HOW AUDITOR-ORIENTED EMPLOYEE PERFORMANCE MANAGEMENT AFFECTS INTERNAL AUDIT EFFECTIVENESS BY REDUCING ITS CONSTRAINTS
This manuscript aims to determine how audit-oriented employee performance management (A-OEPM) practices influence internal audit effectiveness (IAE) mediated by internal audit constraints (IAC). The study was conducted in late 2021 by using a quantitative approach (CAWI method). In this type of prac...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Rzeszow University of Technology
2024-12-01
|
| Series: | Humanities and Social Sciences |
| Subjects: | |
| Online Access: | https://journals.prz.edu.pl/hss/article/view/1902 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832095433958096896 |
|---|---|
| author | Lena GRZESIAK Wojciech ULRYCH |
| author_facet | Lena GRZESIAK Wojciech ULRYCH |
| author_sort | Lena GRZESIAK |
| collection | DOAJ |
| description | This manuscript aims to determine how audit-oriented employee performance management (A-OEPM) practices influence internal audit effectiveness (IAE) mediated by internal audit constraints (IAC). The study was conducted in late 2021 by using a quantitative approach (CAWI method). In this type of practice, managers are not engaged in employee development, and they use management by objective method instead of EPM. They exclude team-oriented practices from the A-OEPM-IAE relations. Neither a job description tool nor a career development plan was used. Instead, only the practices that support up-to-date IA tasks and responsibilities are important for managerial decisions. The paper fills a gap in management literature by examining the relationships between A-OEPM, IAC, and IAE. In order to overcome the IAC, the A-OEPM could be a valuable tool to help both parties implement organizational changes necessary to achieve IAE. |
| format | Article |
| id | doaj-art-ec00ccf2209041d0bc0e55c7cf2da668 |
| institution | Kabale University |
| issn | 2300-5327 2300-9918 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Rzeszow University of Technology |
| record_format | Article |
| series | Humanities and Social Sciences |
| spelling | doaj-art-ec00ccf2209041d0bc0e55c7cf2da6682025-02-05T18:35:47ZengRzeszow University of TechnologyHumanities and Social Sciences2300-53272300-99182024-12-013149912110.7862/rz.2024.hss.461902HOW AUDITOR-ORIENTED EMPLOYEE PERFORMANCE MANAGEMENT AFFECTS INTERNAL AUDIT EFFECTIVENESS BY REDUCING ITS CONSTRAINTSLena GRZESIAK0Wojciech ULRYCH1University of LodzUniversity of LodzThis manuscript aims to determine how audit-oriented employee performance management (A-OEPM) practices influence internal audit effectiveness (IAE) mediated by internal audit constraints (IAC). The study was conducted in late 2021 by using a quantitative approach (CAWI method). In this type of practice, managers are not engaged in employee development, and they use management by objective method instead of EPM. They exclude team-oriented practices from the A-OEPM-IAE relations. Neither a job description tool nor a career development plan was used. Instead, only the practices that support up-to-date IA tasks and responsibilities are important for managerial decisions. The paper fills a gap in management literature by examining the relationships between A-OEPM, IAC, and IAE. In order to overcome the IAC, the A-OEPM could be a valuable tool to help both parties implement organizational changes necessary to achieve IAE.https://journals.prz.edu.pl/hss/article/view/1902internal audit effectivenessinternal audit constraintsinternal auditorsemployee performance managementpracticesquantitative researchpoland |
| spellingShingle | Lena GRZESIAK Wojciech ULRYCH HOW AUDITOR-ORIENTED EMPLOYEE PERFORMANCE MANAGEMENT AFFECTS INTERNAL AUDIT EFFECTIVENESS BY REDUCING ITS CONSTRAINTS Humanities and Social Sciences internal audit effectiveness internal audit constraints internal auditors employee performance management practices quantitative research poland |
| title | HOW AUDITOR-ORIENTED EMPLOYEE PERFORMANCE MANAGEMENT AFFECTS INTERNAL AUDIT EFFECTIVENESS BY REDUCING ITS CONSTRAINTS |
| title_full | HOW AUDITOR-ORIENTED EMPLOYEE PERFORMANCE MANAGEMENT AFFECTS INTERNAL AUDIT EFFECTIVENESS BY REDUCING ITS CONSTRAINTS |
| title_fullStr | HOW AUDITOR-ORIENTED EMPLOYEE PERFORMANCE MANAGEMENT AFFECTS INTERNAL AUDIT EFFECTIVENESS BY REDUCING ITS CONSTRAINTS |
| title_full_unstemmed | HOW AUDITOR-ORIENTED EMPLOYEE PERFORMANCE MANAGEMENT AFFECTS INTERNAL AUDIT EFFECTIVENESS BY REDUCING ITS CONSTRAINTS |
| title_short | HOW AUDITOR-ORIENTED EMPLOYEE PERFORMANCE MANAGEMENT AFFECTS INTERNAL AUDIT EFFECTIVENESS BY REDUCING ITS CONSTRAINTS |
| title_sort | how auditor oriented employee performance management affects internal audit effectiveness by reducing its constraints |
| topic | internal audit effectiveness internal audit constraints internal auditors employee performance management practices quantitative research poland |
| url | https://journals.prz.edu.pl/hss/article/view/1902 |
| work_keys_str_mv | AT lenagrzesiak howauditororientedemployeeperformancemanagementaffectsinternalauditeffectivenessbyreducingitsconstraints AT wojciechulrych howauditororientedemployeeperformancemanagementaffectsinternalauditeffectivenessbyreducingitsconstraints |