What contributes to auditee satisfaction in external ISO 9001 audits?

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jan Lenning ◽  
Ida Gremyr ◽  
Hendry Raharjo

PurposeThis study aims to explore factors that contribute to auditee satisfaction in external audit fieldwork of ISO 9001, and relationships between these factors.Design/methodology/approachThe purpose is addressed through a single case study and based upon data collected by a questionnaire. Data were analysed using probabilistic graphical models.FindingsAn auditor's knowledge of operations is shown to be the single most important factor contributing to auditee satisfaction in the study. Furthermore, establishing a co-operative audit atmosphere and focussing on business improvements support the co-creation of value in the interaction between auditor and auditee, while a focus on ISO compliance appears to be more of a hygiene factor.Research limitations/implicationsThis paper is based on a study of one company and its interactions with one of the certification bodies for external auditing. Hence, the generalisability of the findings is limited by the case study method.Practical implicationsThis paper identifies that an auditor's knowledge of operations and a focus on improvements and co-creation of value can improve auditee satisfaction and appreciation of the audit process.Originality/valuePrevious research has concluded that audit fieldwork is a key attribute associated with auditee satisfaction. This paper adds to this body of knowledge by empirically examining the specific factors within audit fieldwork that contribute to auditee satisfaction and focuses on value-creation in the audit process. By understanding these factors and moving towards a service perspective on audits with value co-creation as focus, it is possible to enhance the value of external audits.

2019 ◽  
Vol 34 (7) ◽  
pp. 1434-1447 ◽  
Author(s):  
Tindara Abbate ◽  
Anna Paola Codini ◽  
Barbara Aquilani

Purpose The purpose of this paper is to understand how Open Innovation Digital Platforms (OIDPs) can facilitate and support knowledge co-creation in Open Innovation (OI) processes. Specifically, it intends to investigate the contribution of OIDPs-oriented to successfully implement all the phases of interactive coupled OI processes. Design/methodology/approach The paper carries out an exploratory qualitative analysis, adopting the single case study method. The case here investigated is Open Innovation Platform Regione Lombardia (OIPRL). Findings The case study sheds light on how OIPRL supports knowledge co-creation through its processes, tools and services as a co-creator intermediary. In its launch stage, the platform simply aimed at giving firms a tool to “find partners” and financial resources to achieve innovative projects. Now, however, the platform has developed into an engagement platform for knowledge co-creation. Research limitations/implications One limitation lies in the particular perspective used to perform the case study: the perspective of the digital platform itself. Future research should focus on the individuals engaged in the platform to better investigate the processes, tools and services used to implement the OI approach. Practical implications The paper suggests ways in which OIDPs could be used by firms for effective exploration, acquisition, integration and development of valuable knowledge. Originality/value The study conceptualizes the role of OIDPs in shaping knowledge co-creation, assuming that the platforms act as Open Innovation Intermediaries (OIIs). Specifically, OIDPs can be observed to function as “co-creator intermediaries” that define, develop and implement dedicated processes, specific tools and appropriate services for supporting knowledge co-creation activities.


IMP Journal ◽  
2016 ◽  
Vol 10 (2) ◽  
pp. 296-316 ◽  
Author(s):  
Tommy Shih ◽  
Åse Linné

Purpose – The purpose of this paper is to explore how state actors mobilise resources in business networks to facilitate innovation. Design/methodology/approach – A single case study method is used. The case from the Chinese biotechnology sector illustrates how state actors mobilise resources in a network context in order to develop, produce and use a vaccine. Findings – The case findings demonstrate that state actors indirectly, as well as actively, are involved in the whole innovation process by mobilising resources necessary for the development, production and use of the vaccine. State actors influence other actors, both political and business, and provide resources in order to facilitate innovation. Practical implications – The paper illustrates that state actors, in the specific case, play an important and active role throughout the whole innovation process. This opens up the issue of the possible extended role of state actors in innovation. Originality/value – Over the past decades, Chinese state actors have played an active role in the business landscape. This paper explores state actors’ influence on the innovation process on the network level.


2018 ◽  
Vol 14 (4) ◽  
pp. 492-512 ◽  
Author(s):  
Lauri Lepistö ◽  
Justyna Dobroszek ◽  
Sinikka Moilanen ◽  
Ewelina Zarzycka

Purpose The purpose of this paper is to improve understanding of the work of management accountants in the context of a shared services centre. Design/methodology/approach A single case study method is used and data are collected via semi-structured interviews and internal documents. The empirical materials are analysed from the theoretical perspective of dirty work, incorporating aspects from practice theory. Findings Findings suggest that management accountants working in a shared services centre develop their occupational esteem by refocusing and reframing strategies. Through these strategies, management accountants can decrease the perceived “dirtiness” associated with their work. Originality/value The study sheds light on the under-researched topic of management accountants’ work within a shared services centre. Moreover, it offers the metaphor of liminal work to characterise how management accountants develop their occupational esteem in circumstances where gaining efficiency is the main objective.


2016 ◽  
Vol 32 (9) ◽  
pp. 39-42
Author(s):  
Ying Xiao ◽  
Mark Thomas

Purpose The purpose of this article is to outline the reasons for the success of the Chinese HNA Group in the development of its international strategy. Design/methodology/approach The article adopts a critical single case study method approach. Findings The HNA Group has been highly successful using cross-border merger and acquisitions (M&As) as a platform for growth. However, Chinese companies are facing more difficulties compared to their international competitors in cross border M&A deals and are paying a higher premium for that. Even HNA Group, a veteran player in the international capital market, may not be exempted from the skeptics toward China money. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.


2019 ◽  
Vol 32 (3) ◽  
pp. 247-263 ◽  
Author(s):  
Linda Höglund ◽  
Maria Mårtensson ◽  
Aswo Safari

Purpose The purpose of this paper is to study how different types of trust develop and change over time in the collaboration between an organization and its board. Design/methodology/approach This paper is a response to a recent call to apply the concept of trust in understanding the collaboration between a public organization, its board, and other stakeholders. Here, the authors study a single case, and based on a longitudinal in-depth case study method covering the period of 2003–2015, the authors have conducted 27 interviews, including the CEO and all the board members. Findings The authors introduce and advance the concept of trust in the public sector literature on board work. This paper shows that trust is complex and multidimensional at different units of analysis. The types of trust discussed in this paper are cognitive, affective, contractual, competence, and goodwill. Different types of trust are developed to make the collaboration between a governed organization and its board to work. Research limitations/implications Because this paper uses the case study method and only studies one single case, the findings of this paper might be questioned on the issue of generalization. Originality/value The authors conceptualize and adopt trust as a multidimensional, dynamic concept, and with different units of analyses, capture the nature of the collaboration between a public organization and its board, and its complexity.


2019 ◽  
Vol 31 (8) ◽  
pp. 498-519 ◽  
Author(s):  
Sohel M. Imroz

Purpose Although the numbers of online community members continue to increase every day, most of the user-generated content in online communities comes from only a small percentage of members who are motivated to participate and contribute. While studies have been conducted on other professional online communities (e.g. teachers, mathematics practitioners, software developers, etc.), the online community for ServiceNow practitioners is not fully understood. Studies of this group could be useful to organizations that seek to understand ServiceNow practitioners’ motives to participate in these communities, fulfill their specific needs, and build and maintain a thriving community of users. Design/methodology/approach A qualitative case study method was used to learn what motivates ServiceNow practitioners to contribute and participate in ServiceNow communities. Data were collected from interviews with the participants, their stories and testimonials and physical artifacts created and used by them. Data analysis was carried out using data triangulation and continuous coding process. Findings Three primary motives were identified: find answers to questions or issues, learn about ServiceNow products and services, and share knowledge and expertise with others. Research limitations/implications As a single-case research method was used, findings of this study may not be generalized to a larger population. Originality/value Results should encourage and increase participation by ServiceNow Community's members, create a repository of knowledge and relationships that can improve their value and effectiveness, and help their organizations maintain competitive advantage.


2019 ◽  
Vol 29 (4) ◽  
pp. 329-346 ◽  
Author(s):  
Cigdem Baskici

Purpose Although there have been a considerable number of studies regarding subsidiary role typology in multinationals’ management literature, there appear to be few studies that consider knowledge-based role typology from the network-based perspective. The purpose of this study is to fill this gap and extend the study of Gupta and Govindarajan (1991). Thus, the study focuses on answering the following research question: Do subsidiaries have different roles in terms of knowledge flows within a multinational company (MNC)? Design/methodology/approach This empirical study has been carried out as an explorative single case study. An MNC with 15 foreign subsidiaries headquartered in Turkey, which operated in the manufacturing of household appliances and consumer electronics, has been selected as the case. Knowledge transfer is analyzed in this MNC from the network perspective. Findings Four role typologies are detected for subsidiaries of the MNC: collector transmitter, collector diffuser, converter transmitter and converter diffuser. Research limitations/implications Findings of this study are specific to this case. Testing the findings in a sample consisting of subsidiaries of MNCs producing transnational products may contribute to the generalizability of these roles. Practical implications This study offers potentially important findings for MNC managers to use. First, in this study, knowledge flows' route could be defined within MNCs’ dual network. Second, role typologies could inform MNC managers to design their MNCs’ knowledge network. Originality/value The suggested typologies are expected to more accurately define the roles of subsidiaries within contemporary MNCs which are accepted to be transformed from hierarchical structures to network-based organizations.


2017 ◽  
Vol 32 (2) ◽  
pp. 206-217 ◽  
Author(s):  
Wendy L. Tate ◽  
Lisa M. Ellram ◽  
Ulrich Schmelzle

Purpose The purpose of this research is to develop an understanding of how purchasing can become meaningfully involved in complex business-to-business service purchases. Design/methodology/approach A single in-depth case study method of an exemplar organization was applied to better understand the purchasing function’s role in adding to the value proposition in complex, non-traditional business-to-business service purchases. Findings Powerful allies or advocates can mediate purchasing involvement in service procurement. However, once the involvement is initiated, purchasing must make a positive contribution with respect to the specific needs and expectations of the budget owner to retain its influence. Research limitations/implications This research extends institutional theory to show how powerful allies or advocates can mediate purchasing involvement in the complex services spend. Practical implications This study describes the potential impact of purchasing’s involvement in complex services spend and highlights the opportunities for purchasing managers to improve supplier management and drive out additional costs. Originality/value For the business practitioner, this research provides evidence regarding how individual functions can gain influence in the organization. A conceptual model describes the meaningful involvement of purchasing in complex business-to-business service purchases.


2016 ◽  
Vol 18 (4) ◽  
pp. 254-264 ◽  
Author(s):  
Asad Ul Lah ◽  
Jacqui Saradjian

Purpose Schema therapy has gone through various adaptations, including the identification of various schema modes. The purpose of this paper is to suggest that there may be a further dissociative mode, the “frozen child” mode, which is active for some patients, particularly those that have experienced extreme childhood trauma. Design/methodology/approach The paper is participant observer case study which is based on the personal reflections of a forensic patient who completed a treatment programme which includes schema therapy. Findings The proposed mode, “frozen child”, is supported by theoretical indicators in the literature. It is proposed that patients develop this mode as a protective strategy and that unless recognised and worked with, can prevent successful completion of therapy. Research limitations/implications Based on a single case study, this concept is presented as a hypothesis that requires validation as the use of the case study makes generalisation difficult. Practical implications It is suggested that if validated, this may be one of the blocks therapists have previously encountered that has led to the view that people with severe personality disorder are “untreatable”. Suggestions are made as to how patients with this mode, if validated, can be treated with recommendations as to the most appropriate processes to potentiate such therapy. Originality/value The suggestion of this potential “new schema mode” is based on service user initiative, arising from a collaborative enterprise between service user and clinician, as recommended in recent government policies.


2018 ◽  
Vol 24 (1/2) ◽  
pp. 84-105 ◽  
Author(s):  
Daniel Marasquini Stipp ◽  
Márcio Lopes Pimenta ◽  
Daniel Jugend

Purpose The aim of this paper is to characterize how innovation may happen through cross-functional teams (CFT) in an organization of the public sector. Design/methodology/approach A case study helped to characterize several behavior patterns, team structures and respective links with generating innovation in internal processes and public answering contexts. Findings The results highlight that formal-temporary teams present a higher capacity to generate incremental innovation in products, whereas permanent-informal teams have a higher capacity to generate innovation in the internal processes and public answering contexts. Research limitations/implications The limitations of this research relate to the fact that this is a single case study, and although it is an important case to examine innovation and CFTs, by its very nature, it is not possible to extend and generalize the obtained data to other organizations. The evaluation of its propositions was merely qualitative, and future research is needed to validate its characteristics. Practical implications Several settings of CFTs are presented, as well as their ability to generate different types of innovation, such as the computerization of documents, petitions and papers, which decreases the time to answer the taxpayer. Moreover, CFTs can help to create products, such as computer programs that can be used not only locally but also in several public organizations related to tax management. Originality/value The field research provides the perceptions of the respondents regarding CFT characteristics that can lead to specific types of innovation, as well as the types of products or services that can be generated by these processes.


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