Making Sense of a Story: Illustrations from a Case Study of Enterprise Risk Management

Metwally, Abdelmoneim Bahyeldin Mohamed

doi:10.4038/nsbmjm.v2i2.24

Cited by 6 publications

(17 citation statements)

References 21 publications

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“…Data analysis was conducted manually to maintain interviewees' words and phrases close to their cultural contexts and background, as electronic analysis programs fall short in this regard (Bryman, 2016). This abductive reasoning is essential to increase the validity of the reached themes and results (Lukka, 2007;Metwally, 2016;Mohamed and Metwally, 2019;Vaivio, 2008). Thus, the process of data analysis was based on extensive reading and re-reading of the interview notes and transcripts, which helped the researchers get a better 'feel'…”

Section: Methodsmentioning

confidence: 99%

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دور المراجع الداخلی فی مواجهة خطر الامن السیبرانی وخطر الغش فی الاستعانة بمصادر خارجیة فی عملیات التأمین: دراسة استطلاعیة(باللغة الانجلیزیة)

متولی¹,

العظیم²,

المرجی³

2022

مجلة الاسکندریة للبحوث المحاسبیة

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This study investigates how the emergence of the coronavirus (COVID-19) pandemic has raised many concerns in insurers internal controls and fraud confrontation. Covid-19 required massive shift towards digital transformation in recent years, insurers are finding themselves relying on outsourcing as a way to cope with business model changes and requirements. This change augmented the risk of cyber-attacks and it is ultimately considered a high risk for insurers of any size because not only will it subject insurers to litigation concerning data breaches, but it will also cause massive harm to the insurer's reputation when an attack happens. Moreover, due to this digitalization fraud risk is harder to manage, as traditional internal controls are inefficient as the time spent in fraud investigation will delay the payment for hospitalised insurance claims, which would raise concerns about the insurer's reputation. To resolve this conundrum and manage reputational risk, most insurers seek trade-offs and negotiations with the insured. Data has been collected using archival research and semi-structured interviews with some chief risk officers (CROs), internal auditors and insurance practitioners. The authors explain how, following the COVID-19 pandemic, insurers are facing cyber and fraud risks that need specific planning and control by internal auditors as current internal controls fall short in front of these new risks. Therefore, the authors propose some potential policy solutions that would help internal auditors overcome both cyber and fraud risks. Through explaining the concurrent risks and proposing potential solutions in this emerging market, this paper provides some practical insights for internal auditing researchers, insurers and CROs who are seeking solutions to pandemic-related risks.

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Section: Methodsmentioning

confidence: 99%

“…for the data. The initially identified themes were broad categories developed from the theoretical framework, research questions, and data from several interviews (Metwally, 2016;Wickramasinghe, 2011). Then, the transcript parts relating to each identified theme were read again to identify the principal themes that share common ideas.…”

Section: Methodsmentioning

confidence: 99%

دور المراجع الداخلی فی مواجهة خطر الامن السیبرانی وخطر الغش فی الاستعانة بمصادر خارجیة فی عملیات التأمین: دراسة استطلاعیة(باللغة الانجلیزیة)

متولی¹,

العظیم²,

المرجی³

2022

مجلة الاسکندریة للبحوث المحاسبیة

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“…In most of methodological writings (e.g. Bryman, 2005;Bryman, 2012;Mohamed Metwally, 2016;Saunders, 2011; Wickramasinghe, 2011) the deductive approach represents the positivist paradigm while the inductive approach represents the postpositivist paradigm (Easterby-Smith et al, 1991). These two approaches see the reality differently as a result collect the information for the research and analyse it differently.…”

Section: Deduction and Inductionmentioning

confidence: 99%

“…7) has replied to these critiques one by one as he stated: The positivist quantitative case-based research in accounting is usually evaluated in terms of their construct validity, internal validity, external validity, and reliability (Yin, 2009), it is argued that qualitative case-based research in accounting is better judged based on a different set of criteria that better matches the ontological and epistemological standpoints of these studies (Ryan et al, 2002). Ryan et al (2002) and Scapens (2004) suggest that these criteria should cover the procedural reliability of the concerned research, and its external and contextual validities (Mohamed Metwally, 2016).…”

Section: In Defence Of Qualitative Researchmentioning

confidence: 99%

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Qualitative/Quantitative Methodological Dilemma in Accounting Research: Whence and Whither?

Mohamed

Metwally

2019

الفکر المحاسبى

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The concern of this paper is methodological. It reports on how and why there is a debate regarding most relevant approach in the accounting research "quantitative and qualitative"; what are the solutions proposed; how the proposed solutions are affecting researcher's ontology, epistemology, and method choice. Design/methodology/approach The paper is based on the dialectical tradition. Dialectical thinking is deployed through dealing in details with positivistic critiques to the post-positivistic approach and vice-versa. Having been stimulated by these critiques, this paper explains the emergence of middle range solutions that emerged as proper solutions to this methodological dilemma. Findings The paper concludes that middle range solutions such as abductive reasoning and triangulation of both theory and methods increased the debate between the two blocks and despite of these debates qualitative and quantitative business research have the same importance as they give a different view of the studied phenomenon. Originality/value The novelty of this research is the creation of a holistic review of the qualitative-quantitative methodological dilemma. Through explaining the reasons and solutions proposed for this dilemma the current research represent a valuable resource for future researchers to better position their methodological choice. This work would also be on interest to practitioners interested in keeping up with academic literature.

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Telework operationalization through internal CSR, governmentality and accountability during the Covid-19: evidence from a developing country

Metwally

Diab

Mohamed

2021

IJOA

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Purpose This study aims to examine the impact of Covid-19 on transforming accountability, corporate social responsibility (CSR) and office operation and control. This paper explains how unleashing the rationality of health and safety along with internal CSR made the transformation to telework successfully operable in a periphery of a western multinational corporation. Design/methodology/approach The study draws upon the theories of governmentality and social accountability. It adopts an interpretative qualitative research approach and uses the case study method. Data were collected from one of the biggest private sector telecommunication companies in Egypt. Findings This study finds that Covid-19 and its related health and safety discourse represented a good rationale for the western home office to accelerate the initiation of its office transformation plan to reach full working from home policy in a less developed country peripheral subsidiary. Under the guise of CSR, the company spent a large budget to make this transformation quickly operable, while its Egyptian subsidiary is financially distressed. Moreover, the company achieved its objectives from this new rationality as employees currently prefer the telework mode which reduces the company costs in the long run. Practical implications The study provides practitioners with evidence and practicable knowledge regarding the impact of Covid-19 on office reconfiguration and the ways used to achieve this in the Egyptian telecommunication sector. Originality/value The current study extends the governmentality literature by illustrating that transformation to telework in emerging markets is an operational manifestation of cost reduction and efficiency rationality under the guise of CSR. Moreover, it extends the office transformation literature by bringing early evidence regarding office transition plans during COVID-19 in an emerging market.

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Making Sense of a Story: Illustrations from a Case Study of Enterprise Risk Management

Cited by 6 publications

References 21 publications

دور المراجع الداخلی فی مواجهة خطر الامن السیبرانی وخطر الغش فی الاستعانة بمصادر خارجیة فی عملیات التأمین: دراسة استطلاعیة(باللغة الانجلیزیة)

دور المراجع الداخلی فی مواجهة خطر الامن السیبرانی وخطر الغش فی الاستعانة بمصادر خارجیة فی عملیات التأمین: دراسة استطلاعیة(باللغة الانجلیزیة)

Qualitative/Quantitative Methodological Dilemma in Accounting Research: Whence and Whither?

Telework operationalization through internal CSR, governmentality and accountability during the Covid-19: evidence from a developing country

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