scholarly journals Client’s Effort in Intervening State’s Financial Audit Result: Grounded-Theory Approach

2020 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Muhammad Ikbal
Keyword(s):  
Grounded Theory ◽  
Financial Management ◽  
Inductive Reasoning ◽  
Theory Approach ◽  
Audit Process ◽  
Audit System ◽  
Financial Audit ◽  
Audit Result ◽  
The Government ◽  
Grounded Theory Approach

This paper draws its conclusions using an inductive approach. We find interesting symptoms in the field related to clients' efforts to influence audit opinion in the public financial audit process in various regions in Indonesia. For the purpose of inductive reasoning, we use a grounded theory approach as a tool for analysis and for drawing conclusions. Our findings are that there are at least seven ways and efforts taken by clients to intervene with the audit decisions made by BPK, and thus we eventually formulate a theory that the audit system in the government requiring interaction between the auditee, in this case the financial management apparatus and the BPK auditor, gives birth to a communication. This communication is used by the auditee to influence the results of the audit. The research implication is that there are ways for auditors to prevent clients from misusing the opportunities to influence audit result.

scholarly journals Life Satisfaction of Young Female Factory Workers in Developing Countries: A Grounded Theory Approach to Develop a Model

2021 ◽  
pp. 1-19
Author(s):  
Wasantha Rajapakshe
Keyword(s):  
Life Satisfaction ◽  
Grounded Theory ◽  
Family Income ◽  
Personal Characteristics ◽  
Family Satisfaction ◽  
Policy Implications ◽  
Theory Approach ◽  
The Government ◽  
Grounded Theory Approach ◽  
Overall Life Satisfaction

This study explores the determinant factors of life satisfaction of female workers in Free Trade Zones (FTZ) in Sri Lanka by using the grounded theory approach. Observations and in-depth interviews were applied to gather data. Life satisfaction among women in the workplace is requisite in many industries. Compared with all other sectors, life satisfaction issues are more crucial in FTZs. The model formulated in this study shows the employees' overall life satisfaction at FTZs, which many previous studies have ignored. The findings revealed that overall life satisfaction is dependent on seven satisfaction domains: work satisfaction, health satisfaction, financial satisfaction, family satisfaction, leisure satisfaction, housing satisfaction, community satisfaction, and two factors related to participation in life events: happy events and sad events. In addition, seven personal characteristics: age, marital status, number of family members, parents, family income, education, and positions held before joining FTZs were identified as moderator variables. The proposed model is closed the theoretical gap which many previous researchers overlooked. The study provided managerial and policy implications and proposed policies to the government and managers to overcome this issue.

scholarly journals Presenting a sustainable human resources model in the iranian automotive industry using the grounded theory approach

2021 ◽  
Vol 7 (3) ◽  
pp. 697-712
Author(s):  
Alireza Ahmadbeighi ◽  
Masoud Ahmadi ◽  
Farshide Zameni
Keyword(s):  
Grounded Theory ◽  
Human Resources ◽  
Automotive Industry ◽  
Theory Approach ◽  
Snowball Sampling ◽  
Senior Managers ◽  
Open Coding ◽  
Saturation Stage ◽  
The Government ◽  
Grounded Theory Approach

This research aims to provide a model of sustainable human resources in the Iranian automotive industry using the grounded theory approach. To achieve the research objectives using the non-probability snowball sampling method, the opinions of 15 experts in the field of human resources and senior managers of development units of Iran Khodro and Saipa companies were used to the theoretical saturation stage. The present study has been conducted using an experimental mixed research method. During open coding, approximately 129 items were extracted from the text of interviews as initial concepts. The results showed that economic conditions have the highest priority among the causal states, recruitment and retention of the workforce have the highest priority among the contextual conditions, the government has the highest priority among the interventionist conditions, investment in employee competence for current and future scenarios has the highest priority among strategies, and financial benefits and economic growth have the highest priority among outcomes and consequences.

The Analysis of Nurses’ Positive Deviance Behaviours as a Measure in Preventing the Transmission of Healthcare-Associated Infections (HAIs) at M. Djamil Hospital, Padang, West Sumatera

2018 ◽  
Vol 1 (1) ◽  
pp. 3-7
Author(s):  
Esthika Ariany Maisa ◽  
Yulastri Arif ◽  
Wawan Wahyudi
Keyword(s):  
Grounded Theory ◽  
Wound Care ◽  
Positive Deviance ◽  
Care Practice ◽  
Theory Approach ◽  
Nursing Managers ◽  
Theoretical Sampling ◽  
Develop Theory ◽  
Healthcare Associated ◽  
Grounded Theory Approach

Purpose: To explore the nurses’ positive deviance behaviors as an effort to provide solutions in preventing and controlling infections in the hospital. Method: This is a qualitative research using grounded theory approach. Thirteen nurses from Dr.M.Djamil hospital were selected based on theoretical sampling in order to develop theory as it appears. Nurses were interviewed from June to September 2014. Interviews were thematically analyzed using techniques of grounded theory to then generate a theory from themes formed. Findings: The modes of positive deviance behavior identified were practicing hand hygiene beyond the standards (bringing handsanitizer from home), applying nursing art in wound care practice, placing patients with MRSA infections at the corner side, giving a red mark on a MRSA patient’s bed for easy identification by nurses, changing clothes and shoes in hospital, reducing hooks on the wall, and cleaning the ward on scheduled days. Conclusion: The study shows that nurses have a number of positive deviance behaviors to prevent infection transmission in the wards. It is sugested that the hospital management and nursing managers adopt some of the uncommon solution highlighted by the nurses to solve the HAIs problems in the hospital.

Analysis of Entrepreneurship Education Model of Technology-Driven Agri-Food Industry Applying Line-by-line Coding Method of Grounded Theory

2019 ◽  
Vol 118 (8) ◽  
pp. 266-274
Author(s):  
Byung- MoonSeol ◽  
Young-Lag KIM
Keyword(s):  
Grounded Theory ◽  
Comparative Analysis ◽  
Statistical Analysis ◽  
Food Industry ◽  
Entrepreneurship Education ◽  
Theory Approach ◽  
Coding Method ◽  
Open Coding ◽  
Education Model ◽  
Grounded Theory Approach

Background/Objectives: This paper investigated and analyzed the phenomena in implementing the curriculum and characteristics of an entrepreneurship education model existing technology-driven agri-food industry. Methods/Statistical analysis: The line-by-line coding method of grounded theory approach by Strauss & Corbin was applied for this study and the collected data was analyzed with the NVIVO 12 program from QSR which is a tool for analyzing quality comparative analysis for better efficiency in open coding.

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