Search results

1 – 10 of 72
Article
Publication date: 8 November 2022

Robin Bourgeois, Kwamou Eva Feukeu and Geci Karuri-Sebina

L'objectif visé est de nourrir les réflexions sur la colonisation du futur dans le présent en mettant particulièrement l’accent sur le continent africain. Nous visons à explorer…

Abstract

Objectif

L'objectif visé est de nourrir les réflexions sur la colonisation du futur dans le présent en mettant particulièrement l’accent sur le continent africain. Nous visons à explorer comment la recherche participative, et plus particulièrement la recherche-action anticipatoire, peut contribuer au processus de décolonisation effective.

Conception/méthodologie/approche

Considérant le futur comme un bien public, nous mobilisons une réflexion sur les processus coloniaux qui l’ont transformé, à bien des égards, en bien de club ou en bien privé. Nous faisons ensuite appel aux notions de production participative de connaissances et de recherche-action locale comme moyens de décoloniser le futur et de libérer l'imagination. Nous revisitons ensuite les principes de la recherche-action participative pour atteindre cet objectif et nous examinons les principales caractéristiques d'une recherche-action anticipatoire non coloniale dans le contexte des futurs de l'Afrique.

Résultats

Nous mettons en évidence les défis issus de la relation entre les efforts d'anticipation axés sur la recherche-action, la création d'une intelligence collective et la co-conception (codesign), dans le but d'encourager le processus de décolonisation. Cette démarche inclut des principes de conception, établit les bases pour un processus anticipatoire, potentiellement décolonial et envisage une possible réaction du système dominant à l’encontre de ce processus de décolonisation.

Implications/limitations

Il s’agit d’un travail conceptuel, qui ne fournit pas d’éléments testés sur le terrain. Toutefois, nous espérons que cela constituera un apport permettant de concevoir des méthodologies qui préviendront la colonisation du futur lors de la participation à des activités de recherche tournées vers les futurs en Afrique et ailleurs.

Originalité/valeur

Nous proposons une approche intégrale de la colonisation du futur, comme renouvellement d’une question ancienne. Nous articulons également cette démarche autour d’une réflexion sur la nature de ce que pourrait être une recherche-action anticipatoire décoloniale.

Details

foresight, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-6689

Keywords

Article
Publication date: 9 May 2023

Dan Wang

This research conducts bibliometric analyses and network mapping on smart libraries worldwide. It examines publication profiles, identifies the most cited publications and…

Abstract

Purpose

This research conducts bibliometric analyses and network mapping on smart libraries worldwide. It examines publication profiles, identifies the most cited publications and preferred sources and considers the cooperation of the authors, organizations and countries worldwide. The research also highlights keyword trends and clusters and finds new developments and emerging trends from the co-cited references network.

Design/methodology/approach

A total of 264 records with 1,200 citations were extracted from the Web of Science database from 2003 to 2021. The trends in the smart library were analyzed and visualized using BibExcel, VOSviewer, Biblioshiny and CiteSpace.

Findings

The People’s Republic of China had the most publications (119), the most citations (374), the highest H-index (12) and the highest total link strength (TLS = 25). Wuhan University had the highest H-index (6). Chiu, Dickson K. W. (H-index = 4, TLS = 22) and Lo, Patrick (H-index = 4, TLS = 21) from the University of Hong Kong had the highest H-indices and were the most cooperative authors. Library Hi Tech was the most preferred journal. “Mobile library” was the most frequently used keyword. “Mobile context” was the largest cluster on the research front.

Research limitations/implications

This study helps librarians, scientists and funders understand smart library trends.

Originality/value

There are several studies and solid background research on smart libraries. However, to the best of the author’s knowledge, this study is the first to conduct bibliometric analyses and network mapping on smart libraries around the globe.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 25 January 2024

Adhitya Agri Putra and Doddy Setiawan

This research paper aims to examine the effect of chief executive officer (CEO) characteristics on earnings management.

Abstract

Purpose

This research paper aims to examine the effect of chief executive officer (CEO) characteristics on earnings management.

Design/methodology/approach

Research samples are manufacturing firms listed in the Indonesian Stock Exchange 2015–2021. CEO characteristics include narcissism, gender, age, tenure, experience, nationality and founding family status. Data analysis uses random-effect regression.

Findings

The result shows that higher narcissism CEOs have aggressive characteristics so they will be more likely to engage in accrual and real earnings management. Female CEOs, foreign CEOs and founding-family CEOs have higher monitoring and business ethics characteristics so they will be less likely to engage in accrual and real earnings management. CEOs with higher education levels have higher thinking complexity so they will be more likely to engage in accrual earnings management with higher regulator and auditor monitoring barriers than real earnings management. CEOs with financial and accounting experience are familiar with accounting standards and auditor monitoring barriers so they will be more likely to engage in accrual earnings management than real earnings management. On the other hand, there are no effects of CEO age and tenure on earnings management.

Originality/value

This research contributes to providing evidence of the effect of CEO characteristics on earnings management in a specific industry such as manufacturing firms and emerging markets such as Indonesia with the majority group firms being family firms.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 30 March 2023

Maayan Nakash and Dan Bouhnik

This research seeks to understand, for the first time, what motivates knowledge-intensive organizations (KIOs) to initiate knowledge management (KM) activities in times of routine…

Abstract

Purpose

This research seeks to understand, for the first time, what motivates knowledge-intensive organizations (KIOs) to initiate knowledge management (KM) activities in times of routine and emergency. The COVID-19 pandemic was placed at the center as a case study of an extreme crisis.

Design/methodology/approach

Based on the adoption of the qualitative-constructivist paradigm, the study was conducted among 52 KM professionals through in-depth interviews and focus groups. The data were analyzed using a thematic analysis method, according to the principles of the grounded theory approach.

Findings

The findings reveal that opportunities and risks are two types of catalysts which accelerate KM efforts in times of routine and emergency respectively. Due to KM’s support of the transition to flexible employment during COVID-19, the authors show that this field experienced real growth and prosperity in the “new normal.” KM initiatives were promoted during the COVID-19 crisis in light of gaps in retention, sharing, accessibility and development of knowledge.

Originality/value

Given that knowledge risks are a field with fragmented understanding, the results contribute to understanding the importance of risk management related to knowledge in times of crises and turmoil. The authors call for incorporating this niche into the overall risk management of the organization, while adopting a holistic and long-term perspective of KM. Furthermore, the authors uncover KM’s position in KIOs during the global pandemic. The paper proposes food for thought regarding informal knowledge sharing in virtual environments typical of the “Corona routine”.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 13 February 2024

Md Shamim Hossain, Md.Sobhan Ali, Md Zahidul Islam, Chui Ching Ling and Chorng Yuan Fung

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

Abstract

Purpose

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

Design/methodology/approach

A balanced panel data of 62 firms from Dhaka and Chittagong stock exchanges in Bangladesh from 2009 to 2020 were used to run the regression. This study employed the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) to examine the hypotheses.

Findings

The findings show that large firms positively impact corporate tax avoidance. Similarly, profitability and leverage are positively associated with tax avoidance, and the results are significant. Furthermore, the study conducts robustness tests that confirm the findings.

Research limitations/implications

The use of cash effective tax rate (ETR) to investigate firms’ tax avoidance practices poses some limitations, and the results should be interpreted cautiously.

Practical implications

The current study may help policymakers better enhance tax collection from business firms. The findings could serve as a valuable input for effectively monitoring tax collection from large profit-earning firms.

Originality/value

To the authors' best knowledge, this is the first historical attempt in Bangladesh to use panel data to examine the relationship between the firm’s level characteristics and corporate tax avoidance. Panel data often provides greater flexibility with large data, simplifying calculation and statistical analysis.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 2 August 2022

Ahmad Yuosef Alodat, Zalailah Salleh, Hafiza Aishah Hashim and Farizah Sulong

This study aimed to investigate the effect of sustainability disclosure (SD) as a mediator for the relationship between corporate governance (CG) and the performance of firms…

Abstract

Purpose

This study aimed to investigate the effect of sustainability disclosure (SD) as a mediator for the relationship between corporate governance (CG) and the performance of firms listed on the Amman Stock Exchange (ASE).

Design/methodology/approach

The study analysed 405 reports of firms listed on the ASE from 2014 to 2018. The direct and indirect impact of governance mechanisms on the firms' performance was examined using STATA 15. A four-step procedure for testing mediation was used to determine the mediating role of SD.

Findings

The results demonstrated that the board and audit committees' effectiveness positively and significantly influences the firm's performance. Additionally, the results demonstrated that SD partially mediates the relationship between CG and the firm's performance.

Research limitations/implications

Research implications – This study supported the assumptions of agency, resource dependence and stakeholder theories as the basis to explain the relationship among board’s effectiveness, audit committee’s effectiveness, sustainability report and firm performance in developing economies. In addition, the results suggested that CG helps to enhance the firm's performance and sustainability reporting. Firms providing sustainable report are deemed more responsible and attract more returns to firms. Research limitations – The study only focused on reports from five years for non-financial firms listed on the ASE to test the assumed relationship between the variables.

Practical implications

This study contributed to the body of knowledge by examining the mediating role of SD between CG and firm performance. Investors, managers and regulators can obtain further insights, especially those seeking to improve a firm's performance in the emerging markets, through a sound CG system and extensive sustainability reporting.

Originality/value

This study focused on the direct and indirect impacts of CG and firm performance in an emerging and developing economy. The study used SD as the mediating variable in examining the indirect effect.

Details

Management of Environmental Quality: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 20 February 2024

I Gede Mahatma Yuda Bakti, Sik Sumaedi, Medi Yarmen, Marlina Pandin, Aris Yaman, Rahmi Kartika Jati and Mauludin Hidayat

Recently, autonomous vehicles (AV) acceptance has been studied intensively. This paper aims to map and analyze the bibliometric characteristics of AV acceptance literature…

Abstract

Purpose

Recently, autonomous vehicles (AV) acceptance has been studied intensively. This paper aims to map and analyze the bibliometric characteristics of AV acceptance literature. Furthermore, this research aims to identify research gaps and propose future research opportunities.

Design/methodology/approach

The bibliometric analysis was performed. Scopus database was used as the source of the literature. This study selected and analyzed 297 AV acceptance papers. The performance and science mapping analysis were performed.

Findings

The developed countries tended to dominate the topic. The publication outlet tended to be in transportation or technology journals. There were four research themes in existing literature. Technology acceptance model (TAM) and UTAUT2 tended to be used for explaining AV acceptance. AV acceptance studies tended to use two types of psychological concepts for understanding AV acceptance, namely risk related concepts and functional utilitarian benefit related concepts. In the context of research design, quantitative approach tended to be used. Self-driving feature was the most exploited feature of AV in the existing literature. Three research gaps were mapped and future research opportunities were proposed.

Practical implications

This paper provided a comprehensive information that allowed scientists to develop future research on AV acceptance.

Originality/value

There is lack of paper that discussed the bibliometric characteristics of AV acceptance literature. This paper fulfilled the gap.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 19 February 2024

Alireza Khalili-Fard, Reza Tavakkoli-Moghaddam, Nasser Abdali, Mohammad Alipour-Vaezi and Ali Bozorgi-Amiri

In recent decades, the student population in dormitories has increased notably, primarily attributed to the growing number of international students. Dormitories serve as pivotal…

Abstract

Purpose

In recent decades, the student population in dormitories has increased notably, primarily attributed to the growing number of international students. Dormitories serve as pivotal environments for student development. The coordination and compatibility among students can significantly influence their overall success. This study aims to introduce an innovative method for roommate selection and room allocation within dormitory settings.

Design/methodology/approach

In this study, initially, using multi-attribute decision-making methods including the Bayesian best-worst method and weighted aggregated sum product assessment, the incompatibility rate among pairs of students is calculated. Subsequently, using a linear mathematical model, roommates are selected and allocated to dormitory rooms pursuing the twin objectives of minimizing the total incompatibility rate and costs. Finally, the grasshopper optimization algorithm is applied to solve large-sized instances.

Findings

The results demonstrate the effectiveness of the proposed method in comparison to two common alternatives, i.e. random allocation and preference-based allocation. Moreover, the proposed method’s applicability extends beyond its current context, making it suitable for addressing various matching problems, including crew pairing and classmate pairing.

Originality/value

This novel method for roommate selection and room allocation enhances decision-making for optimal dormitory arrangements. Inspired by a real-world problem faced by the authors, this study strives to offer a robust solution to this problem.

Details

Journal of Modelling in Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5664

Keywords

Article
Publication date: 12 October 2023

Hendra Riofita

This study aims to develop customer trust through information quality, customer awareness, and perceived value. This study is motivated by the hustle and bustle occurred as the…

Abstract

Purpose

This study aims to develop customer trust through information quality, customer awareness, and perceived value. This study is motivated by the hustle and bustle occurred as the result of the socialization of MyPertamina, a digital payment service for subsidized fuel customers in 11 areas of 4 provinces in Indonesia. The hustle and bustle can be viewed as customer distrust of MyPertamina. However, customer trust is a business success key. Is MyPertamina a solution or problem maker for customers to buy subsidized fuel?

Design/methodology/approach

The design of this study is survey. Primary data are collected through questionnaires sent to subsidized fuel customers in the socialization areas of MyPertamina. The data are processed using SPSS and Amos programs.

Findings

PV, IQ and CA, respectively, can develop CT on MyPertamina. Although the PV cannot strengthen the effect of CA on CT, the construct can strengthen the effect of IQ on CT.

Practical implications

Indonesian Government via Pertamina, a state-owned enterprise, must develop CT through IQ, CA and PV to succeed the application of MyPertamina.

Originality/value

This study develops IQ, CA and PV based on technology acceptance model and theory of reasoned action to develop CT on MyPertamina.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 11 January 2024

Elijah Kusi, Isaac Boateng and Humphrey Danso

Using building information modelling (BIM) technology, a conventional structure in this study was converted into a green building to measure its energy usage and CO2 emissions.

261

Abstract

Purpose

Using building information modelling (BIM) technology, a conventional structure in this study was converted into a green building to measure its energy usage and CO2 emissions.

Design/methodology/approach

Digital images of the existing building conditions were captured using unmanned aerial vehicle (UAV), and were fed into Meshroom to generate the building’s geometry for 3D parametric model development. The model for the existing conventional building was created and converted to an energy model and exported to gbXML in Autodesk Revit for a whole building analysis which was carried out in the Green Building Studio (GBS). In the GBS, the conventional building was retrofitted into a green building to explore their energy consumption and CO2 emission.

Findings

By comparing the green building model to the conventional building model, the research found that the green building model saved 25% more energy while emitting 46.8% less CO2.

Practical implications

The study concluded that green building reduces energy consumption, thereby reducing the emission of CO2 into the environment. It is recommended that buildings should be simulated at the design stage to know their energy consumption and carbon emission performance before construction.

Social implications

Occupant satisfaction, operation cost and environmental safety are essential for sustainable or green buildings. Green buildings increase the standard of living and enhance indoor air quality.

Originality/value

This investigation aided in a pool of information on how to use BIM methodology to retrofit existing conventional buildings into green buildings, showing how green buildings save the environment as compared to conventional buildings.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

Access

Year

All dates (72)

Content type

Earlycite article (72)
1 – 10 of 72