Search results

1 – 4 of 4
Article
Publication date: 22 May 2024

Linda Alkire, Anil Bilgihan, My (Myla) Bui, Alexander John Buoye, Seden Dogan and Seoyoung Kim

This article introduces the Responsible AI for Service Excellence (RAISE) framework. RAISE is a strategic framework for responsibly integrating AI into service industries. It…

Abstract

Purpose

This article introduces the Responsible AI for Service Excellence (RAISE) framework. RAISE is a strategic framework for responsibly integrating AI into service industries. It emphasizes collaborative AI design and deployment that aligns with the evolving global standards and societal well-being while promoting business success and sustainable development.

Design/methodology/approach

This multidisciplinary conceptual article draws upon the United Nations' Sustainable Development Goals (SDGs) and AI ethics guidelines to lay out three principles for practicing RAISE: (1) Embrace AI to serve the greater good, (2) Design and deploy responsible AI and (3) Practice transformative collaboration with different service organizations to implement responsible AI.

Findings

By acknowledging the potential risks and challenges associated with AI usage, this article provides practical recommendations for service entities (i.e. service organizations, policymakers, AI developers, customers and researchers) to strengthen their commitment to responsible and sustainable service practices.

Originality/value

This is the first service research article to discuss and provide specific practices for leveraging responsible AI for service excellence.

Details

Journal of Service Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-5818

Keywords

Content available
Book part
Publication date: 30 May 2024

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83549-770-8

Article
Publication date: 18 September 2023

Hafez Abdo, Freeman Brobbey Owusu and Musa Mangena

The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

Abstract

Purpose

The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

Design/methodology/approach

The study takes a three-stage approach. The first involves a comprehensive literature review of the historical evolution of accounting regulations by extractive industries. The second involves constructing an accounting practice index for extractive industries. The third involves constructing a harmonisation framework.

Findings

The accounting practice index provides empirical evidence of the wide diversity of accounting practices by extractive industries. Analysis of the literature review addresses the several attempts by accounting and regulatory bodies to standardise the diverse practices of accounting by extractive industries and reasons for the lack of successful standardisations. The authors extract lessons from these previous attempts and propose a harmonisation framework.

Research limitations/implications

The proposed harmonisation framework can be used to align together the diverse accounting practices by extractive industries and enhance comparability and consistency of accounting figures and statements produced by these industries. Harmonising the diverse accounting practices is crucial for investment decision-making.

Originality/value

The harmonisation framework is the first of its kind that could enhance the comparability of accounts of extractive industries’ firms and be used to harmonise diverse accounting practices by other industries.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 19 December 2022

Eugine Tafadzwa Maziriri, Brighton Nyagadza and Tinashe Chuchu

This study aims to determine the impact of innovation conviction, innovation mindset and innovation creed on the need for achievement and the success of women entrepreneurs. The…

Abstract

Purpose

This study aims to determine the impact of innovation conviction, innovation mindset and innovation creed on the need for achievement and the success of women entrepreneurs. The study also investigates the impact of entrepreneurial education in moderating the relationship between the need for achievement and women’s entrepreneurial success.

Design/methodology/approach

The study used a structured questionnaire and a quantitative research design. Data were gathered from 304 women entrepreneurs in South Africa’s Gauteng province. The data were analysed using smart partial least squares.

Findings

The results showed that innovation conviction, innovation mindset and innovation creed have positive and significant impacts on the need for achievement. It was also discovered that the need for achievement and entrepreneurial education have a positive and significant impact on women's entrepreneurial success. Moreover, the results showed that entrepreneurial education had a positive and significant moderating effect on the nexus between the need for achievement and women's entrepreneurial success.

Practical implications

By comprehensively examining the impact of innovation conviction, innovation mindset and innovation creed on the need for achievement and women's entrepreneurial success, this study has valuable implications for academics.

Originality/value

This research will add to the corpus of information on women's entrepreneurship and small business management in Africa, which is generally overlooked by academics in developing countries.

Details

European Journal of Innovation Management, vol. 27 no. 4
Type: Research Article
ISSN: 1460-1060

Keywords

1 – 4 of 4