On the Operational Reality of Auditors' Independence: Lessons from the Field

2014 ◽  
Vol 34 (2) ◽  
pp. 201-236 ◽  
Author(s):  
Henri Guénin-Paracini ◽  
Bertrand Malsch ◽  
Marie-Soleil Tremblay
Keyword(s):  
Auditor Independence ◽  
Two Dimensions ◽  
Professional Standards ◽  
Structured Interviews ◽  
Team Members ◽  
Enforcement Action ◽  
Ethnographic Data ◽  
Complex Balancing ◽  
Audit Team ◽  
Relational Strategies

SUMMARY Auditor independence, which has certainly been one of the most addressed topics in auditing literature, is a complex and ambiguous construct that can be analyzed along two dimensions. The first dimension, organizational independence, relates to auditors' willingness to act in accordance with professional standards and to report errors found during the audit. The second dimension, operational independence, relates to auditors' capability to work diligently and effectively in order to detect material anomalies. Surprisingly, “much of the debate has [so far] focused on the former,” while the latter has remained largely “under-discussed” (Power 1999, 132), if not ignored. In this paper, based on ethnographic data and semi-structured interviews, we examine the realities of auditors' operational independence and discuss the practical and theoretical implications of our findings. Our evidence suggests that auditors' operational independence is both unsettled in practice and impossible to achieve through institutional measures alone. This view may challenge orthodox and regulatory conceptions of audit, but the smooth conduct of an audit engagement largely depends on the auditees' desire to cooperate. In order to arouse and maintain this desire, audit team members resort to a number of relational strategies that aim at securing their capability to work with diligence and efficacy, but that can also undermine their willingness to take enforcement action when necessary. Audit, therefore, appears to be a complex balancing act between capability and willingness. Ultimately, it is shown that because official arrangements designed to guarantee operational independence are unlikely to be effective, the reality of auditor independence remains highly uncertain and needs to be constantly negotiated and renegotiated in the field.

scholarly journals Mobilizing foreign language students for multilingual crisis translation in Shanghai

Multilingua ◽  
2020 ◽  
Vol 39 (5) ◽  
pp. 587-595 ◽  
Author(s):  
Yongyan Zheng
Keyword(s):  
Foreign Language ◽  
Language Proficiency ◽  
Local Community ◽  
University Student ◽  
Technical Knowledge ◽  
Structured Interviews ◽  
Close Collaboration ◽  
Team Members ◽  
Student Volunteers ◽  
The University

AbstractThis paper examines the multilingual translation efforts of a group of university student volunteers during the COVID-19 outbreak in Shanghai. Data were collected through semi-structured interviews of the volunteer team leader, team members, and a local community health worker. Findings identified time constraints, limited language proficiency, and limited technical knowledge as the major challenges confronting the university volunteers. In order to overcome the challenges, they worked in close collaboration and used translingual and network strategies to facilitate prompt and high-quality crisis translation. Findings suggest that foreign language university students in local universities may serve as readily available multilingual resources and can be mobilized in prompt response to the grassroots multilingual needs of the local community in times of crisis. The paper ends with implications for measures and strategies to enhance effective emergency language service and crisis communication for global multilingual cities.

scholarly journals Exploring the potential for introducing home monitoring of blood pressure during pregnancy into maternity care: current views and experiences of staff—a qualitative study

BMJ Open ◽  
2020 ◽  
Vol 10 (12) ◽  
pp. e037874
Author(s):  
Lisa Hinton ◽  
James Hodgkinson ◽  
Katherine L Tucker ◽  
Linda Rozmovits ◽  
Lucy Chappell ◽  
...  
Keyword(s):  
Blood Pressure ◽  
Maternity Care ◽  
Healthcare Providers ◽  
Home Monitoring ◽  
Structured Interviews ◽  
Group Discussions ◽  
Self Monitoring ◽  
Team Members ◽  
Registration Number ◽  
In Pregnancy

ObjectiveOne in 20 women are affected by pre-eclampsia, a major cause of maternal and perinatal morbidity, death and premature birth worldwide. Diagnosis is made from monitoring blood pressure (BP) and urine and symptoms at antenatal visits after 20 weeks of pregnancy. There are no randomised data from contemporary trials to guide the efficacy of self-monitoring of BP (SMBP) in pregnancy. We explored the perspectives of maternity staff to understand the context and health system challenges to introducing and implementing SMBP in maternity care, ahead of undertaking a trial.DesignExploratory study using a qualitative approach.SettingEight hospitals, English National Health Service.ParticipantsObstetricians, community and hospital midwives, pharmacists, trainee doctors (n=147).MethodsSemi-structured interviews with site research team members and clinicians, interviews and focus group discussions. Rapid content and thematic analysis undertaken.ResultsThe main themes to emerge around SMBP include (1) different BP changes in pregnancy, (2) reliability and accuracy of BP monitoring, (3) anticipated impact of SMBP on women, (4) anticipated impact of SMBP on the antenatal care system, (5) caution, uncertainty and evidence, (6) concerns over action/inaction and patient safety.ConclusionsThe potential impact of SMBP on maternity services is profound although nuanced. While introducing SMBP does not reduce the responsibility clinicians have for women’s health, it may enhance the responsibilities and agency of pregnant women, and introduces a new set of relationships into maternity care. This is a new space for reconfiguration of roles, mutual expectations and the relationships between and responsibilities of healthcare providers and women.Trial registration numberNCT03334149.

The different shades of innovation emergence in smart service systems: the case of Italian cluster for aerospace technology

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Orlando Troisi ◽  
Anna Visvizi ◽  
Mara Grimaldi
Keyword(s):  
New Technologies ◽  
Service Systems ◽  
Constructivist Grounded Theory ◽  
Structured Interviews ◽  
Social Rules ◽  
Content Type ◽  
Novel Technologies ◽  
Aerospace Technology ◽  
Smart Service ◽  
Relational Strategies

Purpose The purpose of this paper is to explore the emergence of innovation in smart service systems to conceptualize how actor’s relationships through technology-enabled interactions can give birth to novel technologies, processes, strategies and value. The objectives of the study are: to detect the different enablers that activate innovation in smart service systems; and to explore how these can lead dynamically to the emergence of different innovation patterns. Design/methodology/approach The empirical research adopts an approach based on constructivist grounded theory, performed through observation and semi-structured interviews to investigate the development of innovation in the Italian CTNA (Italian acronym of National Cluster for Aerospace Technology). Findings The identification and re-elaboration of the novelties that emerged from the analysis of the Cluster allow the elaboration of a diagram that classifies five different shades of innovation, introduced through some related theoretical propositions: technological; process; business model and data-driven; social and eco-sustainable; and practice-based. Originality/value The paper embraces a synthesis view that detects the enabling structural and systems dimensions for innovation (the “what”) and the way in which these can be combined to create new technologies, resources, values and social rules (the “how” dimension). The classification of five different kinds of innovation can contribute to enrich extant research on value co-creation and innovation and can shed light on how given technologies and relational strategies can produce varied innovation outcomes according to the diverse stakeholders engaged.

Advancing Translational Research by Enabling Collaborative Teamwork: The TRACT Approach

2012 ◽  
Vol 2 (3) ◽  
Author(s):  
Nedal H. Arar ◽  
Divya Nandamudi
Keyword(s):  
Content Analysis ◽  
Translational Research ◽  
Research Work ◽  
Structured Interviews ◽  
Team Collaboration ◽  
Team Members ◽  
Effective Strategies ◽  
Multiple Cycles ◽  
And Function ◽  
Collaborative Activities

Background: The work of multidisciplinary research teams (MDRTs) is vital for translational research. The objectives of this study were 1) to understand the structure and function of MDRTs, and 2) to develop effective strategies to enhance collaboration among team members. Methods and Findings: Semi-structured interviews were conducted with 23 participants involved in multidisiplinary research work at two San Antonio, Texas, institutions. Interview materials were tape-recorded, transcribed, and content analyzed using qualitative methods.Themes that emerged from the content analysis were used to develop and refine strategies to enhance the work of MDRTs. The findings showed that MDRTs operate through multiple cycles of: 1) team formation, 2) team collaboration, 3) sustainable collaborative activities, and 4) team maturity. Content analysis identified four interrelated basic elements within the MDRT tract that facilitate team cycles: 1) shared interest/vision among agreeable team leader and members, 2) viable means of communication, 3) available resources, and 4) perceived gain/benefit of teamwork.Conclusions: Our findings highlighted several opportunities and challenges in the formation, dynamics, and growth of MDRTs. Effective strategies to enhance teamwork should levearge these opportunities and address challenges, taking into consideration the interdependent aspects of the basic elements within the MDRTs tract.

scholarly journals Understanding Low-value Care and Associated De-implementation Processes: A Qualitative Study of Choosing Wisely Interventions Across Canadian Hospitals

2021 ◽  
Author(s):  
Gillian Parker ◽  
Monika Kastner ◽  
Karen Born ◽  
Nida Shahid ◽  
Whitney Berta
Keyword(s):  
Process Model ◽  
Healthcare Providers ◽  
Implementation Process ◽  
Choosing Wisely ◽  
Structured Interviews ◽  
Team Members ◽  
Implementation Processes ◽  
Healthcare Settings ◽  
National Campaigns ◽  
The Impact

Abstract Background:Choosing Wisely (CW) is an international movement comprised of national campaigns in more than 20 countries to reduce low-value care (LVC). Hospitals and healthcare providers are examining existing practices and putting interventions in place to reduce practices that offer little to no benefit to patients or may cause them harm. De-implementation, the reduction or removal of a healthcare practice is an emerging field of research. Little is known about the factors which (i) sustain LVC; and (ii) the magnitude of the problem of LVC. In addition, little is known about the processes of de-implementation, and if and how these processes differ from implementation endeavours. The objective of this study was to explicate the myriad factors which impact the processes and outcomes of de-implementation initiatives that are designed to address national Choosing Wisely campaign recommendations.Methods:Semi-structured interviews were conducted with individuals implementing Choosing Wisely Canada recommendations in healthcare settings in four provinces. The interview guide was developed using concepts from the literature and the Implementation Process Model (IPM) as a framework. All interviews were conducted virtually, recorded, and transcribed verbatim. Data were analysed using thematic analysis.Results:Seventeen Choosing Wisely team members were interviewed. Participants identified numerous provider factors, most notably habit, which sustain LVC. Contrary to reporting in recent studies, the majority of LVC in the sample was not ‘patient facing’; therefore, patients were not a significant driver for the LVC, nor a barrier to reducing it. Participants detailed aspects of the magnitude of the problems of LVC, specifically the impact of harm and resources. Unique factors influencing the processes of de-implementation reported were: influence of Choosing Wisely campaigns, availability of data, lack of targets and hard-coded interventions.Conclusions: This study explicates factors ranging from those which impact the maintenance of LVC to factors that impact the success of de-implementation interventions intended to reduce them. The findings draw attention to the significance of unintentional factors, highlight the importance of understanding the impact of harm and resources to reduce LVC and illuminate the overstated impact of patients in de-implementation literature. These findings illustrate the complexities of de-implementation.

scholarly journals FINAL-YEAR PRE-SERVICE PRIMARY SCHOOL TEACHERS’ UNDERSTANDING OF INQUIRY-BASED-SCIENCE TEACHING

2020 ◽  
Vol 19 (3) ◽  
pp. 454-466 ◽  
Author(s):  
Khanyisile Brenda Nhlengethwa ◽  
Nadaraj Govender ◽  
Doras Sibanda
Keyword(s):  
Primary School ◽  
Science Teaching ◽  
Teacher Educators ◽  
Two Dimensions ◽  
Structured Interviews ◽  
School Teachers ◽  
Pedagogical Approach ◽  
Primary School Teachers ◽  
Directed Learning

Teachers’ accurate understanding of Inquiry-Based Science Teaching (IBST) is crucial for the proper enactment of this pedagogical approach. In this research, a qualitative case study design was used to explore and interpret pre-service teachers’ understanding of IBST at the conclusion of their three-year primary diploma at a university in Swaziland. Data were collected using a semi-structured teaching scenario-based questionnaire in conjunction with individual semi-structured interviews. Thirty-four participants completed the questionnaire and eight of them were subsequently interviewed. The data were analyzed using a conceptual framework of IBST that outlines two dimensions of IBST; namely the cognitive and guidance dimensions. The results show that in the cognitive dimension, participants focused mainly on the procedural domain. With regard to the guidance dimension, they associated the pedagogical approach more with teacher-directed than learner-directed learning activities. This paper recommends that in training pre-service primary school teachers, teacher educators must broaden their focus from procedural aspects of IBST to include all its aspects; thereby developing their pre-service teachers’ holistic and deep experiences of IBST. Keywords: inquiry-based science teaching, primary school, pre-service teachers, scenario-based questionnaire, IBST understanding.

scholarly journals “Nine Dimensions”: A multidisciplinary approach for community engagement in a complex postwar border region as part of the targeted malaria elimination in Karen/Kayin State, Myanmar

2018 ◽  
Vol 3 ◽  
pp. 116
Author(s):  
Decha Tangseefa ◽  
Krishna Monthathip ◽  
Naruemol Tuenpakdee ◽  
Andrea König ◽  
Ladda Kajeechiwa ◽  
...  
Keyword(s):  
Drug Administration ◽  
Mass Drug Administration ◽  
Malaria Elimination ◽  
Participant Observation ◽  
Structured Interviews ◽  
Team Members ◽  
Cross Border ◽  
Control Programmes ◽  
Elimination Programme ◽  
Post War

Background:In light of growing antimalarial drug resistance in Southeast Asia, control programmes have become increasingly focused on malaria elimination, composed of mass drug administration coupled with prompt diagnosis and treatment of symptomatic cases. The key to a successful elimination programme centres on high participation rates in targeted communities, often enhanced by community engagement (CE) efforts. Social science research was conducted to develop a conceptual framework used for CE activities in the Targeted Malaria Elimination programme, as a cross-border operation in Karen/Kayin State, Myanmar.Methods:Data was collected from three main sources: (1) participant observation and semi-structured interviews of CE team members; (2) participant observation and semi-structured interviews with villagers; and (3) records of CE workshops with CE workers conducted as part of the TME programme.Results:Interviews were conducted with 17 CE team members, with 10 participant observations and interviews conducted with villagers and a total of 3 workshops conducted over the course of this pilot programme in 4 villages (November 2013 to October 2014). Thematic analysis was used to construct the nine dimensions for CE in this complex, post-war region: i) history of the people; ii) space; iii) work; iv) knowledge about the world; v) intriguing obstacle (rumour); vi) relationship with the health care system; vii) migration; viii) logic of capitalism influencing openness; and ix) power relations.Conclusions:Conducting CE for the Targeted Malaria Elimination programme was immensely complicated in Karen/Kayin State because of three key realities: heterogeneous terrains, a post-war atmosphere and cross-border operations. These three key realities constituted the nine dimensions, which proved integral to health worker success in conducting CE. Summary of this approach can aid in infectious disease control programmes, such as those using mass drug administration, to engender high rates of community participation.

scholarly journals High turnover in clinical dietetics: A qualitative analysis

2020 ◽  
Author(s):  
Sarah J Hewko ◽  
Amirah Oyesegun ◽  
Samantha Clow ◽  
Charlene VanLeeuwen
Keyword(s):  
Life Stage ◽  
Healthcare Providers ◽  
Objective Measure ◽  
Comparative Approach ◽  
Public Healthcare ◽  
Structured Interviews ◽  
High Turnover ◽  
Team Members ◽  
Conflict Cost ◽  
Manager Support

Abstract Background: Relationships between dietitians and other healthcare providers can impact the degree to which patient care is collaborative; inefficient communication can lead to suboptimal care. It takes time for multidisciplinary team members to build collaborative, trusting relationships. For this reason, frequent dietitian turnover is of concern. Consequences include fewer referrals to clinical dietetic services and limited provider continuity. The characteristics of clinical dietetic jobs associated with high turnover have not been identified. We predicted that managers would identify disease prestige as having an impact. In this study, we aimed to explore: 1) characteristics of clinical dietetic jobs associated with the highest turnover, and 2) consequences of high turnover on patients and managers of clinical dietitians. Methods: Research assistants conducted semi-structured interviews with ten managers of clinical dietitians in the Canadian public healthcare system. We employed a constant comparative approach to thematic analysis. We classified themes related to turnover as either avoidable or unavoidable. Results: Sub-themes under avoidable turnover included lack of manager support, growth opportunities, burnout/workload, tension/conflict and hours of work. Sub-themes under unavoidable turnover included life-stage/life-events and geography. We also identified themes related to consequences of turnover, including: burnout/workload, client/patient impact, tension/conflict, cost and gap-specific. As predicted, prestige was perceived as playing a role in triggering dietitian turnover. Managers observed high turnover resulting in low provider continuity and limiting patient access to dietitians. Conclusions: Managers of publicly-employed dietitians identified many factors as contributing to high turnover. Future prospective research, incorporating the objective measure of turnover and multi-method analysis of work characteristics and work setting, would be of value in the identification of characteristics of clinical dietetic jobs associated with high turnover and the consequences of high turnover on patients and managers of these staff.

A study to evaluate the provision of psychosocial supervision within an Early Intervention team

2010 ◽  
Vol 3 (2) ◽  
pp. 58-70 ◽  
Author(s):  
Sandra T. Neil ◽  
Sarah Nothard ◽  
David Glentworth ◽  
Elaine Stewart
Keyword(s):  
Early Intervention ◽  
Thematic Analysis ◽  
Psychosocial Interventions ◽  
Descriptive Statistics ◽  
Early Interventions ◽  
Structured Interviews ◽  
Team Members ◽  
Different Types ◽  
Intervention Team ◽  
The Uk

AbstractPsychosocial Interventions (PSIs) and PSI supervision underpin the delivery of early interventions for people experiencing psychosis. Early Intervention (EI) teams are relatively new in the NHS and there is currently a lack of empirical research into PSI supervision in this area. This study aimed to elicit staff views of PSI supervision and to identify any unmet supervision needs within a newly developed EI team in the UK. Semi-structured interviews were conducted with 16 multidisciplinary team members. Descriptive statistics and a thematic analysis were used to analyse the responses. The different types of supervision available to team members, gaps in the provision of PSI supervision and aspects that supervisees found helpful and unhelpful about PSI supervision are discussed as are ideas for improving the provision of PSI supervision in EI teams. The limitations of the study and ideas for further research are also outlined.

Activity

2020 ◽  
pp. 171-189
Keyword(s):  
Subject Matter ◽  
Audit Report ◽  
Planning Study ◽  
Team Members ◽  
Audit Evidence ◽  
Audit Team ◽  
It Audit ◽  
Area Planning

Ascertaining the degree of correspondence between audit area assertions or direct subject matter and audit criteria is a professional mandate. Under normal circumstances, audit area planning, study, and testing permit IT audit team members submitting working papers for review by the in-charge IT auditor. Preceding IT audit report preparation, the in-charge IT auditor must review documented inconsistencies and departures from applicable IT principles discovered during the engagement. Moreover, the in-charge IT auditor must apply an in-depth understanding of what constitutes appropriate audit evidence. Chapter 7 conveys evidential working papers expectations that assist in ensuring appropriate audit engagement fieldwork. Chapter 7 also discusses the assessment of audit findings and the evaluation of audit working papers.

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