A framework for the evaluation of the perceived value added by internal auditing

2019 ◽  
Vol 28 (3) ◽  
pp. 413-434 ◽  
Author(s):  
Lise Muriel Botha ◽  
Naomi Wilkinson
Keyword(s):  
Service Quality ◽  
Perceived Value ◽  
Quality Measurement ◽  
Value Added ◽  
Internal Audit ◽  
Theory And Practice ◽  
Internal Auditing ◽  
Content Type ◽  
Stakeholder Satisfaction ◽  
Starting Point

Purpose The purpose of this study is to propose a framework for the evaluation of the perceived value internal audit functions add to their organisations. The framework is based on service quality measurement principles, specifically SERVPERF, which is applied to internal auditing. Design/methodology/approach Insights obtained from the literature on internal auditing and service quality disciplines were synthesised to identify and structure value-adding attributes of internal auditing. A thematic analysis of published profiles (by Protiviti) of various organisations’ internal audit functions were analysed and evaluated against those attributes identified in the literature to formulate an evaluation framework based on service quality measurement principles. Findings The identified value-adding attributes were categorised according to the dimensions of the SERVPERF service quality measurement instrument to formulate a framework for evaluation of the value added by internal audit functions. It was found that the SERVPERF dimensions appear to be relevant to internal auditing. The SERVPERF instrument was therefore adapted to evaluate the value added by internal auditing as a service. Practical implications This paper contributes to both the theory and practice of internal auditing by proposing formal dimensions of a value-adding internal audit service which can then serve as a reference point from which to evaluate the value added to an organisation. The framework can serve as a starting point for internal audit functions to develop their service offering and/or form the foundation of stakeholder satisfaction surveys. Originality/value The study contributes to the literature by applying service quality principles to internal auditing. A holistic framework that can be used for the evaluation of the value added by internal audit functions based on stakeholder perceptions is proposed. The framework juxtaposes attributes of value-adding internal auditing with recognised service quality performance measures. The notion of value added is investigated to better understand the concept in the context of internal auditing services.

Is transparency a double-edged sword in citizen satisfaction with public service? Evidence from China’s public healthcare

2018 ◽  
Vol 28 (4) ◽  
pp. 484-506 ◽  
Author(s):  
Yongheng Yang
Keyword(s):  
Service Quality ◽  
Public Service ◽  
Positive Impact ◽  
Perceived Value ◽  
Public Healthcare ◽  
Content Type ◽  
Citizen Satisfaction ◽  
Positive Effects ◽  
Starting Point ◽  
Quality Value

PurposeThe purpose of this paper is to explain the direct and moderating effects of perceived transparency on citizen satisfaction with public healthcare services.Design/methodology/approachThis paper extends the classic framework of service quality, value and satisfaction by adding perceived transparency as an essential component, applies service-dominant logic to develop hypotheses regarding the effects of transparency and empirically tests the extended framework with secondary household survey data on China’s public healthcare.FindingsThe classic framework of service quality, value and satisfaction that originated from the private sector is robust in public service. Perceived transparency has a positive impact on perceived value and citizen satisfaction, but the positive effects of service quality and perceived value on citizen satisfaction were weakened with the increasing level of perceived transparency.Research limitations/implicationsPerceived transparency is a double-edged sword regarding citizen satisfaction: although transparency increases perceived value and satisfaction by enhancing citizens’ service co-creation and inspiring citizen confidence, increased transparency raises citizens’ expectations for service products, which subsequently dampens the positive effects of service quality and perceived value on citizen satisfaction.Practical implicationsIn a context with higher transparency, local authorities must learn to manage citizen expectations that influence satisfaction, and increase the probability of satisfaction by avoiding too high citizen expectations.Originality/valueThis paper highlights the importance of transparency in enhancing public service co-creation, and contributes a novel perspective on the effects of transparency in the formation of citizen satisfaction, which may serve as the starting point for studying the role of transparency in public affairs.

Perceived price and service quality as mediators between price fairness and perceived value in business banking relationships

2019 ◽  
Vol 37 (1) ◽  
pp. 2-19 ◽  
Author(s):  
Mariëtte Louise Zietsman ◽  
Pierre Mostert ◽  
Göran Svensson
Keyword(s):  
Service Quality ◽  
Interest Rates ◽  
Perceived Value ◽  
Theory And Practice ◽  
Price Fairness ◽  
Content Type ◽  
Staff Members ◽  
Perceived Price ◽  
Banking Relationships ◽  
Micro Enterprises

PurposeThe purpose of this paper is to test perceived price and service quality as mediators between price fairness and perceived value in service encounters between micro-enterprises and their banks.Design/methodology/approachThe study is based on a self-administered and internet-based questionnaire conducted in the banking industry. The sample consists of 381 micro-enterprises in South Africa that employ one or two staff members.FindingsThe findings of this paper provide evidence for both theory and practice that perceived price and service quality influence the relationship between business banking customers’ perception of price fairness and the value of the service offered.Research limitations/implicationsThe measurement and structural properties reported are satisfactory. This paper confirms the hypothesized relationships in the tested research model, and rejects a tested rival model. Limitations are reported, and suggestions for further research are provided.Practical implicationsThis paper offers banking executives guidance in managing the pricing structure of their services, and highlights the value of offering greater transparency with regards to service charges and interest rates.Originality/valueThis paper contributes to insights into the mediating effects of perceived price and service quality between price fairness and perceived value in business relationships between micro-enterprises and their banks.

A summary of the global Common Body of Knowledge 2006 (CBOK) study in internal auditing

2009 ◽  
Vol 24 (9) ◽  
pp. 813-834 ◽  
Author(s):  
Priscilla Burnaby ◽  
Susan Hass
Keyword(s):  
Internal Control ◽  
World Wide ◽  
Value Added ◽  
Internal Audit ◽  
Internal Auditing ◽  
Internal Auditor ◽  
Ongoing Research ◽  
Content Type ◽  
Internal Auditors ◽  
Body Of Knowledge

PurposeThe 2006 global Common Body of Knowledge (CBOK) study is part of an ongoing research program designed to document how internal auditing is practiced. The purpose of this paper is to summarize responses to three global surveys of internal auditors.Design/methodology/approachBased on literature reviews and a pre‐scope questionnaire, the researchers develop three questionnaires that are answered by internal auditors world wide. Topics in the questionnaires, which are translated from English into 16 languages, include the attributes of an effective internal audit activity (IAA); compliance with The Institute of Internal Auditor (IIA) Standards; internal auditor skills, competencies, and knowledge; internal audit tools and techniques; and emerging roles of the IAA.FindingsThe profession of internal auditing is a rich resource for organizations as the IAA monitors the adequacy and effectiveness of management's internal control framework and contributes to the integrity of corporate governance; risk assessment; and financial, operating, and IT systems.Practical implicationsThe participation of IIA members from 91 countries and 9,366 usable responses provides information about the evolving role of internal auditing as a value‐added activity that helps an organization manage its risks and take advantage of opportunities. The CBOK 2006 database can be used to improve the understanding of the current state of internal auditing practices; anticipate the use of new skills, tools, and technologies; and promote the enhancement of standardization and performance of internal auditing world wide.Originality/valueThis paper summarizes information in the most comprehensive database ever to capture a current view of the global state of the internal audit profession.

Mobile communications: a comprehensive hierarchical modelling approach

2014 ◽  
Vol 26 (1) ◽  
pp. 114-146 ◽  
Author(s):  
Michael Daniel Clemes ◽  
Xin Shu ◽  
Christopher Gan
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Customer Loyalty ◽  
Mobile Communications ◽  
Switching Costs ◽  
Important Determinant ◽  
Perceived Value ◽  
Corporate Image ◽  
Content Type ◽  
Customer Perceived Value

Purpose – Global mobile communication is one of the most dynamic and important service markets. Several researchers suggest using a theoretical approach to develop a much deeper insight into key marketing constructs such as service quality, customer perceived value, customer satisfaction, perceived switching costs, corporate image, and customer loyalty is of vital importance to the mobile communications market. This study aims to develop and test a comprehensive hierarchical model of these six important constructs. The model also incorporates the retailing function of a major mobile communication provider. Design/methodology/approach – The research sample of 516 was drawn from customers of one of the largest mobile communications service providers in China. The data were analysed using exploratory factor analysis, confirmatory factor analysis and structural equation modelling. Findings – The results of the study support using a hierarchical and multidimensional approach for conceptualising and measuring customers' perceptions of service quality in the mobile communications market. In addition, the findings illustrate that service quality is an important determinant of customer perceived value, customer satisfaction, corporate image, and perceived switching costs. Customer perceived value is also an antecedent of customer satisfaction. Corporate image, customer satisfaction, and perceived switching costs are three key drivers of customer loyalty. However, the findings also indicate that corporate image is not an important determinant of customer satisfaction and that customer perceived value is not a key driver of customer loyalty. Originality/value – This is the first paper that has developed and tested a comprehensive hierarchical model of the mobile communications market.

The effects of customer satisfaction, perceived value, corporate image and service quality on behavioral intentions in gaming establishments

2014 ◽  
Vol 26 (4) ◽  
pp. 540-565 ◽  
Author(s):  
Hung-Che Wu
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Behavioral Intentions ◽  
Perceived Value ◽  
Corporate Image ◽  
Gaming Industry ◽  
Content Type ◽  
Perceived Service Quality ◽  
Multi Level ◽  
Main Determinants

Purpose – The purpose of this paper is to identify the dimensions of service quality and examining the interrelationships among behavioral intentions, customer satisfaction, perceived value, corporate image and service quality in the gaming industry. A multi-level and hierarchical model is used as a framework to synthesize the effects of customer satisfaction, perceived value, corporate image and service quality on behavioral intentions of customers in the gaming industry. Design/methodology/approach – The data used in this study were based on a sample of 470 at a newly built casino in Macau. Data were analyzed using exploratory factor analysis and regression analysis. Findings – The findings support using a multi-level model consisting of three primary dimensions and ten sub-dimensions to conceptualize and measure perceived service quality. Perceived service quality significantly influences perceived value and corporate image, respectively. In addition, perceived value and corporate image are main determinants of customer satisfaction. Also, customer satisfaction and corporate image significantly affect behavioral intentions. Originality/value – This is the first study synthesizing behavioral intentions, customer satisfaction, perceived value, corporate image and perceived service quality in a Macau casino setting.

New perspective on the black box of internal auditing and organisational change

2016 ◽  
Vol 31 (8/9) ◽  
pp. 804-820 ◽  
Author(s):  
Aviv Kidron ◽  
Yuval Ofek ◽  
Herztel Cohen
Keyword(s):  
Public Sector ◽  
Quantitative Methods ◽  
Internal Audit ◽  
Organisational Change ◽  
Internal Auditing ◽  
Content Type ◽  
Internal Auditors ◽  
The Public ◽  
Innovative Model ◽  
Audit Information

Purpose The shift from the traditional audit towards performance audit implies that internal auditors in the public sector function as change agents who underpin the fundamental change process. This paper aims to propose a model that identifies the determinants of organisational change in the public sector that result from internal auditing and the way internal auditors facilitate it. Design/methodology/approach The conceptual discussion of this paper is based on a review of relevant literature, both practical and academic. Findings This paper develops an innovative model that describes the factors leading to auditees’ change readiness after undergoing internal audit processes. The independent variable is audit information quality and the dependent variable, organisational change. Auditees’ perceptions is the mediator variable, and accessibility to audit information is the moderator variable. Practical implications The proposed model suggests the advantages that can be gained by audit-related services, which in turn will add value to the organisation. The relationships between the variables inform practitioners on how to support effective audits as a means of increasing performance and influencing organisational change. Originality/value As the paper offers an innovative model, it may open up new research areas in internal auditing that can be studied by using both qualitative and quantitative methods.

Striving for inclusion: evidence from China using a latent profile approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jiaojiao Qu ◽  
Shuming Zhao ◽  
Yixuan Zhao
Keyword(s):  
Latent Profile Analysis ◽  
Profile Analysis ◽  
Theory And Practice ◽  
Organizational Leaders ◽  
Content Type ◽  
Highly Educated ◽  
Starting Point ◽  
Profile Approach ◽  
Practical Implications ◽  
Latent Profile

Purpose This study aims to identify profiles of inclusion in the workplace to provide evidence-based guidance to build an inclusive organization. Design/methodology/approach Latent profile analysis (LPA), a person-centred classification analytical tool, was applied to determine the subtypes of inclusion with Mplus 7.4, using two-wave data collected from 368 employees in 8 Chinese companies. Findings Three subgroups were identified: identity inclusion group (the highest level of inclusion, 34.0%), value inclusion group (the moderate level of inclusion, 47.5%) and low inclusion group (the lowest level of inclusion, 18.5%). The findings indicate that groups with male, aged and highly educated members, as well as members from developed areas generally tend to feel more included and greater inclusion relates to more favourable outcomes and fewer detrimental consequences. Research limitations/implications As this study was conducted only in China, the results may not be generalizable to non-Chinese contexts. Practical implications The results may help organizational leaders develop a deeper understanding of the significance and the crux of inclusion. To address the duality of workforce diversity, managers can take initiatives to create an inclusive organization. To achieve inclusion, managers should pay attention to ways of improving the perceptions of inclusion among all employees. Originality/value This is among the first studies to identify the variants in inclusion in China using LPA. It reveals the subtypes and characteristics of inclusion and can serve as a starting point to explore how to realize organizational inclusion in theory and practice.

A quality system’s impact on the service experience

2017 ◽  
Vol 37 (12) ◽  
pp. 1817-1839 ◽  
Author(s):  
Jeffery Smith ◽  
Sidney Anderson ◽  
Gavin Fox
Keyword(s):  
Service Quality ◽  
Social Systems ◽  
Theory And Practice ◽  
Service Experience ◽  
Content Type ◽  
Proposed Model ◽  
The Social ◽  
Two Samples ◽  
The Impact ◽  
Integrated Service

Purpose The purpose of this paper is to examine the interplay between technical and social systems within an organization that potentially affect the service experience, as perceived by end customers. Design/methodology/approach The paper explores the potential impact of an integrated service quality system on the service experience. A conceptual model is presented, accompanied by a detailed development of the hypotheses. Two samples (Study 1: n=474, Study 2: n=225) of consumers are used to empirically test the proposed model. Findings The analysis reveals the impact a technical system has on employees’ inherent abilities (i.e. the social system), which, in turn, affect the overall assessment by customers. Additionally, the situation in which an employee works (i.e. operating environmental conditions) results in differences in the model. Research limitations/implications This paper’s main implication is this paper employs established theory to develop a model that is empirically tested to show that implementing and maintaining a quality-oriented service system can positively influence the overall customer experience. The limitations are based primarily on the methodology in which individual employees assessed all aspects of both the social and technical systems. Practical implications Managers should be diligent in their design and implementation of the quality components as these affect the work setting in which employees operate. Originality/value Prior research has neither explored an integrated service quality system’s impact on the service experience nor employed an established theoretical framework. This work accomplishes both with the results providing contributions to both theory and practice.

Airport service quality dimension and measurement: a systematic literature review and future research agenda

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Agus Usman ◽  
Yudi Azis ◽  
Budi Harsanto ◽  
Anton Mulyono Azis
Keyword(s):  
Literature Review ◽  
Service Quality ◽  
Systematic Literature Review ◽  
Quality Measurement ◽  
Research Direction ◽  
Future Research ◽  
Content Type ◽  
Publish Or Perish ◽  
Future Research Agenda ◽  
Passenger Satisfaction

PurposeThe purpose of this paper is to outline the evolution of research on airport service quality and measurement index of passenger satisfaction to explore opportunities for future research direction.Design/methodology/approachA systematic literature review was conducted involving a total final sample 27 articles published during 2000–2020, the source of the database used in this study is Emerald, ScienceDirect, Harzing's Publish or Perish with API Key based on set of inclusion/exclusion criteria for analysis and synthesis to meet the purpose of the paper.FindingsDimensions of measuring airport service quality are currently based on a process approach. There are eight dimensions of ASQ measurement practiced by the industry, which is different from the five dimensions of service quality measurement generally. There is still a theoretical and empirical gap, so one of the challenges in applying the ASQ measurement dimensions is bridging research with applications in the airport industry. Other findings, research on airport service quality measurement is currently focused on passenger satisfaction. The integration of expectation-disconfirmation theory and service profit chain models can be used in service quality, passenger satisfaction and profitability.Research limitations/implicationsThis paper seeks to contribute to and analyze limited articles on service quality at airports and identify further research areas.Originality/valueThis paper tries to explain the development of research on the dimensions of measuring service quality at airports. The author identifies a gap in airport service quality measurement dimensions used by researchers and the industry. The author believes that this study can provide a comprehensive thought on using airport service quality measurement dimensions for future research.

The influence of e-customer satisfaction, e-trust and perceived value on consumer's repurchase intention in B2C e-commerce segment

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Miao Miao ◽  
Tariq Jalees ◽  
Syed Imran Zaman ◽  
Sherbaz Khan ◽  
Noor-ul-Ain Hanif ◽  
...  
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Perceived Value ◽  
Partial Least Square ◽  
Least Square ◽  
Mediation Effect ◽  
Equation Modeling ◽  
Repurchase Intention ◽  
Content Type ◽  
Online Experience

PurposeThis research study investigates the factors that influence e-customer satisfaction, e-trust, perceived value and consumers repurchase intention in the context of the B2C e-commerce segment. It investigates the mediation effect of e-customer satisfaction, e-trust and perceived value on repurchase intention. It also examines the moderating role of prior online experience.Design/methodology/approachBased on the adapted questionnaire, pre-recruited enumerators collected the data from five leading business universities of Karachi. They distributed 425 questionnaires and received 415 questionnaires. The study has used Partial Least Square-Structure Equation Modeling (PLS-SEM) technique for data analysis.FindingsWe have tested 20 hypotheses, of which our results do not support five, including two direct, two mediating. Our results support all the direct hypotheses except the following two: (1) delivery service affects e-satisfaction (2) customer services quality effect on trust. We did not find support for the following two mediating hypotheses (1) e-satisfaction mediates delivery services and repurchase intention, (2) service quality mediates customers' service quality and repurchase intention. Our results do not support one moderating relationship. Prior online experience moderates e-perceived value and repurchase intention.Research limitations/implicationsThis research provides valuable information to the online retailers of B2C e-commerce, which can help them make strategies based on their consumers' behavior and encourage them to make repeat purchases from online retailing stores. It allows future researchers to replicate the model in cross-cultural studies in different product categories.Originality/valueWe have examined the moderating effect of prior online experience between (e-satisfaction, e-trust and perceived value) on the repurchase intention.

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