A study of the informal interactions between audit committees and internal auditors in Australia

This paper finds evidence for the growing importance of informal interactions between the internal audit function and the audit committee (AC) in Australia – a relatively unexplored topic in the literature – using a survey of Chief Audit Executives (CAEs). It also describes the nature of these informal interactions. The most innovative elements of this paper are the findings that certain personal characteristics of CAEs, the specific knowledge and expertise of the AC chair, as well as some of the AC chair’s personal characteristics are associated with the existence (and increase) of informal interactions.

Informal interactions between audit committees and internal audit functions : exploratory evidence and directions for future research

Purpose – This paper aims to recognise the importance of informal processes within corporate governance and complement existing research in this area by investigating factors associated with the existence of informal interactions between audit committees and internal audit functions and in providing directions for future research. Design/methodology/approach – To examine the existence and drivers of informal interactions between audit committees and internal audit functions, this paper relies on a questionnaire survey of chief audit executives (CAEs) in the UK from listed and non-listed, as well as financial and non-financial, companies. While prior qualitative research suggests that informal interactions do take place, most of the evidence is based on particular organisational setting or on a very small range of interviews. The use of a questionnaire enabled the examination of the existence of internal interactions across a relatively larger number of entities. Findings – The paper finds evidence of audit committees and internal audit functions engaging in informal interactions in addition to formal pre-scheduled regular meetings. Informal interactions complement formal meetings with the audit committee and as such represent additional opportunities for the audit committees to monitor internal audit functions. Audit committees’ informal interactions are significantly and positively associated with audit committee independence, audit chair’s knowledge and experience, and internal audit quality. Originality/value – The results demonstrate the importance of the background of the audit committee chair for the effectiveness of the governance process. This is possibly the first paper to examine the relationship between audit committee quality and internal audit, on the existence and driver of informal interactions. Policy makers should recognize that in addition to formal mechanisms, informal processes, such as communication outside of formal pre-scheduled meetings, play a significant role in corporate governance.

Enacting competitiveness: an empirical investigation

The paper draws from three case studies of regional construction firms operating in the UK. The case studies provide new insights into the ways in which such firms strive to remain competitive. Empirical data was derived from multiple interactions with senior personnel from with each firm. Data collection methods included semi-structured interviews, informal interactions, archival research, and workshops. The initial research question was informed by existing resource-based theories of competitiveness and an extensive review of constructionspecific literature. However, subsequent emergent empirical findings progressively pointed towards the need to mobilise alternative theoretical models that emphasise localised learning and embeddedness. The findings point towards the importance of de-centralised structures that enable multiple business units to become embedded within localised markets. A significant degree of autonomy is essential to facilitate entrepreneurial behaviour. In essence, sustained competitiveness was found to rest on the way de-centralised business units enact ongoing processes of localised learning. Once local business units have become embedded within localised markets, the essential challenge is how to encourage continued entrepreneurial behaviour while maintaining some degree of centralised control and coordination. This presents a number of tensions and challenges which play out differently across each of the three case studies.

The illness experiences of African Americans residing in an inner city community, Houston, Texas

This dissertation documents health and illness in the context of daily life circumstances and structural conditions faced by African American families living in Clover Heights (pseudonym), an inner city public housing project in the Third Ward, Houston, Texas. Drawing from Kleinman's (1980) model of culturally defined health care systems and using the holistic-content approach to narrative analysis (Lieblich, Tuval- Mashiach, & Zilber, 1998) the purpose of this research was to explore the ways in which social and health policy, economic mobility, the inner city environment, and cultural beliefs intertwined with African American families' health related ideas, behaviors, and practices. I recruited six families using a convenience sampling method (Schensul, Schensul, & LeCompte, 1999) and followed them for fourteen months (2010–2011). Family was defined as a household unit, or those living in the same residence, short or long-term. Single, African American women ranging in age from 29–80 years headed all families. All but one family included children or grandchildren 18 years of age and younger, or children or other relative 18 years of age and older. I also recruited six residents with who I became acquainted over the course of the project. I collected data using traditional ethnographic methods including participant-observation, archive review, field notes, mapping, free-listing, in-depth interviews, and life history interviews. ^ Doing ethnography afforded the families who participated in this project the freedom to construct their own experiences of health and illness. My role centered on listening to, learning from, and interpreting participants' narratives, exploring similarities and differences within and across families' experiences. As the research progressed, a pattern concerning diagnosis and pharmacotherapy for children's behavioral and emotional problems, particularly attention-deficit hyperactivity disorder (ADHD) and pediatric bipolar disorder (PBD), emerged from my formal interactions with participants and my informal interactions with residents. The findings presented in this dissertation document this pattern, focusing on how mothers and families interpreted, organized, and ascribed meaning to their experiences of ADHD and PBD. ^ In the first manuscript presented here, I documented three mothers' narrative constructions of a child's diagnosis with and pharmacotherapy for ADHD or PBD. Using Gergen's (1997) relational perspective I argued that mothers' knowledge and experiences of ADHD and PBD were not individually constructed, but were linguistically and discursively constituted through various social interactions and relationships, including family, spirituality and faith, community norms, and expert systems of knowledge. Mothers' narratives revealed the complexity of children's behavioral and emotional problems, the daily trials of living through these problems, how they coped with adversity and developed survival strategies, and how they interacted with various institutional authorities involved in evaluating, diagnosing, and encouraging pharmaceutical intervention for children's behavior. The findings highlight the ways in which mothers' social interactions and relationships introduced a scientific language and discourse for explaining children's behavior as mental illness, the discordances between expert systems of knowledge and mothers' understandings, and how discordances reflected mothers' ‘microsources of power’ for producing their own stories and experiences. ^ In the second manuscript presented here, I documented the ways in which structural factors, including gender, race/ethnicity, and socioeconomic status, coupled with a unique cultural and social standpoint (Collins, 1990/2009) influenced the strategies this group of African American mothers employed to understand and respond to ADHD or PBD. The most salient themes related to mother-child relationships coalesced around mothers' beliefs about the etiology of ADHD and PBD, ‘conceptualizing responsibility,’ and ‘protection-survival.’ The findings suggest that even though mothers' strategies varied, they were in pursuit of a common goal. Mothers' challenged the status quo, addressing children's behavioral and emotional problems in the ways that made the most sense to them, specifically protecting their children from further marginalization in society more so than believing these were the best options for their children.^

The governance of inter-organisational decision-making : understanding the impacts of informal networks on formal decision-making regimes in the Brisbane Airport region

Airports and cities inevitably recognise the value that each brings the other; however, the separation in decision-making authority for what to build, where, when and how provides a conundrum for both parties. Airports often want a say in what is developed outside of the airport fence, and cities often want a say in what is developed inside the airport fence. Defining how much of a say airports and cities have in decisions beyond their jurisdictional control is likely to be a topic that continues so long as airports and cities maintain separate formal decision-making processes for what to build, where, when and how. However, the recent Green and White Papers for a new National Aviation Policy have made early inroads to formalising relationships between Australia’s major airports and their host cities. At present, no clear indication (within practice or literature) is evident to the appropriateness of different governance arrangements for decisions to develop in situations that bring together the opposing strategic interests of airports and cities; thus leaving decisions for infrastructure development as complex decision-making spaces that hold airport and city/regional interests at stake. The line of enquiry is motivated by a lack of empirical research on networked decision-making domains outside of the realm of institutional theorists (Agranoff & McGuire, 2001; Provan, Fish & Sydow, 2007). That is, governance literature has remained focused towards abstract conceptualisations of organisation, without focusing on the minutia of how organisation influences action in real-world applications. A recent study by Black (2008) has provided an initial foothold for governance researchers into networked decision-making domains. This study builds upon Black’s (2008) work by aiming to explore and understand the problem space of making decisions subjected to complex jurisdictional and relational interdependencies. That is, the research examines the formal and informal structures, relationships, and forums that operationalise debates and interactions between decision-making actors as they vie for influence over deciding what to build, where, when and how in airport-proximal development projects. The research mobilises a mixture of qualitative and quantitative methods to examine three embedded cases of airport-proximal development from a network governance perspective. Findings from the research provide a new understanding to the ways in which informal actor networks underpin and combine with formal decision-making networks to create new (or realigned) governance spaces that facilitate decision-making during complex phases of development planning. The research is timely, and responds well to Isett, Mergel, LeRoux, Mischen and Rethemeyer’s (2011) recent critique of limitations within current network governance literature, specifically to their noted absence of empirical studies that acknowledge and interrogate the simultaneity of formal and informal network structures within network governance arrangements (Isett et al., 2011, pp. 162-166). The combination of social network analysis (SNA) techniques and thematic enquiry has enabled findings to document and interpret the ways in which decision-making actors organise to overcome complex problems for planning infrastructure. An innovative approach to using association networks has been used to provide insights to the importance of the different ways actors interact with one another, thus providing a simple yet valuable addition to the increasingly popular discipline of SNA. The research also identifies when and how different types of networks (i.e. formal and informal) are able to overcome currently known limitations to network governance (see McGuire & Agranoff, 2011), thus adding depth to the emerging body of network governance literature surrounding limitations to network ways of working (i.e. Rhodes, 1997a; Keast & Brown, 2002; Rethemeyer & Hatmaker, 2008; McGuire & Agranoff, 2011). Contributions are made to practice via the provision of a timely understanding of how horizontal fora between airports and their regions are used, particularly in the context of how they reframe the governance of decision-making for airport-proximal infrastructure development. This new understanding will enable government and industry actors to better understand the structural impacts of governance arrangements before they design or adopt them, particularly for factors such as efficiency of information, oversight, and responsiveness to change.

Sharing social space with strangers: Setting, signalling and policing informal rules of driving etiquette

Recent research suggests that aggressive driving may be influenced by driver perceptions of their interactions with other drivers in terms of ‘right’ or ‘wrong’ behaviour. Drivers appear to take a moral standpoint on ‘right’ or ‘wrong’ driving behaviour. However, ‘right’ or ‘wrong’ in the context of road use is not defined solely by legislation, but includes informal rules that are sometimes termed ‘driving etiquette’. Driving etiquette has implications for road safety and public safety since breaches of both formal and informal rules may result in moral judgement of others and subsequent behaviours designed to punish the ‘offender’ or ‘teach them a lesson’. This paper outlines qualitative research that was undertaken with drivers to explore their understanding of driving etiquette and how they reacted to other drivers’ observance or violation of their understanding. The aim was to develop an explanatory framework within which the relationships between driving etiquette and aggressive driving could be understood, specifically moral judgement of other drivers and punishment of their transgression of driving etiquette. Thematic analysis of focus groups (n=10) generated three main themes: (1) courtesy and reciprocity, and the notion of two-way responsibility, with examples of how expectations of courteous behaviour vary according to the traffic interaction; (2) acknowledgement and shared social experience: ‘giving the wave’; and (3) responses to breaches of the expectations/informal rules. The themes are discussed in terms of their roles in an explanatory framework of the informal rules of etiquette and how interactions between drivers can reinforce or weaken a driver’s understanding of driver etiquette and potentially lead to driving aggression.

Social sensing in the field: Challenges in detecting social interactions in construction sites

Construction industry is a sector that is renowned for the slow uptake of new technologies. This is usually due to the conservative nature of this sector that relies heavily on tried and tested and successful old business practices. However, there is an eagerness in this industry to adopt Building Information Modelling (BIM) technologies to capture and record accurate information about a building project. But vast amounts of information and knowledge about the construction process is typically hidden within informal social interactions that take place in the work environment. In this paper we present a vision where smartphones and tablet devices carried by construction workers are used to capture the interaction and communication between workers in the field. Informal chats about decisions taken in the field, impromptu formation of teams, identification of key persons for certain tasks, and tracking the flow of information across the project community, are some pieces of information that could be captured by employing social sensing in the field. This information can not only be used during the construction to improve the site processes but it can also be exploited by the end user during maintenance of the building. We highlight the challenges that need to be overcome for this mobile and social sensing system to become a reality. © 2012 ACM.

Urban epidemiology of labor informality in Bogotá: A neighborhood interactions approach

Usando datos georreferenciados sobre mercado laboral para la ciudad de Bogotá, se desarrolla una estrategia empírica para identificar el efecto de la tasa de informalidad en el vecindario sobre la probabilidad individual de conseguir un trabajo informal. Se encuentra evidencia de la existencia de tales efectos del vecindario. Estos efectos funcionan de forma distinta para informalidad de trabajadores asalariados o independientes.

Place of Work and Place of Residence: Informal Hiring Networks and Labor Market Outcomes

We use a novel dataset and research design to empirically detect the effect of social interactions among neighbors on labor market outcomes. Specifically, using Census data that characterize residential and employment locations down to the city block, we examine whether individuals residing in the same block are more likely to work together than individuals in nearby but not identical blocks. We find significant evidence of social interactions operating at the block level: residing on the same versus nearby blocks increases the probability of working together by over 33 percent. The results also indicate that this referral effect is stronger when individuals are similar in sociodemographic characteristics (e.g., both have children of similar ages) and when at least one individual is well attached to the labor market. These findings are robust across various specifications intended to address concerns related to sorting and reverse causation. Further, having determined the characteristics of a pair of individuals that lead to an especially strong referral effect, we provide evidence that the increased availability of neighborhood referrals has a significant impact on a wide range of labor market outcomes including employment and wages.

Gestionnaire de vie privée : un cadre pour la protection de la vie privée dans les interactions entre apprenants

L’évolution continue des besoins d’apprentissage vers plus d’efficacité et plus de personnalisation a favorisé l’émergence de nouveaux outils et dimensions dont l’objectif est de rendre l’apprentissage accessible à tout le monde et adapté aux contextes technologiques et sociaux. Cette évolution a donné naissance à ce que l’on appelle l'apprentissage social en ligne mettant l'accent sur l’interaction entre les apprenants. La considération de l’interaction a apporté de nombreux avantages pour l’apprenant, à savoir établir des connexions, échanger des expériences personnelles et bénéficier d’une assistance lui permettant d’améliorer son apprentissage. Cependant, la quantité d'informations personnelles que les apprenants divulguent parfois lors de ces interactions, mène, à des conséquences souvent désastreuses en matière de vie privée comme la cyberintimidation, le vol d’identité, etc. Malgré les préoccupations soulevées, la vie privée en tant que droit individuel représente une situation idéale, difficilement reconnaissable dans le contexte social d’aujourd’hui. En effet, on est passé d'une conceptualisation de la vie privée comme étant un noyau des données sensibles à protéger des pénétrations extérieures à une nouvelle vision centrée sur la négociation de la divulgation de ces données. L’enjeu pour les environnements sociaux d’apprentissage consiste donc à garantir un niveau maximal d’interaction pour les apprenants tout en préservant leurs vies privées. Au meilleur de nos connaissances, la plupart des innovations dans ces environnements ont porté sur l'élaboration des techniques d’interaction, sans aucune considération pour la vie privée, un élément portant nécessaire afin de créer un environnement favorable à l’apprentissage. Dans ce travail, nous proposons un cadre de vie privée que nous avons appelé « gestionnaire de vie privée». Plus précisément, ce gestionnaire se charge de gérer la protection des données personnelles et de la vie privée de l’apprenant durant ses interactions avec ses co-apprenants. En s’appuyant sur l’idée que l’interaction permet d’accéder à l’aide en ligne, nous analysons l’interaction comme une activité cognitive impliquant des facteurs contextuels, d’autres apprenants, et des aspects socio-émotionnels. L'objectif principal de cette thèse est donc de revoir les processus d’entraide entre les apprenants en mettant en oeuvre des outils nécessaires pour trouver un compromis entre l’interaction et la protection de la vie privée. ii Ceci a été effectué selon trois niveaux : le premier étant de considérer des aspects contextuels et sociaux de l’interaction telle que la confiance entre les apprenants et les émotions qui ont initié le besoin d’interagir. Le deuxième niveau de protection consiste à estimer les risques de cette divulgation et faciliter la décision de protection de la vie privée. Le troisième niveau de protection consiste à détecter toute divulgation de données personnelles en utilisant des techniques d’apprentissage machine et d’analyse sémantique.

Gestionnaire de vie privée : un cadre pour la protection de la vie privée dans les interactions entre apprenants

L’évolution continue des besoins d’apprentissage vers plus d’efficacité et plus de personnalisation a favorisé l’émergence de nouveaux outils et dimensions dont l’objectif est de rendre l’apprentissage accessible à tout le monde et adapté aux contextes technologiques et sociaux. Cette évolution a donné naissance à ce que l’on appelle l'apprentissage social en ligne mettant l'accent sur l’interaction entre les apprenants. La considération de l’interaction a apporté de nombreux avantages pour l’apprenant, à savoir établir des connexions, échanger des expériences personnelles et bénéficier d’une assistance lui permettant d’améliorer son apprentissage. Cependant, la quantité d'informations personnelles que les apprenants divulguent parfois lors de ces interactions, mène, à des conséquences souvent désastreuses en matière de vie privée comme la cyberintimidation, le vol d’identité, etc. Malgré les préoccupations soulevées, la vie privée en tant que droit individuel représente une situation idéale, difficilement reconnaissable dans le contexte social d’aujourd’hui. En effet, on est passé d'une conceptualisation de la vie privée comme étant un noyau des données sensibles à protéger des pénétrations extérieures à une nouvelle vision centrée sur la négociation de la divulgation de ces données. L’enjeu pour les environnements sociaux d’apprentissage consiste donc à garantir un niveau maximal d’interaction pour les apprenants tout en préservant leurs vies privées. Au meilleur de nos connaissances, la plupart des innovations dans ces environnements ont porté sur l'élaboration des techniques d’interaction, sans aucune considération pour la vie privée, un élément portant nécessaire afin de créer un environnement favorable à l’apprentissage. Dans ce travail, nous proposons un cadre de vie privée que nous avons appelé « gestionnaire de vie privée». Plus précisément, ce gestionnaire se charge de gérer la protection des données personnelles et de la vie privée de l’apprenant durant ses interactions avec ses co-apprenants. En s’appuyant sur l’idée que l’interaction permet d’accéder à l’aide en ligne, nous analysons l’interaction comme une activité cognitive impliquant des facteurs contextuels, d’autres apprenants, et des aspects socio-émotionnels. L'objectif principal de cette thèse est donc de revoir les processus d’entraide entre les apprenants en mettant en oeuvre des outils nécessaires pour trouver un compromis entre l’interaction et la protection de la vie privée. ii Ceci a été effectué selon trois niveaux : le premier étant de considérer des aspects contextuels et sociaux de l’interaction telle que la confiance entre les apprenants et les émotions qui ont initié le besoin d’interagir. Le deuxième niveau de protection consiste à estimer les risques de cette divulgation et faciliter la décision de protection de la vie privée. Le troisième niveau de protection consiste à détecter toute divulgation de données personnelles en utilisant des techniques d’apprentissage machine et d’analyse sémantique.

Coherence and understanding in informal conversations between native and non-native speakers of English

This study investigates informal conversations between native English speakers and international students living and studying in the UK. 10 NNS participants recorded themselves during conversations with native speakers. The audio-recordings were transcribed and a fine-grained, qualitative analysis was employed to examine how the participants jointly achieved both coherence and understanding in the conversations, and more specifically how the NNSs contributed to this achievement. The key areas of investigation focused on features of topic management, such as topic initiations, changes and transitions, and on the impact which any communicative difficulties may have on the topical continuity of the conversations. The data suggested that these conversations flowed freely and coherently, and were marked by a relative scarcity of the communicative difficulties often associated with NS-NNS interactions. Moreover, language difficulties were found to have minimal impact on the topic development of the conversations. Unlike most previous research in the field, the data further indicated that the NNSs were able to make active contributions to the initiation and change of topics, and to employ a range of strategies to manage these effectively and coherently. The study considers the implications which the findings may have for teaching and learning, for second language acquisition research, and for non-native speakers everywhere.

Topic continuity in informal conversations between native and non-native speakers of English

Topic management by non-native speakers (NNSs) during informal conversations has received comparatively little attention from researchers, and receives surprisingly little attention in second language learning and teaching. This article reports on one of the topic management strategies employed by international students during informal, social interactions with native-speaker peers, exploring the process of maintaining topic continuity following temporary suspensions of topics. The concept of side sequences is employed to illustrate the nature of different types of topic suspension, as well as the process of jointly negotiating a return to the topic. Extracts from the conversations show that such sequences were not exclusively occasioned by language difficulties, and that the non-native speaker participants were able to effect successful returns to the main topic of the conversations.

The contradictions and complementarities of combining ERP systems with enterprise 2.0 supported informal systems

The chapter discusses both the complementary factors and contradictions of adopting ERP based systems with enterprise 2.0. ERP is characterized as achieving efficient business performance by enabling a standardized business process design, but at a cost of flexibility in operations. It is claimed that enterprise 2.0 can support flexible business process management and so incorporate informal and less structured interactions. A traditional view however is that efficiency and flexibility objectives are incompatible as they are different business objectives which are pursued separately in different organizational environments. Thus an ERP system with a primary objective of improving efficiency and an enterprise 2.0 system with a primary aim of improving flexibility may represent a contradiction and lead to a high risk of failure if adopted simultaneously. This chapter will use case study analysis to investigate the use of a combination of ERP and enterprise 2.0 in a single enterprise with the aim of improving both efficiency and flexibility in operations. The chapter provides an in-depth analysis of the combination of ERP with enterprise 2.0 based on social-technical information systems management theory. The chapter also provides a summary of the benefits of the combination of ERP systems and enterprise 2.0 and how they could contribute to the development of a new generation of business management that combines both formal and informal mechanisms. For example, the multiple-sites or informal communities of an enterprise could collaborate efficiently with a common platform with a certain level of standardization but also have the flexibility in order to provide an agile reaction to internal and external events.