We Hold Ourselves Accountable: A Relational View of Team Accountability

Accountability is of universal interest to the business ethics community, but the emphasis to date has been primarily at the level of the industry, organization, or key individuals. This paper unites concepts from relational and felt accountability and team dynamics to provide an initial explanatory framework that emphasizes the importance of social interactions to team accountability. We develop a measure of team accountability using participants in the USA and Europe and then use it to study a cohort of 65 teams of Irish business students over three months as they complete a complex simulation. Our hypotheses test the origins of team accountability and its effects on subsequent team performance and attitudinal states. Results indicate that initial team accountability is strongly related to team trust, commitment, efficacy, and identifying with the team emotionally. In established teams, accountability increases effort and willingness to continue to collaborate but did not significantly improve task performance in this investigation.

Knowledge Co-Creation Roadmapping for Future Industrial Visions: Case Study on Smart Infrastructure

This paper proposes a knowledge co-creation roadmapping tool for knowledge creation in future-oriented discussions for members of competing firms with the aim of co-creatively envisioning the future of the industry. This approach adapts the roadmapping method to knowledge creation, thus building a communication infrastructure for discussing future plans beyond an organization (i.e., participants are from competing companies). Knowledge co-creation roadmapping could be commissioned to an open industry organization consisting of members sent by individual companies interested in overcoming obstacles to development. We put our method into practice with the subcommittee of the Engineering Advancement Association of Japan and set the subject as “The Future of Smart Social Infrastructure”, a theme involving multiple stakeholders. We were able to draw up a vision of smart technology on the basis of the insights gained through the roadmapping activities. These results demonstrate the effectiveness of our method in terms of acquiring knowledge that could not be obtained by our own company or a single industry organization alone.

FOLLOWING THROUGH: How Industry is Continually Improving the Safety of Offshore Development Post-Horizon

The oil and natural gas industry has worked collaboratively in many areas to make great strides to improve the safety of offshore drilling and producing operations since the Horizon incident in the U.S. Gulf of Mexico. The paper will discuss these activities. Immediately following the incident, the U.S. oil and natural gas industry launched a comprehensive review of offshore safety and operations to identify potential improvements in spill prevention, intervention, and response capabilities. Four joint industry task forces were assembled to focus on the critical areas of equipment, operating procedures, subsea well control and oil spill response. In addition to their own work, the task forces fully considered the recommendations of the Presidential Oil Spill Commission in forming their recommendations to improve offshore safety and response in the respective four areas. One of the major recommendations and actions directly linked to the Presidential Commission recommendations was the formation of an industry organization fully focused on Safety and Environmental Management Systems (SEMS) and managing risk. The industry organization formed is the Center for Offshore Safety (COS). The COS is fully focused on SEMS and its continual improvement through SEMS Auditing, safety data collection and analysis, good practice development, and sharing industry information. Additionally, there has been a continuing special focus on new and enhanced Industry standards. The task force on equipment and other post-Horizon reports contained strong recommendations on the need to develop new and revised standards to enhance safety in the offshore. This work was done through the standards development process and organizations including collaboration with national and international Standards Development Organizations, the offshore oil and gas community, and the Federal government. The presentation will give an overview of the new and revised standards work to date including API Standard 53 Blowout Prevention Equipment Systems for Drilling Operations; API Standard 65-2 Isolating Potential Flow Zones During Well Construction; and API RP 96 Deepwater Well Design and Construction.

4.1. Sectoral features of analytical procedures in the audit of receivables and payables of the aluminum industry organization

Работа посвящена аналитическим процедурам в аудите дебиторской (ДЗ) и кредиторской (КЗ) задолженностей для организаций алюминиевой отрасли. Целью исследования является адаптация аналитических процедур в аудите ДЗ и КЗ с учетом рисков и отраслевой специфики. Задачи исследования: раскрытие специфики ДЗ и КЗ, а также специфики алюминиевой отрасли и ее влияния на бухгалтерскую (финансовую) отчетность, классификация рисков для выявления проблемных мест. The work is devoted to analytical procedures in the audit of receivables (hereinafter-AR) and payables (hereinafter – AP) for organizations of the aluminum industry. The purpose of the study is to adapt analytical procedures in the audit of AR and AP taking into account the risks and industry specifics. Research objectives: disclosure of the specifics of the AR and AP, as well as the specifics of the aluminum industry and its impact on accounting (financial) statements, risk classification to identify "problem areas".

Crossing Human Factors Research and Business Intelligence

Starting from business intelligence (BI) reference models, this work proposes to extend the multi-dimensional data modelling approach to integrate human factors (HF)-related dimensions. The overall goal is to promote a fine grain understanding of the derived key performance indicators (KPIs) through an enhanced characterization of the operational level of work context. HF research has traditionally approached critical domains and complex socio-technical systems with a chief consideration of human situated action. Grounded on a review of the body of knowledge of the HF field, this work proposes the business intelligence for human factors (BI4HF) framework. It intends to provide guidance on pertinent data identification, collection methods, modelling, and integration within a BI project endeavour. BI4HF foundations are introduced, and a use case on a manufacturing industry organization is presented. The outcome of the enacted BI project referred in the use case allowed new analytical capabilities regarding newly derived and existing KPIs related to operational performance, providing insight into the value of the BI4HF framework.

Connect, engage, transform: how B2B researchers can engage in impactful industry collaboration

Purpose This paper aims to argue that engagement with industry in research, while costly in terms of time and effort, can provide benefits in terms of measurable research impact, particularly in the business-to-business (B2B) domain. Design/methodology/approach This study draws joint experiences about how best to connect with an industry organization, how to engage with that organization and how to provide and document impact by transforming some aspect of that organization. Findings The findings of this study provide practical and implementable suggestions on how to engage in impactful B2B research. Originality/value This study discusses the special nature of the B2B domain and why engagement with industry is especially important and beneficial. Though such research may not be appropriate for all academics, this study argues that its high rewards more than compensate for its high costs.

Beyond deindustrialization: changes in the pattern of industry organization and accumulation in a scenario of the ‘Brazilian Disease’

This paper aims to analyze the changes in the pattern of organization and accumulation of the Brazilian industry in the 2000s. In accordance with the thesis presented here, since the defensive reaction to the crisis of developmentalism and the transformations derived from the exhaustion of the Fordist techno-economic paradigm in the second half of the twentieth century, the emergence of a new pattern of organization and accumulation of the local industry, termed the Brazilian Disease, was consolidated in the first decade of the 21st century. This pattern is characterized by structural reconfigurations toward regressive specialization and deindustrialization alongside the emergence of strategies that ensured the accumulation of capital invested in the industrial sphere. This accumulation, in turn, was associated with the emergence of strategies increasingly disconnected from a strictly productive performance.

Revisiting Cloud Security Threats: Repudiation Attack

Analysis of security threats and examining of existing mitigation techniques are considered as the major dimensions that need to be focused by next-generation cloud technology. These securities and privacy-based challenges are affecting most of the quality services and online data storage having huge network infrastructures and applications for information management. However, still the variant advantages are the success key of emerging cloud, but poses new security issues and reliability challenges for the users and their service applications. The main concern is an application-based cloud threats, which are not tracked properly and no user action logs are maintained for the evidences. This specially leads to the forging of identifications and manipulation in system actions. Nowadays the most common action observed by malicious attacker is to execute repudiation, where one of the parties involved in communication, denies that actually they have executed the particular conduct. Repudiation attack leads to the major legal actions on massive financial losses, which are not even legitimately proved due to the lack of evidences. Thus, the paper presents a broad indication of repudiation attack through analysis of prior security issues in a cloud environment. Wide-ranging reviews on the same have been presented. The study has tried to figure out the root cause of repudiation attack in order to come up with more suitable and satisfactory counter measures. The study also focuses on a variety of dimensions for future research study in the domain of repudiation based on the previous published works and industry /organization reports.