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Search Results (2,734)

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Keywords = organizational analysis

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14 pages, 263 KiB  
Essay
The TV Series Severance as Speculative Organizational Critique: Control, Consent, and Identity at Work
by Dag Øivind Madsen and Marisa Alise Madsen
Adm. Sci. 2025, 15(8), 305; https://doi.org/10.3390/admsci15080305 - 5 Aug 2025
Abstract
The Apple TV+ series Severance (2022–present) offers a dystopian portrayal of workplace life that intensifies real-world dynamics of control, boundary management, and identity regulation. This paper analyzes Severance as a speculative case study in organizational theory, treating the show’s fictional world as a [...] Read more.
The Apple TV+ series Severance (2022–present) offers a dystopian portrayal of workplace life that intensifies real-world dynamics of control, boundary management, and identity regulation. This paper analyzes Severance as a speculative case study in organizational theory, treating the show’s fictional world as a site for conceptual reflection. Drawing on critical management studies and labor process theory, we examine how mechanisms of control, the regulation of work–life boundaries, and the fragmentation of autonomy and subjectivity are depicted in extreme form. We argue that fiction—particularly speculative satire—can serve as a tool of theoretical production, not merely illustration. Rather than restating familiar critiques, Severance allows us to see workplace norms with renewed clarity, surfacing the moral and psychological consequences of surveillance, coercion, and instrumentalized consent. A methodological note outlines our interpretive approach to narrative fiction, and a discussion of implications situates the analysis within broader debates about organizational ethics, resilience, and critique. Full article
40 pages, 2757 KiB  
Article
Water User Associations in Drained and Irrigated Areas for More Sustainable Land and Water Management: Experiences from Poland and Ukraine
by Roman Kuryltsiv, Małgorzata Stańczuk-Gałwiaczek and Robert Łuczyński
Sustainability 2025, 17(15), 7100; https://doi.org/10.3390/su17157100 (registering DOI) - 5 Aug 2025
Abstract
The level of participation and performance of water user associations (WUAs) in drained and irrigated areas is influenced by many factors. This paper aims to identify the main challenges to the functioning and performance of these associations in Poland and Ukraine using the [...] Read more.
The level of participation and performance of water user associations (WUAs) in drained and irrigated areas is influenced by many factors. This paper aims to identify the main challenges to the functioning and performance of these associations in Poland and Ukraine using the methodology of international comparative analysis. We examined legal, organizational, and financial framework of WUAs performance in Poland and Ukraine based on selected case study areas. The results of the study indicate that creation of WUAs in both countries can be assessed as beneficial for sustainable water development in general. However, it is found that the actions intended to bring benefits can actually exacerbate the problem of drought and water shortages. Research shows that the lack of complete documentation on the layout of the drainage networks plays a huge constraint factor that can lead to problems with controlling the reconstruction of drainage networks and significant deterioration of water relations. Another significant problem is the restriction of the scope of WUA activities in Poland to those types of actions subsidized by the state, while lacking financial resources for other necessary activities. Full article
(This article belongs to the Section Social Ecology and Sustainability)
25 pages, 1150 KiB  
Article
Comparative Assessment of Health Systems Resilience: A Cross-Country Analysis Using Key Performance Indicators
by Yu-Hsiu Chuang and Jin-Li Hu
Systems 2025, 13(8), 663; https://doi.org/10.3390/systems13080663 - 5 Aug 2025
Abstract
Although organizational resilience is well established, refining the systematic quantitative evaluation of health systems resilience (HSR) remains an ongoing opportunity for advancement. Research either focuses on individual HSR indicators, such as social welfare policy, public expenditure, health insurance, healthcare quality, and technology, or [...] Read more.
Although organizational resilience is well established, refining the systematic quantitative evaluation of health systems resilience (HSR) remains an ongoing opportunity for advancement. Research either focuses on individual HSR indicators, such as social welfare policy, public expenditure, health insurance, healthcare quality, and technology, or broadly examines socio-economic factors, highlighting the need for a more comprehensive methodological approach. This study employed the Slacks-Based Measure (SBM) within Data Envelopment Analysis (DEA) to analyze efficiency by maximizing outputs. It systematically examined key HSR factors across countries, providing insights for improved policymaking and resource allocation. Taking a five-year (2016–2020) dataset that covered 55 to 56 countries and evaluating 17 indicators across governance, health systems, and economic aspects, the paper presents that all sixteen top-ranked countries with a perfect efficiency score of 1 belonged to the high-income group, with ten in Europe, highlighting regional HSR differences. This paper concludes that adequate economic resources form the foundation of HSR and ensure stability and sustained progress. A properly supported healthcare workforce is essential for significantly enhancing health systems and delivering quality care. Last, effective governance and the equitable allocation of resources are crucial for fostering sustainable development and strengthening HSR. Full article
(This article belongs to the Section Systems Practice in Social Science)
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49 pages, 1995 KiB  
Article
Navigating Paradox for Sustainable Futures: Organizational Capabilities and Integration Mechanisms in Sustainability Transformation
by Jonathan H. Westover
Sustainability 2025, 17(15), 7058; https://doi.org/10.3390/su17157058 - 4 Aug 2025
Abstract
This study investigates the critical capabilities and integration mechanisms that enable organizations to achieve substantive sustainability transformations. Using a mixed-methods approach combining survey data (n = 234), in-depth interviews (n = 42), and comparative case studies (n = 6), the [...] Read more.
This study investigates the critical capabilities and integration mechanisms that enable organizations to achieve substantive sustainability transformations. Using a mixed-methods approach combining survey data (n = 234), in-depth interviews (n = 42), and comparative case studies (n = 6), the research identifies how organizations effectively navigate sustainability paradoxes while developing integration practices that embed sustainability throughout organizational systems. Our research is primarily grounded in paradox theory, complemented by insights from organizational learning theory, institutional logics, and power dynamics perspectives to develop a comprehensive theoretical framework. Statistical analysis reveals strong relationships between paradox navigation capabilities and transformation outcomes (β = 0.31, p < 0.01), with integration practices emerging as the strongest predictor of sustainability success (β = 0.42, p < 0.01). Qualitative findings illuminate four essential integration mechanisms—governance integration, strategic integration, operational integration, and performance integration—and their temporal development. The significant interaction between power mobilization and integration practices (β = 0.19, p < 0.01) demonstrates that structural interventions are insufficient without attention to power relationships. The research contributes to sustainability science by advancing theory on paradoxical tensions in transformation processes, demonstrating how organizations can transcend the gap between sustainability rhetoric and substantive action through both structural integration and power-conscious approaches. By identifying contextual contingencies across sectors and organizational types, the study challenges universal prescriptions for sustainability transformation, offering instead a nuanced framework for creating organizational conditions conducive to context-specific transformation toward more sustainable futures. Our findings offer practical guidance for organizations navigating the complex landscape of sustainability transformation and contribute to the implementation of UN Sustainable Development Goals, particularly SDG 12 (Responsible Consumption and Production) and SDG 17 (Partnerships for the Goals). Full article
(This article belongs to the Special Issue Sustainable Leadership and Strategic Management in SMEs)
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15 pages, 651 KiB  
Article
The Antecedents and Consequences of Strategic Renewal in Digital Transformation in the Context of Sustainability: An Empirical Analysis
by Jianying Xiao, Yitong Lu and Hui Zhang
Sustainability 2025, 17(15), 7055; https://doi.org/10.3390/su17157055 - 4 Aug 2025
Abstract
Sustainability has emerged as a critical issue in development. Digital transformation functions as both an enabler and an effective tool for promoting sustainability. Strategy plays a pivotal role in the process of digital transformation. However, there is a paucity of existing research focused [...] Read more.
Sustainability has emerged as a critical issue in development. Digital transformation functions as both an enabler and an effective tool for promoting sustainability. Strategy plays a pivotal role in the process of digital transformation. However, there is a paucity of existing research focused on strategic renewal in digital transformation within the context of China. This study employs organizational learning theory to examine the antecedents and consequences of strategic renewal in digital transformation. Data were collected from 389 government employees through a questionnaire survey and a quantitative analysis was performed to evaluate four hypotheses using structural equation modeling (SEM). The results indicate that knowledge acquisition and organizational memory significantly influence strategic renewal, which in turn affects government performance. The findings of this study could serve as a guide and provide concrete practical approaches for successful digital transformation among governments, thereby laying a foundation for sustainable development. Full article
(This article belongs to the Section Sustainable Management)
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14 pages, 2236 KiB  
Article
Reducing the Stochastic Coal Output Model Using the Convolution of Probability Density Functions
by Ryszard Snopkowski, Marta Sukiennik and Aneta Napieraj
Appl. Sci. 2025, 15(15), 8590; https://doi.org/10.3390/app15158590 (registering DOI) - 2 Aug 2025
Viewed by 93
Abstract
The construction of stochastic models and the use of stochastic simulations for their analysis constitute research methods used in the analysis of stochastic processes. These methods can be applied to processes carried out in underground mines. For mining processes, carried out, e.g., in [...] Read more.
The construction of stochastic models and the use of stochastic simulations for their analysis constitute research methods used in the analysis of stochastic processes. These methods can be applied to processes carried out in underground mines. For mining processes, carried out, e.g., in hard coal mines, it is noticed that the influence of factors generally referred to as geological–mining and technical–organizational may cause a given process to be treated as not fully defined (not necessarily in terms of the process technology, but, e.g., taking into account the time taken for its implementation). This article draws attention to the possibilities of reducing the stochastic model based on the use of the properties of the convolution of probability density functions. Functions that were considered appropriate for describing the processes discussed based on time-based studies were presented. The mechanism of operation of the proposed model reduction was discussed. Reduction carried out in this way eliminates the need to analyze these parts of the model, e.g., using the stochastic simulation method. This reduction leads to simplification of the model and the calculations, which translates into the effectiveness of the research. Full article
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28 pages, 694 KiB  
Article
Artificial Intelligence-Enabled Digital Transformation in Circular Logistics: A Structural Equation Model of Organizational, Technological, and Environmental Drivers
by Ionica Oncioiu, Diana Andreea Mândricel and Mihaela Hortensia Hojda
Logistics 2025, 9(3), 102; https://doi.org/10.3390/logistics9030102 - 1 Aug 2025
Viewed by 158
Abstract
Background: Digital transformation is increasingly present in modern logistics, especially in the context of sustainability and circularity pressures. The integration of technologies such as Internet of Things (IoT), Radio Frequency Identification (RFID), and automated platforms involves not only infrastructure but also a [...] Read more.
Background: Digital transformation is increasingly present in modern logistics, especially in the context of sustainability and circularity pressures. The integration of technologies such as Internet of Things (IoT), Radio Frequency Identification (RFID), and automated platforms involves not only infrastructure but also a strategic vision, a flexible organizational culture, and the ability to support decisions through artificial intelligence (AI)-based systems. Methods: This study proposes an extended conceptual model using structural equation modelling (SEM) to explore the relationships between five constructs: technological change, strategic and organizational readiness, transformation environment, AI-enabled decision configuration, and operational redesign. The model was validated based on a sample of 217 active logistics specialists, coming from sectors such as road transport, retail, 3PL logistics services, and manufacturing. The participants are involved in the digitization of processes, especially in activities related to operational decisions and sustainability. Results: The findings reveal that the analysis confirms statistically significant relationships between organizational readiness, transformation environment, AI-based decision processes, and operational redesign. Conclusions: The study highlights the importance of an integrated approach in which technology, organizational culture, and advanced decision support collectively contribute to the transition to digital and circular logistics chains. Full article
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24 pages, 3328 KiB  
Review
Ergonomic and Psychosocial Risk Factors and Their Relationship with Productivity: A Bibliometric Analysis
by Gretchen Michelle Vuelvas-Robles, Julio César Cano-Gutiérrez, Jesús Everardo Olguín-Tiznado, Claudia Camargo-Wilson, Juan Andrés López-Barreras and Melissa Airem Cázares-Manríquez
Safety 2025, 11(3), 74; https://doi.org/10.3390/safety11030074 (registering DOI) - 1 Aug 2025
Viewed by 149
Abstract
This study analyzes the relationship between ergonomic and psychosocial risk factors and labor productivity using a bibliometric approach through a general analysis and one that includes inclusion criteria such as English language, open access, and primary research publications to identify only those articles [...] Read more.
This study analyzes the relationship between ergonomic and psychosocial risk factors and labor productivity using a bibliometric approach through a general analysis and one that includes inclusion criteria such as English language, open access, and primary research publications to identify only those articles that explicitly address the relationship between ergonomic and psychosocial risk factors and labor productivity. It is recognized that both physical and psychosocial conditions of the work environment directly influence workers’ health and organizational performance. For this purpose, a bibliometric review was conducted in academic databases, including Scopus, Web of Science, ScienceDirect, and Taylor & Francis, resulting in the selection of 4794 relevant articles for general analysis. Additionally, 116 relevant articles were selected based on the inclusion criteria. Tools and methodologies, such as Rayyan, Excel, VOSviewer 1.6.20, and PRISMA, were used to classify the studies and identify trends, collaboration networks, and geographical distribution. The results reveal a sustained growth in scientific production, with clusters on occupational safety and health, work environment factors, and the characteristics of the population, approach, and methodologies used in the studies. Likewise, Procedia Manufacturing, International Journal of Occupational Safety and Ergonomics, and Ergonomics stand out as the main sources of publication, while countries such as Sweden, Poland, and the United States lead the scientific production in this field. In addition, the network of co-occurrence of keywords evidences a comprehensive approach that articulates physical or ergonomic and psychosocial risk factors with organizational performance, while the network of authors shows consolidated collaborations and studies focused on analyzing the relationship between physical demands and musculoskeletal disorders from advanced ergonomic approaches. Full article
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22 pages, 760 KiB  
Review
Strengthening Corporate Governance and Financial Reporting Through Regulatory Reform: A Comparative Analysis of Greek Laws 3016/2002 and 4706/2020
by Savvina Paganou, Ioannis Antoniadis, Panagiota Xanthopoulou and Vasilios Kanavas
J. Risk Financial Manag. 2025, 18(8), 426; https://doi.org/10.3390/jrfm18080426 - 1 Aug 2025
Viewed by 488
Abstract
This study explores how corporate governance reforms can enhance financial reporting quality and organizational transparency, focusing on Greece’s transition from Law 3016/2002 to Law 4706/2020. The legislative reform aimed to modernize governance structures, align national practices with international standards, and strengthen investor protection [...] Read more.
This study explores how corporate governance reforms can enhance financial reporting quality and organizational transparency, focusing on Greece’s transition from Law 3016/2002 to Law 4706/2020. The legislative reform aimed to modernize governance structures, align national practices with international standards, and strengthen investor protection in a post-crisis economic environment. Moving beyond a simple legal comparison, the study examines how Law 3016/2002’s formal compliance model contrasts with Law 4706/2020’s more substantive accountability framework. We hypothesize that Law 4706/2020 introduces substantively stronger governance mechanisms than its predecessor, thereby improving transparency and investor protection, while compliance with the new law imposes materially greater administrative and financial burdens, especially on small- and mid-cap firms. Methodologically, the research employs a narrative literature review and a structured comparative legal analysis to assess the administrative and financial implications of the new law for publicly listed companies, focusing on board composition and diversity, internal controls, suitability policies, and disclosure requirements. Drawing on prior comparative evidence, we posit that Law 4706/2020 will foster governance and disclosure improvements, enhanced oversight, and clearer board roles. However, these measures also impose compliance burdens. Due to the heterogeneity of listed companies and the lack of firm-level data following Law 4706/2020’s implementation, the findings are neither fully generalizable nor quantifiable; future quantitative research using event studies or panel data is required to validate the hypotheses. We conclude that Greece’s new framework is a critical step toward sustainable corporate governance and more transparent financial reporting, offering regulators, practitioners, and scholars examining legal reform’s impact on governance effectiveness and financial reporting integrity. Full article
(This article belongs to the Special Issue Research on Corporate Governance and Financial Reporting)
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23 pages, 539 KiB  
Article
AI-Supported EUD for Data Visualization: An Exploratory Case Study
by Sara Beschi, Daniela Fogli, Luigi Gargioni and Angela Locoro
Future Internet 2025, 17(8), 349; https://doi.org/10.3390/fi17080349 - 1 Aug 2025
Viewed by 130
Abstract
Data visualization is a key activity in data-driven decision making and is gaining momentum in many organizational contexts. However, the role and contribution of both end-user development (EUD) and artificial intelligence (AI) technologies for data visualization and analytics are still not clear or [...] Read more.
Data visualization is a key activity in data-driven decision making and is gaining momentum in many organizational contexts. However, the role and contribution of both end-user development (EUD) and artificial intelligence (AI) technologies for data visualization and analytics are still not clear or systematically studied. This work investigates how effectively AI-supported EUD tools may assist visual analytics tasks in organizations. An exploratory case study with eight interviews with key informants allowed a deep understanding of data analysis and visualization practices in a large Italian company. It aimed at identifying the various professional roles and competencies necessary in the business context, understanding the data sources and data formats exploited in daily activities, and formulating suitable hypotheses to guide the design of AI-supported EUD tools for data analysis and visualization. In particular, the results of interviews with key informants yielded the development of a prototype of an LLM-based EUD environment, which was then used with selected target users to collect their opinions and expectations about this type of intervention in their work practice and organization. All the data collected during the exploratory case study finally led to defining a set of design guidelines for AI-supported EUD for data visualization. Full article
(This article belongs to the Special Issue Human-Centered Artificial Intelligence)
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17 pages, 333 KiB  
Article
Changes, Desire, Fear and Beliefs: Women’s Feelings and Perceptions About Dental Care During Pregnancy
by Natália Correia Fonseca Castro, Vânia Maria Godoy Pimenta Barroso, Henrique Cerva Melo, Camilla Aparecida Silva de Oliveira Lima, Rafaela Silveira Pinto and Lívia Guimarães Zina
Int. J. Environ. Res. Public Health 2025, 22(8), 1211; https://doi.org/10.3390/ijerph22081211 - 31 Jul 2025
Viewed by 150
Abstract
Oral health during pregnancy is essential for maternal and child well-being, as hormonal and physiological changes increase women’s susceptibility to oral diseases. Despite the recognized importance of prenatal dental care, adherence to dental services remains a challenge in the public health context. This [...] Read more.
Oral health during pregnancy is essential for maternal and child well-being, as hormonal and physiological changes increase women’s susceptibility to oral diseases. Despite the recognized importance of prenatal dental care, adherence to dental services remains a challenge in the public health context. This study aimed to analyze oral health and the use of dental services during pregnancy through the perception of pregnant women. It represents the qualitative phase of a mixed-method study conducted with 25 pregnant women (with and without dental care) receiving prenatal care in the Brazilian Unified Health System (SUS). Participants were selected through saturation sampling, and data were collected via semi-structured interviews, followed by content analysis. The findings revealed four major themes: barriers and facilitators to dental care, changes during pregnancy and oral health. Discomfort from oral changes was a common concern. Barriers included misinformation, fear, cultural beliefs, and service organization. In contrast, facilitating factors were identified, such as care prioritization, support from healthcare teams, health education, and access through SUS. This study concludes that emotional, cultural, and contextual aspects shape the use of dental services during pregnancy. Access through SUS is perceived as an important facilitator, which simultaneously presents organizational weaknesses that need to be addressed. Full article
(This article belongs to the Special Issue Perceptions of Women, Child and Adolescents' Oral Health)
19 pages, 440 KiB  
Article
Contextual Study of Technostress in Higher Education: Psychometric Evidence for the TS4US Scale from Lima, Peru
by Guillermo Araya-Ugarte, Miguel Armesto-Céspedes, Nicolás Contreras-Barraza, Alejandro Vega-Muñoz, Guido Salazar-Sepúlveda and Nelson Lay
Sustainability 2025, 17(15), 6974; https://doi.org/10.3390/su17156974 - 31 Jul 2025
Viewed by 260
Abstract
Sustainable education requires addressing the challenges posed by digital transformation, including technostress among university students. This study evaluates technostress levels in higher education through the validation of the TS4US scale and its implications for sustainable learning environments. A cross-sectional study was conducted with [...] Read more.
Sustainable education requires addressing the challenges posed by digital transformation, including technostress among university students. This study evaluates technostress levels in higher education through the validation of the TS4US scale and its implications for sustainable learning environments. A cross-sectional study was conducted with 328 university students from four districts in Lima, Peru, using an online survey to measure technostress. Confirmatory factor analysis (CFA) was performed to assess the psychometric properties of the TS4US scale, resulting in a refined model with two latent factors and thirteen validated items. Findings indicate that 28% of students experience high technostress levels, while 5% report very high levels, though no significant associations were found between technostress and sociodemographic variables such as campus location, employment status, gender, and academic level. The TS4US instrument had been previously validated in Chile; this study confirms its structure in a new sociocultural context, reinforcing its cross-cultural applicability. These results highlight the need for sustainable strategies to mitigate technostress in higher education, including institutional support, digital literacy programs, and policies fostering a balanced technological environment. Addressing technostress is essential for promoting sustainable education (SDG4) and enhancing student well-being (SDG3). This study directly contributes to the achievement of Sustainable Development Goals 3 (Good Health and Well-being) and 4 (Quality Education) by providing validated tools and evidence-based recommendations to promote mental health and equitable access to digital education in Latin America. Future research should explore cross-country comparisons and targeted interventions, including digital well-being initiatives and adaptive learning strategies, to ensure a resilient and sustainable academic ecosystem. Full article
(This article belongs to the Section Sustainable Education and Approaches)
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29 pages, 1520 KiB  
Review
Methodologies for Technology Selection in an Industry 4.0 Environment: A Methodological Analysis Using ProKnow-C
by Luis Quezada, Isaias Hermosilla, Guillermo Fuertes, Astrid Oddershede, Pedro Palominos and Manuel Vargas
Technologies 2025, 13(8), 325; https://doi.org/10.3390/technologies13080325 - 31 Jul 2025
Viewed by 302
Abstract
In an ever-evolving digital environment, organizations must adopt advanced technologies for real-time big data processing to maintain their competitiveness and growth. However, selecting appropriate technologies is a challenge, particularly for small and medium-sized enterprises (SMEs). This study develops a literature review to analyze [...] Read more.
In an ever-evolving digital environment, organizations must adopt advanced technologies for real-time big data processing to maintain their competitiveness and growth. However, selecting appropriate technologies is a challenge, particularly for small and medium-sized enterprises (SMEs). This study develops a literature review to analyze the methodologies used in the selection of technologies, with a special focus on those associated with the Industry 4.0. Knowledge Development Process-Constructivist (ProKnow-C) method, which was used to build a bibliographic portfolio, examining approximately 3400 articles published between 2005 and 2024, from which 80 were selected for a detailed analysis. The main methodological contributions come from research articles, the ScienceDirect database, the Expert Systems with Applications Journal, studies conducted in Turkey, and publications from the year 2023. The results highlight the predominant use of multi-criteria techniques, emphasizing hybrid approaches that combine various decision-making methodologies. In particular, the analytic hierarchy process (AHP) and TOPSIS methods were employed in 51.25% of the analyzed cases, either individually or in combination. It is concluded that technology selection should be based on flexible and adaptive approaches tailored to the organizational context, aligning long-term strategic objectives to ensure business sustainability and success. Full article
(This article belongs to the Collection Review Papers Collection for Advanced Technologies)
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16 pages, 899 KiB  
Article
Public Funding, ESG Strategies, and the Risk of Greenwashing: Evidence from Greek Financial and Public Institutions
by Kyriaki Efthalitsidou, Vasileios Kanavas, Paschalis Kagias and Nikolaos Sariannidis
Risks 2025, 13(8), 143; https://doi.org/10.3390/risks13080143 - 29 Jul 2025
Viewed by 213
Abstract
The increasing pressure for environmental, social, and governance (ESG) accountability in publicly funded institutions has raised concerns about the authenticity and efficiency of ESG implementation. This study investigates the relationship between public ESG funding, disclosure quality, and organizational efficiency across Greek public and [...] Read more.
The increasing pressure for environmental, social, and governance (ESG) accountability in publicly funded institutions has raised concerns about the authenticity and efficiency of ESG implementation. This study investigates the relationship between public ESG funding, disclosure quality, and organizational efficiency across Greek public and financial entities. Using a mixed-methods approach—data envelopment analysis (DEA), qualitative ESG content scoring, and bibliometric mapping—we reveal that symbolic compliance remains prevalent, often decoupled from actual sustainability outcomes. Our DEA findings show that technical efficiency is strongly associated with reporting clarity, the use of verifiable metrics, and governance integration, rather than the mere volume of funding. The qualitative analysis further confirms that many disclosures reflect reputational signaling rather than impact-oriented transparency. Bibliometric results highlight a systemic underrepresentation of the public sector in ESG scholarship, particularly in Southern Europe, underscoring the need for regionally grounded empirical studies. This study provides practical implications for improving ESG accountability in publicly funded institutions and contributes a novel approach that integrates efficiency, content, and bibliometric analysis in the ESG context. Full article
(This article belongs to the Special Issue ESG and Greenwashing in Financial Institutions: Meet Risk with Action)
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25 pages, 480 KiB  
Article
Audit 5.0 in Risk and Materiality Assessment: An Ethnographic Approach
by Maria C. Tavares, Maria F. R. Almeida, José Vale and Amra Kapo
J. Risk Financial Manag. 2025, 18(8), 419; https://doi.org/10.3390/jrfm18080419 - 29 Jul 2025
Viewed by 278
Abstract
The historical evolution of auditing reflects an increasing complexity in organizational demands, culminating in the emergence of Audit 5.0—an approach that integrates emerging technologies with professional judgment. This study aims to analyze how technological adoption influences risk assessment and materiality determination in financial [...] Read more.
The historical evolution of auditing reflects an increasing complexity in organizational demands, culminating in the emergence of Audit 5.0—an approach that integrates emerging technologies with professional judgment. This study aims to analyze how technological adoption influences risk assessment and materiality determination in financial auditing within a practical, real-world context. The research, qualitative in nature, combines narrative and thematic analysis of the literature, ethnography in a professional setting, and task analysis, developed over four years of experience in a firm of Chartered Accountants. The findings reveal that although digital tools enhance efficiency and accuracy, professional judgment remains essential to ensure the ethics, reliability, and contextualization of audited information. This study contributes to the advancement of understanding regarding the complementarity between technology and the human factor, proposing paths toward more robust and digitally adapted auditing practices. Full article
(This article belongs to the Section Risk)
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