International Journal of Organizational Analysis最新文献

{"title":"The role of telemedicine during and beyond the COVID-19 pandemic: shaping our future health organisations and practices","authors":"Jihane Sebai, Wendy Leslie, Jessica Lichy","doi":"10.1108/ijoa-09-2023-3996","DOIUrl":"https://doi.org/10.1108/ijoa-09-2023-3996","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>In France, telemedicine was integrated into the Code of Public Health in 2009, but adoption and use were slow until the beginning of the COVID-19 health crisis, when telemedicine arguably became the only way to ensure continuity of care for non-COVID patients, reduce viral transmission and streamline strained medical resources. Despite growing enthusiasm, criticism persists.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>User satisfaction will be essential for the sustainability and development of telemedicine, yet this remains an under-researched area. Framed by the first lockdown in France (March–May 2020), this two-step mixed-methods study uses secondary quantitative data (<em>n</em> users = 2,511; <em>n</em> doctors = 254; <em>n</em> nurses = 248) and primary qualitative interviews (<em>n</em> = 5) among healthcare professionals and patients in France to analyse satisfaction levels among telemedicine users. Implementing an inductive approach, it identifies key themes in the adoption and use of telemedicine, the impact on user satisfaction and evolution in perceptions over time.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings contribute to the literature by identifying and explaining the shift in telemedicine practices and offering recommendations for addressing ongoing obstacles through pragmatic strategies.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This research addresses a gap in knowledge to examine the impact of the COVID-19 pandemic on the uptake, perception and satisfaction of telemedicine experienced by users. Recognising telemedicine as a complex innovation in conceptual and practical terms, this paper investigates the degree of acceptance among users and the process of assimilation in the system.</p><!--/ Abstract__block -->","PeriodicalId":47017,"journal":{"name":"International Journal of Organizational Analysis","volume":"12 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141866275","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Suddenly 50: the aging workforce and its relationship with the company","authors":"Aline Zanini Lima, Wilson Aparecido Costa de Amorim","doi":"10.1108/ijoa-03-2024-4334","DOIUrl":"https://doi.org/10.1108/ijoa-03-2024-4334","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to discuss the findings of a study to identify the characteristics of organizations that implement policies and practices to attract and retain older workers.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This exploratory and descriptive research adopts a quantitative approach. The data analyzed were gathered from the database compiled during the 2020 edition of the “FIA – Employee Experience” survey. Notably, it identified the top 100 companies prioritizing investment in human resources policies and practices, awarding the “Amazing Places to Work” prize to those demonstrating the highest indices.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings highlight the proactive stance of both national and multinational companies, typically falling within the medium to large size category, in implementing strategies to attract and retain an aging workforce. These companies predominantly employ individuals with high school education and undertake affirmative action, targeting at least four other minority groups alongside older workers.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The insights provided in this article regarding the strategies and initiatives implemented to attract and retain older workers can empower other interested companies to enhance their preparedness in addressing the demographic shift toward an aging Brazilian workforce.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The analysis of the findings contributes to advancing understanding of the relationship between organizations and older workers, an area that remains underexplored in Brazil and worldwide. Furthermore, it furnishes insights into the specific policies and practices adopted by these organizations, equipping interested companies with knowledge to address the challenge of adapting to Brazil’s aging workforce.</p><!--/ Abstract__block -->","PeriodicalId":47017,"journal":{"name":"International Journal of Organizational Analysis","volume":"18 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141866273","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Enhancing construction organizations’ performance through strategic decision-making: unveiling the mediating role of quality of information","authors":"Taofeeq Durojaye Moshood, James O.B. Rotimi, Wajiha Shahzad","doi":"10.1108/ijoa-01-2024-4228","DOIUrl":"https://doi.org/10.1108/ijoa-01-2024-4228","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Formulating strategic decisions poses a significant challenge for construction organizations, profoundly impacting their overarching strategic management. The success of an organization’s strategy relies on how information is managed and decisions are executed. However, the literature has a limited understanding of the connection between information quality and strategic decision-making, particularly in construction business performance. This study aims to bridge this gap by exploring how information quality mediates the relationship between strategic decision-making and the performance of construction businesses in New Zealand.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This quantitative study aims to fill this gap by assessing how information quality shapes strategic decision-making practices, impacting construction organizations’ performance. Analysing 102 viable responses through partial least squares structural equation modeling structural equation modelling offers partial support to the research framework.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The study used statistical analysis to gauge the impact of adopting strategic management practices on construction business performance, considering the mediation of the quality of information within New Zealand’s context. It affirmed a positive correlation between strategic decision-making management and construction business performance, underpinned by the mediation of quality of information.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This study underscores the critical role of information quality in evaluating strategic decisions for bolstering construction business performance. In essence, it affirms that enhancing the performance of construction organizations via strategic decision-making is intrinsically linked to the quality of information.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study makes a noteworthy contribution by establishing connections between decision importance, process effectiveness, information quality, intuition in decision-making and model development, providing valuable insights to the field.</p><!--/ Abstract__block -->","PeriodicalId":47017,"journal":{"name":"International Journal of Organizational Analysis","volume":"45 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141866278","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Muslim women entrepreneurs: an exploratory study of the Nigerian “Mumpreneurs” perspective","authors":"Muhammad Muhammad Nasir, Saemah Shamim","doi":"10.1108/ijoa-11-2023-4066","DOIUrl":"https://doi.org/10.1108/ijoa-11-2023-4066","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper explores the motivations and challenges faced by Muslim women ‘mumpreneurs,’ in Northern Nigeria, a region with a predominantly Muslim population. The unique socio-religious and cultural context of Northern Nigeria serves as a key driver for this research, prompting a deeper understanding of the experiences of Muslim mumpreneurs in the area.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study employed a qualitative approach, by utilizing semi-structured interviews with 12 Muslim mumpreneurs residing in various states across Northern Nigeria. Accordingly, thematic analysis was used to explore the influence of their motherly roles on their entrepreneurial experiences.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Thematic analysis revealed three key themes: Motivations: Mumpreneurs were driven by desires for financial independence, positive societal impact and increased flexibility to manage work-family balance. Challenges: Lack of capital, skills, knowledge and sociocultural constraints (e.g. gender norms) impeded their progress. Push and pull factors: Their entrepreneurial journeys were shaped by both internal aspirations and external societal influences.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The findings of this study provide further understanding of the distinct experiences of Muslim mumpreneurs in Northern Nigeria, contributing significantly to our knowledge of the dynamics of Muslim women mumpreneurs in a specific, understudied Muslim society. By implication, it highlights the need for targeted support for this under-researched population, informing policymakers, support organizations, and future research endeavors.</p><!--/ Abstract__block -->","PeriodicalId":47017,"journal":{"name":"International Journal of Organizational Analysis","volume":"264 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141774628","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A tale of the likable change: the role of change in leadership behavior in improving employees’ willingness to take risks","authors":"Amin Wibowo, Widya Paramita, Ina Indartoyo, Neuneung Nurhayati","doi":"10.1108/ijoa-03-2024-4320","DOIUrl":"https://doi.org/10.1108/ijoa-03-2024-4320","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>A crisis period can reduce employees’ willingness to take risks, which are important predictors of organizational performance. Built upon the broaden-and-build theory of positive emotions, this study aims to examine the role of leadership’s behavioral change in promoting the willingness to take risks, as mediated by liking, at two different levels of task complexity.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>An online survey has been answered by 281 employees of businesses with various scales, in different sectors in Indonesia. Indonesia was selected as it is among the countries with a high power distance culture. Hence, employees are expected to favor more directive leadership changes in the postpandemic context.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Drawing upon the broaden-and-build theory of positive emotions, this study found that leaders’ behavioral change toward a more directive approach promotes a willingness to take risks, as the employees like this change regardless of the task’s complexity level.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>In an organization where the employees’ willingness to take risks is critical, the leaders should not simply adopt empowering leadership, as suggested by previous studies. However, leaders need to ensure that any change in leadership behavior during the transition period, either toward a more directive or empowering style, is favorable for the employees, regardless of the level of complexity of the tasks.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study contributes to the literature by demonstrating that Indonesian employees’ willingness to take risks increases only when the employees like the change in the style of leadership to a more directive one regardless of the level of task complexity. In addition, Indonesian employees have not perceived any substantial change in their leaders’ behavior after the pandemic, and they remain neutral about this type of leadership.</p><!--/ Abstract__block -->","PeriodicalId":47017,"journal":{"name":"International Journal of Organizational Analysis","volume":"54 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141774627","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Decoding mindfulness for organisations by exploring the perceptions of mindfulness masters: an indigenous approach","authors":"Damini Saini","doi":"10.1108/ijoa-03-2024-4347","DOIUrl":"https://doi.org/10.1108/ijoa-03-2024-4347","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Researchers, academicians and practitioners are trying to make employees more mindful, as mindfulness brings a lot of excellence to work. This study aims to unwrap and decode the mindfulness procedure by identifying the crucial steps to ease the process for employees and organisations.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The qualitative research method assessed 20 semi-structured interviews with mindfulness experts in India and abroad. Interpretive phenomenological analysis was used to analyse the content generated by the data collection.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Though the understanding of mindfulness is univocal and standard, this investigation fills the gap of initial groundwork concerning thoughtlessness, as it remains a less observed area in earlier research in mindfulness. This research study also found organisational ways to enhance mindfulness in the system, such as ostentatious listening, detail orientation, deep discussions, one task at a time, etc.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The study is unique in that it explores the perceptions and views of mindfulness coaches and masters and tries to demystify the procedure of being mindful in organisations.</p><!--/ Abstract__block -->","PeriodicalId":47017,"journal":{"name":"International Journal of Organizational Analysis","volume":"33 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141866277","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Familiarity as main predictors of emotional contagion at work in Japan","authors":"Remy Magnier-Watanabe, Caroline Benton, Philippe Orsini, Toru Uchida","doi":"10.1108/ijoa-09-2023-3999","DOIUrl":"https://doi.org/10.1108/ijoa-09-2023-3999","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Subjective well-being has attracted attention in relation to its impact on job satisfaction and performance. As a result, companies would do well to encourage positive emotions and minimize negative ones in the workplace. This study aims to examine the factors that contribute to emotional contagion in the workplace in Japan.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study builds upon previous research on emotional contagion by considering both personal and professional events using vignette questions and multiple regression analysis. A large group of permanent Japanese employees is included in the study.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Emotional contagion in the Japanese workplace was found to be primarily influenced by the level of familiarity between sender and receiver, and to a lesser extent by the receiver’s emotional susceptibility, group climate and the hierarchical difference between sender and receiver. Contrary to past research in other countries, several hypothesized predictors had little or no effect on emotional contagion among Japanese employees, such as communication frequency or empathy.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Given the persistent labor shortage and aging population, it is crucial for Japanese companies to understand how positive and negative emotions are transmitted in the workplace. This knowledge can assist them in establishing a work environment that can optimize employee well-being, performance and retention.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>While the antecedents of emotional contagion have been extensively studied, their effects within Japanese corporations remain underexplored. Thus, this research investigates the factors that can foster the contagion of positive emotions while mitigating the transmission of negative emotions within the Japanese workplace, thereby addressing the prevailing challenges faced by Japanese companies.</p><!--/ Abstract__block -->","PeriodicalId":47017,"journal":{"name":"International Journal of Organizational Analysis","volume":"15 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141774631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The mediation effect of supervisor support and total rewards on the relationship between flexible work arrangements and turnover intentions in Gen Z","authors":"Olga Protsiuk","doi":"10.1108/ijoa-04-2024-4418","DOIUrl":"https://doi.org/10.1108/ijoa-04-2024-4418","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Flexibility in the workplace is increasingly considered an important aspect of human resource strategy aimed at attracting and retaining a high-quality workforce. The purpose of this study is to explore the direct relationships between both employee- and employer-centered flexible work arrangements and turnover intentions, specifically focusing on Generation Z employees. In addition, this study also examines the mediating role of supervisor support and total rewards in these relationships.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study used a quantitative research design using a cross-sectional survey method to gather data from employees born from 1995 across three industries – logistics, retail sales, and manufacturing. Partial least-squares structural equation modeling was used to analyze the data. The survey was conducted online, ensuring a diverse geographical spread and adherence to the representativeness of Generation Z within these sectors.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Contrary to existing literature, the findings reveal no direct correlation between flexible working arrangements (FWAs) and turnover intentions in this demographic. Instead, the results highlight the significant mediating roles of perceived supervisor support and total rewards. Specifically, these factors were found to influence turnover intentions in relation to the availability of employee-centered FWAs. The findings provide theoretical and practical implications, suggesting an adaptation of human resource strategies to better align with the preferences and expectations of Generation Z in the workplace.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>In contrast to existing literature, this study examines the relationship between the availability of two different types of flexible work arrangements (employee- and employer-centered) and turnover intentions, specifically among Generation Z employees. In addition, this research introduces mediation analysis to investigate the roles of perceived supervisor support and total rewards – constructs that have been rarely considered in the context of these relationships.</p><!--/ Abstract__block -->","PeriodicalId":47017,"journal":{"name":"International Journal of Organizational Analysis","volume":"70 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141774452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Hybrid strategy and its effect on the market performance of family-business SMEs: the mediating role of innovation","authors":"Santiago Gutiérrez-Broncano, Mercedes Rubio-Andrés, Jorge Linuesa Langreo, Miguel Angel Sastre-Castillo","doi":"10.1108/ijoa-09-2023-4008","DOIUrl":"https://doi.org/10.1108/ijoa-09-2023-4008","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>For this paper, the authors focus on Porter’s competitive advantage. Hybrid strategy refers to how a firm creates value <em>vis-à-vis</em> competitors by simultaneously relying on lower costs and greater differentiation to achieve a competitive advantage. This strategy emphasises both and aims to provide much more monetary value to customers through the combination of reduced cost and a higher rate of differentiation. In addition, this research focuses on family small and medium-sized enterprises (SMEs), because they have particularities arising from the incorporation of family members both as owners of the SME and in managerial positions. The porpose of this study is to analyse whether the existing differences produced by the role of the family in strategic decision-making and the concentration of family power have a higher impact on performance and innovation than non-family SMEs.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Structural equation modelling was used to analyse Spanish firms with fewer than 250 employees. This study randomly selected SMEs operating in Spain from the Spanish Central Business Directory (2021) database. The overall sample design was based on stratified sampling.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>SMEs are facing new challenges, and this has led to the emergence of new competitive strategies. Companies have started to combine differentiation strategies with cost strategies to achieve superior performance and better adapt to these changes. This study confirms a positive relationship between the adoption of hybrid strategies and market performance in SMEs. In addition, hybrid strategy reinforces innovation, which has a mediating role between hybrid strategy and market performance. Finally, the findings indicate that family SMEs achieve a greater impact of hybrid strategy on innovation than non-family SMEs. Moreover, innovation plays a mediating role only in the case of family firms, which enhances the relationship between hybrid strategy and market performance.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>For SMEs to survive in turbulent environments, this study proposes the adoption of hybrid strategies instead of pure strategies. The novel model links hybrid strategy (as opposed to “stuck in the middle”), innovation and market performance. The research is valuable for owners and managers of family SMEs because this study finds differences in the relationships studied compared to non-family SMEs.</p><!--/ Abstract__block -->","PeriodicalId":47017,"journal":{"name":"International Journal of Organizational Analysis","volume":"39 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141774629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The role of artificial intelligence in auditing and fraud detection in accounting information systems: moderating role of natural language processing","authors":"Adel M. Qatawneh","doi":"10.1108/ijoa-03-2024-4389","DOIUrl":"https://doi.org/10.1108/ijoa-03-2024-4389","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to investigate the moderating role of natural language processing natural language processing (NLP) on the relationship between AI-empowered AIS (data gathering, data analysis, risk assessment, detection, prevention and Investigation) and auditing and fraud detection.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Quantitative methodology was adapted through a questionnaire. In total, 221 individuals represented the population of the study, and SPSS was used to screen primary data. The study indicated the acceptance of the hypothesis that “Artificial Intelligence in AIS has a statistically significant influence on auditing and fraud detection,” showing a strong correlation between auditing and fraud detection. The study concluded that NLP moderates the relationship between AI in AIS and auditing and fraud detection.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The study’s implications lie in its contribution to the development of theoretical models that explore the complementary attributes of AI and NLP in detecting financial fraud.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>A cross-sectional design is a limitation.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>NLP is a useful tool for developing more efficient methods for detecting fraudulent activities and audit risks.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The study’s originality stems from its focus on the use of AI-empowered AIS, a relatively new technology that has the potential to significantly impact auditing and fraud detection processes within the accounting field.</p><!--/ Abstract__block -->","PeriodicalId":47017,"journal":{"name":"International Journal of Organizational Analysis","volume":"30 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141774630","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}