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Article
Publication date: 18 July 2023

Miaomiao Wang, Xinyu Chen, Yuqing Tan and Xiaoxi Zhu

To explore how the blockchain affects the pricing and financing decisions in a low-carbon platform supply chain.

199

Abstract

Purpose

To explore how the blockchain affects the pricing and financing decisions in a low-carbon platform supply chain.

Design/methodology/approach

Considering the dual roles of the e-commerce platform as a seller and an initiator, a typical game-theoretical method is applied to analyze the behavior of supply chain decision-makers and the impact of key variables on equilibriums.

Findings

When loan interest rates are symmetric, whether blockchain is used or not, the e-commerce platform financing mode will always produce higher wholesale price and unit carbon emission reduction, while the retail price is the opposite. Higher unit additional income brought by the blockchain can bring higher economic and environmental performances, and the e-commerce platform financing mode is superior to bank financing mode. The application of blockchain may cause the manufacturer to change his/her financing choice. For bank financing, with the increase of loan interest rates, the advantages brought by blockchain will gradually disappear, but this situation will not occur under e-commerce platform financing.

Originality/value

Blockchain is known for its information transparency properties and its ability to enhance user trust. However, the impacts of applying blockchain in a low-carbon platform supply chain with different financing options are not clear. The authors examine the manufacturer's strategic choices for platform financing and bank financing, whether to adopt blockchain, and the impact of these decisions on carbon emissions reduction, consumer surplus and social welfare. The research conclusion can provide reference for the operation and financing decisions of platform supply chain under the carbon reduction target in the digital economy era.

Details

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

Keywords

Article
Publication date: 30 October 2023

Hasan Valiyan and Mohammadreza Abdoli

The purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies.

Abstract

Purpose

The purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies.

Design/methodology/approach

This study is based on a descriptive survey-correlation data collection method. As this study is on (AA) and (SRC) in Iran, the population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Among 185 companies (Tehran Stock Exchange [TSE]), 100 companies were selected as samples which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Thus, based on Cochran sampling techniques, 395 questionnaires were returned and became the basis of analysis. Also, partial least square was used to test the research hypothesis.

Findings

The statistical findings indicate the fit of the structural desirability of the factor load and according to the standardized coefficient (path coefficient), the dimensions of AA have a negative and significant effect on SRC, because the path coefficient is positive.

Originality/value

Theoretically, to the best of the authors’ knowledge, this study is the first research that tries to examine the stakeholder relationship capability through the link between social/political approaches with accounting procedures, an issue that has not been considered in any prior study. Also, conducting the present study in the conditions of social distrust in the Iranian capital market can be important, because the expansion of anarchist accounting helps to create a level of symmetry and equality in information disclosure and it can create value for shareholders.

Details

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

Keywords

Article
Publication date: 3 June 2022

Azwindini Isaac Ramaano

This study evaluates “the potential role of cultural heritage resources in tourism and community development at Musina Municipality, Limpopo, South Africa.”

Abstract

Purpose

This study evaluates “the potential role of cultural heritage resources in tourism and community development at Musina Municipality, Limpopo, South Africa.”

Design/methodology/approach

Data on the local communities were collected by questionnaire surveys, focus group discussions and field observations.

Findings

The study revealed a variety of cultural and heritage resources; however, with current fewer implications of tourism welfare on the livelihoods statuses of the communities. Thus, there was a need for a potentially sound tourism strategy in cultural heritage resources to empower the local communities in the study area.

Originality/value

Musina Municipality has some of the most challenging impoverishment attributes within the province, defined by evident poor livelihoods. However, it remarkably possesses rich natural biodiversity and tourism destination areas. In line with the probe on the role of cultural heritage resources in tourism and community development, the study uncovers the values of attributing factors associated with the current nature of social heritage resources and their impacts on tourism and community developments. Issues of heritage and cultural resources on tourism and community development have become of main interest within the tourism industry.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Open Access
Article
Publication date: 17 April 2023

Mariyam Abdulhadi, Fred Awaah, Deborah Agbanimu, Emmanuel Okyere Ekwam and Emmanuella Sefiamor Heloo

The lecture method has been compared with teaching methods such as flip learning, cooperative learning and simulations to establish which holds the key to students' understanding…

1221

Abstract

Purpose

The lecture method has been compared with teaching methods such as flip learning, cooperative learning and simulations to establish which holds the key to students' understanding of concepts. What is bereft in the education literature is its comparative efficiency with the culturo-techno contextual approach (CTCA) in the teaching of computer science education.

Design/methodology/approach

This study adopted the quasi-experimental design to determine the efficacy of the CTCA in breaking difficulties related to the study of spreadsheets as a difficult concept in the Nigerian computer science education curriculum. Junior high school students studying computer science education participated in the study. The control group had 30 students, with 35 students in the experimental group. The experimental group was taught using CTCA, while the control group used the lecture method. The spread sheet achievement test, which had 40 items on spreadsheet, was used to collect data.

Findings

The results showed that the experimental group significantly outperformed the control group [F (1,60) = 41.89; p < 0.05]. The findings showed the potential of CTCA in improving students' performance in spreadsheets in the computer science education curriculum.

Originality/value

The originality of this study is hinged on its ground-breaking test of the CTCA to the study of the spreadsheet. The findings of this study indicate its efficacy in improving students' understanding of spreadsheet and computer science education.

Details

Journal of Research in Innovative Teaching & Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2397-7604

Keywords

Article
Publication date: 12 April 2023

Tri Sulistyaningsih, Mohammad Jafar Loilatu and Ali Roziqin

Smart urban governance research has progressed over the past few decades following changes and increasingly complicated city management difficulties. Therefore, the purpose of…

Abstract

Purpose

Smart urban governance research has progressed over the past few decades following changes and increasingly complicated city management difficulties. Therefore, the purpose of this paper is to use a scoping review and bibliometric analysis to examine all the publications on smart urban governance, especially in Asia.

Design/methodology/approach

A total of 1,900 smart urban governance articles indexed in the Scopus database was analyzed through scoping review and bibliometric analysis. The articles were analyzed by the number of publications per year, contributing countries, subject areas, authors, cited documents, related issues and cited papers. Furthermore, VOSviewer was used to provide a visual analysis of the co-occurrence of keywords.

Findings

This study indicated that urban smart governance publications continue to increase yearly. Even though the area of analysis is Asia, the USA and China seriously contributed to the analysis. Therefore, the topic of smart urban governance has become a discussion for scholars in the international. From the Scopus database analysis, the top three subject areas are social sciences (28%), environmental science (20%) and medicine (16%). The synthesis using bibliometric analysis by VOSviewer obtained 13 clusters.

Research limitations/implications

This study only focuses on the Scopus database and one specific topic, using one bibliometric analysis tool. Meanwhile, national and international index databases are not used.

Originality/value

This paper examined publication trends on smart urban governance. This paper provided a comprehensive analysis of topic-specific knowledge areas based on previous studies. Additionally, this paper suggested the direction of the development of smart urban governance in the future.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 9 August 2023

Aida López-Urbaneja, Sergio Escribano-Ruiz, Ainara Cortés-Avizanda, Álvaro Gutierrez Ilabaca, Juan José Aramburu Lasa, Mikel Garai Lopez, Kepa Castro Ortiz de Pinedo, Alberto García Porras and Agustin Azkarate Garai-Olaun

Due to the global COVID-19 pandemic, UNESCO Landscapes and World Heritage sites have faced unstable situations. Both at the sites themselves and in the research centres…

Abstract

Purpose

Due to the global COVID-19 pandemic, UNESCO Landscapes and World Heritage sites have faced unstable situations. Both at the sites themselves and in the research centres, universities and even the homes of the people involved, they have acted and responded to the best of their ability. In this context, the aim of the comparative analysis of different cases carried out here is to understand the main effects of the pandemic in the short term. On the one hand, the purpose is to determine what the general response trends have been and, on the other, to measure the resilience capacity in each case.

Design/methodology/approach

Up to eight cases studies representing different and diverse kinds of Heritage and Protected Natural sites from Southern Europe and America are compared.

Findings

In a context of uncertainty, new responses, unique opportunities and hitherto unseen weaknesses have arisen in research and management of natural and cultural heritage. In general terms, the dialogue between officials, technicians and researchers that have put together this article underlines the need to work towards a governance model that engages everyone in dialogue. Discrepancies between overlapping strategies and plans, which is the main conflict detected, should be avoided while a decentralisation of policies could be more operational. In this sense, situated knowledge may be of help in configuring practical management tools.

Originality/value

This paper compares and contrasts for first time the effects of the pandemic in Europe and Latin America. This exercise has provided a valuable diagnostic for present and future heritage management.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 30 November 2022

Daniel Gilcher

This paper aims to provide a novel explorative perspective on fund managers’ decisions under uncertainty. The current COVID pandemic is used as a unique reference frame to study…

Abstract

Purpose

This paper aims to provide a novel explorative perspective on fund managers’ decisions under uncertainty. The current COVID pandemic is used as a unique reference frame to study how heuristics are used in institutional financial practice.

Design/methodology/approach

This study follows a grounded theory approach. A total of 282 diverse publications between October 2019 and October 2020 for 20 German mutual funds are qualitatively analyzed. A theory of adaptive heuristics for fund managers is developed.

Findings

Fund managers adapt their heuristics during a crisis and this adaptive process flows through three stages. Increasing complexity in the environment leads to the adaption of simplest heuristics around investment decisions. Three distinct stages of adaption: precrisis, uncertainty and stabilization emerge from the data.

Research limitations/implications

This study’s data is based on publicly available information. There might be a discrepancy between publicly stated and internal reasoning.

Practical implications

Money managers can use the provided framework to assess their decision-making in crises. The developed adaptive processes of heuristics can assist capital allocators who choose and rate fund managers. Policymakers and regulators can learn about the aspects of investor decisions that their actions and communication address. Teaching can use this study to exemplify the nature of financial markets as adaptive systems rather than static structures.

Originality/value

To the best of the author’s/authors’ knowledge, this study is the first to systematically explore the heuristics of professional money managers because they navigate a large-scale exogenous crisis.

Details

Qualitative Research in Financial Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-4179

Keywords

Article
Publication date: 23 April 2024

Marek Tiits, Erkki Karo and Tarmo Kalvet

Although the significance of technological progress in economic development is well-established in theory and policy, it has remained challenging to agree upon shared priorities…

Abstract

Purpose

Although the significance of technological progress in economic development is well-established in theory and policy, it has remained challenging to agree upon shared priorities for strategies and policies. This paper aims to develop a model of how policymakers can develop effective and easy to communicate strategies for science, technology and economic development.

Design/methodology/approach

By integrating insights from economic complexity, competitiveness and foresight literature, a replicable research framework for analysing the opportunities and challenges of technological revolutions for small catching-up countries is developed. The authors highlight key lessons from piloting this framework for informing the strategy and policies for bioeconomy in Estonia towards 2030–2050.

Findings

The integration of economic complexity research with traditional foresight methods establishes a solid analytical basis for a data-driven analysis of the opportunities for industrial upgrading. The increase in the importance of regional alliances in the global economy calls for further advancement of the analytical toolbox. Integration of complexity, global value chains and export potential assessment approaches offers valuable direction for further research, as it enables discussion of the opportunities of moving towards more knowledge-intensive economic activities along with the opportunities for winning international market share.

Originality/value

The research merges insights from the economic complexity, competitiveness and foresight literature in a novel way and illustrates the applicability and priority-setting in a real-life setting.

Details

Competitiveness Review: An International Business Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1059-5422

Keywords

Article
Publication date: 29 September 2023

Leonardo Lavanderos and Alejandro Malpartida

The purpose of this study is to introduce the concept of Ecopoiesis. Introduction of the concept of ecopiesis, which explains the linkage strategy between relational and energetic…

Abstract

Purpose

The purpose of this study is to introduce the concept of Ecopoiesis. Introduction of the concept of ecopiesis, which explains the linkage strategy between relational and energetic resources (sustainability) that enable the relational viability of living things.

Design/methodology/approach

The design is based on the use of the relationship between abduction, epigenesis, cismogenesis and morphogenesis.

Findings

This paper concludes with a counter-intuitive proposal to the dominant lines of thought, distinguishing: Complexity as vital interweaving, Aristotelian Oikos as communitarian distinction, Organism-Entorno from relational theory (beyond the interactional), in a cybernetic referential framework that allows tending to sustain and sustain life from Ecopoiesis.

Originality/value

According to a relational theory of cognition, the sources of knowledge go beyond genetic and environmental factors. In the sphere of explanation, this study moves from “how much,” “why” and “how” to “why not.” Thus, the processes involved in understanding the living are forced to move from the logic of parts to the logic of patterns, which implies developing an explanation that considers the unique characteristics of development, encompassing the diverse origins of the organization of the living.

Details

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

Keywords

Article
Publication date: 26 April 2024

Simon Boxley

This largely conceptual study aims to draw from the author’s experience of conversations with Svalbard’s educators, lessons for international higher education institutions’…

Abstract

Purpose

This largely conceptual study aims to draw from the author’s experience of conversations with Svalbard’s educators, lessons for international higher education institutions’ engagement with climate change education and thinking for non-specialists.

Design/methodology/approach

In situ discussions with Svalbard’s educators informed the theoretical work of the author towards the development of conceptual conclusions. The theoretical frame used – “Red Biocentrism” – draws on both radical left and green thought to posit an emplaced, materialist understanding of author’s, participants’ and place’s intra-related contributions.

Findings

That, insofar as universities represent nodes in an ethical ecology, they have a capacity to realise that which is obvious in Svalbard – their role as embassies for their learning places, generative of spokespeople or ambassadors.

Originality/value

There is sparse published research into the work of Svalbard’s climate educators, as a pedagogical project undertaken under such extreme and rapidly changing environmental conditions. This study represents the first to reflect on what can be learnt from the educators of Svalbard by Universities elsewhere.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

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