Search results

This research analyzes the impact of transformational leadership on task performance in sales team members, considering the mediating role of leader–member exchange (LMX), perceived organizational support and work engagement.

A structural equations model was analyzed utilizing the partial least squares (PLS-SEM) method based on data collected from a survey of 142 members and 19 leaders of sales teams in Colombian companies.

The present study establishes that social exchange variables, including perceived organizational support and LMX, mediate the relationship between transformational leadership and task performance. Nevertheless, work engagement does not demonstrate a statistically significant mediating effect.

The outcomes of this study contribute significant insights into how transformational leadership, directly and indirectly, affects task performance in an emerging economy. It specifically addresses the cultural context of Colombia, marked by a high distance to power and a perceived low aversion to uncertainty – contrary to a desired higher uncertainty avoidance.

Esta investigación analiza el impacto del liderazgo transformacional en el desempeño de tareas de los miembros de equipos de ventas, considerando el rol mediador de factores como el intercambio líder-miembro (LMX), el apoyo organizacional percibido y el engagement laboral.

A partir de una encuesta realizada a 142 miembros y 19 líderes de equipos de ventas en empresas colombianas, se analizó un Modelo de Ecuaciones Estructurales utilizando la metodología de Mínimos Cuadrados Parciales (PLS-SEM).

Se identifica el rol mediador de variables de intercambio social como el LMX y el apoyo organizacional percibido en la relación existente entre el liderazgo transformacional y el desempeño de tareas; sin embargo, no se encuentra un efecto mediador significativo del engagement laboral.

Los resultados de este estudio aportan importantes perspectivas sobre cómo el liderazgo transformacional afecta, directa e indirectamente, el desempeño en las tareas en una economía emergente. Aborda específicamente el contexto cultural de Colombia, caracterizado por una alta distancia al poder y una baja aversión a la incertidumbre percibida, en contraste con una mayor aversión a la incertidumbre deseada.

This study aims to objectively synthesize the volume of accounting literature on financial statement fraud (FSF) using a systematic literature review research method (SLRRM). This paper analyzes the vast FSF literature based on inclusion and exclusion criteria. These criteria filter articles that are present in the accounting fraud domain and are published in peer-reviewed quality journals based on Australian Business Deans Council (ABDC) journal ranking. Lastly, a reverse search, analyzing the articles' abstracts, further narrows the search to 88 peer-reviewed articles. After examining these 88 articles, the results imply that the current literature is shifting from traditional statistical approaches towards computational methods, specifically machine learning (ML), for predicting and detecting FSF. This evolution of the literature is influenced by the impact of micro and macro variables on FSF and the inadequacy of audit procedures to detect red flags of fraud. The findings also concluded that A* peer-reviewed journals accepted articles that showed a complete picture of performance measures of computational techniques in their results. Therefore, this paper contributes to the literature by providing insights to researchers about why ML articles on fraud do not make it to top accounting journals and which computational techniques are the best algorithms for predicting and detecting FSF.

This paper chronicles the cluster of narratives surrounding the inadequacy of current accounting and auditing practices in preventing and detecting Financial Statement Fraud. The primary objective of this study is to objectively synthesize the volume of accounting literature on financial statement fraud. More specifically, this study will conduct a systematic literature review (SLR) to examine the evolution of financial statement fraud research and the emergence of new computational techniques to detect fraud in the accounting and finance literature.

The storyline of this study illustrates how the literature has evolved from conventional fraud detection mechanisms to computational techniques such as artificial intelligence (AI) and machine learning (ML). The findings also concluded that A* peer-reviewed journals accepted articles that showed a complete picture of performance measures of computational techniques in their results. Therefore, this paper contributes to the literature by providing insights to researchers about why ML articles on fraud do not make it to top accounting journals and which computational techniques are the best algorithms for predicting and detecting FSF.

This paper contributes to the literature by providing insights to researchers about why the evolution of accounting fraud literature from traditional statistical methods to machine learning algorithms in fraud detection and prediction.

The purpose of this study is to make property price forecasts for the Chinese housing market that has grown rapidly in the last 10 years, which is an important concern for both government and investors.

This study examines Gaussian process regressions with different kernels and basis functions for monthly pre-owned housing price index estimates for ten major Chinese cities from March 2012 to May 2020. The authors do this by using Bayesian optimizations and cross-validation.

The ten price indices from June 2019 to May 2020 are accurately predicted out-of-sample by the established models, which have relative root mean square errors ranging from 0.0458% to 0.3035% and correlation coefficients ranging from 93.9160% to 99.9653%.

The results might be applied separately or in conjunction with other forecasts to develop hypotheses regarding the patterns in the pre-owned residential real estate price index and conduct further policy research.

The purpose of this literature review is, first, to understand how employees with disabilities in the context of COVID-19 have been studied under the talent management (TM) approach; second, to explore what we know about the predictors and outcomes that have been linked to TM practices in that area; and third, to identify gaps in our understanding and provide insights for future research.

This paper presents a systematic literature review (SLR) based on 38 academic sources published in high-impact indexes from 2020 to 2023.

The existing research shows COVID-19 as a crucial context that led organizations to more precarious and segmented TM practices, which had negative consequences for employees with disabilities, both at the individual level (reduced satisfaction and income, and increased health issues) and the organizational level (increased unemployment, turnover and discrimination as well as declining performance and productivity).

This paper provides essential contributions to the field of TM in the relatively unexplored context of employees with disabilities since the emergence of COVID-19. Our literature review suggests there is significant room for developing and implementing adjusted TM strategies and practices to foster effective inclusiveness, accommodations and supportive work environments for employees with disabilities. From this evidence, a number of key avenues for future research and key implications for academics and practitioners are provided.

The purpose of this study is to explore the paranormal tourist experience on ghost tours, taking into account the participants’ perceptions and their prior knowledge of the paranormal, in order to determine the principal components of the future of paranormal tourist experience.

The study is divided into two phases. The first phase is based on participant observation during a ghost tour. The second phase is based on a previously published framework for paranormal tourism. It introduces a qualitative adaptation of the orchestra model to look in-depth at how experiences with paranormal tours might shape the future of tourism as a major subtype.

Paranormal tourism has external (situational-enchantment, historical, mystical, ghostly and unsolved mysteries) and internal (affective, cognitive, sensory, behavior and relationship) components that are inter-linked. Future paranormal tourist experiences (FPTEs) must be focused on enhancing these aspects in order to offer an immersive experience.

Consequently, this paper proposes the FPTE model.

The purpose of this study focused on a global longitudinal bibliometric mapping of research in the field of health biotechnology between 1990 and 2023 to determine who is leading this field of knowledge and to estimate the sub-disciplines that are emerging and project those that will prevail in the future.

The study identified the most relevant countries, institutions and researchers, as well as the type of scientific collaborations. The applied steps applied in the study were the following: identification and selection of keyword terms by a panel of experts; design and application of an algorithm to identify these selected keywords in titles, abstracts and keywords using Web of Science terms to contrast them; performance of JCR data processing during 2023 using R, Python and VOSviewer.

Among the most relevant conclusions of the study are the following exponential growth has been observed in the study period; new branches of knowledge have emerged in which the subjects have been acquiring their own autonomous capabilities; and R&D in this field is still concentrated in a small group of core countries, and the trend is for it to remain so due to the capacity needs required.

This contribution seeks to systematize the existing scientific knowledge in the field of biotechnology, specifically in the area of health, using the technique of scientific mapping based on a logical model of indicators that aims to determine potential thematic ramifications.

This qualitative study aims to fill gaps in a widely studied and relevant organizational feature: the alignment between information technologies and business strategies.

This research is a qualitative study. The authors used focus groups, content analysis and semantic networks as research approaches to identify the main factors that prevent or foster such alignment.

Results reveal a leading role of innovation, organizational culture, access to information and financial factors that could promote or inhibit alignment and competitiveness.

This research was conducted only in small and medium organizations in Mexico, which represents about 52% of the Mexican Gross Domestic Product (for Mexico as one of the leading trade partners of the USA).

This study aims to promote the preservation of endangered traditional knowledge and practices in the Andes of Peru by documenting, publishing and disseminating them.

Based on a literature review of coca and coca divination, the author will describe these types of divination practices. Subsequently, the author will address the context and characteristics of a coca reading conducted in October 2022. Afterwards, the threats and prejudices faced by this type of indigenous knowledge and practice are discussed.

Coca divination in the Andean region of Ancash differs from the most common form of divination with coca leaves performed in northern Argentina, Bolivia, northern Chile, Colombia and southern Peru. The results of the coca reading conducted in October 2022 align with Andean worldviews. These practices and the associated episteme face various threats from academic, social and political actors and their discourses.

Scientific and academic researchers should be aware that their work can foster and maintain epistemic colonialism in Latin American territories. Archaeological excavations and interpretations should respect ancestral and traditional worldviews and practices.

This study advances the understanding of coca divination in the Andes of Ancash, Peru, by providing nuanced insights into this cultural practice in relation to a landslide event that occurred near a 3,000-year-old temple. The implications extend beyond academic discourse, offering valuable perspectives for conducting archaeological excavation activities that respect ancestral and traditional local beliefs. Future research should build on these findings to deepen comprehension of threats to traditional beliefs and practices.

This paper aims to study the establishment of cooperative supply game model considering transportation hub location, and design the profit allocation rule of the cooperative supply coalition.

Based on the economic lost-sizing (ELS) game model and considering the location of transportation hub and the topology design of basic traffic network, we build a supply game model to maximize the profit of cooperative supply coalition. Based on the principle of proportion and the method of process allocation, we suppose the procedural proportional solution of the supplier cooperative supply game.

Through numerical examples, the validity and applicability of the proposed model and the procedural proportional solution were verified by comparing the procedural proportional solution with the weighted Shapley value, the equal division solution and the proportional rule.

This paper constructs a feasible mixed integer programming model for cooperative supply game. We also provide the algorithm of the allocation rule of cooperative supply game and the property analysis of the allocation rule.

Due to the global COVID-19 pandemic, UNESCO Landscapes and World Heritage sites have faced unstable situations. Both at the sites themselves and in the research centres, universities and even the homes of the people involved, they have acted and responded to the best of their ability. In this context, the aim of the comparative analysis of different cases carried out here is to understand the main effects of the pandemic in the short term. On the one hand, the purpose is to determine what the general response trends have been and, on the other, to measure the resilience capacity in each case.

Up to eight cases studies representing different and diverse kinds of Heritage and Protected Natural sites from Southern Europe and America are compared.

In a context of uncertainty, new responses, unique opportunities and hitherto unseen weaknesses have arisen in research and management of natural and cultural heritage. In general terms, the dialogue between officials, technicians and researchers that have put together this article underlines the need to work towards a governance model that engages everyone in dialogue. Discrepancies between overlapping strategies and plans, which is the main conflict detected, should be avoided while a decentralisation of policies could be more operational. In this sense, situated knowledge may be of help in configuring practical management tools.

This paper compares and contrasts for first time the effects of the pandemic in Europe and Latin America. This exercise has provided a valuable diagnostic for present and future heritage management.