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Article
Publication date: 6 May 2024

Phuong-Thao Pham and Thi Thu Huong Le

This paper investigates the key determinants affecting household spending for university degree in Vietnam. This paper serves as empirical evidence for policymakers to select…

Abstract

Purpose

This paper investigates the key determinants affecting household spending for university degree in Vietnam. This paper serves as empirical evidence for policymakers to select appropriate factors to estimate financial needs for university students in Vietnam.

Design/methodology/approach

We employ an innovative variable selection approach with adaptive LASSO for Tobit Regression Model.

Findings

The results suggest income, region and ethnicity play significant roles in determining higher education expenditure at Vietnamese households. Gender-related indicators (such as gender of household head, student’s gender), distance to school, occupations, etc. are empirically insignificant.

Originality/value

This study proposes a data-driven method by interfering regulation and Tobit regression to understand the divergence in higher education spending. Especially, adaptive LASSO was first introduced to identify key determinants of higher education expenditure at household level in Vietnam. It hopes to tackle over-fitting problems of traditional OLS regression in previous literature.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 14 February 2024

Nupur Kuhar and V. Shunmugasundaram

Personality characteristics have a significant impact on the economic segment of women entrepreneurs. Due to gender biases or other factors, women entrepreneurs are fewer in India…

Abstract

Purpose

Personality characteristics have a significant impact on the economic segment of women entrepreneurs. Due to gender biases or other factors, women entrepreneurs are fewer in India than in other countries. The purpose of this study is to identify the personality factors and challenges that affect their growth and success.

Design/methodology/approach

Logistic regression was used to show the impact of personality characteristics and firm performance and the moderating effect of challenges between personality characteristics and firm performance.

Findings

The findings revealed a significant impact of personality factors on firm performance, the absence of moderating effects of challenges and the presence of a mediation effect of enterprise age and enterprise location.

Research limitations/implications

This research will help policymakers adopt policies and plans to reduce obstacles and challenges so that the economic conditions of women’s entrepreneurship can transform.

Social implications

Women in the 21st century still live in a male-dominated patriarchal society because they face the problem of financial capital.

Originality/value

The results show the impact of personality traits and challenges on the firm performance of women’s entrepreneurship.

Details

Management Research Review, vol. 47 no. 6
Type: Research Article
ISSN: 2040-8269

Keywords

Article
Publication date: 26 April 2024

Wajde Baiod and Mostaq M. Hussain

This study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial…

Abstract

Purpose

This study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial intelligence (AI) and robotics process automation [RPA]). It investigates the adoption and use of these technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey.

Design/methodology/approach

The study investigates the adoption and use of emerging technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey. This study considers the said nature and characteristics of emerging technologies and proposes a model using the factors that have been found to be significant and most commonly investigated by existing prior technology-organization-environment (TOE)-related technology adoption studies. This survey applies the TOE framework and examines the influence of significant and most commonly known factors on Canadian firms’ intention to adopt the said emerging technologies.

Findings

Study results indicate that Canadian accounting professionals’ self-assessed knowledge (about these emerging technologies) is more theoretical than operational. Cloud computing is highly used by Canadian firms, while the use of other technologies, particularly blockchain and RPA, is reportedly low. However, firms’ intention about the future adoption of these technologies seems positive. Study results reveal that only the relative advantage and top management commitment are found to be significant considerations influencing the adoption intention.

Research limitations/implications

Study findings confirm some results presented in earlier studies but provide additional insights from a new perspective, that of accounting professionals in Canada. The first limitation relates to the respondents. Although accounting professionals provided valuable insights, their responses are personal views and do not necessarily represent the views of other professionals within the same firm or the official position of their accounting departments or firms. Therefore, the exclusion of diverse viewpoints from the same firm might have negatively impacted the results of this study. Second, this study sample is limited to Canada-based firms, which means that the study reflects only the situation in that country. Third, considering the research method and the limit on the number of questions the authors could ask, respondents were only asked to rate the impact of these five technologies on the accounting field and to clarify which technologies are used.

Practical implications

This study’s findings confirm that the organizational intention to adopt new technology is not primarily based on the characteristics of the technology. In the case of emerging technology adoption, the decision also depends upon other factors related to the internal organization. Furthermore, although this study found no support for the effect of environmental factors, it fills a gap in the literature by including the factor of vendor support, which has received little attention in prior information technology (IT)/ information system (IS) adoption research. Moreover, in contrast to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

Social implications

The study findings may serve as a guide for researchers, practitioners, firms and other stakeholders, particularly technology providers, interested in learning about emerging technologies’ adoption and use in Canada and/or in a relevant context. Contrary to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

Originality/value

The study provides insights into the said technologies’ actual adoption and improves the awareness of firms and stakeholders to the effect of some constructs that influence the adoption of these emerging technologies in accounting.

Details

International Journal of Accounting & Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 18 April 2024

Zhanghuang Xie, Xiaomei Li, Dian Huang, Andrea Appolloni and Kan Fang

We consider a joint optimization problem of product platform design and scheduling on unrelated additive/subtractive hybrid machines, and seek to find efficient solution…

Abstract

Purpose

We consider a joint optimization problem of product platform design and scheduling on unrelated additive/subtractive hybrid machines, and seek to find efficient solution approaches to solve such problem.

Design/methodology/approach

We propose a mathematical formulation for the problem of simultaneous product platform design and scheduling on unrelated additive/subtractive hybrid machines, and develop a simulated annealing-based hyper-heuristic algorithm with adjustable operator sequence length to solve the problem.

Findings

The simulated annealing-based hyper-heuristic algorithm with adjustable operator sequence length (SAHH-osla) that we proposed can be quite efficient in solving the problem of simultaneous product platform design and scheduling on unrelated additive/subtractive hybrid machines.

Originality/value

To the best of our knowledge, we are one of the first to consider both cost-related and time-related criteria for the problem of simultaneous product platform design and scheduling on unrelated additive/subtractive hybrid machines.

Details

Industrial Management & Data Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 4 April 2024

Misun Lee, Ralph S. Brower and Daniel L. Fay

This paper analyzes how a national social enterprise policy encourages the social missions of social enterprises and uncovers the relationships between social enterprise…

Abstract

Purpose

This paper analyzes how a national social enterprise policy encourages the social missions of social enterprises and uncovers the relationships between social enterprise governance and labor equity, an area that has been rarely studied in nonprofit governance studies.

Design/methodology/approach

The study analyzes the effects of four legal requirements for work-integrated social enterprises (WISEs) codified by the Social Enterprises Promotion Act (SEPA, 2007) in South Korea. Then, it relies on panel regression analysis (2020–2022) to examine how the compositions of the governance of WISEs are related to their hiring and wage equity.

Findings

The institutional arrangements required by SEPA have resulted in positive social impacts for most WISEs. However, the results of regression models show that individual participant groups in the WISE governance achieved mixed results depending on the labor issue.

Research limitations/implications

Generally, this research explores the concept of diversity and its utility in nonprofit governance, with a particular focus on targeted diversity policies, demonstrating that governance arrangements influence the success of these policies.

Practical implications

The findings bring new insights for policymakers about “altruistic economic entities.” For practitioners in social enterprises, the results of the regression models underscore the importance of understanding the participant composition of decision-making meetings.

Originality/value

This study sheds light on labor equity, which government-certified social enterprises should achieve from the perspective of nonprofit governance.

Details

International Journal of Public Sector Management, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 14 November 2023

Barkha Dhingra, Shallu Batra, Vaibhav Aggarwal, Mahender Yadav and Pankaj Kumar

The increasing globalization and technological advancements have increased the information spillover on stock markets from various variables. However, there is a dearth of a…

Abstract

Purpose

The increasing globalization and technological advancements have increased the information spillover on stock markets from various variables. However, there is a dearth of a comprehensive review of how stock market volatility is influenced by macro and firm-level factors. Therefore, this study aims to fill this gap by systematically reviewing the major factors impacting stock market volatility.

Design/methodology/approach

This study uses a combination of bibliometric and systematic literature review techniques. A data set of 54 articles published in quality journals from the Australian Business Deans Council (ABDC) list is gathered from the Scopus database. This data set is used to determine the leading contributors and contributions. The content analysis of these articles sheds light on the factors influencing market volatility and the potential research directions in this subject area.

Findings

The findings show that researchers in this sector are becoming more interested in studying the association of stock markets with “cryptocurrencies” and “bitcoin” during “COVID-19.” The outcomes of this study indicate that most studies found oil prices, policy uncertainty and investor sentiments have a significant impact on market volatility. However, there were mixed results on the impact of institutional flows and algorithmic trading on stock volatility, and a consensus cannot be established. This study also identifies the gaps and paves the way for future research in this subject area.

Originality/value

This paper fills the gap in the existing literature by comprehensively reviewing the articles on major factors impacting stock market volatility highlighting the theoretical relationship and empirical results.

Details

Journal of Modelling in Management, vol. 19 no. 3
Type: Research Article
ISSN: 1746-5664

Keywords

Article
Publication date: 13 December 2022

Zhenhua Luo, Juntao Guo, Jianqiang Han and Yuhong Wang

Prefabricated technology is gradually being applied to the construction of subway stations due to its characteristic of mechanization. However, the prefabricated subway station in…

Abstract

Purpose

Prefabricated technology is gradually being applied to the construction of subway stations due to its characteristic of mechanization. However, the prefabricated subway station in China is in the initial stage of development, which is prone to construction safety issues. This study aims to evaluate the construction safety risks of prefabricated subway stations in China and formulate corresponding countermeasures to ensure construction safety.

Design/methodology/approach

A construction safety risk evaluation index system for the prefabricated subway station was established through literature research and the Delphi method. Furthermore, based on the structure entropy weight method, matter-element theory and evidence theory, a hybrid evaluation model is developed to evaluate the construction safety risks of prefabricated subway stations. The basic probability assignment (BPA) function is obtained using the matter-element theory, the index weight is calculated using the structure entropy weight method to modify the BPA function and the risk evaluation level is determined using the evidence theory. Finally, the reliability and applicability of the evaluation model are verified with a case study of a prefabricated subway station project in China.

Findings

The results indicate that the level of construction safety risks in the prefabricated subway station project is relatively low. Man risk, machine risk and method risk are the key factors affecting the overall risk of the project. The evaluation results of the first-level indexes are discussed, and targeted countermeasures are proposed. Therefore, management personnel can deeply understand the construction safety risks of prefabricated subway stations.

Originality/value

This research fills the research gap in the field of construction safety risk assessment of prefabricated subway stations. The methods for construction safety risk assessment are summarized to establish a reliable hybrid evaluation model, laying the foundation for future research. Moreover, the construction safety risk evaluation index system for prefabricated subway stations is proposed, which can be adopted to guide construction safety management.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 4
Type: Research Article
ISSN: 0969-9988

Keywords

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