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Open Access
Article
Publication date: 14 July 2022

Chunlai Yan, Hongxia Li, Ruihui Pu, Jirawan Deeprasert and Nuttapong Jotikasthira

This study aims to provide a systematic and complete knowledge map for use by researchers working in the field of research data. Additionally, the aim is to help them quickly…

1661

Abstract

Purpose

This study aims to provide a systematic and complete knowledge map for use by researchers working in the field of research data. Additionally, the aim is to help them quickly understand the authors' collaboration characteristics, institutional collaboration characteristics, trending research topics, evolutionary trends and research frontiers of scholars from the perspective of library informatics.

Design/methodology/approach

The authors adopt the bibliometric method, and with the help of bibliometric analysis software CiteSpace and VOSviewer, quantitatively analyze the retrieved literature data. The analysis results are presented in the form of tables and visualization maps in this paper.

Findings

The research results from this study show that collaboration between scholars and institutions is weak. It also identified the current hotspots in the field of research data, these being: data literacy education, research data sharing, data integration management and joint library cataloguing and data research support services, among others. The important dimensions to consider for future research are the library's participation in a trans-organizational and trans-stage integration of research data, functional improvement of a research data sharing platform, practice of data literacy education methods and models, and improvement of research data service quality.

Originality/value

Previous literature reviews on research data are qualitative studies, while few are quantitative studies. Therefore, this paper uses quantitative research methods, such as bibliometrics, data mining and knowledge map, to reveal the research progress and trend systematically and intuitively on the research data topic based on published literature, and to provide a reference for the further study of this topic in the future.

Details

Library Hi Tech, vol. 42 no. 1
Type: Research Article
ISSN: 0737-8831

Keywords

Open Access
Article
Publication date: 7 July 2023

Elda du Toit

According to the Association of Certified Fraud Examiners, financial statement fraud represents the smallest amount of fraud cases but results in the greatest monetary loss. The…

5110

Abstract

Purpose

According to the Association of Certified Fraud Examiners, financial statement fraud represents the smallest amount of fraud cases but results in the greatest monetary loss. The researcher previously investigated the characteristics of financial statement fraud and determined the presence of 16 fraud indicators. The purpose of this study is to establish whether investors and other stakeholders can detect and identify financial statement fraud using these characteristics in an analysis of a company’s annual report.

Design/methodology/approach

This study analyses a financial statement fraud case, using the same techniques that were previously applied, including horizontal, vertical and ratio analysis. These are preferred because stakeholders have relatively easy access to them.

Findings

The findings show several fraud characteristics, with a few additional ones not previously found prevalent. Financial statement fraud thus tends to differ between cases. It is also easier to detect and identify fraud indicators ex post facto.

Originality/value

This study is a practical case showing that financial statement fraud can be detected and identified in the financial statements of companies that commit fraud.

Details

Journal of Financial Crime, vol. 31 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Open Access
Article
Publication date: 5 April 2024

Aku Valtakoski and Besma Glaa

The study aims to promote the use of qualitative methods in service research by investigating how these methods are reported in service journals, how the level of reporting has…

Abstract

Purpose

The study aims to promote the use of qualitative methods in service research by investigating how these methods are reported in service journals, how the level of reporting has evolved and whether methodological reporting influences the downloads or citations received by qualitative articles.

Design/methodology/approach

Methodological reporting practices were identified through content analysis of 318 qualitative articles published in three major service research journals and comparison with prior methodological literature. Regression analysis was used to test how the level of methodological reporting influences article downloads and citations.

Findings

The study identifies 29 reporting practices related to 9 key methodological reporting areas. The overall level of methodological reporting in published qualitative articles has increased over time. While differences in the level of reporting between service journals persist, they are narrowing. The level of methodological reporting did not influence downloads or citations of qualitative articles.

Research limitations/implications

Service scholars using qualitative methods should pay attention to methodological reporting as it can improve the chances of being published. Factors such as theoretical contributions are likely to have a greater influence on article impact than methodological reporting.

Originality/value

No prior study has explored methodological reporting practices across different qualitative methodologies or how reporting influences article impact. For authors, reviewers and editors, the study provides an inventory of reporting practices relevant for evaluating qualitative articles, which should lower barriers for qualitative methods in service research by providing practical guidelines on what to focus on when reporting and assessing qualitative research.

Details

Journal of Service Management, vol. 35 no. 6
Type: Research Article
ISSN: 1757-5818

Keywords

Article
Publication date: 25 March 2024

Yi Wu, Tianxue Long, Jing Huang, Yiyun Zhang, Qi Zhang, Jiaxin Zhang and Mingzi Li

This study aims to synthesize the existing serious games designed to promote mental health in adolescents with chronic illnesses.

Abstract

Purpose

This study aims to synthesize the existing serious games designed to promote mental health in adolescents with chronic illnesses.

Design/methodology/approach

This study conducted a review following the guidelines of Joanna Briggs Institute and Preferred Reporting Items for Systematic reviews and Meta-Analyses extension for Scoping Reviews. Searches were conducted in databases PubMed, Scopus, Web of Science, Cochrane Library, cumulative index to nursing and allied health literature, PsycINFO, China national knowledge infrastructure Wanfang, VIP Database for Chinese Technical Periodicals and SinoMed from inception to February 12, 2023.

Findings

A total of 14 studies (describing 14 serious games) for improving the mental health of adolescents with chronic diseases were included. Of all the included games, 12 were not described as adopting any theoretical framework or model. The main diseases applicable to serious games are cancer, type 1 diabetes and autism spectrum disorder. For interventional studies, more than half of the study types were feasibility or pilot trials. Furthermore, the dosage of serious games also differs in each experiment. For the game elements, most game elements were in the category “reward and punishment features” (n = 50) and last was “social features” (n = 4).

Originality/value

Adolescence is a critical period in a person’s physical and mental development throughout life. Diagnosed with chronic diseases during this period will cause great trauma to the adolescents and their families. Serious game interventions have been developed and applied to promote the psychological health field of healthy adolescents. To the best of the authors’ knowledge, this study is the first to scope review the serious game of promoting mental health in the population of adolescents with chronically ill. At the same time, the current study also extracted and qualitatively analyzed the elements of the serious game.

Details

Mental Health Review Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1361-9322

Keywords

Article
Publication date: 21 March 2024

Williams E. Nwagwu

This study aims to examine the volume of ehealth literacy documents during 2006–2022, and the nature of citation of ehealth documents by country, organizations, sources and…

Abstract

Purpose

This study aims to examine the volume of ehealth literacy documents during 2006–2022, and the nature of citation of ehealth documents by country, organizations, sources and authors.

Design/methodology/approach

The study adopted a bibliometric approach. Bibliographic data was collected on citation of ehealth documents by country, organizations, sources and authors from Scopus and mapped and visualized the citations using VosViewer.

Findings

A total of 1,176 documents were produced during 2006–2022, indicating a high rate of document production in this sub-discipline. Among the 102 countries that contributed documents on the subject, 58 qualified for the analysis. The USA had the highest number of cited documents on eHealth literacy, followed by Canada and Australia. The average publication year for the USA was 2018, with 348 publications and an average of 24.12 citations. Canada had a high average citation count of 44.69. Furthermore, the document examined citations by organizations.

Research limitations/implications

The research implications of the study suggest that eHealth literacy is an actively growing field of research, with a substantial impact on the academic community, and researchers should focus on collaboration with high-impact institutions and journals to increase the visibility and recognition of their work, while also paying attention to the need for more research representation from African countries.

Practical implications

The study’s findings indicate a high rate of document production and growing interest in eHealth literacy research, with the USA leading in the number of cited documents followed by Canada, while Canadian eHealth literacy research receives relatively higher citation rates on average than the USA.

Originality/value

The study’s originality lies in its examination of citation patterns and global contributions to eHealth literacy literature, offering valuable insights for researchers. It identifies key authors, high-impact journals and institutions, providing valuable guidance for collaboration. The research highlights a growing interest in eHealth literacy, underscoring its potential impact on public health and digital health interventions.

Details

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

Keywords

Article
Publication date: 22 May 2023

Marwa Elnahass, Muhammad Tahir, Noora Abdul Rahman Ahmed and Aly Salama

This study examines the association between internal corporate governance mechanisms (i.e. board of directors and audit committee) and the information value of bank earnings. The…

Abstract

Purpose

This study examines the association between internal corporate governance mechanisms (i.e. board of directors and audit committee) and the information value of bank earnings. The authors comparatively assess this association across different bank types, Islamic versus conventional banks. The authors also investigate the mediating effect of Shariah governance.

Design/methodology/approach

The authors utilize a unique and an international sample of 723 bank-year observations representing 100 listed banks from 16 countries during the period 2007–2015. The authors investigate the characteristics of the board of directors and audit committee (i.e. size and independence) and employ three core analyses for earnings informativeness (i.e. earnings persistence, cash flow predictability and reliability of loan loss provisions). Additional analyses address Shariah supervisory boards’ (SSBs’) size, financial expertise and multiple outside directorships. The authors use the random-effect Generalised Least Squares (GLS) estimation technique and provide several robustness checks and sensitivities.

Findings

The authors find that, on average, having large and independent boards (and audit committees) increases the informativeness of reported earnings for banks. Conditional on bank type, our results report strong evidence for differential effects across the two alternative banking systems. In Islamic banks, large and independent board of directors (and audit committees) is positively associated with all measures of information value. There is insignificant evidence for conventional banks. However, SSBs show no significant effect on the reported earnings’ informativeness.

Originality/value

This is the first study, to the best of our knowledge, that empirically and comparatively assesses the information value of reported earnings in association with effective internal governance while recognizing the institutional characteristics of different bank types. The authors offer new insights to policymakers, investors and other stakeholders located within countries operating on a dual banking system. The results could help regulators to improve their rules/guidance related to double-layer governance and financial reporting quality.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 16 January 2024

Jianguo Li, Yuwen Gong and Hong Li

This study aims to investigate the structural characteristics, spatial evolution paths and internal driving mechanisms of the knowledge transfer (KT) network in China’s…

Abstract

Purpose

This study aims to investigate the structural characteristics, spatial evolution paths and internal driving mechanisms of the knowledge transfer (KT) network in China’s patent-intensive industries (PIIs). The authors' goal is to provide valuable insights to inform policy-making that fosters the development of relevant industries. The authors also aim to offer a fresh perspective for future spatiotemporal studies on industrial KT and innovation networks.

Design/methodology/approach

In this study, the authors analyze the patent transfer (PT) data of listed companies in China’s information and communication technology (ICT) industry, spanning from 2010 to 2021. The authors use social network analysis and the quadratic assignment procedure (QAP) method to explore the problem of China’s PIIs KT from the perspectives of technical characteristics evolution, network and spatial evolution and internal driving mechanisms.

Findings

The results indicate that the knowledge fields involved in the PT of China’s ICT industry primarily focus on digital information transmission technology. From 2010 to 2021, the scale of the ICT industry’s KT network expanded rapidly. However, the polarization of industrial knowledge distribution is becoming more serious. QAP regression analysis shows that economic proximity and geographical proximity do not affect KT activities. The similarity of knowledge application capacity, innovation capacity and technology demand categories in various regions has a certain degree of impact on KT in the ICT industry.

Originality/value

The current research on PIIs mainly focuses on measuring economic contributions and innovation efficiency, but less on KT in PIIs. This study explores KT in PIIs from the perspectives of technological characteristics, network and spatial evolution. The authors propose a theoretical framework to understand the internal driving mechanisms of industrial KT networks.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 23 January 2024

Zoltán Pápai, Péter Nagy and Aliz McLean

This study aims to estimate the quality-adjusted changes in residential mobile consumer prices by controlling for the changes in the relevant service characteristics and quality…

Abstract

Purpose

This study aims to estimate the quality-adjusted changes in residential mobile consumer prices by controlling for the changes in the relevant service characteristics and quality, in a case study on Hungary between 2015 and 2021; compare the results with changes measured by the traditionally calculated official telecommunications price index of the Statistical Office; and discuss separating the hedonic price changes from the effect of a specific government intervention that occurred in Hungary, namely, the significant reduction in the value added tax rate (VAT) levied on internet services.

Design/methodology/approach

Since the price of commercial mobile offers does not directly reflect the continuous improvements in service characteristics and functionalities over time, the price changes need to be adjusted for changes in quality. The authors use hedonic regression analysis to address this issue.

Findings

The results show significant hedonic price changes over the observed seven-year period of over 30%, which turns out to be primarily driven by the significant developments in the comprising service characteristics and not the VAT policy change.

Originality/value

This paper contributes to the literature on hedonic price analyses on complex telecommunications service plans and enhances this methodology by using weights and analysing the content-related features of the mobile packages.

Details

Digital Policy, Regulation and Governance, vol. 26 no. 3
Type: Research Article
ISSN: 2398-5038

Keywords

Article
Publication date: 21 February 2024

Sumiyana Sumiyana, Efa Agus Agus Susanto, Dian Kartika Kartika Rahajeng and Rijardh Djatu Winardi

This study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for…

Abstract

Purpose

This study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for the main task of auditing local governments at the provincial, regency and municipal levels. Meanwhile, the LGIAs are also a spearhead in identifying and analysing errors, irregularities and fraudulent actions in the finance and development of local government.

Design/methodology/approach

The exploratory case study methodology was used, gathering insights from 18 individuals through interviews. In addition, the authors use a critical perspective of the LGIAs’ behaviours in enhancing their capabilities in compliance with the regulations. Moreover, the authors discuss the low motivation of LGIAs in terms of achievement in knowledge acquisition, a mechanistic curriculum creating a climate of low spirit, mental models in rooted ordinariness and behavioural anxiety in hierarchical systems of expertise.

Findings

This paper infers that the LGIAs reflect inertia in terms of capabilities because its curriculum, environment and organisation have pervasively changed the culture of the work environment. Consequently, although immorally convenient and practical, the LGIAs work with professional discipline and expedient behaviours. In addition, the LGIAs behave performativity, presenting task performances with undynamic capabilities. Lastly, these behaviours imply the need to enhance the LGIAs’ dynamic capabilities by structuring local governments’ adaptive environment. Hence, this adaptive environment, in turn, could facilitate LGIAs’ further being in high spirits in enhancing knowledge-based expertise.

Practical implications

This study firstly implies that the research findings indicate the need for environmental-, organisational- and curriculum-made transformations to change the capabilities and competencies of LGIAs in the future, facilitating them to increase assimilation-learning abilities. Furthermore, the research shows that mental models dominate LGIAs, resulting in low spirits and reluctance to develop their dynamic capabilities. The paper recommends creating a work culture where anxiety is not dominant and changing the flexibility of the professional structure for LGIAs so that they can be promoted from functional to structural officers.

Originality/value

LGIAs work in a cultural environment that is always structured to fulfil what the regulations require. So, this study’s first novelty is that it underlines the ordinary job practices of LGIAs and the low incentives to enhance their dynamic capabilities. Secondly, it is highlighted that the institution’s auspices do not facilitate LGIAs to advance their dynamic capabilities because of the static competency-based development curriculum. Thirdly, the research shows that the LGIAs are a civil apparatus whose employment system in Indonesia implies a no-dismissal culture and halo effect in measuring performance.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 21 November 2023

Hua Pan and Rong Liu

On the one hand, this paper is to further understand the residents' differentiated power consumption behaviors and tap the residential family characteristics labels from the…

Abstract

Purpose

On the one hand, this paper is to further understand the residents' differentiated power consumption behaviors and tap the residential family characteristics labels from the perspective of electricity stability. On the other hand, this paper is to address the problem of lack of causal relationship in the existing research on the association analysis of residential electricity consumption behavior and basic information data.

Design/methodology/approach

First, the density-based spatial clustering of applications with noise method is used to extract the typical daily load curve of residents. Second, the degree of electricity consumption stability is described from three perspectives: daily minimum load rate, daily load rate and daily load fluctuation rate, and is evaluated comprehensively using the entropy weight method. Finally, residential customer labels are constructed from sociological characteristics, residential characteristics and energy use attitudes, and the enhanced FP-growth algorithm is employed to investigate any potential links between each factor and the stability of electricity consumption.

Findings

Compared with the original FP-growth algorithm, the improved algorithm can realize the excavation of rules containing specific attribute labels, which improves the excavation efficiency. In terms of factors influencing electricity stability, characteristics such as a large number of family members, being well employed, having children in the household and newer dwelling labels may all lead to poorer electricity stability, but residents' attitudes toward energy use and dwelling type are not significantly associated with electricity stability.

Originality/value

This paper aims to uncover household socioeconomic traits that influence the stability of home electricity use and to shed light on the intricate connections between them. Firstly, in this article, from the perspective of electricity stability, the characteristics of the power consumption of residents' users are refined. And the authors use the entropy weight method to comprehensively evaluate the stability of electricity usage. Secondly, the labels of residential users' household characteristics are screened and organized. Finally, the improved FP-growth algorithm is used to mine the residential household characteristic labels that are strongly associated with electricity consumption stability.

Highlights

  1. The stability of electricity consumption is important to the stable operation of the grid.

  2. An improved FP-growth algorithm is employed to explore the influencing factors.

  3. The improved algorithm enables the mining of rules containing specific attribute labels.

  4. Residents' attitudes toward energy use are largely unrelated to the stability of electricity use.

The stability of electricity consumption is important to the stable operation of the grid.

An improved FP-growth algorithm is employed to explore the influencing factors.

The improved algorithm enables the mining of rules containing specific attribute labels.

Residents' attitudes toward energy use are largely unrelated to the stability of electricity use.

Details

Management of Environmental Quality: An International Journal, vol. 35 no. 3
Type: Research Article
ISSN: 1477-7835

Keywords

1 – 10 of over 6000