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1 – 10 of over 2000
Article
Publication date: 24 October 2023

Chad S. Seifried, Milorad M. Novicevic and Stephen Poor

This study aims to use a theoretical-based case study of two distinct ownership groups of the Jack Daniel’s brand to explore how rhetorical history (i.e. malleability of the past…

Abstract

Purpose

This study aims to use a theoretical-based case study of two distinct ownership groups of the Jack Daniel’s brand to explore how rhetorical history (i.e. malleability of the past for strategic goals) may evoke and capitalize on different forms of nostalgia. Within, the authors configure four forms of nostalgia (i.e. personal, historical, collective and cultural) from the individual or collective interaction and level of direct experience one has with the past as lived or happened.

Design/methodology/approach

This study uses an historical research approach which involved the identification of primary and secondary sources, facility tour, source criticism and triangulation to create themes of rhetorical history infused with nostalgic narratives using compelling evidence through rich description of this fusion.

Findings

The findings reveal how nostalgia-driven narratives reflecting different collective longing for the re-creation of an American Paradise Lost used by Jack Daniel (i.e. the man) and later but differently by Brown-Forman. This study uncovers how the company’s inherited past was used rhetorically throughout its history, beginning with the nostalgic story of Jack Daniel and the distillery’s nostalgically choreographed location in Lynchburg, Tennessee. This study delves into this setting to highlight the importance of symbols, details, emotional appeals and communications for collective memory and identity development and to showcase the ways in which they are influenced by different types and forms of nostalgia.

Originality/value

This study adds to a limited number of studies focused on understanding the impact of founders on an organization’s brand and how that is malleable. This study responds to scholarly calls to study the influence of sequenced historical rhetoric on an organization and highlight the relevance of social emotions such as nostalgia for rhetorical history. Finally, the theoretical contribution involves the advancing and construction of a theory typology of nostalgia previously proposed by Havlena and Holak in 1996.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 26 December 2023

Manaf Al-Okaily, Dmaithan Al-Majali, Aws Al-Okaily and Tha’er Majali

The recent progress of digital accounting has significantly affected businesses’ sustainable production process. Businesses generally use digital accounting applications to…

Abstract

Purpose

The recent progress of digital accounting has significantly affected businesses’ sustainable production process. Businesses generally use digital accounting applications to automate their operational procedures and increase their corporate efficiencies through improved output quality and sustainability. Consequently, the purpose of this study is to look into the antecedent factors that directly and indirectly influence blockchain technology adoption in the context of digital accounting systems.

Design/methodology/approach

The data of the current study were obtained from 346 accountants working in information technology companies. Partial least squares structural equation modeling was used to test the research proposal model.

Findings

The empirical results confirmed that the adoption of blockchain technology is most considerably impacted by perceived usefulness, whereby it was also revealed that perceived ease of use has a direct and indirect effect on blockchain technology adoption.

Originality/value

According to the researchers’ knowledge, this study addresses a vital research gap in the literature by suggesting a comprehensive research model that can help garner enhanced usage of blockchain technology and its implications in digital accounting systems in the Jordanian context.

Article
Publication date: 30 August 2023

Stephen P. Walker

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

Abstract

Purpose

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

Design/methodology/approach

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

Findings

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

Originality/value

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 3 October 2023

Malik Abu Afifa, Isam Saleh and Hien Vo Van

Based on the technology acceptance model theory, this study aims to explore whether perceived usefulness (PU), perceived ease of use (PE) and the availability to embrace…

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Abstract

Purpose

Based on the technology acceptance model theory, this study aims to explore whether perceived usefulness (PU), perceived ease of use (PE) and the availability to embrace technology (AET) influence the intention to accept an enterprise resource planning (ERP) system in Jordanian companies. It also analyses the influence of the intention to accept ERP system on ERP system adoption. More crucially, the current research fills a gap in earlier investigations by exploring the influence of adopting an ERP system on accounting information quality moderated by a company size.

Design/methodology/approach

This research seeks to provide evidence about the study context from Jordanian companies, as the research population and sample consist of all companies listed on the Amman Stock Exchange in 2022 (totally 170 companies). This signifies that the research method is a complete survey of the study population. The core data were collected using an online survey via Google Forms. It was emailed to the selected companies’ chief financial officers. Because each company received one online survey questionnaire, this unit of analysis is a company. Finally, 141 questionnaires were returned, reflecting an 82.94% response rate.

Findings

Empirically, the findings reveal that PU, PE and AET influence the intention to accept an ERP system, and that there is a positive relation between the intention to accept an ERP system and ERP system adoption. Furthermore, ERP system adoption positively influences relevance and faithful representation of accounting information moderated by company size.

Originality/value

This research adds to the accounting information quality literature by investigating the direct influence of ERP system adoption. Furthermore, the findings show the effectiveness of ERP system adoption and its regulatory roles in companies. Finally, this research was conducted to provide empirical knowledge on ERP system adoption in developing countries, notably Jordan.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Open Access
Article
Publication date: 13 March 2024

Keanu Telles

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some…

Abstract

Purpose

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.

Design/methodology/approach

The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.

Findings

The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.

Originality/value

In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.

Details

EconomiA, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1517-7580

Keywords

Article
Publication date: 22 August 2023

Naimatullah Shah, Mitho Khan Bhatti, Ummi Naiemah Saraih, Nadia A. Abdelmegeed Abdelwahed and Bahadur Ali Soomro

This study aims to explore sustainable development and business success (BS) through decision-making (DM) in Pakistan’s circular economy.

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Abstract

Purpose

This study aims to explore sustainable development and business success (BS) through decision-making (DM) in Pakistan’s circular economy.

Design/methodology/approach

This is a co-relational study in which the researchers used cross-sectional data collected from the managers of Pakistan’s manufacturing industries. Accordingly, the authors based this study’s findings on 373 valid samples.

Findings

This study’s structural equation modeling results reveal that DM has a positive and significant effect on sustainable development, which comprises competitiveness, business performance enhancement, flexibility, customer satisfaction and technology development. Moreover, DM positively and significantly affects BS.

Practical implications

This study’s findings support sustainable development, strengthen the socioeconomic conditions and bring about the industries’ well-being through DM. In addition, these findings demonstrate the need for the circular economy to tackle industrial challenges and simultaneously open up economic and environmental growth opportunities for society.

Originality/value

This study offers the original contribution from a circular economy perspective; there needs to be more empirical evidence among managers of manufacturing industries. Besides, this study provides DM’s role in achieving sustainable development in the presence of BS, which has disappeared in an integrated way, particularly in a circular context.

Details

International Journal of Innovation Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-2223

Keywords

Article
Publication date: 5 January 2024

Manuel Goyanes, Márton Demeter, Gergő Háló, Carlos Arcila-Calderón and Homero Gil de Zúñiga

Gender and geographical imbalance in production and impact levels is a pressing issue in global knowledge production. Within Health Sciences, while some studies found stark gender…

Abstract

Purpose

Gender and geographical imbalance in production and impact levels is a pressing issue in global knowledge production. Within Health Sciences, while some studies found stark gender and geographical biases and inequalities, others found little empirical evidence of this marginalization. The purpose of the study is to clear the ambiguity concerning the topic.

Design/methodology/approach

Based on a comprehensive and systematic analysis of Health Sciences research data downloaded from the Scival (Scopus/Scimago) database from 2017 to 2020 (n = 7,990), this study first compares gender representation in research productivity, as well as differences in terms of citation per document, citations per document view and view per document scores according to geographical location. Additionally, the study clarifies whether there is a geographic bias in productivity and impact measures (i.e. citation per document, citations per document view and view per document) moderated by gender.

Findings

Results indicate that gender inequalities in productivity are systematic at the overall disciplinary, as well as the subfield levels. Findings also suggest statistically significant geographical differences in citation per document, citations per document view, and view per document scores, and interaction effect of gender over the relation between geography and (1) the number of citations per view and (2) the number of views per document.

Originality/value

This study contributes to scientometric studies in health sciences by providing insightful findings about the geographical and gender bias in productivity and impact across world regions.

Details

Online Information Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1468-4527

Keywords

Article
Publication date: 11 December 2023

Joshua L. Kenna and Dennis Mathew Stevenson

Geography is an exciting discipline involving the interrogation of place, space, and mobility. Film is too powerful and assessable tool that engages audiences. Therefore, this…

Abstract

Purpose

Geography is an exciting discipline involving the interrogation of place, space, and mobility. Film is too powerful and assessable tool that engages audiences. Therefore, this article builds a rationale for utilizing film in the teaching of geography. Particularly geographic mobility, which is the study of spatial patterns of movement and viewing them with positive or negative social meaning and as embedded within structures of power.

Design/methodology/approach

This is not a research paper so there is no methodology to detail.

Findings

This is not a research paper so there are no findings to detail.

Originality/value

The article introduces three films (Selma, Hidden Figures, and The Green Book) and describes how they can be used to enrich the teaching of geographic mobility.

Details

Social Studies Research and Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1933-5415

Keywords

Open Access
Article
Publication date: 21 August 2023

Tamsin Bradley, Atem Beny and Rebecca Lorins

The fundamental relationship between art and resilience is striking in this passage and in the reflections shared by other artists. This paper aims to attempt to piece together…

Abstract

Purpose

The fundamental relationship between art and resilience is striking in this passage and in the reflections shared by other artists. This paper aims to attempt to piece together the fragmented and insecure realities in South Sudan through the lens of different artists. The paper argues that focusing on art is an important way into a deeper more nuanced picture of how women and men find and maintain resilience in humanitarian contexts.

Design/methodology/approach

The data is qualitatively collected through an innovative art-based creative method known as story circles. The circles consisted of artists who shared what their art form meant to them.

Findings

The picture that emerges contrasts starkly against the dark narratives that commonly portray South Sudan. Art making spaces and the outputs that come from them are cultural resources often overlooked by humanitarian stakeholders and yet, as the authors show, hold the potential to support more locally rooted and responsive approaches to resilience building.

Originality/value

Very little research has been conducted on the ways in which people in South Sudan draw on and find resilience in art and art making.

Details

Journal of Humanities and Applied Social Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2632-279X

Keywords

Open Access
Article
Publication date: 20 March 2024

Raúl Vázquez-López

The main goal of this paper is to examine the evolution of Latin American productive integration in terms of the regional value added incorporated in intra-regional exports of…

Abstract

Purpose

The main goal of this paper is to examine the evolution of Latin American productive integration in terms of the regional value added incorporated in intra-regional exports of Argentina, Brazil, Chile, Colombia, Mexico and Peru. In addition, the study traces the trade and productive integration trajectories for each of these countries from 1995 to 2015.

Design/methodology/approach

Based on the use of OECD’s global ICIO input-output tables, this paper applies the methodological framework by Wang et al. (2018) for the analysis of trade flows at the bilateral level, which allows breaking down the value of gross exports of each sector-country, depending on the origin of the value added contained in exports, as well as their use.

Findings

The estimates show very low shares of value added from regional partners in the intra-regional exports of the countries studied. Conversely, the weight of the value added incorporated in these exports by countries outside the region has increased in tandem with China’s expanding involvement in Latin America. This development, along with the downward trend in domestic value added incorporated in exports, indicates a lack of a regional integration process of any depth.

Originality/value

This article addresses an economic problem of conventional importance from a global value chain perspective using a novel methodology based on the use of global input–output tables.

Details

Journal of Economics, Finance and Administrative Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2077-1886

Keywords

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