Client-identified auditor’s initial negotiation tactics: a social-identity perspective

2018 ◽  
Vol 33 (6/7) ◽  
pp. 633-654 ◽  
Author(s):  
Jan Svanberg ◽  
Peter Öhman ◽  
Presha E. Neidermeyer
Keyword(s):  
Social Identity ◽  
Design Methodology ◽  
Hypothetical Situation ◽  
Financial Reports ◽  
Content Type ◽  
Integrative Negotiation ◽  
Distributive Negotiation ◽  
Negotiation Tactics ◽  
Initial Selection ◽  
Selection Of

Purpose The purpose of this paper is to investigate the connection between the type of negotiation tactics auditors use when they ask their clients to make adjustments to their financial reports, focusing on three distributive and two integrative negotiation tactics, and whether the auditors identify with their clients. Design/methodology/approach A survey was used to capture 152 experienced Swedish audit partners’ perspectives on what type of negotiation technique they would use thinking about their largest client in a hypothetical situation. Findings The results show that the more auditors identify with their clients, the more likely they are to adopt two of the distributive negotiation tactics, conceding and compromising. Originality/value Building on the findings in the accounting literature that auditors’ identification with clients constrains their judgments, this study finds that auditors’ identification with clients also has an impact on the auditors’ initial selection of negotiation tactics.

Implicit assumptions in high potentials recruitment

2016 ◽  
Vol 40 (6) ◽  
pp. 430-445 ◽  
Author(s):  
Jan Posthumus ◽  
Gil Bozer ◽  
Joseph C. Santora
Keyword(s):  
Design Methodology ◽  
Structured Interview ◽  
Content Type ◽  
Future Studies ◽  
Interview Guide ◽  
High Potentials ◽  
And Training ◽  
Practical Implications ◽  
Initial Selection ◽  
Selection Of

Purpose Professionals of human resources (HR) use different criteria in practice than they verbalize. Thus, the aim of this research was to identify the implicit criteria used for the selection of high-potential employees in recruitment and development settings in the pharmaceutical industry. Design/methodology/approach A semi-structured interview guide was developed and used to collect data from 15 European and US recruiters in the pharmaceutical sector. The interview guide included an embedded association test to identify potential differences between implicit assumptions about high potentials and verbalized criteria among participants. Findings These include differences and similarities between the criteria to define high potentials and the implicit assumptions HR professionals use in their initial selection of employees who are selected for further assessment and development programmes. Research limitations/implications Size of the sample is a limitation. Therefore, the conclusions drawn from this study should be treated with a degree of caution. Practical implications Learning how HR professionals use implicit assumptions about potential recruits should inform practitioners about selection, promotion and training strategies. Given the increasing application of automated search algorithms to identify and select high potentials for recruitment, development and promotion purposes, future studies should account for the differences between used and verbalized criteria underlying the development of these systems. Originality/value This study shows how the used implicit assumptions of HR professionals about high potentials differ from verbalized statements and guidelines.

Does knowing overcome wanting? The impact of consumer knowledge and materialism upon credit card selection with young consumers

2015 ◽  
Vol 16 (1) ◽  
pp. 50-70 ◽  
Author(s):  
Jakob Cakarnis ◽  
Steve Peter D'Alessandro
Keyword(s):  
Comparative Study ◽  
Survey Research ◽  
Credit Card ◽  
Design Methodology ◽  
Credit Cards ◽  
Consumer Knowledge ◽  
Content Type ◽  
Young Professionals ◽  
The Impact ◽  
Selection Of

Purpose – This paper investigates the determinants of credit card use and misuse by student and young professionals. Critical to the research is the impact of materialism and knowledge on selection of the appropriate credit card. Design/methodology/approach – This study uses survey research and partial least squares to investigate credit card behaviors of students versus young professionals. Findings – In a comparative study of young professionals and students, it was found that consumer knowledge, as expected, leads to better consumer selection of credit cards. Materialism was also found to increase the motivation for more optimal consumer outcomes. For more experienced consumers, such as young professionals, it was found that despite them being more knowledgeable, they were more likely to select a credit card based on impulse. Originality/value – This paper examines how materialism may in fact encourage some consumers to make better decisions because they are more motivated to develop better knowledge. It also shows how better credit card selection may inhibit impulse purchasing.

Design and topological optimization of rear pressure bulkhead for a typical aircraft

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marshal Thakran ◽  
Meenakshi ◽  
Jitender Sharma ◽  
Charles Gilbert Martin
Keyword(s):  
Numerical Analysis ◽  
Significant Influence ◽  
Design Methodology ◽  
Structural Integrity ◽  
Topological Optimization ◽  
Content Type ◽  
Iterative Design ◽  
Practical Implications ◽  
Insight Into ◽  
Selection Of

Purpose The purpose of this paper is to evaluate the model of a rear pressure bulkhead with different design optimizations to meet the pressurized cabin requirements of an aircraft. Design/methodology/approach This paper presents the results of the static analysis of a dome-shaped rear pressure bulkhead model designed in Catia-v5. Numerical analysis of model meshed in hyper-mesh and solved using Opti-Struct for iterative design optimizations. Findings All the iterative models are analyzed at 9 Psi. Rear pressure bulkhead designed with L-section stringer shows better results than the model optimized with T-section stringer for the same thickness. The model optimized with L-shaped stinger also reduces the weight of the bulkhead without affecting the structural integrity. Practical implications It has been concluded in this paper that the selection of specific shapes of the stringers shows a significant influence on weight reduction. Originality/value This paper provides a topical, technical insight into the design and development of a rear pressure bulkhead. It also outlines the future development of dome-shaped rear pressure bulkhead.

“Hold them or fold them:” evidence-based decisions to discontinue investigations of non-domestic minor violence

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kent McFadzien ◽  
Lawrence W. Sherman
Keyword(s):  
Design Methodology ◽  
False Negative ◽  
False Negative Rate ◽  
Random Selection ◽  
Content Type ◽  
Continuous Basis ◽  
Randomised Controlled ◽  
Practical Implications ◽  
Full Investigation ◽  
Selection Of

PurposeThe purpose of this paper is to demonstrate a “maintenance pathway” for ensuring a low false negative rate in closing investigations unlikely to lead to a clearance (detection).Design/methodology/approachA randomised controlled experiment testing solvability factors for non-domestic cases of minor violence.FindingsA random selection of 788 cases, of which 428 would have been screened out, were sent forward for full investigation. The number of cases actually detected was 22. A total of 19 of these were from the 360 recommended for allocation. This represents an improvement of accuracy over the original tests of the model three years earlier.Research limitations/implicationsThis study shows how the safety of an investigative triage tool can be checked on a continuous basis for accuracy in predicting the cases unlikely to be solved if referred for full investigations.Practical implicationsThis safety check pathway means that many more cases can be closed after preliminary investigations, thus saving substantial time for working on cases more likely to yield a detection if sufficient time is put into the cases.Social implicationsMore offenders may be caught and brought to justice by using triage with a safety backstop for accurate forecasting.Originality/valueThis is the first published study of a maintenance pathway based on a random selection of cases that would otherwise not have been investigated. If widely applied, it could yield far greater time for police to pursue high-harm, serious violence.

The soul of resilience

Kybernetes ◽  
2019 ◽  
Vol 48 (4) ◽  
pp. 672-684 ◽  
Author(s):  
Pille Bunnell
Keyword(s):  
Design Methodology ◽  
Open Space ◽  
Ecological Context ◽  
Dynamic Flow ◽  
Content Type ◽  
Ethical Concerns ◽  
Effective Care ◽  
Relational Embeddedness ◽  
Practical Implications ◽  
Selection Of

Purpose Rather than an attempt to define or clarify resilience in terms of its characteristics, or its correspondence to reality, this paper is a series of reflections that leads to the notion of resilience as a way of being in the world. What is presented is not intended to be conclusive in any way. The paper aims to trigger thoughtful reflections that will lead to further conversations about the entailments and ethical concerns implicit in the concept of resilience. Design/methodology/approach The paper comprises reflections based on a selection of published ideas, as well as on personal engagement in the domains of ecology and the biology of cognition. In postulating that resilience may have a central, ineffable quality, the phrase “soul of” has been used as an approach to considering what such a quality may be. This formulation leads to a consideration about the nature of our relationships with the other such that the notion of resilience has become meaningful. Findings Language parses or chunks named ideas in a way that reveals some regularities and obscures others. The word resilience is one such chunk that historically has changed its meaning. Furthermore in the present the word refers to variable aspects or elements depending on the context of its usage. In the ecological context, resilience entails an ambiguous balance between persistence and change, and indeed this ambiguity may be necessary to accommodate the complexities. In all cases the author has considered, we are only concerned with resilience where there is an ethical dimension and this, inherently, must be multidimensional given the complexities of the systems being regarded. The author claims that the soul of resilience arises through an ethically oriented reflexive awareness of our dynamic flow in a relational embeddedness. Practical implications The practical implications of this paper are elusive, yet meaningful, as the paper attempts to open space for operating in an ethical and useful manner with ambiguous concepts and for avoiding the hubris of certainty. The paper is an explication of one of the ways of thinking inspired by second order science. Originality/value As the reflections in this paper are largely those original to the author, the ideas are original. Whether they have value depends on what ideas, attitudes, orientations and further reflections are triggered and whether these in turn implicitly or explicitly alter actions toward more effective care of our world. If reflection on resilience increases resilience, then this paper will have value.

Offsite construction in the Australian low-rise residential buildings application levels and procurement options

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tong Lin ◽  
Sainan Lyu ◽  
Rebecca Jing Yang ◽  
Linda Tivendale
Keyword(s):  
Construction Industry ◽  
Design Methodology ◽  
Residential Buildings ◽  
Analysis Method ◽  
Structured Interviews ◽  
Content Type ◽  
High Rise ◽  
The World ◽  
Different Levels ◽  
Selection Of

PurposePrefabricated housing has become a boom industry across the world; however, the uptake of offsite construction (OSC) approaches in Australian low-rise buildings is rather low compared with high-rise buildings in other countries. This study aims to investigate and analyse the adoption of different levels of OSC approaches and the selection of different procurement options in Australian low-rise residential buildings.Design/methodology/approachThe research objectives were pursued through a mixed research method. An empirical questionnaire survey was carried out with 35 professionals in the Australian building and construction industry. Semi-structured interviews were conducted with 20 interviewees and analysed using thematic analysis method in NVivo software.FindingsThe research results found that the most suitable OSC level for Australian low-rise buildings is components-based prefabrication and identified the barriers to OSC uptake for each OSC level. The study also showed that the best option of procuring prefabricated products is from Australian manufacturers, followed by Australian suppliers/dealers and overseas manufacturers. Panelised prefabrication and components-based prefabrication are ranked as the most suitable OSC approaches for Australian manufacturers. Modular prefabrication is regarded as the most suitable for overseas manufacturer, while components-based prefabrication is the most suitable for Australian suppliers/dealers.Originality/valueThe selection of various OSC approaches and different procurement options in the low-rise residential buildings are scarcely explored topic, and thus, this study provides knowledge of interest for both researchers and practitioners.

scholarly journals Adoption of principle-based IFRS and intercompany comparability of operating performance

2020 ◽  
Vol 5 (2) ◽  
pp. 341-352
Author(s):  
Protap Kumar Ghosh ◽  
Ranajit Kumar Bairagi ◽  
Abinash Mondal
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Stock Exchange ◽  
Operating Performance ◽  
Financial Statements ◽  
Regulatory Agencies ◽  
Financial Reports ◽  
Content Type ◽  
Do So

PurposeThe study aims to investigate whether the adoption of IFRS could ensure ultimate intercompany comparability of operating performance in terms of uniformity in the application of accounting methods and reporting style.Design/methodology/approachUsing content analysis on 125 annual financial statements of 25 companies from five industries listed on the Dhaka Stock Exchange in Bangladesh, this study reports that only the sole adoption and application of principle based IFRS cannot ensure ultimate intercompany comparability of financial reports.FindingsThe findings document that the adoption of IFRS cannot ensure the application of same accounting methods as well as way of presentations which is a precondition of greater comparability of operating performance of competitive firms. The methodological and reporting direction through local regulatory agencies alongside maximum compliance with principle based IFRS can enhance intercompany comparability of financial reports in the same industry.Originality/valueThis study tries to manifest that sole adoption cum implementation of IFRS could not ensure ultimate intercompany comparability of operating performance within the same industry and urges to conduct further research to find out the ways to do so.

Cooking in prison – from crook to cook

2014 ◽  
Vol 10 (4) ◽  
pp. 228-238 ◽  
Author(s):  
Linda Kjaer Minke
Keyword(s):  
Social Identity ◽  
Cultural Diversity ◽  
Design Methodology ◽  
Community Life ◽  
Content Type ◽  
Meal Preparation ◽  
Maximum Security ◽  
Ethnographic Fieldwork ◽  
Maximum Security Prison ◽  
Depth Interviews

Purpose – The purpose of this paper is to describe and analyse the principle and practice of self-catering system in a Danish prison. Self-catering is a reflection of the Danish correctional principle of normalisation between prison and community life. Unlike some other jurisdiction, issues of control in meal preparation are subordinate to prisoners’ right to choose and prepare their own food. Design/methodology/approach – Findings are derived from 13 months of ethnographic fieldwork in a Danish maximum security prison for men, including in-depth interviews with 68 prisoners. Findings – Overall findings showed that thinking about meals and their preparation is time consuming for prisoners who tend to be positive about the system making connections with their ability to exercise responsibility for making healthily choices. The research concludes that prisoners’ possibility for developing cooking competences during incarceration could support prisoners change in social identity from crook to cook. Originality/value – Food is a fundamental need and the ability to choose what to eat and to prepare one's own food should be a right for all people, including prisoners. This research shows that Danish prisoners are very pleased about the system of self-catering. Most prisoners are concerned about preparing their own meals according to their taste and cultural diversity. If the prison offers the opportunity to train as a chef during imprisonment it could support the prisoner's change in social identity from crook to cook on the outside.

A review of effective interim leadership and management: a cyclical model of interim assignments

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Individual Characteristics ◽  
Review Of The Literature ◽  
Leadership And Management ◽  
Content Type ◽  
Interim Leadership ◽  
Original Approach ◽  
Practical Implications ◽  
Selection Of

Purpose The purpose of this study is to carry out a literature review on interim leadership and management focusing on interim assignment performance and the antecedent characteristics of effective interim leaders. Design/methodology/approach A targeted review of the literature on the literature on interim leadership and management is carried out and reported. Findings A cycle of interim assignments is proposed consisting of four stages, preparation, entry, delivery and exit. Individual characteristics seen as antecedents of effectiveness are then applied to each of these stages. Practical implications The interim assignment cycle proposed in this paper can help to address gaps in the literature and aid the development of methods and tools for selection of interims and management of effectiveness during assignments. Originality/value This paper has an original approach in providing a model through which interim assignments can be better understood.

RunayaySoft

2019 ◽  
Vol 15 (1) ◽  
pp. 103-131
Author(s):  
Juan Camilo González Vargas ◽  
Angela Carrillo-Ramos ◽  
Ramon Fabregat ◽  
Lizzeth Camargo ◽  
Maria Caridad García Cepero ◽  
...  
Keyword(s):  
Learning Styles ◽  
Multiple Intelligences ◽  
Learning Style ◽  
Design Methodology ◽  
Educational Institutions ◽  
Content Type ◽  
Functional Prototype ◽  
The Relationship ◽  
Disciplinary Area ◽  
Selection Of

Purpose The purpose of this paper is to describe a support system to the selection of enrichment activities in educational environment called RunayaySoft, where Runayay comes from the word Quechua that means develop and Soft as it is an informatics tool that supports the educational institutions and their students, in the selection of activities that allow foster some of their skills based on their interests, learning styles, aptitudes, multiple intelligences, preferences and so on. Moreover, it suggests institutions about the activities that they should make in their building considering student´s characteristics and the agreements that they have. Design/methodology/approach It does a diagnostic for identifying which characteristics are going to be considered to students and institutions. Then, it generates adaptive profiles with the aim of generating suggestions of enrichment activities that allow to boost some of their skills. For the students were considered their preferences, learning style, aptitude, multiple intelligences and interests. In the case of institutions were the agreements, resources and activities that they develop. Based on this information, it defines the relations for the generation of suggestions of activities toward students, where it does the prioritization of which activities should be considered. Findings For validating the system, it was done as a functional prototype that generates suggestions to students, as well as educative institutions, through a satisfaction test student assess if they agree or disagree with the suggestions given. With that assessment, it is validated the relationship between student’s characteristics, activity and institution are related for generating activities suggestions. Research limitations/implications RunayaySoft generates adaptive profiles for the students, activity and institution. Each profile has information that allows adapt an advice toward students and institutions. Social implications RunayaySoft considers student’s characteristics, activities and educational institutions for generating suggestions for enrichment activities that allow to boost some of their skills. Many times, when activities are generated in educative institutions, they are not considered a learner’s needs and characteristics. For that reason, the system helps institutions to identify activities that should be done in their facilities or with those institutions which they have agreements when the institutions that students come from do not have the required resources. Originality/value RunayaySoft suggests enrichment activities to students as well as educative institutions. For students, it suggests disciplinary areas where they can boost their skills; for each disciplinary area are recommended activities based on their preferences. Once students select the disciplinary area and activities, the system suggests educative institutions activities that they can do. If the institutions do not have the necessary facilities, the system shows with which other institutions they can set agreements. Moreover, it supports educative institutions to identify enrichment clusters, where it clusters students based on similar interest, allowing institutions to identify the activities that they should focus on.

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