Perspektiv på revision : tankemönster, förväntningsgap och dilemman

Auditing is an important activity in today’s society and is characterised by several dilemmas. The assumption underlying this thesis is that auditing is influenced in prac-tice by the thought patterns of auditors. These patterns are shaped in an environment that is both regulated and self-regulated. The purpose of the thesis is to describe, analyse and compare the thought patterns of Swedish auditors and important stake-holders with regard to the way in which auditors audit information provided by listed companies and how they make statements about this information. The purpose is also to make some suggestions about how the auditing activity can be modified in order to reduce conflicting interests. The methodological approach combines the use of the repertory grid technique and open-ended interview questions. Interviews were carried out with 82 auditors and 73 stakeholders. To validate the findings, four focus groups, consisting of auditors, investors and creditors, were consulted. The findings indicate that auditors devote a relatively large amount of time and considerable effort to objects that can be verified satisfactorily, but not to objects that they perceive as being of primary importance to investors and creditors. A similar gap is found in the thought patterns of investors and creditors. Moreover, several expec-tation gaps are found, in particular regarding auditors’ statements. On the one hand, the auditors studied were reluctant to make statements about any other information than information obtained according to current practice; on the other hand, the inves-tors and creditors expressed a need for additional information about the outcome of the audit and the choice of auditing objects. The concluding suggestions concern measures that can reduce the discrepancies identi-fied, including (i) the introduction of a mandatory primary audit and a market-oriented secondary audit, (ii) extended information about the outcome of the audit and the choice of auditing objects that will benefit the stakeholders, (iii) a somewhat less expo-sed position of the auditors, and (iv) the importance of a changed balance of power in the auditing arena and the need for an integrated and dynamic approach to auditing. Keywords: auditing, accounting information, auditors, stakeholders, agency theory, thought patterns, expectation gap, repertory grid.

Efficacy of a dilemma-focused intervention for unipolar depression: study protocol for a multicenter randomized controlled trial

BACKGROUND: Depression is one of the more severe and serious health problems because of its morbidity, disabling effects and for its societal and economic burden. Despite the variety of existing pharmacological and psychological treatments, most of the cases evolve with only partial remission, relapse and recurrence.Cognitive models have contributed significantly to the understanding of unipolar depression and its psychological treatment. However, success is only partial and many authors affirm the need to improve those models and also the treatment programs derived from them. One of the issues that requires further elaboration is the difficulty these patients experience in responding to treatment and in maintaining therapeutic gains across time without relapse or recurrence. Our research group has been working on the notion of cognitive conflict viewed as personal dilemmas according to personal construct theory. We use a novel method for identifying those conflicts using the repertory grid technique (RGT). Preliminary results with depressive patients show that about 90% of them have one or more of those conflicts. This fact might explain the blockage and the difficult progress of these patients, especially the more severe and/or chronic. These results justify the need for specific interventions focused on the resolution of these internal conflicts. This study aims to empirically test the hypothesis that an intervention focused on the dilemma(s) specifically detected for each patient will enhance the efficacy of cognitive behavioral therapy (CBT) for depression. DESIGN: A therapy manual for a dilemma-focused intervention will be tested using a randomized clinical trial by comparing the outcome of two treatment conditions: combined group CBT (eight, 2-hour weekly sessions) plus individual dilemma-focused therapy (eight, 1-hour weekly sessions) and CBT alone (eight, 2-hour group weekly sessions plus eight, 1-hour individual weekly sessions). METHOD: Participants are patients aged over 18 years meeting diagnostic criteria for major depressive disorder or dysthymic disorder, with a score of 19 or above on the Beck depression inventory, second edition (BDI-II) and presenting at least one cognitive conflict (implicative dilemma or dilemmatic construct) as assessed using the RGT. The BDI-II is the primary outcome measure, collected at baseline, at the end of therapy, and at 3- and 12-month follow-up; other secondary measures are also used. DISCUSSION: We expect that adding a dilemma-focused intervention to CBT will increase the efficacy of one of the more prestigious therapies for depression, thus resulting in a significant contribution to the psychological treatment of depression. TRIAL REGISTRATION: ISRCTN92443999; ClinicalTrials.gov Identifier: NCT01542957.

Coaches` subjective talent criteria in top-level soccer

Introduction: In professional soccer, talent selection relies on the subjective judgment of scouts and coaches. To date, little is known about coaches´ “eye for talent” (Christensen, 2009, p. 379) and the nature of the subjective criteria they use to identify those players with the greatest potential to achieve peak performance in adulthood (Williams & Reilly, 2000). Drawing on a constructivist approach (Kelly, 1991), this study explores coaches´ subjective talent criteria. It is assumed that coaches are able to verbalise and specify their talent criteria, and that these are related to their talent selection decisions based on instinct. Methods: Participants and generation of data. Five national youth soccer coaches (Mage = 55.6; SD = 5.03) were investigated at three appointments: (1) talent selection decision based on instinct, (2) semi-structured inductive interview to elicit each coaches´ talent criteria in detail, (3) communicative validation and evaluation of the players by each coach using the repertory grid technique (Fromm, 2004). Data Analysis: Interviews were transcribed and summarized with regard to each specified talent criterion. Each talent criterion was categorized using a bottom-up-approach (meaning categorization, Kvale, 1996). The repertory grid data was analysed using descriptive statistics and correlation analysis. Results and Discussion: For each coach, six to nine talent criteria were elicited and specified. The subjective talent criteria include aspects of personality, cognitive perceptual skills, motor abilities, development, technique, social environment and physical constitution, which shows that the coaches use a multi-dimensional concept of talent. However, more than half of all criteria describe personality characteristics, in particular achievement motivation, volition and self-confidence. In contrast to Morris (2000), this result shows that coaches have a differentiated view of the personality characteristics required to achieve peak performance. As an indication of criterion validity, moderate to high correlations (.57 ≤ r ≤ .81) are found between the evaluations of the players according to the coaches´ talent criteria and their talent selection decision. The study shows that coaches are able to specify their subject talent criteria and that those criteria are strongly related to their instinctive selection decisions. References: Christensen, M. K. (2009). "An Eye for Talent": Talent Identification and the "Practical Sense" of Top-Level Soccer Coaches. Sociology of Sport Journal, 26, 365–382. Fromm, M. (2004). Introduction to the Repertory Grid Interview. Münster: Waxmann. Kelly, G. A. (1991). The Psychology of Personal Constructs: Volume One: Theory and personality. London: Routledge. Kvale, S. (1996). InterViews: An introduction to Qualitative Research Interviewing. Thousand Oaks: Sage. Morris, T. (2000). Psychological characteristics and talent identification in soccer. Journal of Sports Sciences, 18, 715–726. Williams, A. M., & Reilly, T. (2000). Talent identification and development in soccer. Journal of Sports Sciences, 18, 657–667.

Air traffic controller reactions to computer assistance

The research was instigated by the Civil Aviation Authority (CAA) to examine the implications for air traffic controllers' (ATCO) job satisfaction of the possible introduction of systems incorporating computer-assisted decision making. Additional research objectives were to assess the possible costs of reductions in ATCO job satisfaction, and to recommend appropriate task allocation between ATCOs and computer for future systems design (Chapter 1). Following a review of the literature (Chapter 2) it is argued that existing approaches to systems and job design do not allow for a sufficiently early consideration of employee needs and satisfactions in the design of complex systems. The present research develops a methodology for assessing affective reactions to an existing system as a basis for making reommendations for future systems design (Chapter 3). The method required analysis of job content using two techniques: (a) task analysis (Chapter 4.1) and (b) the Job Diagnostic Survey (JDS). ATCOs' affective reactions to the several operational positions on which they work were investigated at three levels of detail: (a) Reactions to positions, obtained by ranking techniques (Chapter 4.2); (b) Reactions to job characteristics, obtained by use of JDS (Chapter 4.3); and (c) Reactions to tasks, obtained by use of Repertory Grid technique (Chapter 4.4). The conclusion is drawn that ATCOs' motivation and satisfaction is greatly dependent on the presence of challenge, often through tasks requiring the use of decision making and other cognitive skills. Results suggest that the introduction of systems incorporating computer-assisted decision making might result in financial penalties for the CAA and significant reductions in job satisfaction for ATCOs. General recommendations are made for allocation of tasks in future systems design (Chapter 5).

Attributes of identity document credibility: A synthesis of expert knowledge

In broad terms — including a thief's use of existing credit card, bank, or other accounts — the number of identity fraud victims in the United States ranges 9-10 million per year, or roughly 4% of the US adult population. The average annual theft per stolen identity was estimated at $6,383 in 2006, up approximately 22% from $5,248 in 2003; an increase in estimated total theft from $53.2 billion in 2003 to $56.6 billion in 2006. About three million Americans each year fall victim to the worst kind of identity fraud: new account fraud. Names, Social Security numbers, dates of birth, and other data are acquired fraudulently from the issuing organization, or from the victim then these data are used to create fraudulent identity documents. In turn, these are presented to other organizations as evidence of identity, used to open new lines of credit, secure loans, “flip” property, or otherwise turn a profit in a victim's name. This is much more time consuming — and typically more costly — to repair than fraudulent use of existing accounts. ^ This research borrows from well-established theoretical backgrounds, in an effort to answer the question – what is it that makes identity documents credible? Most importantly, identification of the components of credibility draws upon personal construct psychology, the underpinning for the repertory grid technique, a form of structured interviewing that arrives at a description of the interviewee’s constructs on a given topic, such as credibility of identity documents. This represents substantial contribution to theory, being the first research to use the repertory grid technique to elicit from experts, their mental constructs used to evaluate credibility of different types of identity documents reviewed in the course of opening new accounts. The research identified twenty-one characteristics, different ones of which are present on different types of identity documents. Expert evaluations of these documents in different scenarios suggest that visual characteristics are most important for a physical document, while authenticated personal data are most important for a digital document. ^

Attributes of Identity Document Credibility: A Synthesis of Expert Knowledge

In broad terms — including a thief's use of existing credit card, bank, or other accounts — the number of identity fraud victims in the United States ranges 9-10 million per year, or roughly 4% of the US adult population. The average annual theft per stolen identity was estimated at $6,383 in 2006, up approximately 22% from $5,248 in 2003; an increase in estimated total theft from $53.2 billion in 2003 to $56.6 billion in 2006. About three million Americans each year fall victim to the worst kind of identity fraud: new account fraud. Names, Social Security numbers, dates of birth, and other data are acquired fraudulently from the issuing organization, or from the victim then these data are used to create fraudulent identity documents. In turn, these are presented to other organizations as evidence of identity, used to open new lines of credit, secure loans, “flip” property, or otherwise turn a profit in a victim's name. This is much more time consuming — and typically more costly — to repair than fraudulent use of existing accounts. This research borrows from well-established theoretical backgrounds, in an effort to answer the question – what is it that makes identity documents credible? Most importantly, identification of the components of credibility draws upon personal construct psychology, the underpinning for the repertory grid technique, a form of structured interviewing that arrives at a description of the interviewee’s constructs on a given topic, such as credibility of identity documents. This represents substantial contribution to theory, being the first research to use the repertory grid technique to elicit from experts, their mental constructs used to evaluate credibility of different types of identity documents reviewed in the course of opening new accounts. The research identified twenty-one characteristics, different ones of which are present on different types of identity documents. Expert evaluations of these documents in different scenarios suggest that visual characteristics are most important for a physical document, while authenticated personal data are most important for a digital document.

Values and Beliefs Held About Parenting and Education by School Staff and Parents of Pupils with Special Educational Needs in the Context of Home- School Collaboration

Effective collaboration between school staff and parents of children identified as having special educational needs is considered to be an essential component of the child’s successful education. Differences in beliefs and perspectives adopted by the school staff and parents play an important role in the process of collaboration. However, little is known about the precise relationship between the beliefs and the process of collaboration. The purpose of this study was to explore the values and beliefs held by the school staff and parents in the areas of parenting and education. The study also explored the link between these beliefs and the process of collaboration within four parent-teacher dyads from mainstream primary schools. Focus groups and semi-structured interviews based on repertory grid technique were used. The findings highlighted an overall similarity in the participants’ views on collaboration and in their important beliefs about parenting and education. At the same time, differences in perspectives adopted by parents and teachers were also identified. The author discusses how these differences in perspectives are manifested in the process of collaboration from the point of Cultural Capital Theory. The factors such as power differentials, trust between parents and teachers, and limited resources and constraints of educational system are highlighted. Implication for practice for teachers and educational psychologists are discussed.

Investigating readers’ impressions of typographic differentiation using repertory grids

Document designers combine a range of stylistic and structural typographic attributes to articulate and differentiate information for readers. This paper explores how the kind of typographic differentiation used in a document influences readers’ impressions of documents. A preliminary study indicated that three patterns of typographic differentiation (high, moderate and low) might underlie participants’ impressions of magazine design. Subsequently, a set of nine magazine layouts with controlled content was purposefully developed to systematically examine the impact of high, moderate and low patterns of typographic differentiation on participants’ impressions of documents. These documents were used in a repertory grid procedure to investigate the kind of impressions readers articulate in relation to typographic presentation and whether readers are likely to formulate similar or differing impressions from high, moderate, and low patterns of typographic differentiation. The results suggest that typographic differentiation influences a range of rhetorical and experiential judgments. For example, participants described high differentiation documents as the most attention-grabbing and easy to skim-read, while they considered moderate and low differentiation documents to require deeper reading strategies. In addition, participants assumed high differentiation documents to be much more sensationalist than moderate or low differentiation documents, which they generally perceived as authoritative and credible.

Making the processes of designing explicit within an information technology environment

In this paper, technology is described as involving processes whereby resources are utilised to satisfy human needs or to take advantage of opportunities, to develop practical solutions to problems. This study, set within one type of technology context, information technology, investigated how, through a one semester undergraduate university course, elements of technological processes were made explicit to students. While it was acknowledged in the development and implementation of this course that students needed to learn technical skills, technological skills and knowledge, including design, were seen as vital also, to enable students to think about information technology from a perspective that was not confined and limited to `technology as hardware and software'. This paper describes how the course, set within a three year program of study, was aimed at helping students to develop their thinking and their knowledge about design processes in an explicit way. An interpretive research approach was used and data sources included a repertory grid `survey'; student interviews; video recordings of classroom interactions, audio recordings of lectures, observations of classroom interactions made by researchers; and artefacts which included students' journals and portfolios. The development of students' knowledge about design practices is discussed and reflections upon student knowledge development in conjunction with their learning experiences are made. Implications for ensuring explicitness of design practice within information technology contexts are presented, and the need to identify what constitutes design knowledge is argued.

Perceptions of stressors and reported coping strategies in nurses caring for residents with Alzheimer's disease in a dementia unit

A study was undertaken on the perceptions of stressors and coping behaviours in a group of nurses caring for residents with Alzheimer's disease in a dementia unit. The purpose of this paper is to report on the preliminary findings of the study. Repertory grid data were used to explore how nurses perceive residents, the stressors nurses experience in their work, and the coping strategies nurses use when caring for residents. The nurses identified 92 sources of stress, 683 coping behaviours and 708 coping strategies. Analyses of selected repertory grid data are presented and the stressors reported by the nurses are summarized. The coping strategies the nurses report using are classified into categories of adaptive and maladaptive responses to stress. In addition, the nursing implications of the coping strategies used by the nurses are also considered.

The development of a model to measure destination brand performance across travel contexts

The field of destination image has been widely discussed in the destination literature since the early 1970s (see Mayo, 1973). However the extent to which travel context impacts on an individual’s destination image evaluation, and therefore destination choice, has received scant attention (Hu & Ritchie, 1993). This study, utilising expectancy-value theory, sought to elicit salient destination attributes from consumers across two travel contexts: short-break holidays and longer getaways. Using the Repertory Test technique, attributes elicited as being salient for short-break holidays were consistent with those elicited for longer getaways. While this study was limited to Brisbane’s near-home destinations, the results will be of interest to destination marketers and researchers interested in the challenge of positioning a destination in diverse markets.

Understanding the value of social media in organisations : a taxonomic approach

While organizations strive to leverage the vast information generated daily from social media platforms and both decision makers and consultants are keen to identify and exploit this information’s value, there has been little research into social media in the business context. Social media are diverse, varying in scope and functionality, this diversity entailing a complex of attributes and characteristics, resulting in confusion for both researchers and organizations. Taxonomies are important precursors in emerging fields and are foundational for rigorous theory building. Though aspects of social media have been studied from various discipline perspectives, this work has been largely descriptive. Thus, while the need for a rigorous taxonomy of social media is strong, previous efforts to classify social media suffer limitations – e.g. lack of a systematic taxonomic method, overreliance on intuition, disregard for the users’ perspective, and inadequate consideration of purpose. Thus, this study was mainly initiated by the overarching question “How can social media in the business context be usefully classified?” In order to address this gap, the current paper proposes a systematic method for developing a taxonomy appropriate to study social media in organizations context, combining Nickerson et al,’s (2012) IS taxonomy building guidelines and a Repertory grid (RepGrid) approach.

Information sharing in distance collaboration: A software engineering perspective

Information sharing in distance collaboration: A software engineering perspective, QueenslandFactors in software engineering workgroups such as geographical dispersion and background discipline can be conceptually characterized as "distances", and they are obstructive to team collaboration and information sharing. This thesis focuses on information sharing across multidimensional distances and develops an information sharing distance model, with six core dimensions: geography, time zone, organization, multi-discipline, heterogeneous roles, and varying project tenure. The research suggests that the effectiveness of workgroups may be improved through mindful conducts of information sharing, especially proactive consideration of, and explicit adjustment for, the distances of the recipient when sharing information.