Changes In Efficacy Research Articles

Factors influencing readiness to implement digital audit among internal auditors of the Malaysian public sector

PurposeThis paper aims to examine the factors that influence the readiness of public sector internal auditors of the Accountant General’s Department (AGD) in Malaysia to implement digital audit.Design/methodology/approachThis study used an online questionnaire survey that was administered to a population of 124 internal auditors of the AGD, Malaysia. The readiness was measured in two ways: change commitment (CCOM) and change efficacy (CEFF), whereas the predictors of readiness encompass three factors: change valence, task knowledge and task availability. A partial least squares modelling using the SmartPLS 4 version was used to test the hypotheses.FindingsThe results reveal that change valence, task knowledge and task availability are positively significant factors influencing the CCOM of the AGD to implement digital audit. However, change valence is the only factor influencing CEFF.Originality/valueThis study offers useful empirical evidence on determinants of readiness to implement digital audit among internal auditors in the public sector, which is crucial towards supporting the Malaysian Government’s digital transformation agenda.

Determinants of positive mental health during organizational change: role of continuous learning, mindfulness and change-efficacy

Purpose By integrating job demands-resource (JD-R) theory and organizational change approach, the paper investigates determinants of positive mental health (PMH) of employees experiencing unpredictable organizational change (i.e. transition from physical work to remote work and other associated changes during the Covid-19 pandemic). The paper aims to examine the direct and indirect effects of continuous learning (CL) and mindfulness (MF) on PMH of employees via their perceived change-efficacy (CE). Design/methodology/approach Time-lagged primary data were collected from a cohort of information technology employees experiencing organizational change in the past one year. During the first stage, data was collected on variables, including CF, MF and CE, whereas response on PMH of employees was collected after one month. AMOS-24 has been used to assess the measurement model and perform the analysis. Findings At the outset, the study affirms that CL, MF and CE significantly contribute toward PMH of employees. The mediation analysis suggests that CE significantly mediates both relationships (i.e. CL-PMH and MF-PMH). Practical implications First, CL and MF are key to recovering from a crisis and enhancing PMH of employees. Second, employees’ CE is an essential ingredient for organizations to successfully implement organizational changes while amplifying the PMH of employees. Originality/value The study is one of its kind which examines the antecedents of employees’ mental health during organizational change while examining the mediating role of their CE. The findings contribute substantially to the literature of organizational change and JD-R theory by integrating and extending it to organizational change context.

“When Diet and Exercise Are Not Enough”: An Examination of Lifestyle Change Inefficacy Claims in Direct-to-Consumer Advertising

Previous research suggests that direct-to-consumer (DTC) advertisements for pharmaceutical drugs have the potential to influence consumers’ perceptions of whether symptoms should be treated medically and/or through behavior change. However, the relative frequency of messages emphasizing these approaches in pharmaceutical advertising remains largely unknown. A content analysis of print and television advertisements for cholesterol management medication between 1994 and 2005 (for print) and between 1999 and 2007 (for television) was conducted. First, the extent to which established theoretical constructs drawn from health communication scholarship are depicted in the content of DTC cholesterol advertisements is quantified. Second, specific claims about behavior change inefficacy when a pharmaceutical alternative is available are identified. Findings indicate that DTC ads offer many mixed messages about the efficacy of diet and exercise in reducing cholesterol and risk of heart disease. Theoretical and practical implications of this work are discussed.