Continuous monitoring, continuous auditing and continuous assurance are three methods that utilize a high degree of business intelligence and analytics. The increased interest in the three methods has led to multiple studies that analyze each method or a combination of methods from a micro-level. However, limited studies have focused on the perceived usage scenarios of the three methods from a macro level through the eyes of the end-user. In this study, we bridge the gap by identifying the different usage scenarios for each of the methods according to the end-users, the accountants. Data has been collected through a survey, which is analyzed by applying a nominal analysis and a process mining algorithm. Results show that respondents indicated 13 unique usage scenarios, while not one of the three methods is included in all of the 13 scenarios, which illustrates the diversity of opinions in accountancy practice in the Netherlands.
This study investigated perceptions of organizational change management among executive coaches working with British higher-education leaders and factors that make leaders effective when managing change. This basic qualitative research used semi-structured interviews with eight executive coaches selected through purposeful sampling. As main challenges to efficient, inclusive change management, participants mentioned leaders’ lack of a strategic vision or plan, lack of leadership and future leader development programs, and lack of clarity in decision-making. They recognized that leaders’ academic and professional profiles are positively viewed and said that, with coaching and support in leadership and strategic planning, these people can inspire the academic community and promote positive change. Additional emphasis was given to the role of coaching in the development of key soft skills (honesty, responsibility, resiliency, creativity, proactivity, and empathy, among others), which are necessary for effective change management and leadership in higher education. The paper’s implications have two aspects. First, the lessons of the actual explicit content of the coaches’ observations (challenges to efficient change management and views of leaders); second, the implications of these observations (how coaching can help and what leaders need).
This dissertation presents research on customers’ perceptions of cleanliness in service environments. The research contributes to the gap in the literature on cleanliness examined from a customer perspective, and adds to the understanding of environmental cues that influence perceived cleanliness. Part one of the dissertation includes the operationalisation of the concept of perceived cleanliness and the development of an instrument to measure perceived cleanliness. Results showed that perceived cleanliness consists of three dimensions: cleaned, fresh, and uncluttered. Next, the Cleanliness Perceptions Scale (CP-scale) was developed and validated in different service environments, resulting in a 12 item questionnaire that can be used to measure perceived cleanliness in service environments. Part two includes the experimental research on the effects of different environmental cues on perceived cleanliness. It furthermore explores to what extent the effects of these environmental cues on perceived cleanliness can be explained by the concept of priming. The experiments demonstrated that particular environmental cues influence perceived cleanliness: the visible presence of cleaning staff, light colour, light scent, and uncluttered architecture positively influence customers’ perceptions of cleanliness in service environments. Also, empirical support was found for priming as one of the mechanisms involved in the effects.Part three reflects on the implications of the dissertation for theory and practice. The research provides knowledge that is relevant for the fields of facility management, service marketing, social psychology, and environmental psychology. The dissertation improves the understanding of the concept of perceived cleanliness by enabling scholars and practitioners to measure the concept and the effects of particular environmental cues in service environments.
MULTIFILE
