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Open Access
Article
Publication date: 12 April 2023

Eduard Hartwich, Philipp Ollig, Gilbert Fridgen and Alexander Rieger

This paper aims to establish a fundamental and comprehensive understanding of non-fungible tokens (NFTs) by identifying and structuring common characteristics within a taxonomy…

2453

Abstract

Purpose

This paper aims to establish a fundamental and comprehensive understanding of non-fungible tokens (NFTs) by identifying and structuring common characteristics within a taxonomy. NFTs are hyped and increasingly marketed as essential building blocks of the Metaverse. However, the dynamic evolution of the NFT space has posed challenges for those seeking to develop a deep and comprehensive understanding of NFTs, their features and their capabilities.

Design/methodology/approach

Utilizing common guidelines for the creation of taxonomies, the authors developed (over 3 iterations), a multi-layer taxonomy based on workshops and interviews with 11 academic and 15 industry experts. Through an evaluation of 25 NFTs, the authors demonstrate the usefulness of the taxonomy.

Findings

The taxonomy has 4 layers, 14 dimensions and 42 characteristics, which describe NFTs in terms of reference object, token properties, token distribution and realizable value.

Originality/value

The authors' framework is the first to systematically cover the emerging NFT phenomenon. This framework is concise yet extendible and presents many avenues for future research in a plethora of disciplines. The characteristics identified in the authors' taxonomy are useful for NFT- and Metaverse-related research in finance, marketing, law and information systems. Additionally, the taxonomy can serve as an information source for policymakers as they consider NFT regulation.

Details

Internet Research, vol. 34 no. 1
Type: Research Article
ISSN: 1066-2243

Keywords

Abstract

Details

Internet Research, vol. 34 no. 1
Type: Research Article
ISSN: 1066-2243

Article
Publication date: 26 July 2011

Siti Zaleha Abdul Rasid, Abdul Rahim Abdul Rahman and Wan Khairuzzaman Wan Ismail

The purpose of this paper is to examine the link between management accounting and risk management. The paper measures the extent to which management accounting practices help in…

12537

Abstract

Purpose

The purpose of this paper is to examine the link between management accounting and risk management. The paper measures the extent to which management accounting practices help in managing risks and the extent of the integration between these two important managerial functions.

Design/methodology/approach

The study used a mail survey of financial institutions listed in the Malaysian Central Banks' web site. The respondents to whom 106 questionnaires were sent were the chief financial officers; the response rate was 68 percent. A total of 16 post‐survey semi‐structured interviews were also conducted with selected respondents to gain further insights into the survey findings.

Findings

The findings from the survey indicate that analysis of financial statements was perceived to contribute most towards risk management. The majority of the respondents were of the view that the management accounting function was greatly involved in the organization's risk management. Consistent with the survey findings, the interviewees also perceived that budgetary control, budgeting, and strategic planning played important roles in managing risk.

Research limitations/implications

This is a study conducted in Malaysian financial institutions and thus, results may not be generalizable to other contexts. The findings of this study strengthen the importance of both management accounting and risk management in complementing each other to form part of the corporate performance management systems.

Originality/value

This paper contributes to the literature as very few studies have examined the significant link between management accounting and risk management.

Details

Managerial Auditing Journal, vol. 26 no. 7
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 13 March 2020

Alex H. Poole

This paper scrutinizes the scholarship on community archives' information work. Community archives and archiving projects represent unprecedentedly democratic venues for…

3028

Abstract

Purpose

This paper scrutinizes the scholarship on community archives' information work. Community archives and archiving projects represent unprecedentedly democratic venues for information work centering on essential documentary concepts such as custody, collection development and appraisal, processing, arrangement and description, organization, representation and naming, collaboration, resource generation and allocation, activism and social justice, preservation, reuse, and sustainability.

Design/methodology/approach

Unearthed through databases searches, citation chaining, and browsing, sources examined include peer-reviewed journal articles, books, and book chapters published in the English language between 1985 and 2018.

Findings

The literature on community archives’ information work shows considerable geographical (six continents), topical, and (inter)disciplinary variety. This paper first explores scholars' efforts to define both community and community archives. Second, it unpacks the ways in which community archives include new stakeholders and new record types and formats even as they leverage alternative archival principles and practices. Third, it discusses community archives as political venues for empowerment, activism, and social justice work. Fourth, this paper delves into the benefits and challenges of partnerships and collaborations with mainstream institutions. Fifth, it documents the obstacles community archives face: not only tensions within and among communities, but also sustainability concerns. Finally, it sets forth six directions for future research.

Originality/value

This paper is the first systematic review of the community archives literature.

Content available
Book part
Publication date: 14 September 2010

Abstract

Details

International Educational Governance
Type: Book
ISBN: 978-0-85724-304-1

Article
Publication date: 6 March 2017

Taciana Mareth, Antônio Márcio Tavares Thomé, Luiz Felipe Scavarda and Fernando Luiz Cyrino Oliveira

This systematic literature review integrates the findings of existing studies regarding technical efficiency (TE) in dairy farms. The purpose of this paper is to offer a research…

Abstract

Purpose

This systematic literature review integrates the findings of existing studies regarding technical efficiency (TE) in dairy farms. The purpose of this paper is to offer a research framework that assembles TE descriptors, a classification of previous literature that provides the basis for the synthesis and research agenda.

Design/methodology/approach

This paper systematically reviews 86 survey research studies using rigorous and reproducible procedures. The review is applied to published survey research.

Findings

The framework relates context, inputs, outputs and metrics of TE. There is no agreement among the authors on the context and determinants of TE. The main determinants of TE are geographical location, farm size, investments in veterinary care, feeding and milking practice, TE model estimation techniques, public policy, and management-related variables. This paper offers ten propositions for future research on the controversial results on the determinants of TE. The authors also explore the reasons for the discrepant results based on the Debreu-Farrell’s definition of TE, the contingency theory and the resource-based view of the firm, elucidating the literature and serving as a basis for future investigation. Implications for dairy farmers and researchers close the review.

Originality/value

Meta-analysis and meta-regression studies were long at the forefront of reviews in the TE of dairy farms. This paper offers a novel qualitative research synthesis with frameworks and the classification of previous literature and a research agenda, which provides a new and different perspective for analysis, by innovating over the available quantitative procedures to combine statistical results.

Details

International Journal of Productivity and Performance Management, vol. 66 no. 3
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 27 January 2023

Anthony Nkrumah Agyabeng, Alexander Preko, Kofi Hilla Avusuglo, Anthony Sumnaya Kumasey, Akwasi Sarfo Kantanka and Mawuli Feglo

This study investigate urban migrant dwellers’ gender and age differences in response to the specific phobia of COVID-19 and hesitancy toward vaccines in the slum settlements.

Abstract

Purpose

This study investigate urban migrant dwellers’ gender and age differences in response to the specific phobia of COVID-19 and hesitancy toward vaccines in the slum settlements.

Design/methodology/approach

The study anchored on the two-factor model proposed by Mowrer (1939) and used a quantitative design approach with a convenience sampling method for data gathering among 362 urban migrants residing and working in the cities of Ghana. The study used the Mann–Whitney U test and the regression analysis for the analysis.

Findings

The result showed that there is a significant difference between males and females in their understanding of economic phobia, thoughts on social phobia and perception level of vaccine hesitancy. Additionally, there is a significant difference between age groups in their level of thoughts of psychological phobia, economic phobia and thoughts of vaccine hesitancy. Finally, the specific of phobias of COVID-19 are significant predictors of vaccine hesitancy.

Research limitations/implications

This research is slum-specific, which implies that the outcome cannot be generalized to other geographical settings.

Practical implications

The study demonstrates how a pandemic manifests itself to dwellers in slums. The outcome of the study sheds light on how policymakers appreciate the dynamics of the pandemic in a developing country, which may guide future responses to pandemics.

Originality/value

The outcome of the study sheds light on how policymakers appreciate the dynamics of the pandemic in a developing country, which may guide future responses to pandemics.

Details

International Journal of Human Rights in Healthcare, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4902

Keywords

Content available
Book part
Publication date: 16 August 2021

Abstract

Details

Intercultural Management in Practice
Type: Book
ISBN: 978-1-83982-827-0

Book part
Publication date: 14 September 2010

S. Karin Amos

In October 2008, a group of international scholars met at Hohentuebingen Castle, in Tuebingen, Germany, to discuss issues of international governance in education. At that time…

Abstract

In October 2008, a group of international scholars met at Hohentuebingen Castle, in Tuebingen, Germany, to discuss issues of international governance in education. At that time, governance as an analytical concept was just beginning to be more widely discussed in German educational science. These discussions were primarily in the context of new forms of organizational steering and with regards to a changing embeddedness of national education systems attributed to processes of globalization and fiscal austerity. In addition, a large interdisciplinary research project located at the University of Bremen, TranState, was already exerting considerable international influence with a decidedly comparative perspective on those areas of German educational science. However, in this early phase, the debate on international governance in education was limited and focused heavily on emerging theories of governance, among colleagues at the University of Tuebingen, both at the Institute of Education as well as in other parts of the faculty. To me, Frank-Olaf Radtke was the key person who had first drawn my attention to educational governance, and I was especially grateful for having had the opportunity to continue our previous exchanges in the context of the Tuebingen meeting.

Details

International Educational Governance
Type: Book
ISBN: 978-0-85724-304-1

Article
Publication date: 20 September 2019

Martin Flegl and Luis Antonio Andrade Rosas

Many higher education institutions (HEIs) have constructed their internal evaluation systems to secure teaching quality. This paper aims to analyze teaching quality, HEIs use…

Abstract

Purpose

Many higher education institutions (HEIs) have constructed their internal evaluation systems to secure teaching quality. This paper aims to analyze teaching quality, HEIs use students to evaluate their professors as they have direct contact with the professors during the whole semester. The authorities hope to receive valuable information, which can be used for many administrative purposes. The bias in the evaluation toward professors’ gender and attractiveness has already been proven. However, there is only limited evidence whether students give higher value to teaching quality over the professors’ personality.

Design/methodology/approach

In this paper, the authors go further in the gender-attractiveness evidence and put the evaluation in contrast with professors’ experience, age, etc.

Findings

The results indicate that the effect of experience predominates the effect of gender and in some areas also the effect of age. What is more, a semester in which a course is taken also influences the evaluation as different professors’ abilities are required in teaching in a different semester. On the other hand, the results do not fully confirm the effect of gender on the evaluation.

Originality/value

The results reveal that it is important to consider the course structure to assign professors to the right courses.

Details

Quality Assurance in Education, vol. 27 no. 4
Type: Research Article
ISSN: 0968-4883

Keywords

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