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1 – 10 of 308Khurram Ashfaq, Shafique Ur Rehman, Nhat Tan Nguyen and Adil Riaz
This paper analyzes and compares segments disclosure practices of listed companies of Pakistan and Bangladesh under International Financial Reporting Standard (IFRS) 8 with…
Abstract
Purpose
This paper analyzes and compares segments disclosure practices of listed companies of Pakistan and Bangladesh under International Financial Reporting Standard (IFRS) 8 with companies from India under Accounting Standard 17 over three-year period from 2013 to 2015. Furthermore, the purpose of this paper was to investigate that how the selection of chief operating decision-maker (CODM) by management, industry type, governance and firm characteristics affects segments disclosure practices in South East Asia. Finally, how the relationship among segment disclosure, firm characteristics and corporate governance is moderated through the big 4 audit firm.
Design/methodology/approach
To achieve these objectives, data were collected from annual reports of the top 100 companies of each country and selected based on market capitalization for three years period 2013–2015.
Findings
Results state that majority of companies in South East Asia are using business class for defining operating/primary segments. Regarding reporting of operating/primary segments and geographic/secondary segments along with geographic fineness score, Indian companies are continuously on the lower side as compared to companies from Pakistan and Bangladesh. Furthermore, it was found that industry type and selection of CODM have a highly significant effect on segments disclosure practices. Finally, results of regression analysis found that the application of IFRS 8 in Pakistan and Bangladesh has a significant positive effect on disclosure of operating/primary as well as geographic/secondary segments as compared to India. Further, the role of corporate governance mechanism in influencing segments disclosure was found as least in South East Asia. Further appointment of big 4 audit firm as external auditor has only significant positive effect on disclosure of segments items. Finally, based on additional analysis, it was found that big 4 auditor moderates the relationship only in the case of reporting of operating/primary segments.
Research limitations/implications
Based on these results, the performance of Indian companies regarding disclosure of operating/primary segments, geographic/secondary segments along geographic fineness score is quite low despite the fastest growing economy in the world. This raises concerns about the quality of segment reporting in India, the world’s fastest expanding economy.
Originality/value
These results imply that there is a need of an effective role by the external auditor to improve the quality of segment reporting in developing countries, which is principle based.
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Justyna Fijałkowska, Dominika Hadro, Enrico Supino and Karol M. Klimczak
This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and…
Abstract
Purpose
This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and the readability of text that occurred immediately after the adoption of accrual accounting in performance reports of Italian public universities.
Design/methodology/approach
The authors collect the stakeholder section of performance reports published before and after accrual accounting adoption. Then, the authors use manual and computer-assisted textual analysis. Finally, the authors explore the data using principal component analysis and qualitative comparative analysis.
Findings
This study demonstrates that switching from cash to accrual accounting provokes immediate changes in communication patterns. It confirms the significant reduction of readability and increase in visual forms after accruals accounting adoption. The results indicate that smaller universities especially put effort into increasing intelligibility while implementing a more complex accounting system. This study also finds a relation between the change in readability and the change in visual forms that are complementary, with the exception of several very large universities.
Practical implications
The findings underline the possibility of neutralising the adverse effects of accounting reform associated with its complexity and difficulties in understanding by the use of visual forms and attention to the document’s readability.
Originality/value
This paper adds a new dimension to the study of public sector accounting from the external stakeholder perspective. It provides further insight into the link between accrual accounting adoption and readability, together with the use of visual forms by universities.
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Luca Camanzi, Sina Ahmadi Kaliji, Paolo Prosperi, Laurick Collewet, Reem El Khechen, Anastasios Ch. Michailidis, Chrysanthi Charatsari, Evagelos D. Lioutas, Marcello De Rosa and Martina Francescone
The aim of this study was to investigate consumer preferences and profile their food-related lifestyles, as well as to identify consumer groups with similar attitudes/behaviours…
Abstract
Purpose
The aim of this study was to investigate consumer preferences and profile their food-related lifestyles, as well as to identify consumer groups with similar attitudes/behaviours in the Euro-Mediterranean fruit and vegetable market.
Design/methodology/approach
A structured questionnaire was designed drawing from the food related lifestyles instrument and including other factors relevant to fruit and vegetable consumer preferences. The data were collected in an online survey with 925 participants in France, Greece, and Italy. A principal component analysis was conducted to interpret and examine consumers' fruit and vegetable related lifestyles. In addition, a cluster analysis was performed to identify different consumer segments, based on the core dimensions of the food-related lifestyle approach.
Findings
In each country, three primary consumer segments were distinguished. Health-conscious individuals were predominant in France and Greece, while quality-conscious consumers were prevalent in Italy. These classifications were determined considering various factors such as purchase motivation, perception of product quality, health concerns, environmental certifications, and price sensitivity.
Originality/value
The food-related lifestyle approach has been adapted instrument to create a customised survey instrument specifically designed to capture the intricacies of fruit and vegetable consumer preferences and priorities in three Euro-Mediterranean Countries.
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Babar Ali, Ajibade A. Aibinu and Vidal Paton-Cole
Delay and disruption claims involve a complex process that often result in disputes, unnecessary expenses and time loss on construction projects. This study aims to review and…
Abstract
Purpose
Delay and disruption claims involve a complex process that often result in disputes, unnecessary expenses and time loss on construction projects. This study aims to review and synthesize the contributions of previous research undertaken in this area and propose future directions for improving the process of delay and disruption claims.
Design/methodology/approach
This study adopted a holistic systematic review of literature following Preferred Reporting Items for Systematic Reviews and Meta-Analysis guidelines. A total of 230 articles were shortlisted related to delay and disruption claims in construction using Scopus and Web of Science databases.
Findings
Six research themes were identified and critically reviewed including delay analysis, disruption analysis, claim management, contract administration, dispute resolution and delay and disruption information and records. The systematic review showed that there is a dearth of research on managing the wide-ranging information required for delay and disruption claims, ensuring the transparency and uniformity in delay and disruption claims’ information and adopting an end-user’s centred research approach for resolving the problems in the process of delay and disruption claims.
Practical implications
Complexities in delay and disruption claims are real-world problems faced by industry practitioners. The findings will help the research community and industry practitioners to prioritize their energies toward information management of delay and disruption claims.
Originality/value
This study contributes to the body of knowledge in delay and disruption claims by identifying the need for conducting more research on its information requirements and management. Subsequently, it provides an insight on the use of modern technologies such as drones, building information modeling, radio frequency identifiers, blockchain, Bigdata and machine learning, as tools for more structured and efficient attainment of required information in a transparent and consistent manner. It also recommends greater use of design science research approach for delay and disruption claims. This will help to ensure delay and disruption claims are the least complex and less dispute-prone process.
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Somayeh Mahdi, Hassanreza Zeinabadi, Hamidreza Arasteh and Hossein Abbasian
Academic coaching (AC) has gained a significant attention to support student success and achievement in higher education, management and psychology. This study aimed to conduct a…
Abstract
Purpose
Academic coaching (AC) has gained a significant attention to support student success and achievement in higher education, management and psychology. This study aimed to conduct a comprehensive bibliometric analysis of AC literature to identify the top authors, research patterns, hotspots and research topics in the field.
Design/methodology/approach
The study utilized a bibliometric analysis of articles published between 1987 and 2023, using descriptive and network analysis methods with tools such as RStudio, Biblioshiny, Excel and VOSviewer. The study also conducted functional, mapping and content analysis, to identify AC literature's key themes and research areas.
Findings
The results revealed an increasing interest in AC, with increased publications. However, there are gaps in geographical diversity and authorship. Most studies were conducted in the United States of America and the UK, and were published in education, psychology and coaching journals. Common themes included coaching, professional development, higher education and mentoring. Emerging research areas include: coaching efficacy in education, AC as an online learning support and professional learning communities. More studies are needed in different contexts and with larger sample sizes.
Originality/value
This comprehensive bibliometric analysis adds to the existing literature by presenting a detailed analysis of the field of AC, filling a gap in the current literature. The study's unique contribution is its examination of emerging research areas and themes in AC literature, providing directions for future research. This study is particularly relevant for researchers, practitioners and policymakers interested in understanding AC's state of the art and identifying promising areas for future research.
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Cevdet Bulut and Philip Fei Wu
Agriculture is one sector where the Internet of things (IoT) is expected to make a major impact. Yet, its adoption in the sector falls behind expectations. The purpose of this…
Abstract
Purpose
Agriculture is one sector where the Internet of things (IoT) is expected to make a major impact. Yet, its adoption in the sector falls behind expectations. The purpose of this paper is to present the state-of-the-art of IoT in agriculture and investigate its slow adoption in the sector.
Design/methodology/approach
The authors have undertaken a systematic review and a synthesis of 1355 relevant publications over the last decade.
Findings
This literature review reveals that the “big three” barriers for the overall sector are cost, skills and standardization. The lack of connectivity and data governance are two key reasons why most of the proposed IoT solutions are standalone systems of limited scope, while the majority of commercial IoT efforts focus on practices in the protected indoor environment. Lastly, the analysis of past research along the five layers of the IoT system architecture reveals limited attention to barriers and solutions at the business layer, which represents a research opportunity for information systems scholars.
Research limitations/implications
It is possible that some of relevant publications were missed in the literature search, although the search queries were kept as broad as possible to avoid the exclusion of any relevant work. Any publication written in any other language other than English was excluded from the review. Given the geographical distribution of the reviewed English publications (see section 4.1), it is highly likely that important works written by Chinese and European scholars in their native language were overlooked.
Practical implications
This study provides practical insights into the technical and organisational challenges on the ground. It is the hope that this literature review lays the groundwork for IS researchers who are well positioned to investigate technology adoption challenges in the relatively understudied agriculture sector.
Originality/value
To the best of the authors’ knowledge, this is the first comprehensive review of adoption barriers and solutions across all five layers of the IoT system architecture.
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Marta Mackiewicz and Marta Götz
This study is exploratory in nature and designed to address poorly documented issues in the literature. The dimensions of regional distribution or spatial organisation of Industry…
Abstract
Purpose
This study is exploratory in nature and designed to address poorly documented issues in the literature. The dimensions of regional distribution or spatial organisation of Industry 4.0 (I4.0), including the potential role of clusters, have only recently been addressed, with most available studies focusing on advanced, mainly Western European countries. Although developing fast, the literature on I4.0 in other countries, such as the Central and Eastern European or post-transition economies like Poland, needs to pay more attention to the spatial distribution or geographical and organisational aspects. In response to the identified knowledge gap, this paper aims to identify the role of clusters in the transformation towards I4.0. This explains why clusters may matter for advancing the fourth digital transformation, how advanced in implementing I4.0 solutions are the residents of Polish clusters and how they perceive the advantages of cluster membership for such implementation. Finally, it seeks to formulate policy recommendations based on the evidence gathered.
Design/methodology/approach
The methodology used in this study combines quantitative analysis of secondary data from a cluster benchmarking survey with a case study approach. The benchmarking survey, conducted by the polish agency for enterprise development in 2021, gathered responses from 435 cluster members and 41 cluster managers, representing an estimated 57% of the current clusters in Poland. In addition to quantitative analysis, a case study approach was used, incorporating primary sources such as interview with cluster managers and surveys of cluster members, as well as secondary sources like company documents and information from cluster organisation websites. Statistical analysis involved assessing the relationship between technology implementation and the adoption of management systems, as well as exploring potential correlations between technology use and company characteristics such as revenue, export revenue share and number of employees using Pearson correlation coefficient.
Findings
In Poland, implementing I4.0 technologies by cluster companies is still modest. The cluster has influenced the use of I4.0 technologies in 23% of surveyed companies. Every second surveyed company declared a positive impact of a cluster on technological advancement. The use of I4.0 technologies is not correlated with the revenue of clustered companies. A rather bleak picture emerges from the results, revealing a need for more interest among cluster members in advancing I4.0 technologies. This may be due to a comfortable situation in which firms still enjoy alternative competitive advantages that do not force them to seek new advanced advantages brought about by I4.0. It also reflects the sober approach and awareness of associated high costs and necessary investments, which are paramount and prevent successful I4.0 implementation.
Research limitations/implications
The limitations inherent in this study reflect the scarcity of the available data. This paper draws on the elementary survey administered centrally and is confined by the type of questions asked. The empirical section focuses on an important, though only one selected sector of the economy – the automotive industry. Nevertheless, the diagnosis of the Polish cluster’s role in advancing I4.0 should complement the existing literature.
Practical implications
The exploratory study concludes with policy recommendations and sets the stage for more detailed studies. Amidst the research’s limitations, this study pioneers a path for future comprehensive investigations, enabling a deeper understanding of Polish clusters’ maturity in I4.0 adoption. By comparing the authors’ analysis of the Polish Automotive Group (PGM) cluster with existing literature, the authors uncover a distinct disparity between the theoretical prominence of cluster catalysis and the current Polish reality. Future detailed dedicated enquiries will address these constraints and provide a more comprehensive map of Polish clusters’ I4.0 maturity.
Originality/value
This study identifies patterns of I4.0 implementation and diagnoses the role of clusters in the transformation towards I4.0. It investigates how advanced is the adoption of I4.0 solutions among the residents of Polish clusters and how they perceive the advantages of cluster membership for such transformation. Special attention was paid to the analysis of the automotive sector. Comparing the conclusions drawn from the analysis of the Polish PGM cluster in this case study to those from the literature on the subject, it becomes clear that the catalytic role of clusters in the implementation of I4.0 technologies by enterprises, as emphasised in the literature, is not yet fully reflected in the Polish reality.
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Guido Migliaccio and Andrea De Palma
This study illustrates the economic and financial dynamics of the sector, analysing the evolution of the main ratios of profitability and financial structure of 1,559 Italian real…
Abstract
Purpose
This study illustrates the economic and financial dynamics of the sector, analysing the evolution of the main ratios of profitability and financial structure of 1,559 Italian real estate companies divided into the three macro-regions: North, Centre and South, in the period 2011–2020. In this way, it is also possible to verify the responsiveness to the 2020 pandemic crisis.
Design/methodology/approach
The analysis uses descriptive statistics tools and the ANOVA method of analysis of variance, supplemented by the Tukey–Kramer test, to identify significant differences between the three Italian macro-regions.
Findings
The study shows the increase in profitability after the 2008 crisis, despite its reverberation in the years 2012–2013. The financial structure of companies improved almost everywhere. The pandemic had modest effects on performance.
Research limitations/implications
In the future, other indices should be considered to gain a more comprehensive view. This is a quantitative study based on financial statements data that neglects other important economic and social factors.
Practical implications
Public policies could use this study for better interventions to support the sector. In addition, internal management can compare their company's performance with the industry average to identify possible improvements.
Social implications
The research analyses an economic field that employs a large number of people, especially when considering the construction and real estate services covered by this analysis.
Originality/value
The study contributes to the literature by providing a quantitative analysis of industry dynamics, with comparative information that can be deduced from financial statements over the years.
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Zhiqin Lu, Peng Li, Qinghai Li and Heng Zhang
This paper according to the logic of the “digital access divide--digital capability divide--digital outcome divide” aims to systematically discuss the impact of the digital divide…
Abstract
Purpose
This paper according to the logic of the “digital access divide--digital capability divide--digital outcome divide” aims to systematically discuss the impact of the digital divide on individual happiness in China, accounting for the variations that exist across different groups, as well as the corresponding mechanisms.
Design/methodology/approach
This paper presents cross-sectional analyses of the relationship between the digital divide and individual happiness in China. The analyses are based on data from the Chinese General Social Survey 2017, which academic institutions run on the Chinese Mainland. This database contains information on respondents' Internet access, skills and consequences of use, which can measure the digital divide of Chinese individuals at three levels.
Findings
First, individual happiness declined when they experienced the digital access divide in China. For the digital capability divide, the lower the usage skills, the more individual happiness declined. When analyzing the digital outcome divide, the greater the negative consequences, the more individual happiness declined. Second, the impacts of digital access, capability and outcome divide vary according to age, gender, education degrees, hukou, region and sub-dimensions. Third, the digital access and capability divide reduce individuals' happiness by lowering their self-rated social and economic status, whereas the digital outcome divide reduce individual happiness by lowering their fairness perception and social trust.
Originality/value
The authors believe that this is the first study to examine the impact and its variations among different groups of the three-level digital divide on individual happiness, as well as its mechanisms.
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Sayed Arash Hosseini Sabzevari, Haleh Mehdipour and Fereshteh Aslani
Golestan province in the northern part of Iran has been affected by devastating floods. There has been a significant change in the pattern of rainfall in Golestan province based…
Abstract
Purpose
Golestan province in the northern part of Iran has been affected by devastating floods. There has been a significant change in the pattern of rainfall in Golestan province based on an analysis of the seven heaviest rainfall events in recent decades. Climate change appears to be a significant contributing factor to destructive floods. Thus, this paper aims to assess the susceptibility of this area to flash floods in case of heavy downpours.
Design/methodology/approach
This paper uses a variety of computational approaches. Following the collection of data, spatial analyses have been conducted and validated. The layers of information are then weighted, and a final risk map is created. Fuzzy analytical hierarchy process, geographic information system and frequency ratio have been used for data analysis. In the final step, a flood risk map is prepared and discussed.
Findings
Due to the complex interaction between thermal fluctuations and precipitation, the situation in the area is further complicated by climate change and the variations in its patterns and intensities. According to the study results, coastal areas of the Caspian Sea, the Gorganrood Basin and the southern regions of the province are predicted to experience flash floods in the future. The research criteria are generalizable and can be used for decision-making in areas exposed to flash flood risk.
Originality/value
The unique feature of this paper is that it evaluates flash flood risks and predicts flood-prone areas in the northern part of Iran. Furthermore, some interventions (e.g. remapping land use and urban zoning) are provided based on the socioeconomic characteristics of the region to reduce flood risk. Based on the generated risk map, a practical suggestion would be to install and operate an integrated rapid flood warning system in high-risk zones.
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