The auditor as a change agent for SMEs: the role of confidence, trust and identification

Aschauer, Ewald; Moro, Andrea; Massaro, Maurizio

doi:10.1007/s11846-014-0162-4

Cited by 8 publications

(15 citation statements)

References 59 publications

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“…Generally speaking, the low absolute response rate of our survey can be regarded as another limitation of our results. However, a comparison of similar recent survey-based studies conducted in German-speaking countries (e.g., Aschauer et al, 2015;Eierle and Haller, 2009;Faghfouri et al, 2015;Hatak et al, 2015;Mitter et al, 2014) reveals that our response rate of 3.6% is comparable. Moreover, according to Baruch and Holtom (2008), about 5% is a common response rate.…”

Section: Discussionsupporting

confidence: 61%

Chief financial officer (CFO) characteristics and ERP system adoption

Hiebl

Gärtner

Duller

2017

JAOC

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This paper examines the relationship between characteristics of chief financial officers (CFOs) and Enterprise Resource Planning (ERP) system adoption. Following upper echelons theory, we theorize that CFO age, education, tenure, and recruitment influence ERP system adoption and that this relationship is moderated by the CFO being responsible for firm-wide IT functions. Design/methodology/approach: Our empirical analysis is based on a survey of 296 large and medium-sized Austrian firms. Logistic regression analyses were used to test the association between CFO characteristics and ERP system adoption. 2 Findings: We find that firms with externally recruited CFOs have adopted ERP systems significantly more often than firms with internally promoted CFOs. Surprisingly, our results indicate that firms with less-educated CFOs more often adopted an ERP system and that the relationship between CFO characteristics and ERP system adoption is not moderated by the CFO being responsible for IT. Research limitations/implications: Our paper adds to the literature by corroborating case-based evidence that CFOs and their characteristics influence ERP system adoption. Extending previous research which indicates that CFO characteristics influence accounting practices, we show that CFO characteristics also influence technological innovation such as the adoption of ERP systems. Future research on technological innovation may therefore pay closer attention to the influence of CFOs. Originality/value: This article is the first to quantitatively test the influence of CFO characteristics on ERP system adoption.

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Section: Discussionsupporting

confidence: 61%

Chief financial officer (CFO) characteristics and ERP system adoption

Hiebl

Gärtner

Duller

2017

JAOC

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“…The focus of identity theory is behavior that reflects on judgments, role taking, situations and selfverification and dissonance reduction (Stets & Burke, 2000). Identity is produced from the process of self-categorization, where individuals cognitively group themselves with others (Aschauer et al, 2015). The concept of identity contains structural characteristics, such as group affiliation, role deviance, and category membership as well as character traits that are shown by individuals or that are pinned by others to the relevant individual (Ritzer, 1985).…”

Section: Theory Reviewmentioning

confidence: 99%

“…When performing their duties, the auditor has an additional identity other than personal identity, namely the identity of auditor profesion. Identity is the result of a self-categorization process, where individuals cognitively group themselves with others (Aschauer et al, 2015). Identity is a special characteristic that brings out uniqueness in a person.…”

Section: Introductionmentioning

confidence: 99%

Auditor's Communication Identity in Carrying Out Audit Tasks

Lestari

Utari

Slamet

2021

IJMMU

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The purpose of this research is to find out how the identity of the auditor's communication when carrying out an examination task. The research was conducted with qualitative method using a case study and interviews for for collecting the data. The research samples were five auditors at BPK RI Representatives of DIY Province. The research concluded using four layers, which are the personal layer, enacted layer, relational layer, and communal layer cited from the in the Theory of Communication of Identity by Michael Hecht. The theory stated that participants' personal identity is formed by several factors i.e. self-character, code of ethics, and environmental factors. Participants demonstrate their code of ethics through the communication process between the auditor and the audite, which is then manifested in the form of behavior when carrying out the audit tasks. By understanding each other's identity, it can create a harmonious relationship between the auditor and the audite through mutual support between the auditor and the audite. The attitudes and behaviors shown by the auditors when conducting the audit tasks reflect the identity of the BPK institution in the community as a free and independent audit institution, so that the negative stereotypes of auditors are minimized. There is also an identity gap in: (1) the personal layer and the personal layer, the personal and enacted layers, and the relational and enacted layers.

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“…Then, the SMEs' owners continue to treat the behaviour of their staff. The second approach is the empowerment of the rms' internal control systems (Aschauer, Moro, & Massaro, 2015). These systems are intended to defragment the business processes.…”

Section: Entrepreneurial Characteristics As Factors To Gradually Progressmentioning

confidence: 99%

Measuring the Indonesian SMEs’ Capabilities for Sociodynamic and Disruptive Innovation: The Case for Gaining Resilience and Sustainability

Panjaitan

Darwin

Sumiyana

et al. 2021

Preprint

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This study investigates: (1) How do the Indonesian SMEs posit sociodynamic factors and disruptive innovation to gain resilience and sustainability? (2) How do they behave when employing sociodynamic factors and disruptive innovation? (3) Why do they formulate strategic policies for the sociodynamic factors and then innovate disruptively? This research infers that those SMEs posit sociodynamic factors to increase their businesses’ capacity by expanding their social networks and building synergy and business alliances with others. These SMEs intensively catch information about future probable economic benefits to their internal businesses. Moreover, they encourage themselves to carry out disruptive innovations that create distinctive products and new market segments. The authors designed this research method with a qualitative approach. There are three methods of data collection: in-depth interviews, observations, and document studies. Furthermore, this research selects informants from Indonesian SMEs using purposive criteria, such as their total assets or having a net income above USD 1 million (IDR 14 billion), with no restrictions on their field of business. Thus, this study firstly raises reasons why Indonesian SMEs have overcome economic downturns using sociodynamic factors and disruptive innovation. Second, the researcher shows that the Indonesian Ministry of SMEs issued policies with a fallacy, focusing on the digital economy only. Otherwise, this ministry should encourage SMEs to have a bundled knowledge of sociodynamics and disruptive innovation. Third, this study contradicts the evidence from the barriers to the Indonesian SMEs’ capability enhancements in digital transformation. Otherwise, this study evidenced that most Indonesian SMEs adopt low-single-platform information.

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The auditor as a change agent for SMEs: the role of confidence, trust and identification

Cited by 8 publications

References 59 publications

Chief financial officer (CFO) characteristics and ERP system adoption

Chief financial officer (CFO) characteristics and ERP system adoption

Auditor's Communication Identity in Carrying Out Audit Tasks

Measuring the Indonesian SMEs’ Capabilities for Sociodynamic and Disruptive Innovation: The Case for Gaining Resilience and Sustainability

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