Publicação
Internal audit value-added a link between knowledge management and service quality
| dc.contributor.advisor | Tam Chuem Vai, Carlos | |
| dc.contributor.author | Henriques, Ana Paula Teixeira | |
| dc.date.accessioned | 2022-02-28T17:25:08Z | |
| dc.date.available | 2022-02-28T17:25:08Z | |
| dc.date.issued | 2022-01-24 | |
| dc.description | Dissertation presented as the partial requirement for obtaining a Master's degree in Information Management, specialization in Knowledge Management and Business Intelligence | pt_PT |
| dc.description.abstract | The 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. | pt_PT |
| dc.identifier.tid | 202959759 | pt_PT |
| dc.identifier.uri | http://hdl.handle.net/10362/133708 | |
| dc.language.iso | eng | pt_PT |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | pt_PT |
| dc.subject | Internal Audit | pt_PT |
| dc.subject | Knowledge | pt_PT |
| dc.subject | Value-added | pt_PT |
| dc.subject | Service-Quality | pt_PT |
| dc.subject | Uncertainty avoidance | pt_PT |
| dc.title | Internal audit value-added a link between knowledge management and service quality | pt_PT |
| dc.type | master thesis | |
| dspace.entity.type | Publication | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | masterThesis | pt_PT |
| thesis.degree.name | Mestrado em Gestão de Informação, especialização em Gestão do Conhecimento e Inteligência de Negócio (Business Intelligence) | pt_PT |
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