvement mechanism of organizational performance. However, it is necessary to advance in the formalization of the actions, which need to encourage the creation of new leaders who spread the organizational philosophy. When comparing the degree of adherence to lean production with the use of techniques and tools, it was observed that there is no direct relationship, indicating that each organization should select only the techniques and tools that will improve their own organizational performance. At last, the specific characteristics of seasonality of consumption, quality and health surveillance and sociological aspects of the food have high influence on surveyed agribusiness systems, and its effects can be minimized by the techniques and tools associated with lean production system. Research limitations/implications The analysis is valid for the universe investigated due to the specific characteristic of the case study. Originality/value The literature regarding the lean production philosophy is vast; however, the agribusiness segment, one of the major sectors of the global economy, features a large gap in literature. This study is one of the first original papers to report this reality.

Internal auditors’ perceptions of their role as assurance providers: a qualitative study in the Tunisian public sector

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Imen Khelil ◽  
Hichem Khlif
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Role Theory ◽  
Legal Protection ◽  
Preliminary Evidence ◽  
Audit Committees ◽  
Structured Interviews ◽  
Content Type ◽  
Internal Auditors ◽  
Public Sector Organizations

Purpose The objective of this paper is to provide insights into internal auditors’ perceptions and experiences regarding their role as assurance providers in the Tunisian public sector through the detection, correction and reporting of internal control weaknesses and wrongdoings. Design/methodology/approach A qualitative research is conducted based on organizational role theory and using semi-structured interviews with 13 chief audit executives across 13 Tunisian public-sector organizations. A thematic analysis of the responses of interviews is then performed. Findings The content analysis of internal auditors’ responses shows that ambiguity surrounds the role of Tunisian internal auditors within the public sector because they must serve multiple customers (e.g. informal groups in Tunisian society, managers and audit committees) with conflicting expectations. In addition, the authors find that they adopt a strategy of trade-off between commercial and professional values, tending to prioritize top managers’ interests at the expense of other stakeholders. Responses provided by interviewees reveal that the absence of legal protection of internal auditors is one major obstacle explaining their failure to perform their role as assurance providers. Originality/value This study provides preliminary evidence of the challenges faced by internal auditors working in public-sector organizations in an emerging African setting. The findings of this study also emphasize the need to rethink the concept of independence of the internal auditing function within the Tunisian public sector given the apparent inability of internal auditors to alter their commercial focus. Furthermore, the results may increase the awareness of professional institutions about the necessity of enacting rules reinforcing internal auditors’ protection that may strengthen the role played by internal auditors within public-sector organizations.

Value co-creation in the B2B context: a diagnosis of knowledge management based on multiple case studies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andrei Bonamigo ◽  
Camila Guimarães Frech ◽  
Ana Carolina Custódio Lopes
Keyword(s):  
Empirical Studies ◽  
Structured Interviews ◽  
Content Type ◽  
Knowledge Based ◽  
Multiple Case ◽  
Multiple Case Studies ◽  
Knowledge Asymmetry ◽  
Business To Business ◽  
Practical Implications

Purpose This study aims to empirically investigate how organizations delivering services in business-to-business relations deal with the boundary paradox and knowledge asymmetry in value co-creation. Design/methodology/approach This study adopted a qualitative multiple case study strategy. Datas were gathered through 13 semi-structured interviews that were then analyzed through the content analysis. Findings The authors identified three mechanisms that organizations use to deal with the boundary paradox and two strategies to handle the knowledge asymmetry. Research limitations/implications First, no opportunities were afforded to involve more participants. Second, owning to confidentiality reasons, not all organizations provided us documents to be analyzed. Practical implications The findings guide managers in balancing the use of contracts and trust in inter-firm collaborations and fostering the learning of customers. Also, insights to protect knowledge based on the paradox of openness in value co-creation. Originality/value This study’s findings address the gap in value co-creation literature concerning the lack of empirical studies.

Could lean and green be the driver to integrate business improvement throughout the organisation?

2018 ◽  
Vol 67 (1) ◽  
pp. 207-219 ◽  
Author(s):  
Lara Chaplin ◽  
Simon T.J. O’Rourke
Keyword(s):  
Case Studies ◽  
Large Scale ◽  
Participant Observation ◽  
Integrated Approach ◽  
Thick Description ◽  
Content Type ◽  
Main Research ◽  
Lean And Green ◽  
Multiple Case ◽  
Multiple Case Studies

Purpose It seems to be the consensus (Zhang et al., 2012; George et al., 2003; Arumugam et al., 2013) that Lean Six Sigma (LSS) has become a beneficial improvement initiative used in a variety of industries. There is a move towards integrating any high-level business improvement methods holistically throughout the whole organisation. Indeed, Hoerl (2014) explored the idea that when using LSS for business improvement, the programme should engage the whole organisation in much the same way as the financial function is present throughout each department. The purpose of this paper is to posit that using the lean and green agenda may be the driver to achieve integration. Design/methodology/approach The research adopted a subjective ontological perspective with the researcher using participant observation as the main research instrument. Denzin and Lincoln (2005) note that it is now common for scholars to argue that the only relevant data are those based upon the personal experience of the researcher; this served as an informing foundation for the approach for the exploration of the topic. Based on multiple case studies, chosen because they operate in different sectors, the paper adopted an extended case method (Burawoy, 1998) to analyse and gather the research. The organisations were chosen because they both were at a similar stage in their continuous improvement (CI) journey. The main reasoning behind the selection of the two different organisations is to reach “Thick Description” (Geertz, 1973, p. 3, 2001). Findings The findings suggest that there are still significant benefits of implementing a large-scale lean agenda in particular when using an LSS methodology. The paper finds that there are also significant gaps in achieving full integration within the organisation and argues that lean and CI are still the remit of the operations manager. The document goes on to argue that if the CI initiative is driven by the corporate social responsibility (CSR) plan, then any lean/lean green implementation will enable the company to drive CI integration with all stakeholders. Research limitations/implications The research has implications for those responsible for the CSR function within the organisation and the operations manager who is charged with implementing any lean/lean and green CI. Practical implications The paper argues that the lean and green agenda can drive integration of any CI activity throughout the organisation and suggests that the way this can be achieved is any CI activity that is included in the wider CSR plan. Social implications This paper contributes to the “lean and green” agenda and offers a solution for the problem of integrating LSS activities throughout the whole organisation by placing CI and LSS within the CSR remit. Originality/value There is little consensus how this holistic integrated approach should be implemented by the company. This research uses multiple case studies to critically examine the application of LSS as an improvement programme within two large UK-based organisations, each company operating in very different industry sectors to identify the benefits of LSS but also the missed “green/societal” opportunities and argues that if any lean and lean and green agenda is to be holistically adopted, then any CI activity should be driven by the CSR department.

Towards a multi-level servitization framework

2018 ◽  
Vol 38 (3) ◽  
pp. 810-827 ◽  
Author(s):  
Sambit Lenka ◽  
Vinit Parida ◽  
David Rönnberg Sjödin ◽  
Joakim Wincent
Keyword(s):  
Design Methodology ◽  
Theoretical Concept ◽  
Manufacturing Firms ◽  
Service Orientation ◽  
Case Study Method ◽  
Structured Interviews ◽  
Content Type ◽  
Multiple Case ◽  
Multi Level

Purpose The dominant-view within servitization literature presupposes a progressive transition from product to service orientation. In reality, however, many manufacturing firms maintain both product and service orientations throughout their servitization journey. Using the theoretical lens of organizational ambivalence, the purpose of this paper is to explore the triggers, manifestation and consequences of these conflicting orientations. Design/methodology/approach A multiple case study method was used to analyze five large manufacturing firms that were engaged in servitization. Semi-structured interviews were conducted with 35 respondents across different functions within these firms. Findings Servitizing firms experience organizational ambivalence during servitization because of co-existing product and service orientations. This paper provides a framework that identifies the triggers of this ambivalence, its multi-level manifestation and its consequences. These provide implications for explaining why firms struggle to implement servitization strategies due to co-existing product and services orientations. Understanding organizational ambivalence, provides opportunity to manage related challenges and can be vital to successful servitization. Originality/value Considering the theoretical concept of ambivalence could advance the understanding of the effects and implications of conflicting orientations during servitization in manufacturing firms.

Design incubatees' perspectives and experiences in Hong Kong

2020 ◽  
Vol 10 (3) ◽  
pp. 481-496
Author(s):  
Tiffany W.M. FONG
Keyword(s):  
Hong Kong ◽  
Financial Burden ◽  
Future Research ◽  
Structured Interviews ◽  
Business Incubation ◽  
Policy Makers ◽  
Content Type ◽  
Multiple Case ◽  
The Government ◽  
Start Ups

PurposeThis paper discusses the services and support from one of the government design-based business incubators in Hong Kong. The characteristics of a design business incubator are explained, and a multiple-case study indicates the perspectives of incubatees from different design disciplines after their graduation from the incubation programme.Design/methodology/approachThe research under discussion in this paper was based on eight design incubatees in different design disciplines within two years of incubation period, all of whom had participated in one of the government-funded business incubation programmes for designers in Hong Kong. The programme is unique because there are no other government-based incubation programmes for designers in Hong Kong. Semi-structured interviews were conducted to collect feedback from incubatees in areas ranging from terms of service to support of the incubation programme.FindingsThe services of training, mentorship and finance were found to be the most important to design start-ups. Financial support and flexible funding allocation were another important issue for design incubatees, but training in these subject areas was not included in the incubation programme. However, it was confirmed that funding provided may have helped a number of the incubatees in developing their start-up businesses as a result of the reduced financial burden and office allocation.Research limitations/implicationsThe research focused on one incubation programme because of the lack of incubation programmes for designers in Hong Kong, therefore future research which compares different types of business incubation programmes is suggested.Practical implicationsThe outcomes of the research not only identified the possible areas of development and improvement of business incubation in entrepreneurship but they will also be useful for the government, universities, institutions, designers, policy makers, entrepreneurs and practitioners. These, in addition to industry stakeholders who want to evaluate their entrepreneurship programmes and develop their plans for potential development in incubation- or entrepreneurial-related programmes or training, especially in the area of design, will find the results useful.

Warehouse configuration in omni-channel retailing: a multiple case study

2019 ◽  
Vol 50 (5) ◽  
pp. 509-533
Author(s):  
Joakim Hans Kembro ◽  
Andreas Norrman
Keyword(s):  
Case Studies ◽  
Conceptual Models ◽  
Construction Material ◽  
Multiple Case Study ◽  
Consumer Electronics ◽  
Future Research ◽  
Content Type ◽  
Automation Systems ◽  
Multiple Case

Purpose The purpose of this study is to explore warehouse configuration in omni-channel retailing. Design/methodology/approach A multiple case study is conducted with six large omni-channel retailers from three different sectors. Findings The study shows an increase in the number, variation and frequency of flows passing through omni-channel warehouses. Along with an increased variety of stock keeping units (including singles vs multipacks), there is an increase in the complexity of planning and coordination of order fulfillment. Retailers test a mix of different solutions for storage and picking and partly shift focus to advanced sorting operations. The companies already have or plan to invest in substantial automation systems, which emphasize the importance of capturing and using accurate master data. Research limitations/implications The study highlights the need to understand the interrelations and co-development of configuration elements in omni-channel warehousing. The findings also suggest that a successful transformation requires increased collaboration with upstream and downstream partners. Conceptual models are developed to illustrate strategies and development paths in omni-channel warehousing, and suggestions for future research are summarized in a research agenda. A research limitation is the focus on Swedish retailers in three sectors (fashion, consumer electronics and DIY/construction material). Future studies can include additional sectors, extend the geographical scope and explore cross-regional differences. Practical implications As one of the few deeper case studies on omni-channel warehousing, practitioners will find new configurations described and analyzed here. Along with conceptual models, a synthesis of challenges and potential solutions are presented to support retailers’ practical analysis and decision making. Originality/value This is one of the first multiple case studies that go deeper into omni-channel warehouse configuration, which is of increasing importance to both scholars and practitioners in the field.

Implementing CSR activities through management control systems

2019 ◽  
Vol 32 (2) ◽  
pp. 531-555 ◽  
Author(s):  
Lamia Laguir ◽  
Issam Laguir ◽  
Emmanuel Tchemeni
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Structured Interviews ◽  
Content Type ◽  
Global Standards ◽  
Strategic Csr ◽  
Multiple Case ◽  
Corporate Social ◽  
Cross Case Analysis

Purpose The purpose of this paper is to take into account Simons’ (1994) formal levers of control framework and more informal processes to examine how organizations implement and manage corporate social responsibility (CSR) activities through management control systems (MCSs). Design/methodology/approach A multiple-case study was conducted in ten large French organizations. Qualitative data were collected during in-depth semi-structured interviews with the managers who were best informed on CSR practices and MCSs. The authors then performed within-case and cross-case analysis. Findings The study shows that organizations use different MCSs to manage CSR activities directed toward their salient stakeholders – that is, employees, customers, suppliers and community. Specifically, the authors found that social MCSs are used to communicate CSR values, manage risk, evaluate CSR activities, and identify opportunities and threats. In addition, the use of MCSs to implement CSR activities is mainly driven by the need to satisfy salient stakeholder demands, manage legitimacy and reputation issues, and meet top management expectations and enhance their commitment. Last, the use of social MCSs is hindered by a lack of clear strategic CSR objectives and action plans, a lack of global standards and measurement processes for CSR, and a lack of time and financial resources. Originality/value The study addresses recent calls in the literature for research into the ways formal and informal control systems are used to implement CSR activities and provides insight that may stimulate further research.

Internationalization challenges for SMEs: evidence and theoretical extension

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ashna Ashwini Chandra ◽  
Justin Paul ◽  
Meena Chavan
Keyword(s):  
Entrepreneurial Orientation ◽  
Qualitative Method ◽  
Institutional Environment ◽  
Structured Interviews ◽  
Content Type ◽  
International Performance ◽  
Purposeful Sampling ◽  
Multiple Case ◽  
New Research ◽  
The Relationship

Purpose The paper aims to examine new research on the internationalization of small- and medium-sized enterprises (SMEs) in Pacific Island Nation country Fiji. Design/methodology/approach A multiple case qualitative method was used which adopted a purposeful sampling methodology through semi-structured interviews to test propositions and present preliminary findings. Findings The authors find that, SME internationalization in Fiji is driven by management competence (MC) and entrepreneurial orientation (EO) and is hindered by the unfavourable institutional environment. The authors then develop a conceptual model and propositions to further explore these enablers and the inhibitors of Fiji SME internationalization. The authors’ findings have important implications for managers in improving their firms’ international performance. Originality/value This is a pioneering effort to evaluate the relationship between the factors of EO, MC and institutional distance and their impact on the international performance of SMEs. This paper contributes to the existing literature on international entrepreneurship through the examination of SMEs’ internationalization activities in Fiji.

Environmental education in libraries – theoretical foundations and practical implementation

2020 ◽  
Vol 41 (4/5) ◽  
pp. 279-293 ◽  
Author(s):  
Małgorzata Fedorowicz-Kruszewska
Keyword(s):  
Sustainable Development ◽  
Environmental Education ◽  
Case Studies ◽  
New Paradigm ◽  
Professional Literature ◽  
Content Type ◽  
Multiple Case ◽  
Main Components ◽  
The Impact

PurposeThe purpose of this paper is to explain the concepts related to environmental education in the context of sustainable development, to indicate the links between them as well as to identify and organize elements of library activities that have the potential to implement environmental education.Design/methodology/approachThe method of analysis and criticism of scientific and professional literature and research reports was used. The multiple case study method was also used.FindingsAn analysis of literature and multiple case studies confirms the assumption that sustainable development is now a new paradigm of librarianship. Among the goals of sustainable development are environmental goals, which in libraries can be achieved through environmental education. A broad approach to environmental education has been proposed, which is implemented not only by using library services but also by building green collections, contacts with environmentally involved librarians, using ecological library infrastructure, observing sustainable management methods in libraries, cooperation between the library and the external environment in terms of the natural environment.Research limitations/implicationsAn analysis of 20 case studies was carried out regarding the implementation of pro-environmental measures in libraries. Examination of a larger number of case studies would probably give a more complete picture of this area of activity in libraries. The next stage of research should be the development of standards/guidelines in the field of environmental education in libraries, and then the development of methods and techniques for assessing the quality of library activities in this area and methods for assessing the impact of libraries on society and the environment in the field of environmental education.Practical implicationsThe paper indicates – based on case study analyses – those library elements that have potential in the field of environmental education. They were ordered in categories that were assigned to the three main components of a library: people, artefacts and processes.Social implicationsSustainable development is a new library paradigm. The paper focuses on the environmental area, specifically environmental education. It has been recognized that libraries have considerable potential for environmental education and should be seen as socially responsible organizations that take responsibility for the impact of their decisions and actions on society and the environment.Originality/valueThe paper explains the basic concepts of environmental education and the relationships between them. It defines the area of environmental education in libraries in terms of library activity elements that can be used to organize them according to the three main components of a library, which are people, artefacts and processes. The paper also indicates that sustainable development should be treated as a new paradigm of librarianship, and environmental education as a new research field of library and information science.

Sign in / Sign up

Export Citation Format

Share Document