What contributes to auditee satisfaction in external ISO 9001 audits?

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.

Cost-effectiveness of quadrivalent versus trivalent inactivated influenza vaccines for the Portuguese elderly population

Background Quadrivalent Inactivated Vaccine (QIV) is expected to replace Trivalent Inactivated Vaccine (TIV) over time. In Portugal, TIV is free of charge for risk groups, which include older adults. In its turn, QIV – which provides broader protection as it includes an additional lineage B strain – was introduced in Portugal in October 2018, but only from the influenza season 2019/20 was provided free of charge for the risk groups. This study evaluates the cost-effectiveness of switching from TIV to QIV from the National Health Service perspective in the Portuguese elderly mainland population (≥65 years old). Methods A decision tree model was developed to compare TIV and QIV, based on Portuguese hospitalization data for the 2015/16 influenza season. The primary health economic outcome under consideration was the Incremental Cost-Effectiveness Ratio (ICER). In addition, a one-Way Sensitivity Analysis was performed to evaluate the impact of model parameters on the ICER; Probabilistic Sensitivity Analysis was also carried out to analyze the robustness of the base case results. Results The high cost of QIV (approximately three times the cost of TIV) would lead to a total increment of 5,283,047 €, and the resulting ICER would be 26,403,007€/QALY, mainly above the usual willingness-to-pay threshold. Conclusions From the National Health Service perspective, our findings reveal that QIV is not cost-effective for the Portuguese elderly population due to the high cost. If the QIV costs were the same as the TIV, then QIV would be cost-effective.

A dynamic business model for Turkish techno parks: looking through the lenses of service perspective and stakeholder theory

Purpose The purpose of this paper is to analyze the business model of techno parks (TPs) in Turkey and shed light on the value co-creation in TPs in the light of the service perspective and stakeholder theory. Design/methodology/approach In this conceptual paper, a generic business model canvas for Turkish TPs has been elicited based on an in-depth review of the literature. Then, the functioning of the model and the nature of value co-creation have been viewed through the lenses of service perspective and stakeholder theory, and then the relationships and flows between the components of the business model have been visualized with a dynamic model. Findings The institutional environment leads Turkish TPs to have similar business models with functional differences. The value is co-created by stakeholders in TPs and value co-creation depends on the skills, competencies and cooperative efforts of all actors involved in the functioning of the business model. Practical implications This paper provides insight for TP management companies to improve their business models, for policymakers to refine institutional framework to enable effective functioning of TPs and for stakeholders to understand their role in value co-creation. Originality/value This paper provides a dynamic framework and a model for understanding business models of TPs and the value co-creation process, which is an understudied area, especially in a developing country context. It also extends the business model and value co-creation literature in the context of TPs by integrating multiple theoretical perspectives.

Digital Archaeological Archiving in Sweden: the Swedish National Data Service perspective

In the past, data from archaeological investigations, as well as research projects led by universities have not been archived or made publicly accessible. Synthetic publications such as papers, reports and articles have been available, but not the underlying data files containing the original data to be reused or combined with new/other datasets for further research. Archaeological investigations are regulated within Sweden, but it has only recently been possible for that data to be preserved and disseminated in a more streamlined way. The mandatory requirement to archive research data at universities is often not enforced, resulting in a loss of data that is very problematic. This is now slowly changing owing to requirements from both governmental bodies and funding agencies, and therefore the future of archaeological data in Sweden looks a bit brighter.