bluuebunny/crossref_metadata_2025_split huggingface dataset:
Remote auditing and its impacts on auditors’ work and work-life balance: auditors’ perceptions and implications
Authors: Lorentzon Johan Ingemar , Fotoh Lazarus Elad , Mugwira Tatenda 
Published: October 2023

Purpose
This paper aims to explore the impacts of remote auditing on auditors’ work and work-life balance.

Design/methodology/approach
This paper adopted a qualitative online survey approach using open-ended reflections from 98 highly experienced auditors. The survey design aligns with a “Big Q” approach to qualitative data. The reflections were interpreted through the theoretical lens of the social presence theory.

Findings
Auditors underscore that remote auditing has improved their work-life balance since it offers flexibility, greater autonomy and efficient use of time. However, they believe less social contact due to remote auditing can hurt their work.

Research limitations/implications
This study aimed to holistically comprehend the concept of work-life balance in a remote auditing setting. Therefore, the study refrained from making comparisons based on demographic information (e.g. gender, experience and type of audit firm).

Practical implications
The findings highlight the need for adopting flexible work arrangements that prioritise auditors’ well-being. This is critical for making the audit profession attractive and enhancing overall audit quality. Updated regulatory guidance and controls are needed concerning the use of technologies in remote auditing to ensure high-quality audits.

Social implications
The findings of this study can positively reshape public perception of the audit profession. Firstly, enhanced work-life balance can improve audit quality. Secondly, incorporating emerging technologies in auditing can result in society perceiving auditors as adaptive to innovation and technological advancement that has been touted for their potential for enhancing the efficiency and effectiveness of audit and audit quality, potentially enhancing societal trust in auditing.

Originality/value
The findings of this study complement the auditing literature that has mainly focused on the traditional work paradigm, requiring in-person presence. The authors identify potential challenges emanating from auditors’ remote work and propose solutions for audit firms to improve work-life balance in a remote work setting.
Do employees involved in career accidents experience greater work engagement? The moderating role of job resources
Authors: Ugwu Fabian O. , Ugwu Lawrence E. , Okpata Fidelis O. , Onyishi Ike E. 
Published: October 2023

PurposeThis study investigated whether job resources (i.e. strengths use support, career self-management and person–job [PJ] fit) moderate the relationship between perceived involvement in a career accident (PICA) and work engagement.Design/methodology/approachThe study adopted a time-lagged design (N = 398; 69% male), and data were collected at two-point of measurements among Nigerian university academics.FindingsResults of the present study indicated that employees with higher PICA scores reported low work engagement. Strength use support had significant direct positive main effects on employee work engagement and also produced a significant moderation effect between PICA and work engagement. Career self-management (CSM) was positively related to employee work engagement. The moderation effect of CSM on the relationship between PICA and work engagement was also significant. Results of the present study further indicated that P-J fit was related positively to work engagement and also moderated the negative relationship between PICA and work engagement.Originality/valueDearth of employment opportunities has led individuals to choose their career by chance, but empirical studies that validate this assertion are lacking. Few available studies on career accident were exclusively conducted in Western European contexts. The current study therefore deepens the understanding of career accident and work engagement in a neglected context such as Nigeria.
The role of engagement and knowledge-sharing in the high-performance work systems–innovative behaviour relationship
Authors: Escribá-Carda Naiara , Canet-Giner Teresa , Balbastre-Benavent Francisco 
Published: October 2023

PurposeThis paper aims to examine two indirect mechanisms through which employees' perceptions of high-performance work systems (HPWS) foster employees' innovative behaviour (IB). Particularly, this study analyses the sequential mediating role of work engagement and knowledge-sharing in this relationship at the individual level.Design/methodology/approachUsing researchers and professors working at a Spanish state university as an empirical sample and applying partial least squares structural equation modelling (PLS-SEM), the authors test hypotheses regarding the impact of the indirect and sequential effect of engagement and knowledge-sharing on the relationship between employees' perceptions of HPWS and IB.FindingsFindings indicate the existence of a sequential mediating effect of work engagement and knowledge-sharing. The authors' results suggest that the existence of engagement is necessary for the influence of HPWS on IB to become effective.Social implicationsThe authors' results also highlighted the importance of suitable design and implementation for HPWS so that employees feel motivated and dedicated to their work.Originality/valueThe authors' findings contribute to the understanding of the mechanisms by which HPWS enhance employees' IB, and the results are especially salient in advancing the theoretical understanding of how HPWS, engagement and knowledge-sharing are relevant variables for IB.
Promoting perceived service quality and organisational performance through customer retention strategies: the moderating role of ICT
Authors: Lovemore Chikazhe , Chavunduka Desderio , Chinofunga Shakemore , Marere Rumbidzai Patience , Chifamba Oniwel , Kaviya Martha 
Published: October 2023

PurposeThe major objective of the study is to investigate the effect of selected customer retention strategies (fair pricing, online marketing and frequent communication) on perceived service quality and organisational performance within the retail sector in Zimbabwe. Also, the study sought to understand the moderating role of ICT on the effect of customer retention strategies on perceived service quality and organisational performance.Design/methodology/approachA cross-sectional survey of 280 employees within Zimbabwe's retail sector was adopted and respondents were selected using simple random sampling method. A structured questionnaire with Likert type questions was used to gather data.FindingsThe study findings indicate that the performance of organisations within the retail sector is influenced by superior service quality, selected customer retention strategies and also moderated by the use of ICT.Originality/valueThe study contributes to the business management body of knowledge by assessing the effect of selected customer retention strategies (fair pricing, online marketing and frequent communication) on perceived service quality and organisational performance within the retail industry of an emerging economy. The study is also unique in that it used ICT to moderate the effect of selected customer retention strategies on perceived service quality and organisational performance.
High-performance work systems and proactive behavior: the mediating role of customer-oriented behavior
Authors: Matsuo Makoto 
Published: October 2023

PurposeAlthough high-performance work systems (HPWS) have been shown to promote employees' proactive behavior, only a limited number of studies have examined this process. This study explores how HPWS promote proactive behavior through learning goal orientation (LGO) and customer-oriented behavior (COB).Design/methodology/approachA questionnaire survey was conducted with 279 healthcare workers in nursing homes. Structural equation modeling was conducted to test the hypotheses.FindingsThe results show that HPWS positively influenced proactive behavior through COB and that HPWS positively influenced proactive behavior through LGO and subsequently through COB. The findings indicate that COB is vital in linking HPWS to proactive behavior in healthcare service organizations.Originality/valueThe results suggest that HPWS provide job resources that enable health care workers to take initiatives to change their work environment through performance management, incentive systems and training programs. This study is the first to identify the mediating role of COB in linking HPWS to proactive behavior.
Improvement of an order-to-cash business process by deploying lean six sigma tools: a case study
Authors: Kääriä Emilia , Shamsuzzoha Ahm 
Published: October 2023

PurposeThis study is focused to support an ongoing development project of the case company's current state and the challenges of the order-to-cash (O2C) process. The O2C process is the most visible process to the customer, and therefore, its punctual and fluent order management is vital. It is observed that the high degree of manual work in the O2C process causes mistakes, delays and rework in the process. The purpose of this article is therefore to analyze the case company's current state of the O2C process as well as to identify the areas of development in this process by deploying the means of Lean Six Sigma tools such as value stream mapping (VSM).Design/methodology/approach The study was conducted as a mix of quantitative and qualitative analysis. Based on both the quantitative and qualitative data, a workshop on VSM was organized to analyze the current state of the O2C process of a case company, engaged in the energy and environment sector in Finland.Findings The results found that excessive manual work was highly connected to inadequate or incorrect data in pricing and invoicing activities, which resulted in canceled invoices. Canceled invoices are visible to the customer and have a negative impact on the customer experience. This study found that by improving the performance of the O2C process activities and improving communication among the internal and external stakeholders, the whole O2C process can perform more effectively and provide better customer value.Originality/value The O2C process is the most visible process to the customer and therefore its punctual and fluent order management is vital. To ensure that the O2C process is operating as desired, suitable process performance metrics need to be aligned and followed. The results gathered from the case company's data, questionnaire interviews, and the VSM workshop are all highlighted in this study. The main practical and managerial implications were to understand the real-time O2C process performance, which is necessary to ensure strong performance and enhance continuous improvement of the O2C process that leads to operational excellence and commercial competitiveness of the studied case company.
Stimulating employee performance and well-being: a review of mindfulness impact in the hospitality sector
Authors: Dsouza Melanie Pius , Shetty Ankitha , Dinesh Tantri Keerthi , Damodar Pooja 
Published: October 2023

PurposeMindfulness is gaining popularity in the business world as a way to improve mental health and productivity in employees. However, the application of mindfulness for employees in the hospitality sector is still in its nascent stage. This paper aims to synthesize the evidence on the effectiveness of mindfulness practice on employees in this high-pressure service industry.Design/methodology/approachThis narrative review identifies and integrates insights from journal articles researching mindfulness in the hospitality industry. Synthesis and reflective description of the literature reveal an exigent need for practice, policy-making and future research.FindingsThis review paper describes mindfulness-based interventions used in the literature. It shows how the practice of mindfulness stimulates a culture of well-being and effectiveness at work, consequently having a positive impact on the customer and the organization. It points to the role of mindfulness in helping hospitality employees deal with stress, depression, anxiety, burnout and emotional labor peculiar to this industry, lowering absenteeism levels and turnover intention.Practical implicationsThis paper has implications for hospitality managerial practice, human resource (HR) policy development, employees at all levels in the hospitality industry, business coaches/trainers, educationists, students pursuing hospitality management and researchers.Originality/valueThis first review article on mindfulness in the hospitality industry lays the foundation to accentuate the need and benefits of prioritizing mindfulness in this sector. It provides directions for future research, application in HR management in hospitality and designing effective interventions.
Engaging institutions in crowdsourcing close-range photogrammetry models of urban cultural heritage
Authors: Ch'ng Eugene 
Published: October 2023

PurposeThe need to digitise is an awareness that is shared across our community globally, and yet the probability of the intersection between resources, expertise and institutions are not as prospective. A strategic view towards the long-term goal of cultivating and digitally upskilling the younger generation, building a community and creating awareness with digital activities that can be beneficial for cultural heritage is necessary.Design/methodology/approachThe work involves distributing tasks between stakeholders and local volunteers. It uses close-range photogrammetry for reconstructing the entire heritage site in 3D, and outlines achievable digitisation activities in the crowdsourced, close-range photogrammetry of a 19th century Cheah Kongsi clan temple located in George Town, a UNESCO World Heritage Site in Penang, Malaysia.FindingsThe research explores whether loosely distributing photogrammetry work that partially simulates an unorganised crowdsourcing activity can generate complete models of a site that meets the criteria set by the needs of the clan temple. The data acquired were able to provide a complete visual record of the site, but the 3D models that was generated through the distributed task revealed gaps that needed further measurements.Practical implicationsKey lessons learned in this activity is transferable. Furthermore, the involvement of volunteers can also raise awareness of ownership, identity and care for local cultural heritage.Social implicationsKey lessons learned in this activity is transferable. Furthermore, the involvement of volunteers can also raise awareness of identity, ownership, cultural understanding, and care for local cultural heritage.Originality/valueThe value of semi-formal activities indicated that set goals can be achieved through crowdsourcing and that the new generation can be taught both to care for their heritage, and that the transfer of digital skills is made possible through such activities. The mass crowdsourcing activity is the first of its kind that attempts to completely digitise a cultural heritage site in 3D via distributed activities.
Evaluation of building construction permission certificate and customer satisfaction in Lalitpur city: evidence from structural equation modeling
Authors: Thapa Ruman , Devkota Niranjan , Dhakal Krishna , Puri Vaibhav , Mahato Surendra , Paudel Udaya Raj 
Published: October 2023

PurposeObtaining building permit certificate is an essential component of construction endeavors, but it can be cumbersome sometimes. The process is frequently beset with obstacles, including bureaucratic impediments, red-tapism, prolonged authorization protocols and insufficient inter-agency collaboration which result in project timeline extension, cost escalation and applicant dissatisfaction. Therefore, this study aims to examine customer satisfaction with the assessment of building construction permit certificates in Lalitpur, Nepal.Design/methodology/approachFollowing the notion of evaluation model theory, this study adopts an explanatory research design to determine the causal relationship between latent and observed variables. People who have recently completed the construction of their building and those people whose construction work is pending make up the population for the study. A total of 198 samples were collected by following the convenience sampling method from Lalitpur, Nepal. The primary data are collected by using the structured questionnaire with the interview process where the data are statistically evaluated using descriptive and inferential analysis using the KOBO toolbox, SPSS and AMOS. The connection between variables was examined using structural equation modeling (SEM).FindingsResults indicate that the negligence of the employees, the attitude of the employees, the need for additional costs and the hiring of the agent are the most significant obstacles encountered by customers during the process of getting construction permit. Regarding the whole assessment system, the general population expresses displeasure. SEM results indicate that environment and quality are significantly related to customer satisfaction.Originality/valueThis paper's novelty lies in its Nepal-specific inquiry into the relationship between building permit acquisition procedures and customer contentment. The study provides a distinctive viewpoint on this context by combining evaluation model theory and SEM. The localized approach emphasizes the importance of customized strategies to improve customer satisfaction, adding to the current literature on the subject. The study's use of SEM as a quantitative analysis tool enhances its methodological rigor. This interdisciplinary research offers valuable insights for academics, practitioners and policymakers in Nepal and contributes to the wider field of construction and customer satisfaction.
Sustainability concepts in global high-rise residential buildings: a scientometric and systematic review
Authors: Lam Edmond Wai-Ming , Chan Albert P.C. , Olawumi Timothy O. , Wong Irene , Kazeem Kayode Olatunji 
Published: October 2023

PurposeSustainability has been the subject of several scientific investigations. Many researchers in the construction industry have also examined a range of sustainability-related studies. However, few studies have thoroughly reviewed implementing sustainability concepts in high-rise residential buildings (HRRBs).Design/methodology/approachBy adopting scientometrics and systematic review (SR), this study seeks to map out recent sustainability trends and concepts in the design, development and operation of HRRBs worldwide and in Hong Kong. With a focus on bibliographic records from the Web of Science (WoS) database, 1,395 journal articles from 2013 to 2022 were analysed. Furthermore, thirteen studies were systematically reviewed.FindingsThe SR indicated that sustainable practices in developing Hong Kong's HRRBs emphasised zero-carbon buildings, reduced energy usage and energy-efficient retrofitting. Likewise, terms such as BIM, urban density, life cycle assessment and system dynamics are strongly connected with clusters that include “residential buildings”, “high-rise buildings” and “high-rise residential buildings”. The study identified significant themes in establishing HRRBs by combining sustainable practices, emphasising urban governance and policy management, building performance and thermal comfort, energy and design optimisation, occupant behaviour and sensitivity analysis. Core sustainability ideas have improved resource management, air quality management and knowledge of user behaviour in HRRBs.Originality/valueThe study allows researchers and practitioners to explore future research directions in the built environment per the application of sustainable concepts in the development of HRRBs from design, construction and post-construction phases.
Impact of Reservoir Heterogeneity on Bitumen Content in the Mackay River Oil Sands, Athabasca (Canada)
Authors: YANG Xiaofa , YU Diyun , WU Suwei , REN Junhao , CHENG Dingsheng , HUANG Jixin , YANG Chengyu , MA Guoqing , LI Meijun 
Published: October 2023

AbstractThe Lower Cretaceous Manville Group of Upper McMurray Formation is one of the main bitumen reservoirs in Athabasca. In this study, the relationship between reservoirs heterogeneity and bitumen geochemical characteristics were analyzed through core and microscopic observation, lab analysis, petrophysics and logging data. Based on the sedimentology framework, the formation environment of high‐quality oil sand reservoirs and their significance for development were discussed. The results indicate that four types lithofacies were recognized in the Upper McMurray Formation based on their depositional characteristics. Each lithofacies reservoirs has unique physical properties, and is subject to varying degrees of degradation, resulting in diversity of bitumen content and geochemical composition. The tidal bar (TB) or tidal channel (TC) facies reservoir have excellent physical properties, which are evaluated as gas or water intervals due to strong degradation. The reservoir of sand bar (SB) facies was evaluated as oil intervals, due to its poor physical properties and weak degradation. The reservoir of mixed flat (MF) facies is composed of sand intercalated with laminated shale, which is evaluated as poor oil intervals due to its poor connectivity. The shale content in oil sand reservoir is very important for the reservoir physical properties and bitumen degradation degree. In the context of regional biodegradation, oil sand reservoirs with good physical properties will suffer from strong degradation, while oil sand reservoirs with relatively poor physical properties are more conducive to the bitumen preservation.
Investor attention and the predictability of the volatility of CNY‐CNH spreads: Evidence from a GARCH‐MIDAS model
Authors: Li Xiaoping , Zhang Zhipeng , Pan Junyu , Duan Jihong 
Published: October 2023

AbstractCombining the four aspects of self‐, macro, environmental, and policy attention, using backward‐looking rolling regressions, we construct novel international and domestic investor‐attention indices using the search volume index from Google Trends together with Baidu Index to investigate how investor attention affects the CNY‐CNH spreads volatility. Moreover, comparing different GARCH‐MIDAS models and conventional GARCH‐type models is conducted concerning the out‐of‐sample volatility forecasting capability. Our results show that: (i) international and domestic investor attention has a positive impact; and (ii) the GARCH‐MIDAS models involving investor attention improve forecast accuracy. In particular, the model with domestic investor attention has an advantage in forecasting.