bluuebunny/crossref_metadata_2025_split huggingface dataset:
Organizational socialization: the missing link between employee needs and organizational culture
Authors: Taormina Robert J. 
Published: October 2009

PurposeThe purpose of this paper is to address the two research gaps in the literature between employee needs and organizational socialization; and organizational socialization and organizational culture by examining the relationships among four employee motivational needs (for achievement, affiliation, autonomy, and power), four organizational socialization content areas (training, understanding, coworker support, and future prospects), and three facets of organizational culture (bureaucratic, innovative, and supportive).Design/methodology/approachQuestionnaire data of 156 full‐time employees from a variety of organizations are analyzed by correlations, regressions, and structural equation modeling (SEM).FindingsEmployee motivational needs explain significant variance for all socialization domains; whereas socialization explains significant variance for all organizational cultures (while needs explain little or no variance for culture). Regression and SEM analyses establish that organizational socialization links employee needs to organizational culture.Research limitations/implicationsWhereas socialization is confirmed as the link between the person and the organization, future studies could examine how the socialization content areas link persons to other organizational variables, such as leadership styles and political behavior.Practical implicationsEmployee needs should be taken into account as regards the content domains of organizational socialization programs, and management should consider these domains as relevant to the socialization of employees in all types of organizational cultures.Originality/valueThis is the first empirical study on the interrelationships among employee needs, organizational socialization content areas, and facets of organizational culture.
Contextualizing the features of the psychological contract: the case of Malta
Authors: Cassar Vincent , Briner Rob 
Published: October 2009

PurposeThe psychological contract is defined as a perceived exchange agreement of promissory obligations between employee and organization. Most approaches to this concept ignore the role of context in shaping its features. However, others have pointed out the need to evaluate the features of the construct within the context in which it is studied. Three salient features of the construct include the use of the term “promises” versus “obligations”, its implicit nature and reference to the “other” party, and the exchange content. Rousseau and Schalk suggest that these features are weighted and interpreted differently across different countries. The purpose of this paper is to test this proposition in the island state of Malta, a European Union micro‐state.Design/methodology/approachSemi‐structured interviews are used. Three questions are addressed: do employment obligations vary from promises in this context? Are employment obligations in this context necessarily explicited? Who is considered the employer in this context?.FindingsThe results show that some findings are similar to those found in other settings (e.g. acknowledgement of an exchange relationship in employment), others are more context‐bound (e.g. the meaning of obligations as predicting future reciprocal behaviours compared to promises). The paper also shows that many of these understandings are related to and construed by the way the employment relationship is construed in a country like Malta.Originality/valueThese findings strengthen the need to incorporate the contextual realities in which the features of the construct are employed as this has implications for both the generalizability of results and theory building.
Auditors' internal control opinions: do they influence judgments about investments?
Authors: Schneider Arnold 
Published: October 2009

PurposeThe purpose of this paper is to examine the impact of internal control opinions on individuals' judgments about investments.Design/methodology/approachThe approach used is a behavioral experiment where risk assessments and judgments about investments are made for four internal control opinion scenarios.FindingsThe results indicate that the type of internal control opinion made no difference for either risk assessments or investment decisions.Research limitations/implicationsParticipants are provided with data sets that do not contain all of the information they may acquire when they make actual investment decisions. Also, there is a lack of real consequences for making good or poor investment decisions.Practical implicationsThe type of internal control opinion has no effect on risk assessments or investing intentions. Thus, other considerations apparently dominate internal control opinions when making judgments about investments.Originality/valueThis is the first paper to examine whether intentions to invest might be affected by internal control opinions.
The effect of goals on auditors' judgments and their perceptions of and conformity to other auditors' judgments
Authors: Asare Stephen K. , Cianci Anna M. 
Published: October 2009

PurposeThe purpose of this paper is to investigate the effect of goals on: auditors' inventory write‐off judgments; the conformity of their judgments (i.e. the degree of consistency between these judgments and the judgments they perceive other auditors will make); and the calibration of their judgments (i.e. the extent to which these perceived judgments agree with actual judgments of the other auditors).Design/methodology/approachAn experiment was conducted in which 92 auditors are assigned either an accuracy goal, a goal to get along with the client, or a combined accuracy and get along goal (i.e. both goals), and are asked to make an inventory write‐off judgment.FindingsConsistent with expectations, auditors with accuracy goals are more likely to recommend a write‐off of inventory than auditors in the other goal conditions; and auditors with both goals are more likely to recommend a write‐off than those with the get along goal. Also, while auditors' judgments are well calibrated, mixed evidence of conformity is found.Practical implicationsGoals may be a tool which audit regulators and practitioners could use to enhance audit effectiveness. In addition, the interactive audit environment may contribute to auditors' well calibrated judgments but judgment conformity may require more (such as accountability or incentives) than knowledge of other auditors' judgments.Originality/valueThis is the first paper to examine the impact of explicit and competing goals on the calibration and conformity of auditors' judgments.
A summary of the global Common Body of Knowledge 2006 (CBOK) study in internal auditing
Authors: Burnaby Priscilla , Hass Susan 
Published: October 2009

PurposeThe 2006 global Common Body of Knowledge (CBOK) study is part of an ongoing research program designed to document how internal auditing is practiced. The purpose of this paper is to summarize responses to three global surveys of internal auditors.Design/methodology/approachBased on literature reviews and a pre‐scope questionnaire, the researchers develop three questionnaires that are answered by internal auditors world wide. Topics in the questionnaires, which are translated from English into 16 languages, include the attributes of an effective internal audit activity (IAA); compliance with The Institute of Internal Auditor (IIA) Standards; internal auditor skills, competencies, and knowledge; internal audit tools and techniques; and emerging roles of the IAA.FindingsThe profession of internal auditing is a rich resource for organizations as the IAA monitors the adequacy and effectiveness of management's internal control framework and contributes to the integrity of corporate governance; risk assessment; and financial, operating, and IT systems.Practical implicationsThe participation of IIA members from 91 countries and 9,366 usable responses provides information about the evolving role of internal auditing as a value‐added activity that helps an organization manage its risks and take advantage of opportunities. The CBOK 2006 database can be used to improve the understanding of the current state of internal auditing practices; anticipate the use of new skills, tools, and technologies; and promote the enhancement of standardization and performance of internal auditing world wide.Originality/valueThis paper summarizes information in the most comprehensive database ever to capture a current view of the global state of the internal audit profession.
Usage of Internal Auditing Standards by companies in the United States and select European countries
Authors: Burnaby Priscilla A. , Abdolmohammadi Mohammad , Hass Susan , Sarens Gerrit , Allegrini Marco 
Published: October 2009

PurposeThe purpose of this paper is to investigate differences in the degree of usage and compliance with the Institute of Internal Auditors (IIA) International Standards for the Professional Practices of Internal Auditing (Standards) by organizations' internal audit activities (IAA) located in the USA and a sample of European countries which have affiliates with the IIA. This paper shows the differences among Belgium, Italy, The Netherlands, the UK and Ireland, and the USA with respect to the level of use of the Standards and compliance with the Standards by respondents' IAAs.Design/methodology/approachSurvey results from questionnaires sent to IIA members in September 2006 about various topics relating to internal auditing are summarized in the Common Body of Knowledge 2006 database. These results are compared among Belgium, Italy, The Netherlands, the UK and Ireland, and the USA.FindingsThis paper shows the differences among Belgium, Italy, The Netherlands, the UK and Ireland, and the USA with respect to the level of use of the Standards and compliance with the Standards by respondents' IAAs. There are significant levels of variation in responses by country. For Standards 1300, Quality Assurance and Improvement Program, and 2600, Resolution of Management's Acceptance of Risks, respondents indicate high levels of non‐compliance.Originality/valueThis study compares the status of the use of the IIA Standards in five countries to determine if there is any difference in application in different parts of the world.
Internal audit – an Asia‐Pacific profile and the level of compliance with Internal Auditing Standards
Authors: Leung Philomena , Cooper Barry J. 
Published: October 2009

PurposeThe purpose of this paper is to provide an overview of the profile of internal audit in five Asia‐Pacific countries and investigate the usage and compliance with the Institute of Internal Auditors (IIA) International Standards for the Professional Practices of Internal Auditing (Standards) by organizations' internal audit activities (IAAs). This paper shows the differences between Australia, China, Japan, New Zealand and Taiwan. It also discusses part of the results of the Common Body of Knowledge 2006 global study conducted by the IIA.Design/methodology/approachThe paper reports the results of a questionnaire survey sent to the global membership of the IIA in September 2006 on various aspects of internal audit practices.FindingsThe profile of internal audit differs amongst the countries with much older organizations exist in Australia, Japan and New Zealand. Respondents in New Zealand, Japan, Chinese Taiwan, China and Australia all report to have a reasonably high level of usage of Standards. However, Australia has the highest number of respondents who report that they are in full compliance of the Standards.Originality/valueThis is the first global study of internal auditors' compliance with the IIA Standards.
Usage of Internal Auditing Standards and internal auditing activities in South Africa and all respondents
Authors: Marais Marinda , Burnaby Priscilla A. , Hass Susan , Sadler Elmarie , Fourie Houdini 
Published: October 2009

PurposeThe purpose of this paper is to compare the responses of South African respondents with all Common Body of Knowledge (CBOK) 2006 respondents in the areas of compliance with the Institute of Internal Auditors' (IIA) International Standards for the Professional Practice of Internal Auditing (Standards) and several areas of the internal audit activity's (IAA) operations.Design/methodology/approachThis paper summarises and discusses the survey results from questionnaires sent to the IIA members as of September 2006. For selected topics, the CBOK 2006 database is compared for South African respondents and non‐South African respondents.FindingsThe paper finds that South Africans have a higher level of compliance with the Standards than those respondents residing in other parts of the world. Since the internal auditing profession is so young in South Africa, compliance with the Standards gives structure and support to the new IAAs and internal auditors.Originality/valueThis is the first study comparing the status of the South African internal auditing profession with the global state of internal auditing, activities performed by internal auditors and the perception of the IAAs in their organizations.
Business as environmental steward: the growth of greening
Authors: Olson Eric G. 
Published: October 2009

PurposeBusiness initiatives that improve environmental impact are increasing in number and the trend continues to accelerate. However, there is a growing consensus that transformations to protect the environment and conserve natural resources should be more pervasive and much larger steps than those already being taken are needed. Among the difficult challenges that business leaders and practitioners face today is to understand the driving forces that encourage environmental sustainability in the context of their own operation. This work articulates the key drivers of “green” activities that support environmental stewardship, and their relevance to business management.Design/methodology/approachEnvironmental stewardship is positioned as a growth area, business leaders are already taking action to apply environmental sustainability principles, and each key driver of environmental stewardship is discussed separately. A rationale for each driver is provided, business management implications are articulated, and real world cases for what businesses are actually doing in the marketplace are described.FindingsThis work defines the drivers of environmental stewardship for business leaders, and connects those drivers directly to management implications and real world, actual cases of business activity. With this approach and framework, businesses can easily use the same approach to identify which drivers they are responding to, and which others may have gaps that represent a competitive risk if no action is taken.Originality/valueBusiness leaders and practitioners can use insights provided in this work to better understand the driving forces behind environmental improvement actions, and better align their own initiatives to achieve higher business value and environmental stewardship. Without understanding the driving forces behind their actions, businesses are likely to sub‐optimize their transformation initiatives and fail to realize the expected value.
Social networks: the future of marketing for small business
Authors: Harris Lisa , Rae Alan 
Published: October 2009

PurposeThe authors review recent developments in online marketing strategy that demonstrate the growing power of online communities in building brand reputations and customer relationships.Design/methodologies/approachThis work draws upon the results of an ongoing research project that is investigating the use of new technologies by entrepreneurial growing businesses in the London area. A range of examples from our 30 case study businesses are drawn upon to illustrate some of the opportunities and threats associated with these new marketing priorities.FindingsThe authors conclude that social networks will play a key role in the future of marketing; externally they can replace customer annoyance with engagement, and internally they help to transform the traditional focus on control with an open and collaborative approach that is more conducive to success in the modern business environment.Research limitations/implicationsFurther research should aim to track this activity as it integrates with more mainstream marketing over time.Practical implicationsDevelopments in the technologies themselves, as well as a reduction in costs, will mean that more and more information will be available to consumers. This results in unprecedented levels of transparency of dealings between businesses and their customers. A key challenge when engaging customers through these social networks is how to give away power and control while at the same time avoiding embarrassment to the company.Originality/valueThe paper provides practical guidance on the opportunities and threats associated with marketing through social networks, based on lessons learned from “early adopters”.
Leveraging intangibles: how firms can create lasting value
Authors: Lapointe Alain , Cimon Yan 
Published: October 2009

PurposeFirms are increasingly confronted with a complex and dynamic competitive environment. The purpose of this paper is to shed some light on the way firms can cope with – and succeed in – such an environment.Design/methodology/approachThe article examines major factors that are driving a global structural shift toward increased global competition. After identifying the difficulties behind the management of value creation, it focuses on the specific role of intangibles with a view to building a responsive firm.FindingsIt is found that intangibles are the key to sustaining value creation in a complex and dynamic environment. Following this, some consideration is given to the elements that help build responsive firms. The paper concludes by proposing actionable ways for managers to leverage intangible‐based practices.Originality/valueThe case for leveraging intangibles is advanced through a mix between an international business perspective and the combined role of knowledge and cluster‐like environments. Numerous real‐world examples help substantiate the analysis.
Let's talk: getting business and academia to collaborate
Authors: Hughes Tim , O'Regan Nicholas , Wornham David 
Published: October 2009

PurposeMany academics have raised concerns about the growing divide between academia and practice. While more collaborative research has been called for there is a lack of research into the actual practice of academic/practitioner engagement. This research aims to explore the application of strategic management theory and the role of universities in exchanging strategic management knowledge to practice.Design/methodology/approachIn depth interviews were undertaken with practitioners, academics and experts in order to get a balance of views from different perspectives.FindingsOrganizations seem to have absorbed standard, iconic strategy techniques and are not, generally, relying on academia for new insights. On the academic side there is some uncertainty about what industry “needs”. The transfer of new strategy approaches can only be achieved once practitioners acknowledge the credibility of academia in contributing to practitioner related issues.Practical implicationsFor academics to have credibility with practitioners the context and content of collaborations need to be more proactively managed through more effective processes. The context relates to understanding the operating environment that the firm is in and how the firm's goals and objective are aligned with that environment. The content refers to the program of research or action areas selected as part of the collaboration framework. The process refers to how the collaboration is handled.Originality/valueThe research takes up the challenge of exploring how academics and practitioners in strategic management can work more effectively together in order to apply the latest strategic thinking to the real‐life complexities of the contemporary business world.
Know your corporate IQ
Authors: Jackson Stuart E. 
Published: October 2009

PurposeMost business executives understand the importance of developing new products to support future growth. But they often fail to actively monitor their performance on this metric relative to their peers. Furthermore, many executives do not understand how innovation is critical to driving margins as well as growth. Tracking a company's Innovation Quotientsm, enables executives to assess how they are doing versus competitors in successfully developing new products and services. Examining a company's development pipeline enables executives to forecast their future Innovation Quotient and provides insights into the future performance of the business.Design/methodology/approachIn this article, Jackson considers a number of case examples of businesses that actively monitor their innovation performance and use it as an indicator of future success and value creation. Examples industries cited in the article include consumer products, electronics, industrial products and investment banking. The author then draws lessons that can be applied broadly across any business seeking to improve future growth and profitability through greater innovation.FindingsCompanies should proactively monitor their relative innovation performance compared to competitors using the Innovation Quotient metric. Measuring and monitoring a company's innovation rate and Corporate IQ can help management teams to take the tough choices, and build value for the long term when faced with the pressures of day to day performance. The companies that do the best job of building innovation capabilities and a strong development pipeline in tough times will be rewarded by even higher growth and margins when economic conditions improve.Originality/valueBusiness managers have always recognized that innovation is important to growth. This article extends that thinking to reinforce how a company's innovation performance relative to peers can drive not just future growth but higher future profitability as well.
Monitoring youth depression risk in Web 2.0
Authors: Goh Tiong‐Thye , Huang Yen‐Pei 
Published: October 2009

PurposeSocial networking sites have in recent years become an increasingly popular avenue for young people to express and to share their thoughts, views, and emotions. When young people are emotionally distressed for instance, instead of the traditional channel of consulting friends, parents or specialists, social networking blogs may provide a channel to share and release their emotions and intentions. The objective of the paper is to explore the use of text mining and data warehousing technologies to identify and monitor bloggers who are depressed and may be at risk of suicide, self harm or harming others.Design/methodology/approachThe paper first provides a literature review on relevant work in affective and emotional content text mining and relevant suicide research. An algorithm based on a weighted dictionary text search algorithm was developed to identify at risk bloggers to illustrate the viability of the system. An example that compares the percentage of at‐risk bloggers of three different countries – Australia, the UK and New Zealand‐– from a sample blog population is provided.FindingsThe results show that it is possible to use text mining technologies to identify depressed bloggers. However, there is a need for future research to improve identification and remove false alarms.Practical implicationsThe ability to identify at‐risk bloggers and to provide appropriate interventions could be critical in avoiding tragic consequences. Such a system could provide an e‐monitoring service for various social agencies to engage with potentially at‐risk bloggers.Originality/valueThe current research represents pioneer work in monitoring depression risk in weblogs – research on monitoring at‐risk bloggers is rather limited.