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Article
Publication date: 29 January 2024

Margarida Rodrigues, Rui Silva, Ana Pinto Borges, Mário Franco and Cidália Oliveira

This study aims to address a systematic literature review (SLR) using bibliometrics on the relationship between academic integrity and artificial intelligence (AI), to bridge the…

Abstract

Purpose

This study aims to address a systematic literature review (SLR) using bibliometrics on the relationship between academic integrity and artificial intelligence (AI), to bridge the scattering of literature on this topic, given the challenge and opportunity for the educational and academic community.

Design/methodology/approach

This review highlights the enormous social influence of COVID-19 by mapping the extensive yet distinct and fragmented literature in AI and academic integrity fields. Based on 163 publications from the Web of Science, this paper offers a framework summarising the balance between AI and academic integrity.

Findings

With the rapid advancement of technology, AI tools have exponentially developed that threaten to destroy students' academic integrity in higher education. Despite this significant interest, there is a dearth of academic literature on how AI can help in academic integrity. Therefore, this paper distinguishes two significant thematical patterns: academic integrity and negative predictors of academic integrity.

Practical implications

This study also presents several contributions by showing that tools associated with AI can act as detectors of students who plagiarise. That is, they can be useful in identifying students with fraudulent behaviour. Therefore, it will require a combined effort of public, private academic and educational institutions and the society with affordable policies.

Originality/value

This study proposes a new, innovative framework summarising the balance between AI and academic integrity.

Details

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

Keywords

Article
Publication date: 14 September 2023

Abinash Mandal and Amilan S.

Although corporations exert considerable efforts to uphold ethical standards in their business operations, fraud instances persist as an enduring and formidable challenge within…

Abstract

Purpose

Although corporations exert considerable efforts to uphold ethical standards in their business operations, fraud instances persist as an enduring and formidable challenge within organisations, defying their utmost efforts. The presence of fraud poses a substantial and recurring threat to corporations, leading to significant financial losses on an annual basis. This emphasises the crucial need for a comprehensive understanding of the factors contributing to fraudulent activities and the intricate nature of fraud risk factors inherent in business operations. Therefore, this paper aims to enhance the efficacy of fraud detection and prevention measures through critical analysis and refinement of established fraud theories, drawing upon the existing literature on this subject matter.

Design/methodology/approach

This paper offers a comprehensive qualitative analysis of the existing literature, thoroughly reviewing prominent models that aim to elucidate the underlying motivations behind fraudulent behaviour. Moreover, drawing upon the existing theoretical foundation, this study conceptualises a model that enhances the understanding of the crucial factors contributing to fraudulent behaviour.

Findings

The study presents new theoretical insights concerning the role of personal integrity in fraudulent decision-making, presenting refined interventions that enhance comprehension of the underlying drivers of fraud occurrences and strategies for prevention. Furthermore, the study reveals a comprehensive three-part approach to improving organisational health through strengthening compliance mechanisms and cultivating an ethical-values-based culture.

Originality/value

The study introduces a novel conceptual framework, the personal ethic-based fraud motivation model, which offers a deeper understanding of the factors and conditions influencing individuals’ propensity to engage in fraudulent activities. Furthermore, this study presents a three Cs strategy that effectively delineates the influential forces that drive individuals to surmount fraud risks.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 25 April 2024

Mohd Azril Rezza Mohd Razmin, Amri Mohamad and Maheran Zakaria

This study aims to investigate the factors that influence asset misappropriation fraud among police officers in the Internal Security and Public Order (Malay: Keselamatan Dalam

Abstract

Purpose

This study aims to investigate the factors that influence asset misappropriation fraud among police officers in the Internal Security and Public Order (Malay: Keselamatan Dalam Negeri dan Ketenteraman Awam [KDNKA]) Department, Royal Malaysian Police (RMP).

Design/methodology/approach

Primary data were collected from a questionnaire-based survey and the data were analysed using descriptive analysis, correlation analysis and multiregression.

Findings

The element of pressure was found to have a negative relationship with asset misappropriation fraud. This result shows the uniqueness of the KDNKA Department in the RMP. The other three elements are found to have a significant positive relationship with asset misappropriation fraud.

Practical implications

This study’s findings can aid academicians in gaining a better understanding of the literature surrounding fraud diamond theory and aid the policymakers in recognizing the signs and possibilities of asset misappropriation fraud in public agencies.

Originality/value

To the best of the authors’ knowledge, this is the first study that uses the KDNKA Department which is the second largest department in RMP as a population in fraud study.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 25 April 2024

Yousuf Al Zaabi, Jiju Antony, Jose Arturo Garza-Reyes, Guilherme da Luz Tortorella, Michael Sony and Raja Jayaraman

Operational excellence (OpEx) is a proven philosophy focusing on continuous improvement in processes and systems for superior performance and efficiency. It plays a crucial role…

Abstract

Purpose

Operational excellence (OpEx) is a proven philosophy focusing on continuous improvement in processes and systems for superior performance and efficiency. It plays a crucial role in the energy sector, acting as a catalyst for safety, customer satisfaction, sustainability and competitiveness. This research aims to assess OpEx methodologies in Oman’s energy sector, examining methods, approaches, motivations and sustainability.

Design/methodology/approach

This study applies qualitative analysis methodology, involving interviews with 18 industry experts, from the energy sector in a sizeable energy country.

Findings

The analysis revealed a growing demand, particularly, in the oil and gas industry, driven by emerging business needs. Qualitative data analysis has identified 10 themes such as implemented methodologies, motivation drivers, deployment approaches, sustainability factors, benefits and challenges. Additionally, new themes emerged, including influencers to start OpEx, resource requirements, enablers for successful OpEx and systems.

Research limitations/implications

This research was limited to Oman and the findings drawn from Omani energy companies may have limited applicability to energy companies in other regions. Therefore, if these findings were to be used, the validation of the findings in relation to other countries should be conducted, to ensure the validity of the context and outcome.

Practical implications

These findings contribute to understanding OpEx dynamics in the Omani energy sector, offering valuable insights for effective utilisation and organisational goal achievement. Furthermore, the study offers valuable insights on how to effectively employ OpEx initiatives in the energy sector to achieve their goals and create value. It addresses the lack of knowledge, offers a framework for successful OpEx implementation, bridges the theory-practice gap and provides insights for optimal utilisation.

Originality/value

To the best of the authors’ knowledge, this is the first empirical study on assessing OpEx methodologies in the energy sector, and therefore it serves as a foundation for many future studies. The study provides a theoretical foundation for the OpEx methodologies in terms of organisational readiness for successful OpEx implementation.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 22 March 2024

Hamada Elsaid Elmaasrawy and Omar Ikbal Tawfik

This paper aims to examine the impact of the assurance and advisory role of internal audit (ADRIA) on organisational, human and technical proactive measures to enhance…

Abstract

Purpose

This paper aims to examine the impact of the assurance and advisory role of internal audit (ADRIA) on organisational, human and technical proactive measures to enhance cybersecurity (CS).

Design/methodology/approach

The questionnaire was used to collect data for 97 internal auditors (IAu) from the Gulf Cooperation Council countries. The authors used partial least squares (PLS) to test the hypotheses.

Findings

The results show a positive effect of the ADRIA on each of the organisational proactive measures, human proactive measures and technical proactive measures to enhance CS. The study also found a positive effect of the confirmatory role of IA on both human proactive measures and technical proactive measures to enhance CS. No effect of the confirmatory role of IA on the organisational proactive measures is found.

Research limitations/implications

This study focused on only three proactive measures to enhance CS, and this study was limited to the opinions of IAu. In addition, the study was limited to using regression analysis according to the PLS method.

Practical implications

The results of this study show that managers need to consider the influential role of IA as a value-adding activity in reducing CS risks and activating proactive measures. Also, IAu must expand its capabilities, skills and knowledge in CS auditing to provide a bold view of cyber threats. At the same time, the institutions responsible for preparing IA standards should develop standards and guidelines that help IAu to play assurance and advisory roles.

Originality/value

To the best of the authors’ knowledge, this is the first study of its kind that deals with the impact of the assurance and ADRIA on proactive measures to enhance CS. In addition, the study determines the nature of the advisory role and the assurance role of IA to strengthen CS.

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: 15 April 2024

Aswathy Sreenivasan and Suresh M.

Research done to date has produced a wide range of perspectives that center on the junction between the specific function and responsibility of the entrepreneur when applying…

Abstract

Purpose

Research done to date has produced a wide range of perspectives that center on the junction between the specific function and responsibility of the entrepreneur when applying ethical dimensions to the field of entrepreneurship. By combining a bibliometric analysis with the literature review, the purpose of this paper is to provide an overview of entrepreneurship ethics and its contribution to sustainable development goals, along with future research directions on the topic of entrepreneurship and ethics.

Design/methodology/approach

The research looked for literature based on entrepreneurship ethics from the Dimension database. The authors accumulated 2,279 articles for the period of 2002–2022 for analysis. The authors used bibliometric analysis for analyzing the topic with the use of VosViewer and Excel.

Findings

By combining a bibliometric analysis with a literature review, this study aimed to provide an overview of the ethics and entrepreneurship and contribution to sustainable development goals. The most influential author and journal are Vanessa Ratten and the Journal of Business Ethics, respectively. The top sustainable development goals (SDGs) being contributed by entrepreneurship ethics are SDG4, SDG8, SDG16, SDG11 and SDG3. By contrasting these two interpretations, the authors have demonstrated that the entrepreneurship environment involves various ethical issues connected to personal, organizational and societal sectors.

Research limitations/implications

The current study may serve as a general guideline for future investigation into this topic.

Practical implications

Regarding the practical ramifications, the findings can help entrepreneurs who are preparing to launch a business or are already doing so. The findings provide a comprehensive framework of success variables that must be considered to improve the venture’s performance.

Originality/value

This study’s originality is from presenting a structured and in-depth literature review that describes the current state of entrepreneurship ethics and its contribution to sustainable development goals. A complete analysis of the data gathered on entrepreneurship ethics is offered to establish that it is sustainable.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 12 March 2024

Zhisheng Chen

This study aims to investigate the engagement gap between Metaverse and in-person travel, the influence of Metaverse tourism on tourists and the industry and the challenges and…

Abstract

Purpose

This study aims to investigate the engagement gap between Metaverse and in-person travel, the influence of Metaverse tourism on tourists and the industry and the challenges and responses associated with Metaverse technology. The study presents practical cases and highlights the implications of this research for practice, society and future research.

Design/methodology/approach

This study uses a literature review to explore concerns about Metaverse technology in tourism. It analyzes the difference between in-person travel and Metaverse tourism, the impact on tourists and the industry and challenges and responses to Metaverse. The review shows a rising trend in Metaverse tourism research.

Findings

These findings suggest differences between Metaverse tourism and in-person travel. By providing personalized travel options, social interaction, immersive experiences and soliciting visitor feedback, it is possible to enhance the tourist experience. Additionally, the study highlights the opportunities and challenges that Metaverse tourism presents to the tourism industry. The study provides practical cases in the tourism industry and implications for practice, society and future research.

Practical implications

The study’s implications for Metaverse tourism are practical, societal and future research-related. Metaverse technology can enhance the tourist experience through personalized options, social interaction, immersive experiences and feedback. This inclusivity can promote social equity and cultural exchange. Further research is needed to explore the social effects of Metaverse tourism and its long-term impacts on local communities, economies and the environment.

Originality/value

This study contributes by exploring the impact of Metaverse tourism, supporting academic research and practice. It fills a knowledge gap by analyzing the application of Metaverse technology in tourism, providing insights for researchers and practitioners. It offers practical guidance by identifying opportunities and challenges in Metaverse tourism, fostering industry innovation. Additionally, it informs policymakers about the impact of Metaverse tourism on development.

Details

International Journal of Contemporary Hospitality Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 19 February 2024

Eiman Almheiri, Mostafa Al-Emran, Mohammed A. Al-Sharafi and Ibrahim Arpaci

The proliferation of smartwatches in the digital age has radically transformed health and fitness management, offering users a multitude of functionalities that extend beyond mere…

Abstract

Purpose

The proliferation of smartwatches in the digital age has radically transformed health and fitness management, offering users a multitude of functionalities that extend beyond mere physical activity tracking. While these modern wearables have empowered users with real-time data and personalized health insights, their environmental implications remain relatively unexplored despite a growing emphasis on sustainability. To bridge this gap, this study extends the UTAUT2 model with smartwatch features (mobility and availability) and perceived security to understand the drivers of smartwatch usage and its consequent impact on environmental sustainability.

Design/methodology/approach

The proposed theoretical model is evaluated based on data collected from 303 smartwatch users using a hybrid structural equation modeling–artificial neural network (SEM-ANN) approach.

Findings

The PLS-SEM results supported smartwatch features’ effect on performance and effort expectancy. The results also supported the role of performance expectancy, social influence, price value, habit and perceived security in smartwatch usage. The use of smartwatches was found to influence environmental sustainability significantly. However, the results did not support the association between effort expectancy, facilitating conditions and hedonic motivation with smartwatch use. The ANN results further complement these outcomes by showing that habit with a normalized importance of 100% is the most significant factor influencing smartwatch use.

Originality/value

Theoretically, this research broadens the UTAUT2 by introducing smartwatch features as external variables and environmental sustainability as a new outcome of technology use. On a practical level, the study offers insights for various stakeholders interested in smartwatch use and their environmental implications.

Details

Asia-Pacific Journal of Business Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-4323

Keywords

Article
Publication date: 31 July 2023

Dewi Nur Maulidiyah

No country is free from financial crime issues. Therefore, this paper aims to discover how to control financial crime from the perspective of national culture.

Abstract

Purpose

No country is free from financial crime issues. Therefore, this paper aims to discover how to control financial crime from the perspective of national culture.

Design/methodology/approach

This study conducted a bibliometric approach and systematic literature review analysis of 47 publications in the Scopus database.

Findings

Bibliometric and content analyses show that national culture is more often associated with tax evasion, money laundering and corruption. The role of national culture is less investigated currently in the schemes of financial statement crime, workplace fraud and cybercrime. Overall, the study concludes financial crime can be prevented by developing a culture that supports anti-fraud measures. These include individualized country profiles, feminism, low power distance, tolerance for uncertainty, short-term orientation and restraint.

Originality/value

This research provides clear knowledge of the role of the six dimensions of national culture in fighting financial crime. Finally, this study is also valuable for decision-making in designing more effective financial crime prevention programs.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 3 October 2023

Nor Balkish Zakaria, Muhammad Farhan Nordin, Allezawati Ismail, Nurul Huda Ahmad Shukri and Elif Baykal

This study departed from the aim to progress Malaysia as a high-income nation in 2025 via decent work and economic growth (Sustainable Development Goal 8). Thus, this study aims…

Abstract

Purpose

This study departed from the aim to progress Malaysia as a high-income nation in 2025 via decent work and economic growth (Sustainable Development Goal 8). Thus, this study aims to examine the effects of demographic, experience and organisational factors on the ethical integrity of local enforcement officers from self-proclaim and colleague perception perspectives.

Design/methodology/approach

The data of this study was collected from Pusat Latihan Penguatkuasa Selangor (PULAPES), a training centre for local enforcement officers in Selangor. Based on a survey in 2019, this study used primary data based on a scenario-based questionnaire survey with a total sample of 535 respondents.

Findings

From a self-proclaim perspective, the results show that secondment and training factors have a positive relationship with the ethical integrity of local enforcement officers. From a colleague perception perspective, the results indicate that the secondment factor has a positive relationship with ethical integrity. In contrast, the officer rank factor has a negative relationship with the ethical integrity of local enforcement officers.

Practical implications

This research seeks to develop new theories or refine existing ones to explain how diverse circumstances affect law enforcement ethics. Learning people’s habits through observation and consequences like rewards or punishments impact behaviour recurrence are suggested. Law enforcement ethics can be examined by examining how peers, supervisors and organisational culture shape officers’ ethics.

Social implications

The finding of this study could serve to evaluate training programmes or rewards and punishments for ethical behaviour including how accountability and community involvement aid to promote law enforcement ethics.

Originality/value

The survey results of this study are based on local enforcement officers’ ethics that serve to aid in illuminating the elements which affect ethical behaviour among law enforcement personnel and identify the tactics for fostering ethical behaviour.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

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