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1 – 9 of 9Alexandra-Gabriela Marina and Adriana Tiron-Tudor
The aim of the study is to highlight the perspectives of accounting professionals in Romania on adopting a single set of financial reporting standards for small and medium-sized…
Abstract
Purpose
The aim of the study is to highlight the perspectives of accounting professionals in Romania on adopting a single set of financial reporting standards for small and medium-sized entities (SMEs).
Design/methodology/approach
The study included a combination of qualitative and quantitative methodologies. A qualitative approach was employed to examine the perspectives of accounting professionals on their inclination toward international standards for SMEs or national regulations. The quantitative approach involved doing content analysis on interviews to provide empirical support for the implementation of these standards in a national context.
Findings
Romanian accounting professionals want an improvement in financial reporting, but not necessarily through the use of an international standard. And although the level of convergence between the International Financial Reporting Standard (IFRS) for SMEs and national regulations is medium, it is not desirable to apply an international financial reporting standard for SMEs.
Originality/value
This study stands out as one of the few papers that delve into the perspectives of accounting professionals about adopting IFRS for SMEs in a specific country, offering a unique and engaging perspective.
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Lukas Fleisch and Oliver von Dzengelevski
This paper studies the interrelations between the concepts of supply chain resilience and international manufacturing strategy. On the basis of an in-depth case study of a company…
Abstract
Purpose
This paper studies the interrelations between the concepts of supply chain resilience and international manufacturing strategy. On the basis of an in-depth case study of a company in the semiconductor industry, the paper seeks to integrate the concept of resilience into international manufacturing strategy.
Design/methodology/approach
In an explorative qualitative single case study of a semiconductor manufacturer, a systems thinking model is developed from expert interviews and literature research that displays the interrelations of constituent constructs of supply chain resilience and international manufacturing strategy.
Findings
Forecast accuracy and organizational inertia are identified as barriers to resilience, whereas information technology (IT) capabilities and vertical integration are identified as major levers. Causal relations between constructs are identified, and a concrete suggestion for theory refinement of the manufacturing strategy framework of Miltenburg (2009) is provided.
Originality/value
Prior literature on international manufacturing networks (IMNs) has not sufficiently taken into account the importance of resilience in the formulation of international manufacturing strategies. This paper aids in the integration of this increasingly important concept, in a critical industry that has recently been subject to major disruptions.
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Govind Bahadur Rimal, Werapong Koedsin, Kuaanan Techato and Naresh N. Rimal
This research examined the accountability measures put into practice during the housing reconstruction following the 2015 Nepal earthquakes. Additionally, it aimed to identify…
Abstract
Purpose
This research examined the accountability measures put into practice during the housing reconstruction following the 2015 Nepal earthquakes. Additionally, it aimed to identify gaps in accountability practices and suggest approaches for improving their efficacy.
Design/methodology/approach
The research methodology encompassed a qualitative approach. Around 30 research participants were selected for in-depth interviews using a purposive sampling strategy to ensure data richness and relevance. The interviews were recorded, transcribed and then iteratively analysed using thematic framework analysis. This analytical technique involved identifying recurrent themes and patterns within the transcriptions of the participants' articulation.
Findings
The study showed the pivotal role of meetings and interactive forums in promoting transparency and disseminating vital information during housing reconstruction. Additionally, it underscored the contributions of nongovernmental organizations (NGOs) and community-based organizations (CBOs) in information dissemination within affected communities. Policy challenges centre on identifying vulnerable populations, local support mechanisms and contextualizing reconstruction policies, specifically focusing on urban heritage settlements. Strengthening local service delivery and complaint mechanisms, capacity building and defining the roles and responsibilities of actors and beneficiaries are suggestive measures for a participatory and inclusive reconstruction process.
Originality/value
Research holds distinctive value due to its recent inception and its focus on both the subject matter and the specific geographical context. It contributes novel insights into the principles and practices of accountability mechanisms during the housing reconstruction process following a major disaster.
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Sihem ben Saad and Fatma Choura
This study aims to test the impact of avatars on consumer psychological states, engagement, and purchase intention in the online retail environment with reference to the…
Abstract
Purpose
This study aims to test the impact of avatars on consumer psychological states, engagement, and purchase intention in the online retail environment with reference to the Regulatory Engagement Theory.
Design/methodology/approach
One-factor between-subject experimental design was used to test research hypotheses. Two versions of an experimental merchant website have been designed for the purpose of the study: with and without the avatar. Participants were randomly assigned to experimental conditions and responded to an online questionnaire displayed during the visit. SEM analyses with AMOS 24 and SPSS Macro Conditional Process Analysis for bootstrapping were used to test the hypotheses.
Findings
The results confirm the avatar’s positive impact on perceived enjoyment and immersion, both positively affect consumer engagement and purchase intention. The mediating role of psychological states in the impact of avatars on consumer engagement is also confirmed.
Originality/value
This study advances the interactive marketing literature by focusing on avatars as an emerging interactive technology in the virtual retail context. Unlike previous studies on virtual agents, which primarily focused on their utilitarian role in online customer support, this study investigates how avatars influence consumers' psychological states, engagement, and purchase intention.
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David Michael Rosch and Scott J. Allen
Postsecondary institutions that purport to build leaders are ubiquitous. Yet, given such ubiquity, the curriculum and co-curriculum dedicated to student leadership development is…
Abstract
Purpose
Postsecondary institutions that purport to build leaders are ubiquitous. Yet, given such ubiquity, the curriculum and co-curriculum dedicated to student leadership development is diffuse as an overall field of practice and lacks firm grounding in matching consensus outcomes for leader development to specific principles of teaching and learning. We propose a conceptual model for leader development of undergraduates that describes what leadership education should strive to accomplish.
Design/methodology/approach
Recent scholars (Leroy et al., 2022) suggest such lack of consensus and weak structure stems from a lack of commitment to defining the ultimate goals for leader development programs, matching curriculum and pedagogy to meet these goals, and then rigorously evaluating programs. Our proposed model illustrates a structure of leadership skill mastery founded in adult constructive development theory, applies a range of adult learning principles, and includes several suggestions for specific curricular and pedagogical applications. We describe each aspect of this conceptual model and explain how it might be enacted and assessed across diverse postsecondary contexts.
Findings
We have no findings to report.
Originality/value
Numerous scholars have advanced models that seek to define and provide a structure for “leadership.” The novelty of our work is to combine the work of other scholars to provide an explicit framework for the work of leadership education in higher education – how to conceptualize “leader development,” how to combine such development with adult learning principles, and what specific curricular and pedagogical elements should be included to achieve intended ends.
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Urvashi Suryavanshi, Rishi Chaudhry, Meenal Arora and Amit Mittal
The purpose of this paper is to analyze the existing literature in the domain of financial inclusion and emphasizing forthcoming trends. It examines recent literature while…
Abstract
Purpose
The purpose of this paper is to analyze the existing literature in the domain of financial inclusion and emphasizing forthcoming trends. It examines recent literature while assessing the geographical distribution, identifying well-known authors, publications, journals and keyword occurrences.
Design/methodology/approach
Based on a scientific search technique, bibliometric analysis in the field of financial inclusion was carried out on a sample of 2,125 Scopus documents for the years 2004–2022. A VOS viewer was used in the study as a tool for performance evaluation and analysis of the science mapping.
Findings
The bibliometric analysis illustrates that India and the USA are dominating in financial inclusion field with significant contributions. The most well-known authors were Ghosh, S. and Munene, J.C. and International Journal of Social Economics was considered as the best journal. Finally, six prominent clusters were identified through keyword analysis. The major themes revolve around digitalization, economic development, demographic and geographic factors and financial literacy.
Practical implications
The research helps in providing information for formulating financial inclusion policies for RBI and Government of India. A comprehensive literature assessment is useful for future scholars to develop a solid conceptual framework. This research would help practitioners to formulate strategies for rural population to enhance their earnings, investments and money.
Originality/value
This study can supply data to describe the framework of earlier financial inclusion studies and provides potential directions for future research.
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Ankita Bedi and Balwinder Singh
The current research strives to shed light on how ownership structure can impact carbon emission disclosure.
Abstract
Purpose
The current research strives to shed light on how ownership structure can impact carbon emission disclosure.
Design/methodology/approach
The present study is based on S&P BSE 500 Indian firms. Using manual content analysis, carbon emission disclosure data were collected from a final sample of 318 nonfinancial Indian firms over seven years, i.e. from 2016–17 to 2022–23, having 2,226 firm-year observations. The panel regression has been employed to examine the association between ownership structure and carbon emissions disclosure.
Findings
The results of the study suggest that ownership structure variables, such as institutional and foreign ownership, exert a positive and significant influence on carbon emission disclosure. Conversely, block-holder ownership is negatively associated with carbon emission disclosure.
Practical implications
This study enriches the emerging literature on environmental disclosure, climate change, carbon emission disclosure and ownership structure.
Social implications
The present research work provides treasured acumens to corporate managers, investors, regulators and policymakers as the study corroborates that ownership structure has an imperative role in firms' carbon emission disclosure.
Originality/value
Existing literature has determined the impact of ownership structure on environmental disclosure. In contrast, the current research extends the climate change literature by providing novel insights into how ownership structure can influence firms’ carbon emission disclosure. Moreover, to the best of the authors’ knowledge, the present study is the first to scrutinize the relationship between ownership structure and carbon emission disclosure in the Indian context.
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Jun Li, Nikmatul Adha Nordin and Melasutra Md Dali
This study aims to explore the value of pocket parks and associated factors, as well as the differences between pocket parks and other green spaces, and finally to identify the…
Abstract
Purpose
This study aims to explore the value of pocket parks and associated factors, as well as the differences between pocket parks and other green spaces, and finally to identify the role of pocket parks in cities.
Design/methodology/approach
This study adopts a systematic literature review method to identify 85 articles from the Web of Science and other sources. The Nvivo12plus software was employed to qualitatively analyse the value of pocket parks, and the key associated factors were visualised via the NVivo word cloud function.
Findings
As a result, pocket parks reflected high social, environmental ecological, cultural aesthetic values but low economic value. Compared to other large-scale green spaces, the particularity of pocket parks lies in their ambiguity and temporality of space and high reliance on the surrounding environment. Small and scattered pocket parks in the city are like “convenience stores” and “green magnets”, and connectivity should be strengthened to promote urban regeneration.
Originality/value
Compared with previous studies that mostly focused on large urban green spaces, the originality of this study is that it elaborates on the importance and values of pocket parks and proposes the particularity and roles of pocket parks in cities, which enriches the theoretical knowledge of pocket parks. In terms of practical applications, the proposed diverse values and associated factors contribute to guiding the planning, management and operation of pocket parks. Moreover, the roles of pocket parks help enhance park connectivity and establish a park network system.
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Keyhan Shams, Stephanie Dailey and Timothy Steffensmeier
Prior research and theory have shown that transformational leadership can be developed through leader development programs (LDPs). To explain how this happens, research suggests a…
Abstract
Purpose
Prior research and theory have shown that transformational leadership can be developed through leader development programs (LDPs). To explain how this happens, research suggests a strong connection between an individual’s leader self-concept and their leadership behavior that can be manipulated through LDPs. The purpose of this article is to delve deeper into this phenomenon to understand how development occurs and to better understand how an LDP can improve leadership behaviors by influencing one’s self-concept and ultimately reduce the training transfer gap. As a broader goal, this article contributes to the existing literature on the value proposition of investing in LDPs.
Design/methodology/approach
We conducted an explanatory sequential design mixed-methods study to measure the development of participants and the impact of the program. The quantitative phase of the study used self-report surveys to measure the LDP’s impact on participants’ transformational leader behavior (TLB) and concept of themselves regarding leadership, their leader self-views (LSVs). The study also measured the relationship between LSVs and later enactment of leadership behaviors as the second hypothesis. The subsequent qualitative study was designed to understand the mechanisms that might explain the quantitative results.
Findings
The study’s empirical findings indicate a positive relationship between LSVs (efficacy, self-awareness and identity) and distal leader development outcomes (TBLs). The study’s findings also provide support for the claim that LDPs convert knowledge and skills into TLB, expanding an individual’s capacity to be effective in leadership roles and processes (Day & Dragoni, 2015). Qualitative results also show LDPs improve leader behavior by influencing their self-efficacy via providing tools and knowledge as well as building experimental mindset.
Originality/value
By showing LDPs' long term impacts, this paper demonstrates why short-term leadership development programs are worth investing.
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