5,694 research outputs found
UMSL Bulletin 2023-2024
The 2023-2024 Bulletin and Course Catalog for the University of Missouri St. Louis.https://irl.umsl.edu/bulletin/1088/thumbnail.jp
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The impact of employees' working relations in creating and retaining trust: the case of the Bahrain Olympic Committee
Introduction: This thesis investigates the impact of employeesâ working relations in creating, maintaining and retaining trust in the Bahrain Olympic Committee (BOC).
Aim: The main aim of this thesis is to determine how the three groups of Organisational Trust variables, namely Social System Elements (SSE), Factors of Trustworthiness (FoT) and Third-Party Gossip (TPG), affect employeesâ Organisational Trust (OTR) in the BOC and promote Organisational Citizenship Behaviour (OCB). To answer this main aim, a conceptual framework was created that focused on exploring the following research aims: (1) the interrelationship between SSE and FoT, (2) the effect of SSE on OTR, (3) the impact of TPG on OTR and (4) the effect of OTR on overall OCB.
Methodology: The study uses a mixed-method case study research style that included in-depth semi-structured interviews with 17 managers, an online questionnaire survey with 320 employees of the BOC and an analysis of the BOCâs Annual Reports from 2015 to 2018.
Results: The qualitative and quantitative findings indicate, firstly, that there is a significant interrelationship between SSE and FoT, establishing that SSEâs perception of organisational justice (OJ), including that FoTs benevolence and integrity as the most important factors in yielding employeesâ trust in the BOC. Secondly, it has been established that SSEs have significant direct and indirect effects on OTR. Thirdly, negative and positive TPG concurrently occurred in the BOC and the prevalence of negative TPG poses more impact on OTR. Finally, this studyâs findings demonstrated OTRâs effect in generating OCB, including that Civic Virtue was rated as the most preferred of the five OCB themes; this indicates the managersâ and the employeesâ strong emotional attachment and support of the activities taking place at the BOC.
Contributions: Overall, this thesis substantially contributes to OTR literature, particularly in the context of the Middle East. It also proposes several insightful recommendations for future research and practical implications for practitioners in the field of Organisational Trust
An empirical investigation of the relationship between integration, dynamic capabilities and performance in supply chains
This research aimed to develop an empirical understanding of the relationships between integration,
dynamic capabilities and performance in the supply chain domain, based on which, two conceptual
frameworks were constructed to advance the field. The core motivation for the research was that, at
the stage of writing the thesis, the combined relationship between the three concepts had not yet
been examined, although their interrelationships have been studied individually.
To achieve this aim, deductive and inductive reasoning logics were utilised to guide the qualitative
study, which was undertaken via multiple case studies to investigate lines of enquiry that would
address the research questions formulated. This is consistent with the authorâs philosophical
adoption of the ontology of relativism and the epistemology of constructionism, which was considered
appropriate to address the research questions. Empirical data and evidence were collected, and
various triangulation techniques were employed to ensure their credibility. Some key features of
grounded theory coding techniques were drawn upon for data coding and analysis, generating two
levels of findings. These revealed that whilst integration and dynamic capabilities were crucial in
improving performance, the performance also informed the former. This reflects a cyclical and
iterative approach rather than one purely based on linearity. Adopting a holistic approach towards
the relationship was key in producing complementary strategies that can deliver sustainable supply
chain performance.
The research makes theoretical, methodological and practical contributions to the field of supply
chain management. The theoretical contribution includes the development of two emerging
conceptual frameworks at the micro and macro levels. The former provides greater specificity, as it
allows meta-analytic evaluation of the three concepts and their dimensions, providing a detailed
insight into their correlations. The latter gives a holistic view of their relationships and how they are
connected, reflecting a middle-range theory that bridges theory and practice. The methodological
contribution lies in presenting models that address gaps associated with the inconsistent use of
terminologies in philosophical assumptions, and lack of rigor in deploying case study research
methods. In terms of its practical contribution, this research offers insights that practitioners could
adopt to enhance their performance. They can do so without necessarily having to forgo certain
desired outcomes using targeted integrative strategies and drawing on their dynamic capabilities
Anime Studies: media-specific approaches to neon genesis evangelion
Anime Studies: Media-Specific Approaches to Neon Genesis Evangelion aims at advancing the study of anime, understood as largely TV-based genre fiction rendered in cel, or cel-look, animation with a strong affinity to participatory cultures and media convergence. Making Neon Genesis Evangelion (Shin Seiki Evangerion, 1995-96) its central case and nodal point, this volumen forground anime as a media with clearly recognizable aesthetic properties, (sub)cultural affordances and situated discourses
International Academic Symposium of Social Science 2022
This conference proceedings gathers work and research presented at the International Academic Symposium of Social Science 2022 (IASSC2022) held on July 3, 2022, in Kota Bharu, Kelantan, Malaysia. The conference was jointly organized by the Faculty of Information Management of Universiti Teknologi MARA Kelantan Branch, Malaysia; University of Malaya, Malaysia; Universitas Pembangunan Nasional Veteran Jakarta, Indonesia; Universitas Ngudi Waluyo, Indonesia; Camarines Sur Polytechnic Colleges, Philippines; and UCSI University, Malaysia. Featuring experienced keynote speakers from Malaysia, Australia, and England, this proceeding provides an opportunity for researchers, postgraduate students, and industry practitioners to gain knowledge and understanding of advanced topics concerning digital transformations in the perspective of the social sciences and information systems, focusing on issues, challenges, impacts, and theoretical foundations. This conference proceedings will assist in shaping the future of the academy and industry by compiling state-of-the-art works and future trends in the digital transformation of the social sciences and the field of information systems. It is also considered an interactive platform that enables academicians, practitioners and students from various institutions and industries to collaborate
Blockchain Technology: Disruptor or Enhnancer to the Accounting and Auditing Profession
The unique features of blockchain technology (BCT) - peer-to-peer network, distribution ledger, consensus decision-making, transparency, immutability, auditability, and cryptographic security - coupled with the success enjoyed by Bitcoin and other cryptocurrencies have encouraged many to assume that the technology would revolutionise virtually all aspects of business. A growing body of scholarship suggests that BCT would disrupt the accounting and auditing fields by changing accounting practices, disintermediating auditors, and eliminating financial fraud. BCT disrupts audits (Lombard et al.,2021), reduces the role of audit firms (Yermack 2017), undermines accountants' roles with software developers and miners (Fortin & Pimentel 2022); eliminates many management functions, transforms businesses (Tapscott & Tapscott, 2017), facilitates a triple-entry accounting system (Cai, 2021), and prevents fraudulent transactions (Dai, et al., 2017; Rakshit et al., 2022). Despite these speculations, scholars have acknowledged that the application of BCT in the accounting and assurance industry is underexplored and many existing studies are said to lack engagement with practitioners (Dai & Vasarhelyi, 2017; Lombardi et al., 2021; Schmitz & Leoni, 2019).
This study empirically explored whether BCT disrupts or enhances accounting and auditing fields. It also explored the relevance of audit in a BCT environment and the effectiveness of the BCT mechanism for fraud prevention and detection. The study further examined which technical skillsets accountants and auditors require in a BCT environment, and explored the incentives, barriers, and unintended consequences of the adoption of BCT in the accounting and auditing professions. The current COVID-19 environment was also investigated in terms of whether the pandemic has improved BCT adoption or not.
A qualitative exploratory study used semi-structured interviews to engage practitioners from blockchain start-ups, IT experts, financial analysts, accountants, auditors, academics, organisational leaders, consultants, and editors who understood the technology. With the aid of NVIVO qualitative analysis software, the views of 44 participants from 13 countries: New Zealand, Australia, United States, United Kingdom, Canada, Germany, Italy, Ireland, Hong Kong, India, Pakistan, United Arab Emirates, and South Africa were analysed.
The Technological, Organisational, and Environmental (TOE) framework with consequences of innovation context was adopted for this study. This expanded TOE framework was used as the theoretical lens to understand the disruption of BCT and its adoption in the accounting and auditing fields. Four clear patterns emerged. First, BCT is an emerging tool that accountants and auditors use mainly to analyse financial records because technology cannot disintermediate auditors from the financial system. Second, the technology can detect anomalies but cannot prevent financial fraud. Third, BCT has not been adopted by any organisation for financial reporting and accounting purposes, and accountants and auditors do not require new skillsets or an understanding of the BCT programming language to be able to operate in a BCT domain. Fourth, the advent of COVID-19 has not substantially enhanced the adoption of BCT. Additionally, this study highlights the incentives, barriers, and unintended consequences of adopting BCT as financial technology (FinTech). These findings shed light on important questions about BCT disrupting and disintermediating auditors, the extent of adoption in the accounting industry, preventing fraud and anomalies, and underscores the notion that blockchain, as an emerging technology, currently does not appear to be substantially disrupting the accounting and auditing profession.
This study makes methodological, theoretical, and practical contributions. At the methodological level, the study adopted the social constructivist-interpretivism paradigm with an exploratory qualitative method to engage and understand BCT as a disruptive innovation in the accounting industry. The engagement with practitioners from diverse fields, professions, and different countries provides a distinctive and innovative contribution to methodological and practical knowledge. At the theoretical level, the findings contribute to the literature by offering an integrated conceptual TOE framework. The framework offers a reference for practitioners, academics and policymakers seeking to appraise comprehensive factors influencing BCT adoption and its likely unintended consequences. The findings suggest that, at present, no organisations are using BCT for financial reporting and accounting systems. This study contributes to practice by highlighting the differences between initial expectations and practical applications of what BCT can do in the accounting and auditing fields. The study could not find any empirical evidence that BCT will disrupt audits, eliminate the roles of auditors in a financial system, and prevent and detect financial fraud. Also, there was no significant evidence that accountants and auditors required higher-level skillsets and an understanding of BCT programming language to be able to use the technology. Future research should consider the implications of an external audit firm as a node in a BCT network on the internal audit functions. It is equally important to critically examine the relevance of including programming languages or codes in the curriculum of undergraduate accounting students. Future research could also empirically evaluate if a BCT-enabled triple-entry system could prevent financial statements and management fraud
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