The Messy Matters of Continuous Assurance: Findings from Exploratory Research in Australia

2014 ◽  
Vol 28 (2) ◽  
pp. 357-377 ◽  
Author(s):  
Catherine Anne Hardy
Keyword(s):  
Case Study Research ◽  
Comparative Case Study ◽  
Exploratory Research ◽  
Management Support ◽  
Skill Sets ◽  
Study Research ◽  
Adoption And Implementation ◽  
Potential Benefits ◽  
Advance Theory

ABSTRACT The potential benefits of and business imperatives for continuous assurance (CA) are now widely acknowledged. However, uncertainty remains about how CA may be effectively implemented at a theoretical and practical level. The aim of this paper is to report on the first stage of a long-term comparative case study research project examining the adoption and implementation of CA in Australian organizations. The research supports three goals: (1) to inform strategies for creating CA capability, (2) to increase success of CA initiatives, and (3) to advance theory. Key findings emerging from this exploratory case study research in six organizations include the multifaceted and messy nature of CA, implementation as an emergent and translation process, managing change and relational contexts, the CA “champion” and top management support, assembling new skill sets and building capabilities, and the problems and politics of information.

scholarly journals Comparative case study research: an international analysis of nine home warranty schemes

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sebastien Royal ◽  
Nadia Lehoux ◽  
Pierre Blanchet
Keyword(s):  
Residential Buildings ◽  
Case Study Research ◽  
Optimal Solution ◽  
Individual Case ◽  
Academic Community ◽  
Comparative Case Study ◽  
Content Type ◽  
Study Research ◽  
South Wales

PurposeConstruction defects in residential buildings are causing significant impacts both on consumers and the industry. As a consequence, several countries have established new home warranty schemes. However, designing a public policy for domestic building warranties can become a difficult task. In fact, many of these programs in the past have failed, collapsed or gone bankrupt. Therefore, the purpose of the current research is to provide a systematic comparative representation of various active programs internationally.Design/methodology/approachThe methodology relied on a multiple-case study research design. The case selection covered a total of nine jurisdictions with compulsory home warranty programs. Those included Japan, France, United Kingdom, three provinces in Canada (Ontario, British Columbia and Alberta), and three states in Australia (New South Wales, Victoria and Queensland). The study applied a data collection protocol to gather all the evidence in a replicable manner for each individual case. Subsequently, a cross-case analysis was conducted to identify similarities and variations between programs.FindingsThe findings unveiled institutional practices that aimed to resolve, compensate, or rectify defects in residential constructions within these countries. The review mostly suggested that every home warranty program presents certain unique characteristics. At the end, this paper proposed an analytical illustration representing the diversification of components adopted by each jurisdiction.Originality/valueNowadays, there is still not a consensus within the academic community on what is an optimal solution when conceiving a new home warranty program. Hence, the current study aims to fill this knowledge gap by presenting the plurality of methods employed by several countries. This paper seeks to help policy makers and industry leaders to improve their home warranty scheme based on awareness derived from observations and analyses of what has been accomplished elsewhere in the world.

Comparative Case Study Methodology and Teacher Education

2019 ◽  
Author(s):  
Meera Pathmarajah
Keyword(s):  
Teacher Education ◽  
Social Science ◽  
Case Study Research ◽  
Research Process ◽  
Policy Formulation ◽  
Comparative Case Study ◽  
Case Study Methodology ◽  
Study Research ◽  
Study Methodology

Case study researchers have traditionally focused on micro-level analysis of a “bounded” case, yet this approach has come under methodological scrutiny in a world where phenomena are rarely isolated from globalization’s expansive reach. Social science and policy-oriented research in particular are nearly always subject to local and global histories as well as socio-cultural, political, and economic trends. Furthermore, the experience of individuals, organizations, and institutions are often tangled in interconnected webs of influence, such that a case study that does not trace these underlying relationships is likely to be analyzing only the tip of a phenomenological iceberg. Hence critical scholars call for the need to repurpose traditional case study research methods to embrace shifting contextual factors that surround a research project at multiple levels. Comparative case study methods answer this call by making socio-cultural and political analysis an explicit part of the research process. They expand the researcher’s methodological lens by advancing the analysis of processes across three axes: the horizontal (through distinct research sites), the vertical (through scales; e.g., local vs national) and the transversal (over time; e.g., historically). The methodology is particularly useful for social science research and policy studies, where complex interactions between actors and institutions are tied to socio-cultural, political, and economic contexts. Teacher education research is an area where comparative case studies can potentially contribute to policy formulation. Using the example of case study research on teacher education in India, the comparative case study methodology is shown to be an effective research tool. Through insights into the socio-cultural and political context surrounding pedagogical reform, case study research can generate corrective measures to improve policy effectiveness.

HRM Practices in Chinese MNCs: Rhetoric and Reality

2012 ◽  
Vol 37 (3) ◽  
pp. 61-80 ◽  
Author(s):  
Malcolm Warner ◽  
Alan Nankervis
Keyword(s):  
Global Convergence ◽  
Research Design ◽  
Case Study Research ◽  
Comparative Case Study ◽  
Study Research ◽  
Hrm Practices ◽  
Chinese Mncs

This article analyses the HRM systems of three of the best-known global Chinese MNCS – namely, Haier, Huawei and Lenovo – with a view to exploring their HRM practices, and understanding whether they demonstrate global convergence or divergence, and whether their rhetoric matches the reality of these practices. A qualitative comparative case study research design was used based upon an analysis of company documents, scholarly articles and internet sources. It concludes that the HRM systems of these companies are both similar and different from each other; that they represent both partial convergence and partial divergence depending on the activities studied, compared with Western HRM models, and that the rhetoric of such systems is sometimes at odds with the reality of their practices.

The Born-Global Phenomenon: A Comparative Case Study Research

2005 ◽  
Vol 3 (2) ◽  
pp. 133-171 ◽  
Author(s):  
Alex Rialp ◽  
Josep Rialp ◽  
David Urbano ◽  
Yancy Vaillant
Keyword(s):  
Case Study Research ◽  
Comparative Case Study ◽  
Born Global ◽  
Study Research

scholarly journals An alternative approach for socio-hydrology: case study research

2017 ◽  
Author(s):  
Erik Mostert
Keyword(s):  
Case Studies ◽  
Case Study Research ◽  
Interdisciplinary Cooperation ◽  
Limited Attention ◽  
Complete Understanding ◽  
Study Research ◽  
Detailed Case ◽  
Alternative Approach ◽  
Potential Benefits

Abstract. This paper argues for an alternative approach for socio‒hydrology: detailed case study research. Currently, the dominant approach in socio‒hydrology is developing coupled human‒water models. With very few exceptions, these models treat society as one actor or as a group of individual actors and do not include management structures and processes. Moreover, there is a shortage of data to calibrate and validate the models. Detailed case studies of individual river basins can be of help in these respects. They can result in a more complete understanding of how society interacts with hydrology and can help to identify new data sources. In addition, they can offer more levers for management and facilitate interdisciplinary cooperation. Two questions should be central: which human activities have had a significant impact on the hydrology of the case study area, and which factors can explain these activities? To give an idea of what a socio‒hydrological case study may look like and what its potential benefits are, this paper presents a short case study of the Dommel Basin in the Netherlands and Belgium and compares this with a typical socio‒hydrological model. The paper concludes that there is room for different approaches in socio‒hydrology. However, given the limited attention they currently get, more attention should be paid to developing detailed case studies.

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