Search results

Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in supply chain finance (SCF). Blockchain technology features have the potential to solve accounting problems. This research focuses on exploring how blockchain technology provides solutions to overcome the barriers of accounting process in SCF. The benefits, opportunities, costs and risks related to blockchain adoption are also explored.

Multi-case study and qualitative methods are used with a framework based on blockchain role to overcome the accounting process barriers. Ten blockchain projects in SCF and 29 interviews of participants as a unit of analysis are considered.

The findings indicate that blockchain technology offers solutions to solve accounting, accountability and assurance problems in SCF. Validity, verification, smart contracts, automation and enduring data on trade transactions potentially solve those barriers. However, it is also necessary to consider costs such as implementation, technology, education and integration costs. Then there are possible risks such as regulatory compliance, operational, code development and scalability risk. This finding reflects the current status of blockchain technology roles in SCF.

This study unveils blockchain's SCF accounting potential, emphasizing multi-case method limitations and future research prospects. Diverse contexts challenge findings' applicability, warranting cross-industry studies for deeper insights. Addressing selection bias and integrating quantitative measures can enhance understanding of blockchain's accounting impact.

Accounting professionals can get an idea of the future direction and impact of blockchain technology on accounting, accountability and assurance processes.

This study provides initial findings on the potential, costs and risks of blockchain that is beneficial for parties involved in SCF, especially for banks and insurance underwriters. In addition, the findings also provide direction for the contribution of blockchain technology to accounting theory in the future.

This paper uses dialectical inquiry to explore tensions that arise when adopting Industry 4.0 technologies in a lean production system and their reconciliation mechanisms.

We conducted an in-depth qualitative case study over a 3-year period on an Italian division of an international electrotechnical organisation that produces electrical switches. This organisation successfully adopted Industry 4.0 technologies in a lean production system. The study is based on primary data such as observations and semi-structured interviews, along with secondary data.

We identify four empirically validated dialectic tensions arising across different Industry 4.0 adoption stages due to managers’ and workers’ contrasting interpretations of technologies. Consequently, we define the related reconciliation mechanisms that allow the effective adoption of various Industry 4.0 technologies to support a lean production system.

This is the first empirical investigation of tensions in the adoption of Industry 4.0 technologies in a lean production system. Furthermore, the paper presents four theoretical propositions and a conceptual model describing which tensions arise during the adoption of Industry 4.0 technologies in a lean production system and the reconciliation mechanisms that prevent lean production system deterioration.

This study aims to explore the role of rebel group legitimacy and ideology in durable peace (DP) following peace agreements to end civil wars. It builds on earlier research showing that justice and civil society involvement are critical in achieving DP. This study adds the impacts of rebel group activities and support on DP. Activities include service delivery and mobilization. Support is gauged with outcomes of presidential and parliamentary elections held following peace agreements.

Five data sets were used to measure the key variables: DP, inclusive commissions (IC), legitimacy symmetry (electoral outcomes), service delivery and ideological mobilization. A measure of rebel group integration in the political system was also constructed. Impacts of the integration, legitimacy and ideology variables were assessed with a hierarchical regression model (HRM). This study begins with a base model drawn from earlier research showing the key predictors were procedural justice (PJ) and IC. The authors ask about the extent to which the rebel group variables contribute additional variance to the prediction of DP.

The main contributors to the prediction of DP were PJ, IC and integration in the political system. None of the legitimacy or mobilization variables added significant variance to the prediction. Only one of the mobilization variables, forced recruitment, was significant. The decision to integrate into the political system following the agreement did not mediate the relationship between PJ in the negotiation process and DP. Results of a factor analysis showed that DP, PJ, IC and integration formed a cluster with strong loadings on the first factor.

The negative results for the legitimacy and mobilization variables may not be the last word on rebel group influences. Lack of support for the key hypotheses spurs attempts to discover other sources that contribute to the survival of rebel group actors in the political system and, in turn, to DP.

The issues raised by this study contribute to debates about ways to attain peaceful relations among competing groups following a civil war. It appears that attention to factors inside and around the negotiation process (PJ, ICs and conversion) may be more important than rebel group activities outside of these processes. The results call attention, in particular, to the important role played by political integration. From a policy perspective, it would be useful to develop levers for encouraging rebel groups to emerge as political actors in the post-agreement environment.

Developing measures of the symmetry of rebel group legitimacy and integration in the context of a comparative case study are the primary original contributions of this study. Furthermore, the mode of analysis (HRM) is novel in this literature. This approach builds on and extends the earlier research on factors influencing DP.

It is well known in the mining industry that the increase in failures and breakdowns is due mainly to a poor maintenance policy for the equipment, in addition to the difficult access that specialized personnel have to combat the breakdown, which translates into more machine downtime. For this reason, this study aims to propose a remote assistance model for diagnosing and repairing critical breakdowns in mining industry trucks using augmented reality techniques and data analytics with a quality approach that considerably reduces response times, thus optimizing human resources.

In this work, the six-phase CRIPS-DM methodology is used. Initially, the problem of fault diagnosis in trucks used in the extraction of material in the mining industry is addressed. The authors then propose a model under study that seeks a real-time connection between a service technician attending the truck at the mine site and a specialist located at a remote location, considering the data transmission requirements and the machine's characterization.

It is considered that the theoretical results obtained in the development of this study are satisfactory from the business point of view since, in the first instance, it fulfills specific objectives related to the telecare process. On the other hand, from the data mining point of view, the results manage to comply with the theoretical aspects of the establishment of failure prediction models through the application of the CRISP-DM methodology. All of the above opens the possibility of developing prediction models through machine learning and establishing the best model for the objective of failure prediction.

The original contribution of this work is the proposal of the design of a remote assistance model for diagnosing and repairing critical failures in the mining industry, considering augmented reality and data analytics. Furthermore, the integration of remote assistance, the characterization of the CAEX, their maintenance information and the failure prediction models allow the establishment of a quality-based model since the database with which the learning machine will work is constantly updated.

Consumers' responses to service failures are influenced not just by company-related issues but also by one's ability to react to stressful situations. The aim of this research is to explore the emotional intelligence of brand haters and transform them into forgivers.

This study used two qualitative methods, namely in-depth semi-structured interviews with a total of 17 participants who have different emotional intelligence levels (high, medium and low) and projective techniques with 6 participants.

This study's results showed that consumers with high and medium emotional intelligence feel less hate toward a brand and are more likely to forgive it, whereas consumers with low emotional intelligence feel more hate toward a brand and are unwilling to forgive it.

To the best of the authors' knowledge, this study is among the first to shed light on the importance of managing hate by consumers. Findings will help managers understand the importance of consumer personality in a management strategy and explain why some consumers forgive brands while others participate in anti-brand activities.

The acceleration of globalized commerce and economic activities has meant that conventional and Shariah (Islamic law) compliant organizations transact and negotiate among themselves. Therefore, this study aims to explore the concept of corporate negotiation and the communicative principles that guide the negotiation process among Shariah-compliant organizations.

The study uses a qualitative method through an inductive interpretative approach by conducting 20 in-depth interviews among four groups of experts. These consist of three muftis, ten academicians in Islamic assets, finance and asset jurisprudence; three practitioners in charge of inter-organizational negotiation and decision-making; and four shariah board members of selected Islamic banks.

The findings reported that business negotiation is used by Islamic organizations for reconciliation, consultation, resolving disagreements and as a means of achieving spiritual satisfaction. Furthermore, the key communicative principles of the negotiation process consist of the credibility of informational exchange, flexible interactions and the openness and truthful disclosure of information.

The empirical data discussed in this study supports the claim that macro-environmental factors and social and cultural values should be considered when examining business negotiating behaviors. However, this study focuses only on the banking/service organization negotiation. Therefore, future research should focus on the Islamic negotiation process in the context of diplomatic and international relations.

The findings reported in this study offer insight for negotiators operating among Islamic organizations to understand the principles and process of negotiation in the purview of Shariah standards and principles.

In terms of theoretical implications, this study reveals a clear conceptual difference between the conventional concept and the Islamic perspective of corporate negotiation. Also, this study highlights the impact of organizational culture, specifically Islamic management strategies, on the business negotiation process and business communication principles.

The study emphasizes the importance of human perception in engaging stakeholders and sheds light on the way the often “disregarded” actors (i.e. local communities) make sense of an organization's behavior at the corporate, project and individual level.

Departing from the normative stance of stakeholder theory, this conceptual paper aims to unfold the benefits of a more holistic and inclusive organizational approach to stakeholders. The conceptual framework is elucidated through the lens of attribution theory, which points to communication as the source of stakeholders' attributional processes and thus their perception of fairness.

Focusing the authors’ attention on construction and infrastructure projects, this research suggests that early transparent and informative communication with local community stakeholders motivates them to perceive fairness, from both the process of decision-making (distributive) and the outcome of decisions (procedural), as well as the way in which they are treated (interactional). Such communications lead to less biased attributions as they reduce the influence of personal beliefs in achieving a conscious and non-biased attribution mode.

In this paper, the authors adopt attribution theory as their lens with which to interpret the process whereby individuals attempt to make sense of an organization's behavior. Focusing on secondary stakeholder engagement such as local community, the authors’ conceptualization shapes both a framework highlighting communication as the mediator for shaping human perceptions, and a process model to guide project organizations and practitioners to embrace an inclusive approach toward the often-disregarded stakeholders, which is aimed at enhancing their perception of fairness at the corporate, project and individual levels. The authors highlight the need for organization to provide clear and transparent communication to a broader range of stakeholders, such as those that have had little to say in the decision-making process (the often-disregarded voices). By seeking collaboration rather than manipulation, a project organization might promote stakeholders' non-biased perception of fairness, in terms of both the process and outcome of the project.

Despite ongoing research into archival metadata standards, digital archives are unable to effectively represent records in their appropriate contexts. This study aims to propose a knowledge graph that depicts the diverse relationships between heterogeneous digital archive entities.

This study introduces and describes a method for applying knowledge graphs to digital archives in a step-by-step manner. It examines archival metadata standards, such as Records in Context Ontology (RiC-O), for characterising digital records; explains the process of data refinement, enrichment and reconciliation with examples; and demonstrates the use of knowledge graphs constructed using semantic queries.

This study introduced the 97imf.kr archive as a knowledge graph, enabling meaningful exploration of relationships within the archive’s records. This approach facilitated comprehensive record descriptions about different record entities. Applying archival ontologies with general-purpose vocabularies to digital records was advised to enhance metadata coherence and semantic search.

Most digital archives serviced in Korea are limited in the proper use of archival metadata standards. The contribution of this study is to propose a practical application of knowledge graph technology for linking and exploring digital records. This study details the process of collecting raw data on archives, data preprocessing and data enrichment, and demonstrates how to build a knowledge graph connected to external data. In particular, the knowledge graph of RiC-O vocabulary, Wikidata and Schema.org vocabulary and the semantic query using it can be applied to supplement keyword search in conventional digital archives.