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1 – 10 of over 2000
Article
Publication date: 16 January 2024

Arief Rijanto

Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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

Originality/value

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.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 9 January 2024

Rebecca Badawy, Robyn Brouer and Michael Stefanone

Research indicates that inconsistent gender norm presentations are met with backlash, which is particularly damaging to women. With social media use in selection rising, it is…

Abstract

Purpose

Research indicates that inconsistent gender norm presentations are met with backlash, which is particularly damaging to women. With social media use in selection rising, it is important to understand if this remains consistent for job applicants on social media.

Design/methodology/approach

In two experiments, this study investigates hiring managers' reactions to job applicant (in)consistent gender norm-based communication on Facebook (n = 197) and YouTube (n = 203). Participants located in the United States were asked to review social media materials, reported perceptions of task and social attraction, and make hiring recommendations.

Findings

Inconsistent with work on backlash in face-to-face settings, results demonstrated that masculine communication styles on social media may be detrimental to job seekers, and this was more pronounced for male job seekers. Feminine presentation styles had more favorable results.

Practical implications

The findings challenge the long-held understanding that men have more leeway to behave in agentic ways in job seeking contexts. While this may remain true in face-to-face settings, these findings suggest that social media, lacking media richness, may be a context in which males experience backlash for agentic behavior.

Originality/value

The research offers a novel perspective investigating traditional gender expectations in the digital realm, paving the way for a more comprehensive understanding of gender in employment contexts. This study contributes to the growing body of research on online behavior and expands understanding of how hiring managers react to gender norms in the era of social media.

Details

Evidence-based HRM: a Global Forum for Empirical Scholarship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-3983

Keywords

Article
Publication date: 5 September 2023

David Krybus, Marcus Achenbach and Livia Prifti

The paper aims to deal with the enhancement of a simplified method for the design of concrete columns subject to fire toward applications on circular and tubular cross-sections…

Abstract

Purpose

The paper aims to deal with the enhancement of a simplified method for the design of concrete columns subject to fire toward applications on circular and tubular cross-sections. The original zone method, developed by Hertz as a plastic design method, has been extended by Achenbach for the use as a nonlinear method. This proposed extended zone method (EZM) is verified by checking the theoretical background and is successfully validated by the recalculation of laboratory tests.

Design/methodology/approach

The zone method assumes a reduction of a cross-section by a “damaged” zone. The remaining area is modeled with the constant, temperature-dependent material properties. The equations for the calculation of the damaged zone to model the loss of cross-section resistance or stiffness are derived. The proposed equations are validated by the recalculation of laboratory test and compared to the results of the advanced method (AM).

Findings

It can be shown that the EZM is suitable for the check of the fire resistance of circular concrete columns and leads to a safe and economic design. The method provides a suitable alternative to more sophisticated AM. The further extension toward tubular spun columns is discussed und is the object of the ongoing research.

Originality/value

Presented enhancement extends the range of applications of the EZMs toward circular and tubular cross sections, which has previously not been examined.

Details

Journal of Structural Fire Engineering, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-2317

Keywords

Article
Publication date: 28 November 2023

Mohamad Javad Baghiat Esfahani and Saeed Ketabi

This study attempts to evaluate the effect of the corpus-based inductive teaching approach with multiple academic corpora (PICA, CAEC and Oxford Corpus of Academic English) and…

Abstract

Purpose

This study attempts to evaluate the effect of the corpus-based inductive teaching approach with multiple academic corpora (PICA, CAEC and Oxford Corpus of Academic English) and conventional deductive teaching approach (i.e., multiple-choice items, filling the gap, matching and underlining) on learning academic collocations by Iranian advanced EFL learners (students learning English as a foreign language).

Design/methodology/approach

This is a quasi-experimental, quantitative and qualitative study.

Findings

The result showed the experimental group outperformed significantly compared with the control group. The experimental group also shared their perception of the advantages and disadvantages of the corpus-assisted language teaching approach.

Originality/value

Despite growing progress in language pedagogy, methodologies and language curriculum design, there are still many teachers who experience poor performance in their students' vocabulary, whether in comprehension or production. In Iran, for example, even though mandatory English education begins at the age of 13, which is junior and senior high school, students still have serious problems in language production and comprehension when they reach university levels.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Open Access
Article
Publication date: 13 October 2023

Maud van Merriënboer, Michiel Verver and Miruna Radu-Lefebvre

Drawing on an intersectional perspective on racial, migrant and entrepreneurial identities, this paper investigates the identity work of racial minority entrepreneurs with…

1269

Abstract

Purpose

Drawing on an intersectional perspective on racial, migrant and entrepreneurial identities, this paper investigates the identity work of racial minority entrepreneurs with native-born and migrant backgrounds, confronted to experiences of othering in a White entrepreneurial ecosystem.

Design/methodology/approach

The study takes a qualitative-interpretivist approach and builds on six cases of racial minority entrepreneurs in nascent stages of venture development within the Dutch technology sector. The dataset comprises 24 in-depth interviews conducted over the course of one and a half year, extensive case descriptions and online sources. The data is thematically and inductively analysed.

Findings

Despite strongly self-identifying as entrepreneurs, the research participants feel marginalised and excluded from the entrepreneurial ecosystem, which results in ongoing threats to their existential authenticity as they build a legitimate entrepreneurial identity. Minority entrepreneurs navigate these threats by either downplaying or embracing their marginalised racial and/or migrant identities.

Originality/value

The study contributes to the literature on the identity work of minority entrepreneurs. The paper reveals that, rather than “strategising away” the discrimination and exclusion resulting from othering, racial minority entrepreneurs seek to preserve their sense of existential authenticity and self-worth, irrespective of entrepreneurial outcomes. In so doing, the study challenges the dominant perspective of entrepreneurial identity work among minority entrepreneurs as overly instrumental and market-driven. Moreover, the study also contributes to the literature on authenticity in entrepreneurship by highlighting how racial minority entrepreneurs navigate authenticity threats while building legitimacy in a White ecosystem.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 17 October 2023

Gaurav Dilip Tikas

The purpose of this research is to conceptualize, define and measure resource orchestration capabilities of R&D teams pursuing advanced scientific research and technological…

Abstract

Purpose

The purpose of this research is to conceptualize, define and measure resource orchestration capabilities of R&D teams pursuing advanced scientific research and technological innovation at public-funded R&D organizations in India.

Design/methodology/approach

A series of five mutually exclusive studies were designed over two years to develop and validate the ROCI scale within public research and development (R&D) organizations pursuing advanced scientific research and technological development in India. The first three studies address the refinement, reduction and rationalization of items for measuring the ROCI construct. The next study explores the factor structure underlying the ROCI construct whereas the subsequent one confirms the three-factor structure within empirical settings.

Findings

The resource orchestration capability towards innovation (ROCI) construct reflected through three sub-dimensions namely – adaptive structuring capability (ASC), synergistic leveraging capability (SLC) and decentralized decision-making capability (DDC), each loaded with their respective items can be used for capability measurement in public-funded R&D organizations.

Practical implications

R&D managers can use this ROCI scale to measure, monitor and improve the innovation-oriented resource orchestration capabilities of their R&D teams and help them improve their innovation performance.

Originality/value

This research contributes to the extant literature on resource orchestration for innovation management in three unique and original ways – theoretically-grounded conceptualization, empirical measurement and rigorous validation through multiple studies conducted in public-funded R&D organizations in India.

Details

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

Keywords

Open Access
Article
Publication date: 21 November 2023

Marcos Aguiar, Jeff Kiderman, Harsha Chandra Shekar and Oliver Schilke

The purpose of this paper is to elaborate the significance of safeguards in digital ecosystems and their role in generating trust among participants. This paper argues that the…

Abstract

Purpose

The purpose of this paper is to elaborate the significance of safeguards in digital ecosystems and their role in generating trust among participants. This paper argues that the right mix and number of safeguards are crucial for an ecosystem’s growth and success. It offers ecosystem orchestrators concrete guidelines for how to implement and monitor safeguards.

Design/methodology/approach

This research is based on both consulting experience and publicly available information on several digital ecosystems.

Findings

This research conceptualizes safeguards as precautionary mechanisms that mandate or promote desirable behavior in an effort to engender trust among ecosystem participants. Safeguards can take various forms, including passwords, escrow, user privacy controls, ratings and reviews and policies and contracts. Striking the right balance of safeguards – neither too few nor too many – is crucial for ecosystem orchestrators. This paper identifies the factors that determine the optimal mix of safeguards, including the power asymmetry between sellers and buyers, the sophistication of participants, the nature of transactions, the cost of negative outcomes and the cost-benefit tradeoff.

Originality/value

To the best of the authors’ knowledge, this study is one of the first to illuminate the relationship between safeguards and trust in the context of digital ecosystem. It is also one of the few attempts to provide managerial guidance for ecosystem designers trying to structure their platform for trust.

Details

Journal of Business Strategy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0275-6668

Keywords

Article
Publication date: 29 April 2024

Maryam Khodaviren and Sunrita Dhar-Bhattacharjee

This study aims to examine the perception and practices related to Corporate Social Responsibility (CSR) implemented in Small and Medium-sized Enterprises (SMEs), focussing on…

Abstract

Purpose

This study aims to examine the perception and practices related to Corporate Social Responsibility (CSR) implemented in Small and Medium-sized Enterprises (SMEs), focussing on small hotels in London.

Design/methodology/approach

A qualitative research design comprising detailed semi-structured interviews was employed with 12 small hotel owner-managers in central London and its outskirts. The study adopts a social constructionist approach to explore CSR perspectives and practices, along with a social capital framework to investigate how CSR is perceived at the individual level and consequently manifested into CSR practices.

Findings

The findings indicate that a small hotel’s implementation of CSR is influenced by long-term versus short-term considerations, as well as socio-economic and socio-political conditions. Individual-level factors, like hoteliers’ CSR conceptualisation and personal and business values, affect CSR adoption in small hotels. Lastly, institutional-level factors, such as ineffective institutional participation and the hotelier’s cultural background against the cosmopolitan context of a big city, have contributed to a muted response to socially responsible issues.

Research limitations/implications

This study was conducted with a limited sample of 12 participants from small hotels in London and its outskirts, which may limit the generalisability of the findings. Future research could enhance these findings by involving a larger and more diverse group of participants from various urban areas, potentially employing a quantitative research approach for broader applicability. This study’s insights can guide policymakers in educating small business owners on CSR benefits and implementation. It also proposes how governments could encourage sustainable practices among small hotels seeking to enhance their reputation. Moreover, these findings enable small businesses to develop their stakeholder strategies for greater CSR initiatives.

Originality/value

This study integrates social capital theory into investigating CSR in small hotels in London, broadening the literature on CSR perception and integration, particularly in SMEs and the hospitality sector.

Details

Journal of Hospitality and Tourism Insights, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9792

Keywords

Open Access
Article
Publication date: 8 February 2024

Anne Margrethe Glømmen, Beate Brevik Sæthern and Rikard Eriksson

This study aimed to identify and describe how mentoring influences the mentor, by operationalising and specifying learning outcomes involved in mentoring.

Abstract

Purpose

This study aimed to identify and describe how mentoring influences the mentor, by operationalising and specifying learning outcomes involved in mentoring.

Design/methodology/approach

This study used an action research approach, by uniting theory and practice to explore new ways of learning and evolve the field of practice in education. Thematic analysis was used to identify and organise patterns or themes that emerged from the data.

Findings

The results showed that mentoring changed the mentors' perspectives towards improved understanding, more flexibility and approval of other cultures. It seems that mentoring expanded the mentors' search for values, wishes and resources, including an awareness that our values, wishes and needs are more similar than different. Mentoring also seems to have improved the ability to reformulate, be flexible, strive to optimise user engagement and engage with people as they are, based on their own prerequisites.

Research limitations/implications

The low number of participants means the results cannot be generalised, and voluntary participation may have led to more motivated involvement and positive results.

Practical implications

This study shows that mentoring has had an impact on students' development of intercultural competence and cultural sensitivity through regular meetings with individuals from a different cultural background. Mentoring seems to have revealed insights into underlying prejudices and changed perspectives towards better understanding, thus increased acceptance of other cultures.

Originality/value

Search for similar studies shows a lack of research that operationalises and specifies the learning outcomes that mentors gain from being a mentor.

Details

International Journal of Mentoring and Coaching in Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6854

Keywords

Article
Publication date: 21 March 2024

Archana Shrivastava and Ashish Shrivastava

This study aims to investigate the consumer behavior toward telemedicine services in India during the COVID-19 pandemic onset. With lockdown restrictions and safety concerns in…

Abstract

Purpose

This study aims to investigate the consumer behavior toward telemedicine services in India during the COVID-19 pandemic onset. With lockdown restrictions and safety concerns in visiting brick-and-mortar clinics or hospitals during the pandemic, Telemedicine had emerged as a potent alternative for seeking redressal to health issues. Based on theory and focus interviews with the telemedicine users, the researchers proposed a model to understand the intent and actual usage of telemedicine in India.

Design/methodology/approach

The cross-sectional study undertaken used a questionnaire designed on a seven-point Likert scale and administered to respondents with the objective of identifying the determinants of intent and actual usage of telemedicine services. Simple random sampling was used to collect primary data. The data was cleaned and finally a sample of 405 responses complete in all respects was considered for analysis. The questionnaire comprised of 34 items and following the recommendation of Hair et al. (2016), which says the minimum sample size in structural equation modeling should be ten times the number of indicator variables, a sample size of 405 was deemed adequate.

Findings

The research paper finds that performance expectancy, attitude, credibility and self-efficacy positively impact the intention of consumers to use telemedicine services. As the effort expectancy or risk perception toward telemedicine increases the intent and actual usage of telemedicine decreases. The intention to use telemedicine emerged as a strong predictor of the actual usage of telemedicine. Intent to use telemedicine was explained 81.4% by its predictors of performance expectancy, effort expectancy, attitude, risk, credibility and self-efficacy, and actual usage was explained 79.9% by its predictors. This study also reports that telemedicine was found to be popular among chronic as well as episodic patients though the preference was skewed in favor of the episodic patients. One of the advantages of telemedicine is its availability round the clock, and the study found that 8 a. m. to 12 noon time slot as the most preferred slot for seeking telemedicine services.

Practical implications

Chang (2004) opined that telemedicine can fulfill the needs of all stakeholders: citizens, health-care consumers, medical doctors and health-care professionals, policymakers, and so on. Considering the promise telemedicine holds, this realm must be studied and leveraged to the full potential. The study found that patients were using telemedicine even for their day-to-day aliments. This indicates a growing popularity of telemedicine and as such an opportunity for telemedicine companies to leverage it. In India, pharmaceutical companies cannot give commercial advertisements for medicines, and the same can only be sold through a registered medical practitioner’s prescription. As such there is total dependency on the medical practitioner for the sale of medicines. Telemedicine companies offer services of home delivering medicines clubbed with medical consultation thus giving them forward integration in their business models. Using telemedicine the patients had control over the timings of the services offered, and as such the waiting time to get a consultation and subsequent treatment was reduced considerably. Best medical advice from across the globe is available to the patient at less cost. Medical practitioners also stand to benefit as they can treat a variety of cases, collaborate among the medical fraternity and give consultation safely in case of fatal contagious diseases.

Originality/value

This study points to a definite growing popularity of telemedicine services not only in episodic patients but also chronic patients. Telemedicine with its unique advantages holds the promise to grow exponentially in the future and is a compelling health-care segment to focus on for delivering health-care solution to the geographically distant consumers.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6123

Keywords

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