Bank officers’ perceptions and uses of qualified audit reports

2014 ◽  
Vol 11 (3) ◽  
pp. 215-237 ◽  
Author(s):  
Nina Sormunen
Keyword(s):  
Financial Statements ◽  
Structured Interviews ◽  
Content Type ◽  
Factors Affecting ◽  
Going Concern ◽  
Other Information ◽  
Audit Reports ◽  
Going Concern Reports ◽  
Practical Implications

Purpose – The purpose of this study is to provide insights into the perceptions and uses of qualified audit reports in financial statements of small- and medium-sized enterprises (SMEs). As there is a long-standing debate on the usefulness of auditor’s going-concern reports, this study aims to provide insights into the factors that affect how banks perceive and use going-concern reports. Design/methodology/approach – Semi-structured interviews with bank officers were conducted. Findings – The study findings demonstrated that bank officers considered that the going-concern report provided information, although they did not regard the information as being particularly useful. The main factors affecting the usefulness of information are use of other information sources and bank officers’ perceptions of auditing. Other factors are also presented and discussed in the current research paper. Practical implications – Regulators have taken the action to improve the auditor’s reporting model, and the findings provided by this study are important because they provide a deeper understanding of the perceptions and uses of audit reports from smaller companies. The study also contributes knowledge about the role of audit reports in the context of SMEs finance. Originality/value – This is one of the first studies to use a qualitative approach to examine factors that affect the use of going-concern reports.

scholarly journals Sinabung volcano: how culture shapes community resilience

2019 ◽  
Vol 28 (3) ◽  
pp. 290-303
Author(s):  
Marta Mori ◽  
Ronan McDermott ◽  
Saut Sagala ◽  
Yasmina Wulandari
Keyword(s):  
Structured Interviews ◽  
Content Type ◽  
Aid Dependency ◽  
Relief Operations ◽  
Long Term Impact ◽  
Cultural Experts ◽  
Practical Implications

Purpose The purpose of this paper is to explore how culture, including traditions and social structures, can influence resilience and how culturally sensitive relief operations can put affected people and their context at the core of any interventions. Design/methodology/approach A case study of the Mt Sinabung volcano area in Indonesia was undertaken. As part of the case study, an analysis of interventions was conducted, which was complemented by semi-structured interviews with Karo cultural experts and humanitarian organisations. Findings Culture influences the manner in which the Karo people react to volcano eruptions with varying implications for recovery. In addition, relief organisations which understand people’s actions through a cultural lens have better managed to tailor programs with long-term impact, thereby avoiding aid dependency. Practical implications Practical examples of disaster management activities that adequately account for the beneficiaries’ way of living prior to the eruptions are provided. Aid actors are provided with guidance concerning how to better tailor their activities in line with a cultural lens. Originality/value The study provides empirical grounding for claims concerning the role of culture in planning interventions in Indonesia and other similar contexts.

Factors affecting customers’ attitude towards Islamic banking in UAE

2019 ◽  
Vol 14 (4) ◽  
pp. 668-688 ◽  
Author(s):  
Abdulkader Kaakeh ◽  
M. Kabir Hassan ◽  
Stefan F. Van Hemmen Almazor
Keyword(s):  
Structural Equation ◽  
Islamic Banking ◽  
Content Type ◽  
Factors Affecting ◽  
Customer Base ◽  
Mediating Role ◽  
Practical Implications ◽  
Insight Into ◽  
Attitude Model

Purpose The purpose of this paper is to investigate the effects of the following factors: image, awareness, Shariah compliance and individualism, on the attitude and intention of customers to use Islamic banking among Bank customers in UAE, and the mediating role of attitude in that model, using a theoretical model based on the multi-attribute attitude model, the theory of reasoned actions and the theory of planned behaviour. Design/methodology/approach The research will focus on surveying bank customers living in UAE. The researcher will use structural equation modelling to analyse the data. Findings Results show that attitude and awareness affect intention directly, while image, awareness, Shariah compliance and individualism affect attitude directly and intention indirectly mediated by attitude. Research limitations/implications The sample size includes 178 bank customers living in three cities in UAE, hence, the rest of the country is not included. Practical implications The research shows the importance of Shariah compliance, individualism and image on attitude and intention and provides suggestions for banks to benefit from these aspects to widen their customer base. Social implications The study provides an insight into individuals’ decision making and the importance of a social approach by banks when advertising. Originality/value The research is the first empirical attempt to test new factors affecting attitude towards Islamic banking in UAE.

The utility of relationships in the creation and maintenance of an event portfolio

2018 ◽  
Vol 36 (2) ◽  
pp. 260-275 ◽  
Author(s):  
Donna M. Kelly ◽  
Sheranne Fairley
Keyword(s):  
Process Model ◽  
Structured Interviews ◽  
Content Type ◽  
Key Stakeholders ◽  
Strategic Goals ◽  
The Creation ◽  
Practical Implications ◽  
Insight Into

Purpose Event portfolios promote synergies among events and stakeholders within a destination in order to maximise resources. The purpose of this paper is to examine the role of relationships in the creation and maintenance of an event portfolio using the four stages of Parvatiyar and Sheth’s (2000) process model of relationship marketing: formation, management and governance, performance evaluation, and evolution. Design/methodology/approach Nine semi-structured interviews were conducted with tourism and government stakeholders involved in the creation and maintenance of an event portfolio within a single destination. Findings The destination outlined clear strategic goals through an event strategy. An Events Board was established to bring together key stakeholders from tourism, events, and government to oversee the development of an event portfolio. The Events Board gave advice to relevant tourism and government stakeholders on which events they should provide funding. Developing relationships was not a stated objective, but the Events Board realised the importance of relationships to create and maintain the destination’s event portfolio. Long-term funding contracts were used as a mechanism to establish relationships and were an impetus for interaction. Relationships were also maintained through dedicated staff who managed the relationships between the destination stakeholders and the events. Practical implications Understanding factors that contribute to the successful creation and maintenance of event portfolios can inform destination stakeholders who are responsible for generating tourism through events. Originality/value Limited research has examined the creation and maintenance of event portfolios. This study provides insight into the central importance of relationships in creating and maintaining an event portfolio.

scholarly journals A place to call home: perspectives on offender community reintegration

2016 ◽  
Vol 18 (4) ◽  
pp. 283-291 ◽  
Author(s):  
Emma Tarpey ◽  
Hannah Friend
Keyword(s):  
Housing Association ◽  
Supported Housing ◽  
Community Reintegration ◽  
Structured Interviews ◽  
Content Type ◽  
North West ◽  
Housing Scheme ◽  
Good Lives ◽  
Practical Implications

Purpose The purpose of this paper is to explore offenders’ experiences of community reintegration facilitated by a supported housing scheme. Design/methodology/approach Data were derived from five semi-structured interviews with prolific offenders who were participating in a UK “north west housing association” scheme; a community reintegration programme for offenders released from prison. Findings Thematic analysis demonstrated four predominant themes, these were: “the decision to change”, “self-fulfilment”, “a place to call home” and “a suitable support system”. The themes are discussed in relation to the Good Lives Model. Practical implications Participation in the housing scheme was a key component of the reintegration process, which positively facilitated lifestyle change. Originality/value This research considers the often “unheard” perspectives of prolific offenders and highlights the significant role of community housing schemes in supporting successful community reintegration.

The challenges of introducing internal social media – the coordinators’ roles and perceptions

2017 ◽  
Vol 21 (1) ◽  
pp. 2-16 ◽  
Author(s):  
Vibeke Thøis Madsen
Keyword(s):  
Social Media ◽  
Design Methodology ◽  
Structured Interviews ◽  
Content Type ◽  
Daily Routines ◽  
Work Related ◽  
Top Managers ◽  
Internal Social Media ◽  
Practical Implications

Purpose The purpose of this paper is to explore the challenges associated with introducing internal social media (ISM) into organizations in order to help them reap the benefits of coworker communication on ISM. Design/methodology/approach The paper is based on an exploratory study in ten organizations. The data were collected in semi-structured interviews with ISM coordinators in Spring 2014. Findings According to the ISM coordinators, four challenges were associated with introducing ISM: coworkers could perceive communication on ISM as not work related; coworkers might not understand the informal nature of communication on ISM, and self-censorship might stop them communicating on ISM; ISM was not considered a “natural” part of the daily routines in the organizations; and top managers mainly supported ISM in words, not in action. Research limitations/implications The study is based on the perceptions of ISM coordinators. Further research is called for to explore both coworker perceptions and actual communication on ISM. Practical implications Practitioners introducing ISM should be aware of these four challenges, and should help coworkers to make sense of communication on ISM as work-related communication among coworkers. ISM coordinators’ perceptions of their own role in relation to coworker communication on ISM make a difference. Originality/value The study provides insights into the key challenges associated with introducing ISM, as well as the role of ISM coordinators as community facilitators and sense-givers.

The consumer’s perspective on evaluating products: service is the key

2015 ◽  
Vol 29 (3) ◽  
pp. 200-210 ◽  
Author(s):  
Jason Oliver
Keyword(s):  
Service Industries ◽  
Special Treatment ◽  
Structured Interviews ◽  
Content Type ◽  
Product Categories ◽  
Manufacturing Environments ◽  
Relational Behaviors ◽  
Service Perspective ◽  
Practical Implications

Purpose – This paper aims to begin to remedy deficiencies in the understanding of how the increased focus on service, even in manufacturing environments, relates to consumer desire for relationships. The role of relationships in both services and physical goods has taken on a new meaning that should be further explored. Design/methodology/approach – The qualitative study reported in this paper examines the extent to which consumers feel that they are in relationships with companies from a variety of product categories that range from search goods (easy to evaluate in advance of purchase) to credence goods (difficult to evaluate). The analysis is based on semi-structured interviews with 20 customers. Findings – The results identify when consumers place an emphasis on specific relational behaviors in evaluating the product use experience. Specifically, trust, commitment and expertise seemed more important when products were difficult to evaluate in advance, whereas social benefits and special treatment were mentioned with search and credence products more than experience products. Research limitations/implications – The results are exploratory and should be replicated and extended utilizing a larger, more representative sample before they are generalized to market. Practical implications – The results have important implications for practitioners in both manufacturing and service industries, as they decide when and how to differentiate their service components and pursue relationships with consumers. Firms need to stand out from a service perspective. Originality/value – The manuscript develops a more robust understanding of the relational behaviors that matter to customers and provides recommendations about how to best manage them.

Is feedforward the way forward? A case of managers in a manufacturing firm

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ramnath Dixit ◽  
Vinita Sinha
Keyword(s):  
Employee Performance ◽  
Structured Interviews ◽  
Workplace Performance ◽  
Manufacturing Firm ◽  
Content Type ◽  
Corporate Environments ◽  
Practical Tool ◽  
Practical Implications

Purpose The purpose of this case study is to highlight the role of feedforward as a potential tool for managers in encouraging coworkers and subordinates to excel at their workplace performance. Design/methodology/approach Insights were captured through real-time observations made during three feedforward sessions conducted at regular intervals during the course of a six-month training intervention. Semi-structured interviews were also conducted with participants to gather individual perspectives. Findings The findings of the study showed positive results in feedforward as a mechanism to strengthen employee performance at the workplace. Participants also reported deeper involvement in the feedforward process as compared to the conventional feedback method. Practical implications The study has wider practical implications in the corporate world, as it provides managers with a practical tool to mentor subordinates and coworkers toward on-the-job performance. Feedforward is easy to apply and forward-looking in its approach. Social implications Feedforward has applications in corporate environments as well as families, associations, and academic institutions. It offers immense value by fostering a climate of social support and mutual co-operation. Originality/value The feedforward exercise mentioned in the study is relevant on account of its applicability in various organizations across industries. It provides managers with an opportunity to receive and share insightful suggestions with coworkers in an open and transparent environment.

scholarly journals Trust initiation and development in SME-university collaborations: implications for enabling engaged scholarship

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Fariba Darabi ◽  
Mark N.K. Saunders ◽  
Murray Clark
Keyword(s):  
Human Resource Development ◽  
Future Research ◽  
Engaged Scholarship ◽  
Structured Interviews ◽  
Knowledge Application ◽  
Content Type ◽  
Knowledge Based ◽  
Maximum Variation Sample ◽  
Practical Implications

Purpose The purpose of this study is to explore trust initiation and development in collaborations between universities and small- and medium-sized enterprises (SMEs) and the implications for enabling engaged scholarship (ES). Design/methodology/approach Adopting a qualitative inductive approach, semi-structured interviews were conducted with a purposive maximum variation sample comprising 14 SMEs and 12 university stakeholders. Findings The authors highlight the role of calculus-based trust in the initiation of collaborations emphasising the key roles of networking and referrals. As collaborations develop, reciprocal insights regarding stakeholders’ competencies and integrity and the development of knowledge-based trust can support engagement, in particular, knowledge application. Although relationships have a common sense of purpose, a fully engaged campus remains absent. Research limitations/implications This study is based on a collaborative research between eight SMEs and one university business school and does not reflect ES fully as conceptualised. It provides few insights into the role of trust (or distrust) in such collaborations where things go wrong. Practical implications Universities looking to enable ES collaborations with SMEs need to develop and enact strategies which support ongoing engagement and enable identification-based trust (IBT). Recommendations for universities and human resource development regarding interventions to support trust initiation and development to enable knowledge application ES are outlined and suggestions are offered for future research. Social implications University strategies to support the development of trust and, in particular, IBT are likely to benefit longer-term relationships and the development of ES between SMEs and universities. Originality/value Little research has been undertaken on trust initiation and development between academic and SME stakeholders or the associated implications for ES.

SMEs and their bank choices: trust-related factors or economic calculations?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Krzysztof Jackowicz ◽  
Łukasz Kozłowski ◽  
Adrian Strucinski
Keyword(s):  
Selection Process ◽  
Local Environment ◽  
Financial Statements ◽  
Related Factors ◽  
Content Type ◽  
Factors Affecting ◽  
Level Data ◽  
Practical Implications ◽  
Detailed Picture

PurposeThe authors investigate the factors affecting the decision of small and medium-sized enterprises (SMEs) to do business with either small local banks or large commercial banks.Design/methodology/approachWe combine various data sources on Polish SMEs, including their financial statements, county-level data on SMEs' local environment, information about bank branch locations, as well as a new survey on the specificity of bank–firm relationships. We employ the logit and Tobit models.FindingsSMEs' bank choices and the length of a bank–firm relationship are more strongly associated with trust-related factors, rather than transactional ones. SME managers motivated by trust-related factors are more likely to choose local lenders and maintain long-term relationships with them. However, as firms grow and mature, SME managers lean toward banks adopting transaction-oriented policies.Research limitations/implicationsWe could have drawn a more detailed picture of the bank selection process had we been able to compare the traits of a firm's current and previous banks.Practical implicationsThe study shows that the features of a bank's offer, including product prices, have limited potential in shaping long-term relationships between banks and SMEs.Originality/valueThe topic of bank selection by SMEs has not been thoroughly investigated in the case of Central European countries. We address this gap by comparing two types of potential drivers of bank selection: trust-related factors and a set of purely economic (transactional) motives.

The arrival of a new principal and the school staff

2019 ◽  
Vol 34 (3) ◽  
pp. 492-504
Author(s):  
Izhar Oplatka ◽  
Hamutal Ben Or
Keyword(s):  
Design Methodology ◽  
Critical Role ◽  
School Staff ◽  
New Principals ◽  
Structured Interviews ◽  
Content Type ◽  
Factors Affecting ◽  
New Principal

Purpose The purpose of this paper is to explore teachers’ responses to the arrival of new principals (NPs) into their school. More specifically, the paper poses three questions: How do teachers perceive the arrival of an NP into their school? How do teachers cope with the arrival of an NP? What are the factors affecting teachers’ responses towards the arrival of an NP? Design/methodology/approach Semi-structured interviews were conducted with 14 Israeli teachers who experienced the arrival of an NP into their school during the last three years. Findings The perceived image of the former principal in the teachers’ lounge and the manner in which s/he left principalship seem to greatly influence teachers’ responses towards the NP. Likewise, the first personal conversations of the NP with the teachers are highly influential on their responses to his/her arrival into their school. Originality/value The paper sheds light on the critical role of emotions towards the former principal in the induction stages of NPs.

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