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 paper presents four research projects on organizational innovation in the Netherlands. These projects are still in a design and theoretical investigation stage, but the authors find it useful to share their findings and insights with the research community in order to inspire them with their ideas and research agenda. In the paper four constructs are explored that focus on the human factor in organizations and that may have a positive influence on organizational innovation. Shared leadership: It is often thought that, for innovation, only one brilliant mind with a break-through idea in a single flash of enlightenment is needed. Recent research, however, shows that most innovations are the result of team-flow and sharing and alternating leadership tasks. Social Capital: through leadership and decision making, by influencing trust, respect and commitment, the organizations social capital and thus its innovative power is increased. External consultancy: deployment of external consultants will add to knowledge and skills necessary for innovation. IT and workflow management: if handled correctly, the human factor can add substantial quality to the design and use of IT in organizations. The paper shows that the way these constructs are managed is crucial in influencing and motivating members of an organization to attribute to innovation and make use of the facilities that are offered to them.
