Antecedents and organisational performance implications of internal audit effectiveness: Some propositions and research agenda

Purpose – The purpose of this paper is to synthesize relevant theoretical and empirical literature to develop propositions and suggest a research agenda on the antecedents and organisational performance implications of internal audit effectiveness.

Design/methodology/approach – The paper employs institutional theory and Karl Marx's theory of the “circuit of industrial capital” to synthesize relevant internal audit literature to develop theoretically justifiable propositions and highlight an operational research agenda.

Findings – Propositions and a research agenda are provided on potential antecedents of internal audit effectiveness and its possible association with company performance measured as rate of return on capital employed. Also, key variables are identified and operationalisation issues discussed.

Originality/value – As the extant literature does not provide a canon of internal audit effectiveness, the paper's originality is its argument that a positive association between compliance with standards for the professional practice of internal auditors and organisational goal achievement could serve as an approach to assess internal audit effectiveness. Furthermore, the use of the two theories in combination provides additional insights into identifying the antecedents of internal audit effectiveness and its measurement.

The relationship between neuropsychological performance, cognitive confidence, and obsessive-compulsive phenomena : a pilot study

Drawing on neuropsychological and cognitive-behavioral approaches to Obsessive-Compulsive Disorder (OCD), the present study examined the association between memory performance, cognitive confidence, and OCD phenomena. Forty-six analogue participants completed a series of self-report questionnaires and neuropsychological tasks before and after a manipulation of confidence in memory It was found that cognitive confidence predicts OCD symptoms over and above the influence of depressive symptoms and other OCD-related beliefs. Participants reported higher levels of cognitive confidence following positive feedback on the manipulation task. However, changes in cognitive confidence following the manipulation task were not reflected in neuropsychological performance. Implications for theory and treatment are discussed.

Entrepreneurial orientation and performance of microenterprises in an emerging economy

Guided by the literature on institutional theory and entrepreneurial orientation (EO), this study examines the impact of the institutional environment on EO and performance of microenterprises at the subnational, city level in an emerging economy in contrast to most studies conducted at the national level in developed markets. The results of the study show that four types of formal institutions and two types of informal institutions are significantly associated with EO and that the latter is positively associated with higher levels of microenterprise performance. Implications of the results and future research directions are discussed.

Conscientiousness, openness to experience and extraversion as predictors of nursing work performance: a facet-level analysis

AIM: This study examined the relationships between the personality traits of conscientiousness, openness and extraversion at trait and facet-levels and three indicators of work role performance; proficiency, 'adaptivity' and proactivity measured at individual, team and organisational levels. BACKGROUND: This is one of the first studies to explore the relationship between personality, measured at trait and facet-level and performance using a comprehensive range of performance indicators. METHOD: An online survey of 393 nurses from health-care organisations across Australia was conducted to test hypothesised relationships. RESULTS: Path analyses revealed numerous relationships between personality, measured at both trait and facet-levels, and work role performance. Conscientiousness was highlighted as the strongest driver of work role performance across all the indicators, with extraversion also strongly associated with work role performance. Openness to experience, previously considered a week predictor of performance, was, when examined at the facet-level, related to all of the work role performance indicators. CONCLUSIONS: Results suggests a bandwidth effect, where the personality traits drive global performance while the facets drive specific performance. IMPLICATIONS FOR NURSING MANAGEMENT: Better understanding of the relationship between personality and work role performance will help nurse managers to foster the fit between individual and organisation, improving job satisfaction, engagement, retention and performance in role.

Running in a minimalist and lightweight shoe is not the same as running barefoot : a biomechanical study

Aim The purpose of this study was to determine the changes in running mechanics that occur when highly trained runners run barefoot and in a minimalist shoe, and specifically if running in a minimalist shoe replicates barefoot running.

Methods Ground reaction force data and kinematics were collected from 22 highly trained runners during overground running while barefoot and in three shod conditions (minimalist shoe, racing flat and the athlete's regular shoe). Three-dimensional net joint moments and subsequent net powers and work were computed using Newton-Euler inverse dynamics. Joint kinematic and kinetic variables were statistically compared between barefoot and shod conditions using a multivariate analysis of variance for repeated measures and standardised mean differences calculated.

Results There were significant differences between barefoot and shod conditions for kinematic and kinetic variables at the knee and ankle, with no differences between shod conditions. Barefoot running demonstrated less knee flexion during midstance, an 11% decrease in the peak internal knee extension and abduction moments and a 24% decrease in negative work done at the knee compared with shod conditions. The ankle demonstrated less dorsiflexion at initial contact, a 14% increase in peak power generation and a 19% increase in the positive work done during barefoot running compared with shod conditions.

Conclusions Barefoot running was different to all shod conditions. Barefoot running changes the amount of work done at the knee and ankle joints and this may have therapeutic and performance implications for runners.

Psychic distance : antecedents, retail strategy implications and performance outcomes

The authors propose a conceptual model of the psychic distance–organizational performance relationship that incorporates organizational factors (international experience and centralization of decision making), entry strategy, and retail strategy implications. The findings suggest that when entering psychically distant markets, retailers should adopt low-cost/low-control entry strategies and adapt their retail strategy to a greater extent than in psychically close markets. However, the authors find that such strategic responses have an adverse effect on performance. They find that international experience, psychic distance, entry strategy, and retail strategy adaptation are significant drivers of organizational performance and factors that determine critical success in international retailing.

Course websites, computer proficiency and need for achievement : implications for MBA student performance

Course websites have become a basic requirement for course promotion and delivery in many universities. This study explores the relationship between perceived usefulness of course websites and student performance in an accounting course within a Masters of Business Administration (MBA) programme. Data from 48 students were found to support several hypotheses. Specifically, the findings of the study indicate that there is a significant correlation between the perceived usefulness of course website features such as lecture notes, tutorial questions and solutions and the frequency of use or access by students of such course website features. Further, we found that the perceived usefulness of course websites was positively related to students’ computer proficiency, but not with the frequency with which students missed classes. The findings also indicate that students with high need for achievement achieved better performance scores, but there was no significant relationship between perceived usefulness of course website and performance. These findings have several implications for the design and development of course websites at post-graduate level, and for future research examining the link between information technology and accounting education.

Examination of the relationship between advanced manufacturing technologies (AMTs) and workforce development activities : implications for organisational performance

This study examines the relationship among organisational performance, advanced manufacturing technologies and workforce development activities. A model of this relationship is proposed with the workplace needs acting as a mediator between technology and workforce development activities. This survey examined the technology and developmental practices of manufacturing companies in Hong Kong.

Environmental and senescent related variations in Weddell seal body mass : implications for age-specific reproductive performance

Recent studies have found age-specific variations in reproductive performance amongst Weddell seals, Leptonychotes weddellii, and we hypothesized age-related variations in maternal body mass as a mechanism linking maternal age and the observed patterns of reproductive performance. We evaluated the effects of maternal traits such as age and reproductive experience and the effects of environmental variations on maternal body mass at parturition. Maternal body mass at parturition showed substantial age- and environmental-related variations. Maternal body mass increased with age through the young and middle ages, and evidence of senescent declines in body mass was found amongst the oldest ages. Additionally, body mass at parturition was strongly influenced by environmental variations during the pregnancy period, specifically sea-ice extent and the state of the El-Niño Southern Oscillation. Patterns of age-specific variations in body mass were consistent with age-specific patterns of offspring survival probability, which supported our hypothesis that changes in body mass link maternal age and reproductive performance in the Weddell seal. Further, environmental conditions during pregnancy may be an important component of Weddell seal reproductive performance.

Performance of tropical fish recruiting to temperate habitats: role of ambient temperature and implications of climate change

The warming of coastal oceans due to climate change is increasing the overwinter survival of tropical fishes transported to temperate latitudes by ocean currents. However, the processes governing early post-arrival mortality are complex and can result in minimum threshold temperatures for overwinter survival, which are greater than those predicted based upon physiological temperature tolerances alone. This 3.5 mo laboratory study monitored the early performance of a tropical damselfish Abudefduf vaigiensis that occurs commonly during austral summer along the SE Australian coast, under nominal summer and winter water temperatures, and compares results with a co-occurring year-round resident of the same family, Parma microlepis. Survivorship, feeding rate, growth and burst swimming ability (as a measure of predator escape ability) were all reduced for the tropical species at winter water temperatures compared to those in summer, whereas the temperate species experienced no mortality and only feeding rate was reduced at colder temperatures. These results suggest that observed minimum threshold survival temperatures may be greater than predicted by physiology alone, due to lowered food intake combined with increased predation risk (a longer time at vulnerable sizes and reduced escape ability). Overwinter survival is a significant hurdle in pole-ward range expansions of tropical fishes, and a better understanding of its complex processes will allow for more accurate predictions of changes in biodiversity as coastal ocean temperatures continue to increase due to climate change.

Performance of the assessment of quality of life measure in people with hip and knee joint disease and implications for research and clinical use

Objective
To comprehensively evaluate the performance of the Assessment of Quality of Life (AQoL) instrument for measuring health-related quality of life (HRQOL) in people with hip and knee joint disease (arthritis or osteoarthritis).

Methods
Data from 237 individuals were available for analysis from a national cross-sectional, population-based study of hip and knee joint disease in Australia. AQoL-4D data were evaluated using Rasch analysis. A range of measurement properties was explored, including model and item fit, threshold ordering, differential item functioning, and targeting.

Results
Good overall fit of the AQoL with the Rasch model was demonstrated across a range of tests, supporting internal validity. Only 1 item (relating to hearing) showed evidence of misfit. Most AQoL items showed logical sequencing of response option categories, with threshold disordering evident for only 2 of the 12 items (items 4 and 9). Minor issues with potential clinical and research implications include limited options for reporting pain and some evidence of measurement bias between demographic subgroups (including age and sex). Participants' HRQOL was generally better than that represented by the AQoL items (mean ± SD for person abilities −2.15 ± 1.39, mean ± SD for item difficulties 0.00 ± 0.67), indicating ceiling effects that could impact the instrument's ability to detect HRQOL improvement in population-based studies.

Conclusion
The AQoL is a competent tool for assessing HRQOL in people with hip and knee joint disease, although researchers and clinicians should consider the caveats identified when selecting appropriate HRQOL measures for future outcome assessment involving this patient group.

Children's performance on ground rules questions: implications for forensic interviewing

Ground rules, also called interview instructions, are included in investigative interviews with children around the world. These rules aim to manage the expectations of children who are typically unaccustomed to being questioned by adults who are naïve to the children's experiences. Although analog research has examined the efficacy of ground rules instruction, a systematic analysis of children's ability to respond appropriately to each of the rules has not been reported. In the current study, we scored the accuracy of children's (N = 501, 4 to 12 years) responses to 5 ground rules practice questions (e.g., "What is my dog's name?") and 2 questions that asked whether they would follow the rules, and then assigned inaccurate responses to 1 of several error categories. Few children answered every question correctly, but their performance on individual questions was encouraging. As expected, there were marked differences in children's understanding across ground rules questions (especially among the younger children), with "Don't guess" and "Tell the truth" rules being the easiest to comprehend. Together with evidence that ground rules instruction takes little time to deliver (typically 2 to 4 min) and is associated with improved accuracy in previous research, these findings support the use of ground rules in investigative interviews of children 4 years and older.

Modelling solute transport in structured soils: performance evaluation of the ADR and TRM models

The movement of chemicals through the soil to the groundwater or discharged to surface waters represents a degradation of these resources. In many cases, serious human and stock health implications are associated with this form of pollution. The chemicals of interest include nutrients, pesticides, salts, and industrial wastes. Recent studies have shown that current models and methods do not adequately describe the leaching of nutrients through soil, often underestimating the risk of groundwater contamination by surface-applied chemicals and overestimating the concentration of resident solutes. This inaccuracy results primarily from ignoring soil structure and nonequilibrium between soil constituents, water, and solutes. A multiple sample percolation system (MSPS), consisting of 25 individual collection wells, was constructed to study the effects of localized soil heterogeneities on the transport of nutrients (NO−3, Cl−, PO3−4) in the vadose zone of an agricultural soil predominantly dominated by clay. Very significant variations in drainage patterns across a small spatial scale were observed (one-way ANOVA, p < 0.001 indicating considerable heterogeneity in water flow patterns and nutrient leaching. Using data collected from the multiple sample percolation experiments, this paper compares the performance of two mathematical models for predicting solute transport, the advective-dispersion model with a reaction term (ADR), and a two-region preferential flow model (TRM) suitable for modelling nonequilibrium transport. These results have implications for modelling solute transport and predicting nutrient loading on a larger scale.

Performance of constructed evaporation ponds for disposal of smelter waster water: a case study at Portland Aluminum, Victoria, Australia

The construction of evaporative ponds and wetlands for the disposal of waste water high in ionic concentrations is a waste disposal strategy currently considered by many industries. However, the design, construction and management of these ponds and wetlands are not straightforward as complex chemical interactions result in both spatial and temporal changes in water quality. The effects of evaporation and drainage on the water quality in two constructed ponds, an adjacent man-made wetland and local groundwater at Portland Aluminium were investigated. The minimum volume of water entering the ponds during the study period was 0.96±0.16 ML per month. The predicted theoretical evaporative capacity of the two ponds was calculated to be 0.30±0.07 ML per month. More water enters the ponds than it is theoretically possible to evaporate under the ambient weather conditions at Portland, yet the ponds do not overflow, suggesting percolation through the pond lining. No spatial differences in solute concentrations (fluoride, sulphate, bicarbonate, carbonate, sodium, potassium, calcium, and magnesium ions) were found within the waters of either pond, although temporal differences were apparent. The results support the conclusion that the ponds are not impermeable, and that much of the waste water entering the ponds is being lost through seepage. The impacts on local groundwater chemistry of this seepage are addressed. Significant correlations exist between solute presence within and between the ponds, wetland and groundwater. Fluoride and sulphate concentrations were significantly higher in pond waters throughout the duration of the experiment. Pond sediments revealed a high degree of spatial and temporal heterogeneity in the concentration of all monitored ions resulting from the chemical heterogeneity of the material making up the pond linings. Adsorption isotherms for fluoride indicate that the adsorption capacity of the pond linings remains high for this ion. Implications for the management of waste water by this strategy are discussed.