Client Stakeholders Research Articles

Do non-audit service failures impair auditor reputation? An analysis of KPMG advisory service scandals in Germany

Big Four accounting firms increasingly focus on non-audit services. Failures in these services may impair the accounting firm’s reputation as an auditor. They may negatively affect the Big Four, its clients, and client stakeholders. From the perspective of critical scholarship, it is vital to understand whether potentially marginalized actors that auditors are meant to protect (e.g., the general public) bear adverse consequences from non-audit failures. Low litigation settings, such as Germany, are of particular interest in this context because they rely on reputation risks to motivate Big Four auditors to provide high-quality services. Accordingly, we analyze two events of observable non-audit service deficiencies of KPMG Germany. We first use an event study and show that KPMG’s audit clients suffer negative capital market reactions after the NAS failure events. We then ask whether KPMG, having caused the events, also faces adverse consequences. Moreover, we explore theoretical mechanisms behind the observed capital market reactions. Using the Eisenhardt Method, we deeply engage with extensive quantitative data sets and explore auditor switches, audit pricing, and clients’ earnings management. The analyses do not reveal significant negative consequences for KPMG. Earnings management data provides some limited indication that KPMG allows clients more opportunistic accounting choices. Overall, our analysis suggests that reputation may be insufficient to discipline Big Four auditors from acting opportunistically at the cost of less powerful actors in low litigation settings.

A Systematic Mapping Study on Process Improvement in Software Requirements Engineering

Software analysis is the process carried out to obtain requirements that reflects the needs of a client's stakeholders and that allows the construction of a software product that meets their expectations. However, it is also known as a process where many defects are injected. In this context, although process improvement has contributed to the software industry, in the case of software requirements it needs to be studied to determine the improvements obtained and established models. In the literature reviewed, a similar mapping study with 4 research question was identified and used as a reference. The objective of this work is to structure the available literature on process improvement in the software requirements engineering (SRE) domain to identify the improvement phases, paradigms, principles, and established models. For this purpose, a systematic mapping study (SMS) was carried out in the most recognized digital databases. The mapping carried out recovered a total of 1,495 studies, and after the process, 86 primary studies were obtained. In this SMS had established and answered 13 research questions. The different models that are applied throughout the software requirements engineering process were identified, and accepted studies were classified and findings on SRE process improvement were collected. The most used models are CMMI, Requirements Engineering Good Practice Guide (REGPG), and ISO/IEC 15504. Also, 62% of accepted studies are of the proposal and evaluation type; that is, they propose a framework and study the implementation of a proposal in one or more case studies respectively. On the other hand, it was found that most of the studies focused on the process improvement analysis phase. Likewise, in contrast with a previous study, proposal and validation type of studies increased in 9 papers each one from 2014 to date. This shows the interest of the scientific community in this domain.

“What's the Brief?”

“What's the Brief?”

Feasibility, acceptability, concerns, and challenges of implementing supervised injection services at a specialty HIV hospital in Toronto, Canada: perspectives of people living with HIV

BackgroundSubstance use significantly impacts health and healthcare of people living with HIV/AIDS (PLHIV), especially their ability to remain in hospital following admission. Supervised injection services (SIS) reduce overdoses and drug-related harms, but are not often provided within hospitals/outpatient programs. Leading us to question, what are PLHIV’s perceptions of hospital-based SIS?MethodsThis mixed-methods study explored feasibility and acceptability of implementing SIS at Casey House, a Toronto-based specialty HIV hospital, from the perspective of its in/outpatient clients. We conducted a survey, examining clients’ (n = 92) demand for, and acceptability of, hospital-based SIS. Following this, we hosted two focus groups (n = 14) and one-on-one interviews (n = 8) with clients which explored benefits/drawbacks of in-hospital SIS, wherein participants experienced guided tours of a demonstration SIS space and/or presentations of evidence about impacts of SIS. Data were analysed using descriptive statistics and thematic analysis.ResultsAmong survey participants, 76.1% (n = 70) identified as cis-male and over half (n = 49;54.4%) had been a hospital client for 2 years or less. Nearly half (48.8%) knew about clients injecting in/near Casey House, while 23.6% witnessed it. Survey participants were more supportive of SIS for inpatients (76.1%) than for outpatients (68.5%); most (74.7%) reported SIS implementation would not impact their level of service use at Casey House, while some predicted coming more often (16.1%) and others less often (9.2%). Most focus group/interview participants, believed SIS would enhance safety by reducing health harms (e.g. overdose), increasing transparency between clients and clinicians about substance use, and helping retain clients in care. Debate arose about who (e.g., in/outpatients vs. non-clients) should have access to hospital-based SIS and how implementation may shift organizational priorities/resources away from services not specific to drug use.ConclusionsOur data showed widespread support of, and need for, hospital-based SIS among client stakeholders; however, attempts to reduce negative impacts on non-drug using clients need to be considered in the balance of implementation plans. Given the increased risks of morbidity and mortality for PLHIV who inject drugs as well as the problems in retaining them in care in a hospital setting, SIS is a key component of improving care for this marginalized group.

Impact of Utilizing Expertise to Project Risk and Performance

Organizations have had difficulty in finding good project and risk management techniques that will deliver high performing projects. Research has identified common risks that occur on projects, but previous research has had difficulty coming up with reliable methods to mitigate those risks. However, the Best Value Approach (BVA) has proven to be effective in minimizing risk and increasing project performance. The crux of the BVA is the utilization of experts to minimize project risk. The BVA approach is unique from other project management methodologies which focus on increasing communication, collaboration and decision making. Previous research shows that client stakeholders are the cause of the majority of project risks, while the expert vendors usually do not cause risk on a project. It has been observed that expert vendors are able to minimize client stakeholder risk by transparent planning and tracking. Using case study research, an expert contractor’s project is analyzed to determine the impact of using the BVA project management methodology to minimize project risk. As a result, the contractor did not cause any risk based on time and cost and helped the client minimize their risk. The research identifies eight risk mitigating actions the contractor applied through the BVA. The majority of the risk mitigating actions were performed primarily in the preparation and preplanning phases of the project.

Leveraging In-Home Supportive Services Programs to Engage People in Advance Care Planning: Input from Staff, Providers, and Client Stakeholders.

Background: In-Home Supportive Services (IHSS) cares for millions of Medicaid-eligible older adults who are often homebound and socially isolated. Advance care planning (ACP) can be challenging for this population, and IHSS programs may play an important role. Objective: To explore the feasibility of an IHSS ACP program for frail older adults. Design: Semistructured focus groups. Setting/Subjects: Fifty IHSS stakeholders (20 administrators, 9 case managers, 13 in-home caregivers, and 8 clients) participated in 10 focus groups in San Francisco. Measurements: Qualitative thematic content analysis by two independent coders. Results: Four main themes emerged: (1) Unmet needs: patients' wishes unknown during a medical crisis, lack of education/training for clients and staff; (2) Barriers: conflict of interest and potential medical overreach of IHSS caregivers, lack of billing avenues, time limitations, and cultural, literacy, and language barriers; (3) Facilitators: leveraging established workflows, available technology, and training programs; and (4) Implementation: use a tailored, optional approach based on clients' readiness, focus on case managers not caregivers to prevent conflict of interest; use established intake, follow-up, and training procedures; consider cultural and literacy-appropriate messaging; and standardize easy-to-use procedures, simple scripts, and educational guides, within established workflow to support case managers. Conclusions: An IHSS ACP program is important and feasible for Medicaid-eligible, frail older adults. Implementation suggestions for success by IHSS stakeholders include focusing on case managers rather than in-home caregivers to prevent conflict of interest; tailoring programs to clients' readiness, literacy, and language; creating educational programs for IHSS staff, clients, and community; and standardizing easy-to-use guides and procedures into IHSS workflows.

Stakeholder interpretations of design: semiotic insights into the briefing process

Briefing phase interactions between clients and designers are recognized as social engagements, characterized by communicative sign use, where conceptual ideas are gradually transformed into potential design solutions. A semiotic analysis of briefing communications between client stakeholders and designers provides evidence of the significance and importance of stakeholder interpretation and understanding of design, empirical data being drawn from a qualitative study of NHS hospital construction projects in the UK. It is contended that stakeholders engage with a project through communicative signs and artefacts of design, referencing personal cognitive knowledge in acts of interpretation that may be different from those of designers and externally appointed client advisers. Such interpretations occur in addition to NHS client and design team efforts to ‘engage’ with and ‘understand’ stakeholders using a variety of methods. Social semiotic theorizations indicate how narrative strategies motivate the formulation of signs and artefacts in briefing work, the role of sign authors and sign readers being elucidated as a result. Findings are contextualized against current understandings of briefing communications and stakeholder management practices, a more socially attuned understanding of breifing countering some of the process-led improvement models that have characterized much of the post-Egan report literature. A stakeholder interpretation model is presented as one potential method to safeguard against unforeseen interpretations occurring, the model aligning with the proposal for a more measured recognition of how designs can trigger interpretations among client stakeholders.

Stakeholder analysis is key to client–supplier relationships of global outsourcing project success

Outsourcing as a logical consequence of globalization has caused a shift towards the integration of labour forces where communications play a significant role in the success of outsourcing partnerships. Utilizing the lens of an outsourced telecommunications case study we examine how a problematic client–supplier relationship across global loci was transformed by implementing a stakeholder analysis. We discuss how ineffectual project communications caused confusion, disinterest and apathy of client stakeholders challenging the outsourcing partnership. Our insight evidences not only the necessity to transparently address cultural challenges but emphasizes a crucial need to explicitly validate the different audiences. From the increased clarity and purpose provided it proved possible to instigate solutions such that real benefits to the project were realised. We suggest a number of key learning points as ‘lessons learnt’ to enlighten current and future practice of outsourcing relationships across global projects.

A pilot study of client complexity, emergent requirements and stakeholder perceptions of project success

Construction industry reliance on performance metrics fixed at the project outset is being superseded by increasing use of emergent client judgments to characterize success. Clients may still consider a project that fails to meet formalized time, cost and performance goals successful if it satisfies emergent requirements not understood during initial briefing. Construction practitioners do not routinely recognize that client awareness of requirements improves as projects progress. Internal conflict among the client stakeholders and their reflections on the emerging project solution help client stakeholders to better understand their needs. Dissatisfaction results when these emergent requirements are not acknowledged. The need for practitioners to recognize and respond to these issues is explored by a paradigmatic case study of an office relocation and refurbishment project. The role of the ‘project sponsor’ as a synthesizer of client requirements and reflections on the emerging solution was observed to be subverted by stakeholders in a client body who found their emergent requirements were not acknowledged by construction practitioners. By characterizing the harmful effect of pluralistic client complexity and emergent requirements on perceptions of project success, the rationale for a revised project sponsor role to better address these influences on perceptions of project success is contributed.

BVRLA ICFM professional fleet consultant development programme

PurposeThe BVRLA ICFM Professional Fleet Consultant Development Programme, developed in conjunction with the ICFM, is targeted at sales and business development executives within BVRLA member companies. The four‐day training programme equips participants with the skills and knowledge to align their sales role more closely with the demands and responsibilities of the client fleet manager. This paper aims to describe the programme.Design/methodology/approachThe paper describes the tailored approach of the programme.FindingsThe first module covers the principles of fleet management, with a focus on understanding the role and responsibilities of a fleet manager; the principles of asset and risk management; and the influence of a client's stake holders, company culture and market segmentation. It also looks at wider concerns influencing fleet choice, including the environment. The second module covers the delivery of fleet solutions; the various budgetary and taxation considerations; key acquisition and disposal options; supplier management; and the relevant legal and health and safety obligations.Practical implicationsThe new programme, launched in October 2008, has been enthusiastically welcomed by the leasing and fleet management industry, which has seen its customers grow more sophisticated in their business processes and, as a consequence, ever more demanding of their service providers. BVRLA members recognise the value in an industry‐acknowledged qualification that demonstrates both their investment in employee development and their commitment to understanding the needs of their customers. The Professional Fleet Consultant Development Programme course is externally accredited by the Institute of Leadership and Management.Originality/valueThe paper is the first detailed description of the origins, design, delivery of the BVRLA ICFM Professional Fleet Consultant Development Programme.

Advertising creativity

Purpose – The study aims to extend knowledge of practitioner beliefs amongst advertising agency creatives across three countries – Australia, New Zealand and Malaysia – regarding factors that impact advertising creative excellence in the advertising agency. The study also seeks to address views across Australian creatives and their clients. Design/methodology/approach – The design combined preliminary qualitative work using depth interviews with a subsequent questionnaire‐based survey of the various stakeholder groups. Opinions of Australian creatives are compared, using the same survey instrument, with those of a sample of Australian advertiser clients. The views of the various national groups of creatives are then compared using the same instrument. Findings – The results indicated that a group of factors encourage creatives, and to an extent their clients, to have high expectations of the achievement of optimal creative work. There was more agreement among the creatives across the three countries than agreement between the Australian advertisers and any of the groups of creatives. There were also differences evident between the views of Malaysian creatives, on the one hand, and their Australian and New Zealand counterparts, on the other. A finding that Malaysian creatives were in slightly more agreement with the Australian advertisers than were Australian and New Zealand creatives was unanticipated. Research limitations/implications – Identified limitations include failure to collect data from advertiser stakeholders (clients) in the non‐Australian countries. This meant that direct comparisons of client‐agency beliefs could not be made within these countries. The challenge now is to explore the reasons why the differences and similarities found exist. Practical implications – Changes to practice to be made as a result of this research relate to management of the structured transfer of information between agency and client stakeholders, and management of authority issues in this relationship, particularly across cultures. Originality/value – Provides cross‐cultural as well as inter‐organizational perspectives on advertising agency–client relationships.

‘TAPPING A TIE’: SUCCESSFUL PARTNERSHIPS IN MANAGING ADDICTIONS WITH METHADONE

The Fredericton Community Health Clinic (FCHC) was established to provide comprehensive, accessible, and acceptable services to an underserved population who were downtown, poor, homeless, and living with addictions. A research team conducted a descriptive study to investigate how nurses' roles evolved in this setting and to understand these roles through stakeholders' eyes. We describe the perceptions of client stakeholders who first accessed the FCHC for help with opioid addictions. Findings include what drew clients in, their decision to access addiction treatment, their perceptions of nurses' roles, and the influence on their lives.

School Accountability – An Elusive Policy Solution: The Israeli Experience in Comparative Perspective

Politics of accountability theory contends that policymakers are unlikely to adopt external accountability policies. Contrary to the theory, many countries have adopted external school accountability policies, while Israel has not. The disequilibrium theory of policy selection is used to analyze differences among countries in school accountability policymaking. I find that the symbolic potency of policies helps to explain these differences. The symbolic potency of external school accountability depends on the extent to which school performance is perceived as a problem, the degree to which powerful stakeholders are affected by the problem and some broader political and administrative factors. Where client stakeholders are stirred out of their apathy, the education policy subsystem will adopt school accountability policies. However, preliminary evidence reveals implementation obstacles that may render these policies ineffective.

Strategic planning of complex economic systems∗

A major drawback of conventional models of the behavior of economic systems (and derived tools for policy intervention) is that the desire for tractability leads generally to a high degree of abstraction from reality. This article suggests an alternative, and arguably complementary, approach which engages specifically with economic complexity. The technique used is one of interactive spatial modelling over long time periods where the principle economic agents base decisions on incomplete heuristic information. For illustrative purposes the model has been calibrated on the basis of Senegalese data for 1981–91 and broad generic equations presented. The article argues that such a methodological approach holds out considerable advantages for strategic planning of sustainable economic systems. In particular it permits the direct engagement of noneconomic disciplines and client stakeholders in the planning process.