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Embedding a 'Reflexive Mindset': lessons from Reconfiguring the Internal Auditing Practice

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Published

Standard

Embedding a 'Reflexive Mindset': lessons from Reconfiguring the Internal Auditing Practice. / Soh, Woon Gan; Antonacopoulou, Elena; Rigg, Clare et al.
In: Academy of Management Learning and Education, Vol. 22, No. 1, 01.03.2023.

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Harvard

Soh, WG, Antonacopoulou, E, Rigg, C & Bento, R 2023, 'Embedding a 'Reflexive Mindset': lessons from Reconfiguring the Internal Auditing Practice', Academy of Management Learning and Education, vol. 22, no. 1. https://doi.org/10.5465/amle.2021.0182

APA

Soh, W. G., Antonacopoulou, E., Rigg, C., & Bento, R. (2023). Embedding a 'Reflexive Mindset': lessons from Reconfiguring the Internal Auditing Practice. Academy of Management Learning and Education, 22(1). https://doi.org/10.5465/amle.2021.0182

Vancouver

Soh WG, Antonacopoulou E, Rigg C, Bento R. Embedding a 'Reflexive Mindset': lessons from Reconfiguring the Internal Auditing Practice. Academy of Management Learning and Education. 2023 Mar 1;22(1). doi: 10.5465/amle.2021.0182

Author

Soh, Woon Gan ; Antonacopoulou, Elena ; Rigg, Clare et al. / Embedding a 'Reflexive Mindset' : lessons from Reconfiguring the Internal Auditing Practice. In: Academy of Management Learning and Education. 2023 ; Vol. 22, No. 1.

Bibtex

@article{71a558983ee64990b2b2ca4e5d4abeaf,
title = "Embedding a 'Reflexive Mindset': lessons from Reconfiguring the Internal Auditing Practice",
abstract = "The education and training of internal auditors is an example of management learning that has received limited attention in management education journals. This paper presents the lessons from an action research inquiry designed to reconfigure the internal auditing function to address the problem of a conformance mindset and compliance-based approach. We show how cultivating a “reflexive mindset” becomes a critical catalyst in developing an internal auditing approach that leads to the identification of misconduct, conduct risk, and deficiencies in the organization{\textquoteright}s conduct risk–management and governance frameworks. We contribute to advance reflexivity as a practice that can support the reconfiguration of management functions like internal auditing, not only by readjusting operating routines but also by encouraging internal auditors to critically (re)consider how their activities may contribute to the common good of the organization{\textquoteright}s members and customers.",
author = "Soh, {Woon Gan} and Elena Antonacopoulou and Clare Rigg and Regina Bento",
year = "2023",
month = mar,
day = "1",
doi = "10.5465/amle.2021.0182",
language = "English",
volume = "22",
journal = "Academy of Management Learning and Education",
issn = "1537-260X",
publisher = "George Washington University",
number = "1",

}

RIS

TY - JOUR

T1 - Embedding a 'Reflexive Mindset'

T2 - lessons from Reconfiguring the Internal Auditing Practice

AU - Soh, Woon Gan

AU - Antonacopoulou, Elena

AU - Rigg, Clare

AU - Bento, Regina

PY - 2023/3/1

Y1 - 2023/3/1

N2 - The education and training of internal auditors is an example of management learning that has received limited attention in management education journals. This paper presents the lessons from an action research inquiry designed to reconfigure the internal auditing function to address the problem of a conformance mindset and compliance-based approach. We show how cultivating a “reflexive mindset” becomes a critical catalyst in developing an internal auditing approach that leads to the identification of misconduct, conduct risk, and deficiencies in the organization’s conduct risk–management and governance frameworks. We contribute to advance reflexivity as a practice that can support the reconfiguration of management functions like internal auditing, not only by readjusting operating routines but also by encouraging internal auditors to critically (re)consider how their activities may contribute to the common good of the organization’s members and customers.

AB - The education and training of internal auditors is an example of management learning that has received limited attention in management education journals. This paper presents the lessons from an action research inquiry designed to reconfigure the internal auditing function to address the problem of a conformance mindset and compliance-based approach. We show how cultivating a “reflexive mindset” becomes a critical catalyst in developing an internal auditing approach that leads to the identification of misconduct, conduct risk, and deficiencies in the organization’s conduct risk–management and governance frameworks. We contribute to advance reflexivity as a practice that can support the reconfiguration of management functions like internal auditing, not only by readjusting operating routines but also by encouraging internal auditors to critically (re)consider how their activities may contribute to the common good of the organization’s members and customers.

U2 - 10.5465/amle.2021.0182

DO - 10.5465/amle.2021.0182

M3 - Journal article

VL - 22

JO - Academy of Management Learning and Education

JF - Academy of Management Learning and Education

SN - 1537-260X

IS - 1

ER -