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1 – 10 of over 6000
Article
Publication date: 20 July 2023

Douglas Cumming, Sofia Johan and Robert Reardon

This paper aims to provide an in-depth examination of the emergent state of financial technology (fintech), particularly emphasizing capital-raising innovations and their…

1416

Abstract

Purpose

This paper aims to provide an in-depth examination of the emergent state of financial technology (fintech), particularly emphasizing capital-raising innovations and their implications for international business.

Design/methodology/approach

Using the highly influential articles published in fintech, the authors identify the advantages and disadvantages of each significant fintech in the credit, deposit and capital-raising services sector. The authors assess the adoption of these services and the international firm-level implications of their use.

Findings

This study highlights fintech’s role in fostering entrepreneurial internationalization, with a particular focus on the impact of crowdfunding, peer-to-peer lending and online banking. A thorough analysis of Google Scholar citations uncovers research gaps and unveils emerging trends bridging international business and fintech. Furthermore, the examination of regulatory efforts presents evidence of a robust positive relationship between global e-commerce legislation and fintech adoption, demonstrating the interconnected nature of these elements in the world of international business.

Research limitations/implications

Fintech research in international business has only taken off in the last five years. Innovations and regulatory developments are continuously evolving.

Originality/value

This study emphasizes the significance of fintech in international business research, addressing its implications on regulatory environments, entrepreneurial internationalization and multinational corporations’ global strategies. By investigating the synergies and applications of various fintech types, the research provides valuable insights for scholars and practitioners, contributing to the advancement of knowledge in the field of international finance.

Details

Multinational Business Review, vol. 31 no. 3
Type: Research Article
ISSN: 1525-383X

Keywords

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

Open Access
Article
Publication date: 6 December 2023

William Gaviyau and Athenia Bongani Sibindi

The purpose of this study is to examine the South African banks’ customer due diligence (CDD) practices in the fintech era to mitigate money laundering (ML) risks and ensure…

Abstract

Purpose

The purpose of this study is to examine the South African banks’ customer due diligence (CDD) practices in the fintech era to mitigate money laundering (ML) risks and ensure financial stability. Financial technologies have brought substantial transformations to the financial services sector. However, such technologies have exposed the sector to emerging risks that threaten the integrity and stability of the financial system globally. Before any bank–customer relationship is established, proper customer background checks must be conducted. These background checks enable financial institutions to validate information provided and ensure customers are properly risk profiled. Failure to risk profile customers could result in financial institutions being used as conduits for ML. Undoubtedly, CDD procedures are pivotal to overall anti-money laundering efforts and curbing financing terrorism in a regulatory framework.

Design/methodology/approach

A qualitative research approach was adopted to address the research questions of the study. Given the confidentiality associated with the financial services sector, data triangulation was used in blending mainly secondary and primary data sources. Secondary data sources used in the study were published reports available in the public domain that were corroborated with subject matter experts’ interviews.

Findings

Based on the findings of this study, it is concluded that in South Africa, technological solutions have been incorporated into CDD functions, which is now risk-based (enhanced due diligence). Also, legally, South Africa has incorporated the biometrics, integration with Department of Home Affairs and Companies and Intellectual Property Commission databases, customer consent to third-party sources with the Financial Intelligence Centre Act and the Protection of Personal Information Act.

Originality/value

The shift towards digital banking in South Africa results in increased data and dynamic risk profiling. This study advocates a policy shift requiring a risk-based approach to mitigating emerging ML risks (in particular digital laundering), especially in the wake of South Africa’s recent greylisting by the Financial Action Task Force.

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: 26 April 2023

Kenneth Butcher and Chachaya Yodsuwan

The purpose of this paper is to discuss the current status of experimental research within hospitality and tourism. This paper further aims to develop practical ideas for…

Abstract

Purpose

The purpose of this paper is to discuss the current status of experimental research within hospitality and tourism. This paper further aims to develop practical ideas for enhancing the adoption of a cause and effect mindset in researchers.

Design/methodology/approach

A mini-review of the level of experimental designs and best-practice ideas published by the top 12 journals in hospitality and tourism over a five-year period was conducted.

Findings

Although the absolute number of experimental studies is growing, the ratio of experimental studies to overall publications remains low at 6.4%. To increase the take-up of experimental design, a broader typology of field experiments is presented. Practical steps to increase causal reality are provided under the categories of purpose; scenario development; scenario testing; and sample characteristics.

Research limitations/implications

The methodological advances suggested in this paper can contribute to more robust theory development and testing. The recommendations offer guidance to a new generation of researchers seeking to add causal value to their studies, researchers collaborating with scholars from other discipline areas and hospitality managers seeking stronger evidence of cause and effect.

Originality/value

This paper identifies key obstacles to the take-up of experimental design and the contemporary status of experimental design. A novel typology of five experimental designs that distinguish the difference between experimental and correlational designs in terms of explanatory power is presented, together with a comprehensive list of best practice suggestions to increase causal reality in scenario design.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 1
Type: Research Article
ISSN: 0959-6119

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

Book part
Publication date: 27 November 2023

Nicole C. Jones Young and Kemi S. Anazodo

Criminal history has been conceptualised as a socially stigmatised identity. From this perspective, we can understand criminal history as invisible, concealable and ‘not readily…

Abstract

Criminal history has been conceptualised as a socially stigmatised identity. From this perspective, we can understand criminal history as invisible, concealable and ‘not readily apparent to others’ (Chaudoir & Fisher, 2010, p. 236). Although previous periods of incarceration cannot be detected per se, during this chapter, we present several elements, such as embodiment, appearance-based inferences (i.e. assumptions of what a criminal history looks like), and information as proxy (e.g. résumé gaps, credit history), which may contribute to individual assessments and interpretations of the appearance of a criminal history. Once perceived, these elements may contribute an array of unique career experiences as individuals with a criminal history seek to navigate their employment experience. Therefore, this chapter offers insight into how the appearance of criminal history information, particularly when presented without a thorough explanation, may be left to interpretation and bias throughout the employment experience.

Details

The Emerald Handbook of Appearance in the Workplace
Type: Book
ISBN: 978-1-80071-174-7

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…

1205

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: 5 March 2021

Tony de Souza-Daw and Robert Ross

Academic corruption and fraudulent practices have become problematic in recent years. Governments around the world have introduced dedicated higher education commissions to…

Abstract

Purpose

Academic corruption and fraudulent practices have become problematic in recent years. Governments around the world have introduced dedicated higher education commissions to regulate higher education providers. The purpose of this paper is to design a system for the detection and prevention framework of fraudulent behaviour in higher education.

Design/methodology/approach

This paper performs a survey on academic misconduct practices and expands the survey by analysing the accreditation process. This study further identifies common corrupt practices in the accreditation process with reference to particular accreditation standards or laws. If the accreditation process is as thorough as, this paper is led to believe, a higher institute may stop being compliant immediately after the accreditation process. playing a catch-me-if-you-can at the next accreditation cycle. The survey of the accreditation process and identification of corrupt practices lead to an identification of preventative and detective measures.

Findings

The review of accreditation procedures and conditions identifies that fraudulent practices can occur at every part of any policy and procedure. The framework prevents repudiation and allows for spontaneous investigations internally and externally. The blockchain prevented changes to the system and allow for auditing of changes. A system such as this could suppress accreditation fraud and minimise its corrupt impact. Not to mention identify with relative ease the severity and life of corrupt practice.

Originality/value

Contributions are made in the framework for detecting and preventing corrupt practices in Higher Education using blockchain immutable transactions. This enables real-time accreditation compliance checks and monitoring of conditions. External complaints or reviews can be conducted with minimum interactions from higher education providers.

Details

Journal of Engineering, Design and Technology , vol. 21 no. 3
Type: Research Article
ISSN: 1726-0531

Keywords

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