My self-reflection on the importance of Michael Power’s book The Audit Society to my research and interest in auditing

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Peter Skaerbaek
Keyword(s):  
Social Science ◽  
Everyday Life ◽  
Significant Influence ◽  
Social Practice ◽  
Design Methodology ◽  
Content Type ◽  
Self Reflection ◽  
A Value ◽  
Practical Implications ◽  
Free Activity

Purpose The purpose of this paper is to explore the implications that Power’s book had to the author’s research in public sector auditing. Design/methodology/approach In this paper, the author reflects and debates the inspiration that Michael Power’s book The Audit Society had on the author’s own research. Findings The author finds that this book had a significant influence on how he succeeded theorizing his studies on auditing, and how he could contribute to the audit literature. It is stunning how the book succeeded in synthesizing audit research, encouraging scholars to understand auditing as a social practice, i.e. how auditing can be theorized using various social science theories and how the book also appealed to broader social science. Research limitations/implications This paper is a reflection that covers around a 20-year period with potential mis-representations of how exactly sequences of actions and thoughts were. Practical implications This paper helps to clarify how it is that audit operates and influences everyday life of persons involved with auditing. Social implications This paper casts doubts as to what actions are carried out in the name of audit and that audit is not just a value free activity but involved with political agendas. Originality/value The originality of this paper is that it fleshes out how a seminal book can have significant implications on how research is carried out.

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.

The generative role of curiosity in soft skills development for contemporary VUCA environments

2020 ◽  
Vol 33 (5) ◽  
pp. 737-751
Author(s):  
Alison Horstmeyer
Keyword(s):  
Design Methodology ◽  
Soft Skills ◽  
The Body ◽  
Skills Development ◽  
Soft Skill ◽  
Content Type ◽  
A Value ◽  
Skill Gaps ◽  
Practical Implications

PurposeThis paper examines the role of curiosity in volatile, uncertain, complex and ambiguous (VUCA) work contexts.Design/methodology/approachThis conceptual article relied upon an examination of literature about curiosity, VUCA and soft skills.FindingsCuriosity, when encouraged and supported within the workforce, may aid organizations in closing soft skill gaps and better navigating ambiguity, perpetually changing business landscapes, and rapidly advancing technology.Research limitations/implicationsEmpirical research is needed to validate, confirm and further explicate the specific mechanisms and value of curiosity within VUCA environments.Practical implicationsOrganizations need to move beyond espousing a value of curiosity to deliberately and effectively cultivating and supporting it within their employees.Originality/valueAlthough ample research and literature has examined curiosity, soft skills and VUCA environments independently, the body of literature on the specific role of curiosity in such environments is limited.

Developing a general scientific methodology on tenets from Mario Bunges philosophy

Kybernetes ◽  
2016 ◽  
Vol 45 (4) ◽  
pp. 622-636 ◽  
Author(s):  
Daniel Joh. Adriaenssen ◽  
Jon-Arild Johannessen
Keyword(s):  
Social Science ◽  
Design Methodology ◽  
Quantitative Methods ◽  
Action Theory ◽  
Scientific Methodology ◽  
Systemic Thinking ◽  
Content Type ◽  
General Methodology ◽  
General Scientific ◽  
Practical Implications

Purpose – The purpose of this paper is to present a general scientific methodology on tenets from Mario Bunge’s philosophy. Design/methodology/approach – Systemic thinking and conceptual generalisation. Findings – A general scientific methodology based on tenets from Mario Bunge’s philosophy of social science. Research limitations/implications – Using quantitative methods to conduct a research to test Asplunds motivation theory and North’s action theory. Practical implications – How to conduct a research based on a systemic perspective. Social implications – An advantage of linking a systemic perspective to organisational psychology studies is that it may result in new ways of looking at old problems and bring new perspectives to the methods used. One explanation may be the fact that while researchers within various organisational psychology subject fields are largely specialists, the systemic perspective is oriented towards general scientific methodology. Originality/value – The authors have not seen anybody who have tried to apply systemic thinking as a general methodology for research.

Value creation attempts via photographs in sustainability reporting: a legitimacy theory perspective

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Irshad Ali ◽  
Sumit Lodhia ◽  
Anil K. Narayan
Keyword(s):  
Value Creation ◽  
Design Methodology ◽  
Sustainability Reporting ◽  
Legitimacy Theory ◽  
Systematic Method ◽  
Content Type ◽  
A Value ◽  
Sustainability Reports ◽  
And Performance ◽  
Practical Implications

Purpose This paper aims to investigate the use of legitimacy strategies via the usage of photographic disclosures in sustainability reporting as an attempt towards creating value. Design/methodology/approach This study used visual content analysis to identify disclosure trends and value creation themes from sustainability-related photographs in the annual and sustainability reports of Fonterra Co-operative Group over a ten-year period. The findings were interpreted using legitimacy theory. Findings The findings show a significant increase in the usage of photographs to legitimise and reinforce the organisation’s sustainability messages. The photographs are dominated by images signalling to stakeholders’ positive sustainability messages, as a systematic method for managing stakeholder expectations to maintain, gain and even repair legitimacy. A majority of photographs have supporting textual narrative, which could be construed as an attempt by the company to make their sustainability messages explicit and provide greater legitimacy of activities and performance with the ultimate aim of enhancing organisational value. Research limitations/implications This study contributes towards an in-depth understanding of attempts at seeking legitimacy and creating organisational value through the systematic usage of photographic disclosures in sustainability reporting. Practical implications This study has the potential to inform stakeholders on linkages between sustainability photographs, value creation and legitimacy. It can help inform and assist report preparers, designers and users on the potential of photographs as a substantive medium to manage legitimacy in sustainability reporting. Originality/value This paper adds to the scant literature on the growing use of photographs as a value adding apparatus in sustainability reporting. This paper also extends the applicability of legitimacy theory to visual disclosure and suggests that legitimacy can be systematically sought to create value.

Why top managements must change their fundamental assumptions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Stephen Denning
Keyword(s):  
Value Creation ◽  
Customer Value ◽  
Design Methodology ◽  
Content Type ◽  
Business People ◽  
A Value ◽  
Current Context ◽  
Purpose Of Business ◽  
Value Creation Process ◽  
Practical Implications

Purpose Despite today’s profusion of customer-centric rhetoric, most business people still believe that the primary purpose of business is profits. But the most resilient and sustainably successful firms consistently select one primary purpose: enrich the lives of their customers. 10; Design\methodology\approach The article maps how the most valuable and fastest growing firms are paving the way for an era of customer-driven capitalism. Findings In the current digital age, an obsession with delivering value to customers is proving to be the key driving force for success. Practical\implications The goal of customer-value primacy is not a threat to other stakeholders. Originality\value Customer-driven leadership is a hallmark of successful management in the current context. Top management must institute and continuously support a value creation process that works backwards from the future. 10;

The relationship between intellectual capital and big data: a review

2018 ◽  
Vol 26 (3) ◽  
pp. 361-380 ◽  
Author(s):  
Federica De Santis ◽  
Claudia Presti
Keyword(s):  
Big Data ◽  
Intellectual Capital ◽  
Value Creation ◽  
Design Methodology ◽  
Content Type ◽  
A Value ◽  
Starting Point ◽  
The Relationship ◽  
Practical Implications ◽  
Decision Making Tool

PurposeThis paper aims to give an integrated framework for analysing the main opportunities and threats related to the exploitation of Big Data (BD) technologies within intellectual capital (IC) management.Design/methodology/approachBy means of a structured literature review (SLR) of the extant literature on BD and IC, the study identified distinctive opportunities and challenges of BD technologies and related them to the traditional dimensions of IC.FindingsThe advent of BD has not radically changed the risks and opportunities of IC management already highlighted in previous literature. However, it has significantly amplified their magnitude and the speed with which they manifest themselves. Thus, a revision of the traditional managerial solutions needed to face them is required.Research limitations/implicationsThe developed framework can contribute to academic discourse on BD and IC as a starting point to understanding how BD can be turned into intangible assets from a value creation perspective.Practical implicationsThe framework can also represent a useful decision-making tool for practitioners in identifying and evaluating the main opportunities and threats of an investment in BD technologies for IC management.Originality/valueThe paper responds to the call for more research on the integration of BD discourse in the fourth stage of IC research. It intends to improve this understanding of how BD technologies can be exploited to create value from an IC perspective, focussing not only on the potential of BD for creating value but also on the challenges that it poses to organizations.

Can self-advocacy impact upon culture?

2015 ◽  
Vol 20 (2) ◽  
pp. 77-79
Author(s):  
Rob Greig
Keyword(s):  
Learning Disabilities ◽  
Cultural Change ◽  
Significant Influence ◽  
Design Methodology ◽  
System Change ◽  
Organisational Culture ◽  
Self Advocacy ◽  
Content Type ◽  
Management Change ◽  
Practical Implications

Purpose – The purpose of this paper is to provide a commentary on the preceding article “Changing organisational culture: another role for self-advocacy”. Design/methodology/approach – The paper suggests that self-advocacy has the potential to be a significant influence on organisational culture, but questions whether self-advocacy's current funding regime and limited focus on outcomes makes this possible. Research limitations/implications – This issue is identified as one where further research would be beneficial. Practical implications – If organisations are to use self-advocacy as a route of cultural change, it is suggested that attention will need to be given to issues of independent funding, management change objectives and whole system change. Originality/value – If evidence were generated to support the belief that self-advocacy can impact on organisational culture, the consequences for how society and services behave towards people with learning disabilities could be significant.

scholarly journals Adapting to trauma: disengagement as a holding strategy

2014 ◽  
Vol 8 (5) ◽  
pp. 338-347
Author(s):  
David Barton ◽  
Kath Ward ◽  
Hazel Roddam
Keyword(s):  
Mental Health ◽  
Learning Disabilities ◽  
Everyday Life ◽  
Design Methodology ◽  
Human Condition ◽  
Inner Experience ◽  
Content Type ◽  
Mental Health Difficulties ◽  
Practical Implications

Purpose – The purpose of this paper is to draw upon a range of material to improve the understanding of disengagement with everyday life, by some individuals who have learning disabilities and mental health difficulties. Illustrative incidents from historical clinical cases are utilised, to consider whether this reframing may enhance the interpretation of presenting behaviours. Design/methodology/approach – Key recurring themes within transpersonal literature were reviewed, relevant to adults with behaviour indicating a degree of disengagement from everyday life. These were grouped into Physical Realm, Psychosocial Realm and Realm of Being. Illustrative examples of behaviour are reviewed and re-interpreted within this framework. Findings – These examples generated plausible interpretations for the presenting behaviours within this framework of the Three Realms. These interpretations support a fresh understanding of the quality of the individual's inner experience. This paper suggests a potential framework to consider the way in which some individuals may experience a different quality of consciousness than the usual. Practical implications – Use of the Three Realms for behaviour interpretation should result into a more empathetic and client-centred approach that could reduce the need for aversive approaches, lessening risk for the client and any employing organisation. The identification of behaviours that signal participation in the Realm of Being could be defined and evaluated with the potential to be used to inform the nature and content of the support provided. Originality/value – This paper, rooted in clinical examples, offers an original synthesis with reasons to include the immaterial realm in the perspective of the human condition. This could benefit people with substantial episodes of disconnection from the Physical Realm and everyday culture and those who support them.

Human capital analytics: the winding road

2017 ◽  
Vol 4 (2) ◽  
pp. 133-136 ◽  
Author(s):  
Morten Kamp Andersen
Keyword(s):  
Human Capital ◽  
Design Methodology ◽  
Full Potential ◽  
Medium Term ◽  
Content Type ◽  
Current State ◽  
A Value ◽  
Being There ◽  
Practical Implications

Purpose The purpose of this paper is to explore the question: human capital analytics (HR analytics) – are we there yet? It will seek to clarify what is meant by “being there yet” and it will argue that the most positive proponents for this field are way too optimistic about the current state and what impact it will have on HR in the short-to-medium term but that the long-term outlook remain positive for the field. Design/methodology/approach This is a viewpoint paper and the conclusions draw upon the author’s experience in the field. Findings It has been widely acknowledged that HR analytics is still a fairly immature field and has not yet reached its full potential. In this viewpoint, the author argues that the most positive proponents for this field are way too optimistic about the current state and what impact it will have on HR in the short-to-medium term but that the long-term outlook remains positive for the field. The author names four main reasons why HR analytics is still in its infancy: maturity, mindset, organization and competencies. Practical implications If these four aspects are addressed, the HR analytics function will be able to contribute much more to HR’s role as a value generator. Originality/value Focusing on these aspects will set HR analytics up for success and will lead to potentially large shareholder value creation.

Understanding tag functions in a moderated, user-generated metadata ecosystem

2018 ◽  
Vol 74 (3) ◽  
pp. 490-508 ◽  
Author(s):  
Ayse Gursoy ◽  
Karen Wickett ◽  
Melanie Feinberg
Keyword(s):  
Grounded Theory ◽  
Social Science ◽  
Design Methodology ◽  
Science Methods ◽  
Content Type ◽  
Social Science Methods ◽  
Communicative Context ◽  
Build Systems ◽  
Practical Implications ◽  
Discursive Context

Purpose The purpose of this paper is to investigate tag use in a metadata ecosystem that supports a fan work repository to identify functions of tags and explore the system as a co-constructed communicative context. Design/methodology/approach Using modified techniques from grounded theory (Charmaz, 2007), this paper integrates humanistic and social science methods to identify kinds of tag use in a rich setting. Findings Three primary roles of tags emerge out of detailed study of the metadata ecosystem: tags can identify elements in the fan work, tags can reflect on how those elements are used or adapted in the fan work, and finally, tags can express the fan author’s sense of her role in the discursive context of the fan work repository. Attending to each of the tag roles shifts focus away from just what tags say to include how they say it. Practical implications Instead of building metadata systems designed solely for retrieval or description, this research suggests that it may be fruitful to build systems that recognize various metadata functions and allow for expressivity. This research also suggests that attending to metadata previously considered unusable in systems may reflect the participants’ sense of the system and their role within it. Originality/value In addition to accommodating a wider range of tag functions, this research implies consideration of metadata ecosystems, where different kinds of tags do different things and work together to create a multifaceted artifact.

Sign in / Sign up

Export Citation Format

Share Document