Search results for " business and management"
showing 10 items of 55 documents
Paraneeko tilintarkastuksen laatu keskeisten seikkojen raportoimisella tilintarkastuskertomuksessa? : Tilintarkastajien näkökulma
2019
International Auditing and Assurance Board (iaasb) julkaisi vuonna 2015 uuden isa 701 -standardin, jonka mukaan tilintarkastuksen kannalta keskeiset seikat (kam, key audit matters) tulee esittää listattujen yhtiöiden tilintarkastuskertomuksessa. kam-asioiden raportoinnilla on pyritty parantamaan tilintarkastuskertomusten informaatioarvoa. Keskeisten asioiden miettiminen voi toisaalta auttaa fokusoimaan tilintarkastustyötä, mutta lisäinformaation antaminen johtaa toisaalta lisätyöhön ja tekee tilintarkastuskertomuksista pidempiä. Niinpä ei ole selvää, miten kam-lisätietojen antamisen koetaan vaikuttavan tilintarkastustyöhön, tilintarkastuksen laatuun ja tehokkuuteen. Tässä tutkimuksessa tark…
Towards an Economy of Encounters? : A critical study of affectual assemblages in coworking
2017
Abstract Coworking spaces have been established in great numbers around the globe over the past 10 years. Previous studies on coworking spaces argue that these spaces are designed to enable serendipitous encounters. Here we introduce the concept of an economy of encounters, arguing that both intended and unintended encounters have become a form of production in the knowledge-based new economy. This paper draws upon the critical analysis of three case studies of different coworking settings − two open coworking spaces and a corporate coworking office. Following Deleuze and Guattari, we see coworking spaces as affectual assemblages that create affects that push knowledge workers in flow and m…
How perceived value drives the use of mobile financial services apps
2019
Mobile information services have revolutionized business models and service delivery methods by facilitating consumer access to information and order placement via mobile apps. In developed markets, mobile banking (m-banking) and mobile payment (m-payment) applications have replaced text-based mobile services. However, extant research has not addressed these mobile financial services apps (MFSAs) adequately from the perspective of consumer behavior. Thus, the present study developed and tested a series of hypotheses related to the antecedents of perceived value of MFSA use; it also examined how such use affects the development of customers’ overall relationships with banks. Our hypotheses w…
Exploring Early Adolescents' Problem-Focused Strategies for Coping With Stressful IT Use Experiences
2022
In today’s technology-oriented world, individuals’ ability to cope with information technology (IT) has become increasingly important. This is especially relevant for early adolescents, who are expected to use IT from an early age on as part of their everyday lives. Although early adolescents’ IT use and its outcomes have been studied, their related coping strategies have received less attention. The current study focuses on early adolescents’ problem-focused strategies used to cope with stressful IT use experiences. The underlying data consist of semistructured interviews with 31 early adolescents. The results show that the strategies used by early adolescents differ in terms of their perv…
Uncovering value through exploration of barriers:A perspective on intellectual property rights in a national innovation system
2023
Although for a long time policy has emphasized the role of intellectual property rights as a growth agent facilitating innovation, the literature has called into question this relationship. Critical studies have focused on studying policy frames and protection modes that could transform the intellectual property rights system to be more beneficial. Studies have not, however, focused on the intellectual property rights system stakeholders in cocreating the system. Our study contributes to the literature by uncovering the tensions in developing a national-level intellectual property rights strategy. Using the Delphi method, we draw from a broad stakeholder dialogue to show the barriers for in…
Exploring early adolescents’ stressful IT use experiences
2022
Early adolescents are accustomed to using information technology (IT) for different purposes as a part of their everyday life. While IT use can provide many benefits, it can also include negative experiences, such as feelings of stress (i.e. technostress). Considering that young IT users’ technostress perspectives have remained limited in the literature, this paper attempts to contrast their experiences with aspects from earlier research. A qualitative content analysis of semi-structured interviews with 31 primary and secondary school students reveals that early adolescents have encountered stressful IT use experiences that vary based on the degree of stress. The experiences relate to diffe…
How to get things done in social virtual reality : A study of team cohesion in social virtual reality–enabled teams
2022
Social virtual reality (SVR) enables teams to operate in a virtual environment that simulates and enhances real-world interactions. However, there is an absence of empirical analysis of how SVR can affect the performance of virtual teams. This paper documents how SVR affects the formation of team cohesion (i.e., task cohesion and social cohesion), which is a critical success factor for team performance. To address this gap in the research, we conducted a qualitative study by interviewing 20 members from virtual teams assigned to perform a challenging collaborative task in SVR. As a contribution, our study identifies five primary affordances and 11 sub-affordances for team cohesion in SVR. W…
Flow barriers : What prevents software developers from experiencing flow in their work
2022
Software development requires high problem-solving skills and creativity, making it a profession with good opportunities to become immersed in a flow experience. The characteristics of flow experience are absorption, enjoyment, and intrinsic motivation toward the activity. This study aims to better understand the barriers that prevent software developers from experiencing flow at work. Previous research has mostly examined software developers’ productivity, flow being one component of productive workdays. This study addresses the research gap by exploring the barriers to experiencing flow in software development. A qualitative questionnaire was used to gather data about flow experiences fro…
The emergence of technostress in software development work: Technostressors and underlying factors
2022
Software development is a fast-growing market that is heavily tied to information technology (IT) use. Despite the high utilization of IT and high stress levels of software developers, research has largely neglected the effect of IT use on stress experienced by software developers. To address this gap in the research, we employ the concept of technostress. Prior technostress research has found many technostress-creating factors that cause severe negative consequences for both organizations and their employees. Despite these advancements, little is known about how technostress emerges in different organizational contexts and the underlying factors behind the technostress creators in these co…
Temporality and firm de-internationalization : Three historical approaches
2022
This paper contributes to process-oriented international business research by showing how three distinct historical approaches can enrich theoretical understanding concerning temporality in firm de-internationalization. First, we show how comparative historical analysis unleashes the causal structure of the process and provides explanatory understanding of the temporal grounding of the mechanisms driving the process. Second, we explicate how interpretive history reveals the embeddedness of de-internationalization in the prevailing spirit of the time. Finally, we consider how poststructuralist history enables us to focus on the strong subjectivity of individuals in which multiple temporaliti…