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Article
Publication date: 26 July 2023

James W. Peltier, Andrew J. Dahl and John A. Schibrowsky

Artificial intelligence (AI) is transforming consumers' experiences and how firms identify, create, nurture and manage interactive marketing relationships. However, most marketers…

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Abstract

Purpose

Artificial intelligence (AI) is transforming consumers' experiences and how firms identify, create, nurture and manage interactive marketing relationships. However, most marketers do not have a clear understanding of what AI is and how it may mutually benefit consumers and firms. In this paper, the authors conduct an extensive review of the marketing literature, develop an AI framework for understanding value co-creation in interactive buyer–seller marketing relationships, identify research gaps and offer a future research agenda.

Design/methodology/approach

The authors first conduct an extensive literature review in 16 top marketing journals on AI. Based on this review, an AI framework for understanding value co-creation in interactive buyer–seller marketing relationships was conceptualized.

Findings

The literature review led to a number of key research findings and summary areas: (1) an historical perspective, (2) definitions and boundaries of AI, (3) AI and interactive marketing, (4) relevant theories in the domain of interactive marketing and (5) synthesizing AI research based on antecedents to AI usage, interactive AI usage contexts and AI-enabled value co-creation outcomes.

Originality/value

This is one of the most extensive reviews of AI literature in marketing, including an evaluation of in excess or 300 conceptual and empirical research. Based on the findings, the authors offer a future research agenda, including a visual titled “What is AI in Interactive Marketing? AI design factors, AI core elements & interactive marketing AI usage contexts.”

Article
Publication date: 16 February 2024

Sanja Pupovac and Mona Nikidehaghani

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the…

Abstract

Purpose

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development.

Design/methodology/approach

A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal.

Findings

A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives.

Originality/value

This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 18 April 2023

Andrew Adams, Stephen Morrow and Ian Thomson

To provide insights into the role of formal and informal accounts in preventing the liquidation of a professional football club and in post-crisis rebuilding.

Abstract

Purpose

To provide insights into the role of formal and informal accounts in preventing the liquidation of a professional football club and in post-crisis rebuilding.

Design/methodology/approach

This case study, framed as a conflict arena, covers an eight-year period of a high-profile struggle over the future of a professional football club. It uses a mixed methods design, including direct engagement with key actors involved in administration proceedings and transformation to a hybrid supporter-owned organisation.

Findings

Our findings suggest that within the arena:• formal accounting and governance were of limited use in managing the complex network of relationships and preventing the abuse of power or existential crises. • informal accounting helped mobilise critical resources and maintain supporters’ emotional investment during periods of conflict. • informal accounts enabled both resistance and coalition-building in response to perceived abuse of power. • informal accounts were used by the Club as part of its legitimation activities.

Originality/value

This study provides theoretical and empirical insights into an unfolding crisis with evidence gathered directly from actors involved in the process. The conceptual framework developed in this paper creates new visibilities and possibilities for developing more effective accounting practices in settings that enable continuing emotional investment from supporters.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 6 October 2023

Mona Nikidehaghani and Sanja Pupovac

This paper aims to investigate how embedding accounting techniques of cost and budgeting within the Australian National Disability Insurance Scheme (NDIS) potentially perpetuates…

Abstract

Purpose

This paper aims to investigate how embedding accounting techniques of cost and budgeting within the Australian National Disability Insurance Scheme (NDIS) potentially perpetuates colonial practices for Australian First Nations people living in remote areas. Further, the paper aims to explore how accounting might help to integrate the unique modes of accountability First Nations people have over disability care into the NDIS funding system. Ultimately, the aim is to discern whether accounting practices can be mobilised as a means to decolonising the NDIS framework.

Design/methodology/approach

This study uses a qualitative methodology to analyse public hearings from the Australian Disability Royal Commission. Drawing on Bhabha's (1994) concept of the “third space”, this study investigates how accounting techniques can be used to potentially decolonise the NDIS. This study also borrows Bhabha's (1994) concept of the third space to explore the potential for decolonising the NDIS through accounting techniques.

Findings

Findings show that the accounting techniques pertaining to funding and costs embedded within the NDIS contribute to displacing and disconnecting First Nations people from their cultural practices and ways of life. Further, the analysis reveals that the NDIS funding system could help to decolonise the NDIS space if it were modified to incorporate First Nations' perspectives on accountability for disability care.

Originality/value

The case of the NDIS exposes glimpses of colonisation in contemporary Australia, where Western institutional and economic systems dominate over the structure and authority of the practice. In this paper, this study demonstrates that the accounting system used by the NDIS plays a role in marginalising First Nations people. However, accounting, as a technology of negotiation, could also be mobilised to enhance accountability for disability care outcomes and pave the way for decolonising public policies.

Details

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

Keywords

Book part
Publication date: 31 October 2023

Paul Oslington

I suggest that the search for Adam Smith’s theodicy is likely to be in vain. The paper begins with a brief history of approaches to evil, emphasizing the context in which they…

Abstract

I suggest that the search for Adam Smith’s theodicy is likely to be in vain. The paper begins with a brief history of approaches to evil, emphasizing the context in which they arose, and the questions authors were addressing. Approaches most relevant to Adam Smith include those of Augustine and Calvin, and the early modern theodicies of Leibniz, Samuel Clarke and William King, as well as the attacks on them by Bayle and Voltaire. Scottish Enlightenment writers were not terribly interested in theodicy, though Hutcheson and Kames did devote space to their versions of problems of evil. David Hume’s Dialogues on Natural Religion are often taken to be classic statement of the problem of theodicy and argument against religious belief, but his concern was to demolish rationalistic theodicies rather than religious belief or practice. The paper then turns to Smith’s writings, considering similarities and differences to these approaches to evil. Smith emphasizes the wisdom and beneficence of God, and that evils we observe are part of a larger providential plan. He makes no attempt to justify the God in the face of evil, and in this respect Smith shares more with Augustine and Calvin than he does with the early modern theodicists. Smith’s approach to evil is simple and ameliorative. Smith’s approach contrasts with early nineteenth century English political economists, from Malthus onwards, for whom theodicy was important. Whatever view we take of the theodicists project of justifying an all-powerful and good God in the face of evil may, we still struggle to make sense of economic suffering and evil.

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on Religion, the Scottish Enlightenment, and the Rise of Liberalism
Type: Book
ISBN: 978-1-83549-517-9

Keywords

Book part
Publication date: 14 December 2023

Liangrong Zu

In this chapter, the author explores the principles of responsible management education through the lens of Taoism. This chapter begins by introducing the concepts of…

Abstract

In this chapter, the author explores the principles of responsible management education through the lens of Taoism. This chapter begins by introducing the concepts of knowledge-inquiry and wisdom-inquiry and highlights the differences between the two in the context of management education. The author emphasizes the importance of wisdom-inquiry in management education, arguing that it allows individuals to not only understand and analyze information but also to apply ethical considerations when making decisions. This chapter delves into how to synthesize knowledge and wisdom in education, highlighting the need for a balance between technical skills and ethical awareness in management education. This chapter concludes with an examination of the principles of managing talent by balancing competence and character. The author discusses how to hire for character and train for competence in human resources management and development. This approach involves focusing on developing individuals' character traits, such as integrity, compassion and empathy, in addition to their technical skills. This chapter demonstrates the value of incorporating Taoist principles into management education. When the importance of wisdom-inquiry, balancing competence and character, and developing ethical leaders is emphasized, management education can prepare individuals to navigate the complexities of the modern business landscape while promoting responsible business practices.

Details

Responsible Management and Taoism, Volume 2
Type: Book
ISBN: 978-1-83797-640-9

Keywords

Article
Publication date: 27 January 2022

Andrew Ebekozien, Clinton Ohis Aigbavboa, John Aliu and Wellington Didibhuku Thwala

Researchers and policymakers have given attention to generic skills development in higher institutions. One of the intentions is to broaden graduate employability with generic…

Abstract

Purpose

Researchers and policymakers have given attention to generic skills development in higher institutions. One of the intentions is to broaden graduate employability with generic skills. In South Africa, there is a paucity of research concerning future built environment practitioners’ (FBEP) generic skills development from the students’ perspective. Thus, this paper aims to investigate South Africa’s FBEP generic skills and suggest feasible solutions to improve FBEP generic skills from the students’ perception.

Design/methodology/approach

The researchers collated the views of FBEP via a phenomenology type of qualitative research design. It covered selected South African public universities and investigated the discourses that underpin “perceived hindrance” in developing generic skills for FBEP. Selected 30 FBEP were engaged in the virtual interviews across three public universities. Data saturation was achieved. Three themes emerged and were analysed through a thematic analysis.

Findings

Findings show that FBEP generic skills development will enhance integrated productivity and higher value for money in construction project delivery. But developing these skills demands a holistic approach. Findings have raised concern with the perceived hindrances facing FBEP in developing generic skills. Findings suggest the need to revisit and revamp the curricula to develop these skills and strengthen policies that will “nip” possible hindrances.

Research limitations/implications

This study was limited to South Africa’s FBEP generic skills from students’ perception. In line with the limited resources, three public universities were covered from the selected provinces in South Africa. Future research with a more diverse sample is needed to ensure a better representative and generalisation of findings.

Practical implications

Findings show that apart from academic knowledge system thinking skills, civic responsibility skills and critical thinking skills are germane for intending construction industry professionals. Others are integrated teamwork skills, good attitude and communication skills, entrepreneurship skills and resources management skills. Findings from this paper may stir up the education sector’s stakeholders to revamp the curricula in enhancing these skills among students from the basic to higher institutions. The outcome will improve productivity in the construction industry.

Originality/value

Although few scholars have discussed generic skills in the built environment, there are limited studies from the students’ context in developing countries, a South Africa case study, a gap this research aims to fill. Also, it proffers ways to mitigate perceived hindrances facing FBEP in developing generic skills.

Details

Journal of Engineering, Design and Technology , vol. 22 no. 2
Type: Research Article
ISSN: 1726-0531

Keywords

Open Access
Article
Publication date: 24 November 2023

Elena Higueras-Castillo, Helena Alves, Francisco Liébana-Cabanillas and Ángel F. Villarejo-Ramos

This study proposes a hierarchic segmentation that develops a tree-based classification model and classifies the cases into groups. This allows for the definition of e-commerce…

Abstract

Purpose

This study proposes a hierarchic segmentation that develops a tree-based classification model and classifies the cases into groups. This allows for the definition of e-commerce user profiles for each of the groups. Additionally, it facilitates the development of actions to improve the adoption of the online channel that is in such high demand in the current pandemic COVID-19 context.

Design/methodology/approach

Regarding the created segments, two extreme segments stand out due to their marked differences and high volume. Segment 3 with 23% of the sample is the group with the most predisposition to use the online channel and is characterised by a high level of trust, more habitual use in comparison with other groups and the belief that its use implies high performance, which indicates they believe it to be useful, quick and helpful for more an effective shopping experience. The other extreme is found in segment 7. This group makes up 17.7% of the total and is the most reluctant to use the online channel. These users are characterised by the complete opposite: they have a low level of trust in this channel. However, the effort expectancy is low, i.e. they consider that the adoption of the online channel does not involve many difficulties in its learning and use. Nevertheless, they use it less regularly than the others.

Findings

Based on the conclusions reached in this study, in the current pandemic context in which consumer demand for online shopping channels for all types of products is on the rise, it is recommended that companies focus on the following aspects. It is essential to build trust with the user and show them the real benefits of e-commerce, how it would improve their life and why they should use it. Additionally, it is vital that the user perceives it as an easy procedure that does not require a significant learning curve. Other fundamental aspects would be to reduce any uncertainty the user might have about the online shopping process, to make it as easy as possible, and to design a simple, intuitive and user-friendly interface. It is also recommendable to manage data usage efficiently. To do so, the authors recommend asking the user for the least amount of information possible, offering a data protection policy and assuring them that their information will not be misused nor shared with third parties. All of this provides a series of facilities to modify the online shopping habits of users.

Research limitations/implications

As in most of the research, this study presents a series of limitations that should be debated and that could open future lines of investigation. Firstly, regarding the sample used that was limited to two neighbouring countries with similar profiles a priori; it would be necessary to compare their possible cultural differences according to Hofstede's dimensions as well as increase the number of European countries being analysed to reach a more generalised conclusions. Secondly, the variables used are a combination of those derived from the UTAUT2 model and others suggested in the literature as decisive in technology adoption by users, in this sense other theories and variables could be incorporated to complete a more holistic model.

Practical implications

This work contributes in a general way to (1) analysing the intention to use e-commerce platforms from a set of antecedents previously defined by their importance, after a period of economic and social restrictions derived from the pandemic; (2) determination of customer segments from the classification made by the CHAID analysis; (3) characterisation of the previously defined segments through the successive divisions that were proposed in the analysis carried out.

Social implications

Other fundamental aspects would be to reduce any uncertainty the user might have about the online shopping process to make it as easy as possible, and to design a simple, intuitive, and user-friendly interface. It is also recommended to manage data usage efficiently. To do so, the authors recommend asking the user for the least amount of information possible, offering a data protection policy, and assuring them that their information will not be misused or shared with third parties.

Originality/value

The results obtained have allowed us to establish predictive and explanatory models of the behaviour of the segments and profiles created, which will help companies to improve their relationships with online customers in the coming years.

研究目的

本研究擬提出一個會發展基於樹的分類模型、以及會把案例歸入不同的類別的層次細分。這讓我們能為每個類別考慮到電子商務用戶輪廓的定義和解釋;這亦促進我們優化採用在線渠道的發展工作,而在線渠道於現時2019冠狀病毒病肆虐的情況下,實在供不應求。

研究設計/方法/理念

就創設的細分而言,兩個極端的細分因其明顯的差別和大批量而顯得突出。佔樣本百分之二十三的細分3是擁有最大使用在線渠道傾向的細分,而細分3的特徵包括他們對在線渠道呈高信任度,比其他類別更習慣地使用,以及其相信使用在線渠道會帶來更高的績效,這表示他們相信使用在線渠道是有效的,是快捷的,是可幫助帶來成功的購物體驗的。另外的極端在細分7內發現。這類別佔整體的百分之十七點七,而他們是最不願意使用在線渠道的類別。這類別的特徵和前述的剛剛相反:他們對在線渠道的信任程度是低的,唯其努力期望是低的,也就是說,他們認為使用在線渠道是不會涉及很多在學習上或在實際應用上的困難。即使是這樣,他們較其他人卻較少使用在線渠道。

研究結果

基於研究的結論,我們的建議是:於目前大流行肆虐期間,消費者對於以在線渠道網購各類商品的需求不斷增加,企業應聚焦以下的範疇:企業必須建立消費者對電子商務的信心,並為他們展示電子商務的真正好處;企業也必須使消費者明瞭電子商務如何能改善其生活,以及他們為何要使用電子商務。更重要的是使消費者覺得使用電子商務是輕而易舉的,又不涉及陡峭的學習曲線。凡此種種,就成為消費者改變其網上購物習慣的動力和誘因。至於其他基本的考慮,包括減輕消費者對使用電子商務的不確定情緒,使電子商務易於使用,以及設計一個簡易的、憑直覺能知曉的、方便使用的介面。另外,值得推薦的是、數據使用情況須有效地管理。為此,我們建議應儘量向使用者索取最低限度的資料,為他們提供資料保護政策,保證他們的資料不會被濫用或與第三者分享。

研究的局限

與其他大多數的研究一樣,本研究展現了一系列值得辯論的局限,而這些局限或許會開展未來研究的領域。首先,考慮到使用了一個局限於兩個以因及果演繹而成的、概況相似的相鄰國家為樣本,我們或許需要根據霍夫斯泰德文化維度理論對這兩個國家進行比較,以瞭解它們的文化差異;另外,為求能達致可普遍適用的結論,我們也需把被分析的歐洲國家的數目增加。其次,被使用的變數是兩組變數的組合,他們是從UTAUT2模型中取得的變數,以及在有關的文獻裡,就技術採用而言、使用者認為是重要的變數。就此而言,若其他的理論和變數能被包含其中,則達致的模型將會是一個更為整體的模型。

實務方面的啟示

本研究就一般而言有以下的貢獻:(一) 、 在因大流行病而引起的經濟和社會限制實施時期後,研究人員分析人們如何從一套過去被認定是電子商務平台的重要前身而選擇使用電子商務平台,本研究對這方面的分析作出了貢獻;(二) 、本研究幫助確定從透過CHAID分析而來的分類中得到的顧客細分;(三) 、本研究透過進行連續分解、幫助歸納過去被認定的細分的特徵。

社會方面的啟示

企業必須建立消費者對電子商務的信心,並為他們展示電子商務的真正好處;企業也必須使消費者明瞭電子商務如何能改善其生活,以及他們為何要使用電子商務。更重要的是使消費者覺得使用電子商務是輕而易舉的,又不涉及陡峭的學習曲線。凡此種種,就成為消費者改變其網上購物習慣的動力和誘因。至於其他基本的考慮,包括減輕消費者對使用電子商務的不確定情緒,使電子商務易於使用,以及設計一個簡易的、憑直覺能知曉的、方便使用的介面。另外,值得推薦的是、數據使用情況須有效地管理。為此,我們建議應儘量向使用者索取最低限度的資料,為他們提供資料保護政策,保證他們的資料不會被濫用或與第三者分享。

研究的原創性

本研究所得的結果,讓我們可以建立多個模型、以預測並解說有關的市場部分的行為和被創建的消費者簡介,這會幫助企業改善它們今後與網上顧客的關係。

Details

European Journal of Management and Business Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2444-8451

Keywords

Article
Publication date: 19 May 2023

Blaine McCormick and Jonathan Bean

The purpose of this paper is to continue and extend the ongoing conversation about greatness in American business.

Abstract

Purpose

The purpose of this paper is to continue and extend the ongoing conversation about greatness in American business.

Design/methodology/approach

This survey, conducted in 2021, replicates and extends McCormick and Folsom’s 2001 and 2011 rankings of the greatest entrepreneurs and businesspeople in American history. The authors’ pool surveyed 51 experts to develop an updated ranking and explore factors of greatness.

Findings

Henry Ford topped the ranking followed by John D. Rockefeller and Steve Jobs. Business scholars ranked Oprah Winfrey the greatest female and minority businessperson.

Originality/value

The authors extend previous research by surveying the authors’ expert pool about factors of greatness in American business history. “Ability to imagine or envision the future” ranked highest with “created wealth for shareholders” in last place.

Details

Journal of Management History, vol. 30 no. 1
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 1 December 2023

Rojalin Sahoo and Chandan Kumar Sahoo

The purpose of this research is to examine the relationship between employer and employees in a public power sector undertaking through the validation of CODE (compensation…

Abstract

Purpose

The purpose of this research is to examine the relationship between employer and employees in a public power sector undertaking through the validation of CODE (compensation, organizational justice, dispute resolution and employee empowerment) and PLE (workforce productivity, employee loyalty and employee engagement) model.

Design/methodology/approach

A hypothesized research model was developed and validated by using structural equation modeling (AMOS 20). In total, 303 responses were accumulated by administering a structured questionnaire among the employees of a state-owned power sector.

Findings

The results revealed that a harmonious climate of employee relations is prevailing in the public power utility. Additionally, the findings suggest that the CODE and PLE model of employee relations are found to be positive and significant by investigating the impact of compensation, organizational justice, dispute resolution and employee empowerment as the predictors; and workforce productivity, employee loyalty and employee engagement as the critical outcomes of employee relations.

Practical implications

The study recommends some plausible insights for practitioners, decision-makers and policy formulators to develop strategies and policies for nurturing congenial employee relations and also to cultivate a facilitative work environment for generating contented and competent manpower.

Originality/value

Validation of CODE and PLE model of employee relations in the new perspective of power sector undertaking is an epoch-making and novel contribution that offers significant empirical evidence to the extant literature. Moreover, the exploration of employer–employee relations in this context is a unique and innovative effort toward existing research.

Details

International Journal of Conflict Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1044-4068

Keywords

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