Internal audit value-added a link between knowledge management and service quality

Detalhes bibliográficos
Autor(a) principal: Henriques, Ana Paula Teixeira
Data de Publicação: 2022
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/133708
Resumo: Dissertation presented as the partial requirement for obtaining a Master's degree in Information Management, specialization in Knowledge Management and Business Intelligence
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spelling Internal audit value-added a link between knowledge management and service qualityInternal AuditKnowledgeValue-addedService-QualityUncertainty avoidanceDissertation presented as the partial requirement for obtaining a Master's degree in Information Management, specialization in Knowledge Management and Business IntelligenceThe purpose of internal audit (IA) is to add value and improve an organization's operation by supporting management and the Board to execute their functions. Given the importance of IA and knowledge management, our study explores this relationship. We applied a service quality measurement instrument (SERVPERF) to assess IA´s knowledge creation and determine if the knowledge created and transferred by IA influences its value-added, considering the influence of cultural aspects on this relationship. To the best of our knowledge, this is the first empirical research that applies the service quality dimensions (responsiveness; assurance; tangibles; empathy; reliability) to assess the value-added of IA, relating it with the knowledge management phases of knowledge creation and transfer. We used a quantitative approach and surveyed 126 users who had already interacted with the IA team. We applied SEM-PLS to analyse our theoretical model's relationships. Our results show that empathy and tangibles are important dimensions influencing knowledge creation. We confirmed that IA teams add value when they create and transfer knowledge to the organization, facilitated in a cultural context of low uncertainty avoidance.Tam Chuem Vai, CarlosRUNHenriques, Ana Paula Teixeira2022-02-28T17:25:08Z2022-01-242022-01-24T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/133708TID:202959759enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T05:12:23Zoai:run.unl.pt:10362/133708Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:47:56.088470Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Internal audit value-added a link between knowledge management and service quality
title Internal audit value-added a link between knowledge management and service quality
spellingShingle Internal audit value-added a link between knowledge management and service quality
Henriques, Ana Paula Teixeira
Internal Audit
Knowledge
Value-added
Service-Quality
Uncertainty avoidance
title_short Internal audit value-added a link between knowledge management and service quality
title_full Internal audit value-added a link between knowledge management and service quality
title_fullStr Internal audit value-added a link between knowledge management and service quality
title_full_unstemmed Internal audit value-added a link between knowledge management and service quality
title_sort Internal audit value-added a link between knowledge management and service quality
author Henriques, Ana Paula Teixeira
author_facet Henriques, Ana Paula Teixeira
author_role author
dc.contributor.none.fl_str_mv Tam Chuem Vai, Carlos
RUN
dc.contributor.author.fl_str_mv Henriques, Ana Paula Teixeira
dc.subject.por.fl_str_mv Internal Audit
Knowledge
Value-added
Service-Quality
Uncertainty avoidance
topic Internal Audit
Knowledge
Value-added
Service-Quality
Uncertainty avoidance
description Dissertation presented as the partial requirement for obtaining a Master's degree in Information Management, specialization in Knowledge Management and Business Intelligence
publishDate 2022
dc.date.none.fl_str_mv 2022-02-28T17:25:08Z
2022-01-24
2022-01-24T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/133708
TID:202959759
url http://hdl.handle.net/10362/133708
identifier_str_mv TID:202959759
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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repository.mail.fl_str_mv
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