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Open Access
Article
Publication date: 13 September 2021

Christian Gadolin, Maria Skyvell Nilsson, Axel Ros and Marianne Törner

The purpose of this paper is to inductively explore the context-specific preconditions for nurses' perceived organizational support (POS) in healthcare organizations.

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Abstract

Purpose

The purpose of this paper is to inductively explore the context-specific preconditions for nurses' perceived organizational support (POS) in healthcare organizations.

Design/methodology/approach

A qualitative interview study was performed, based on the critical incident technique (CIT), with 24 registered nurses in different specialities of hospital care.

Findings

The nurses perceived three actors as essential for their POS: the first-line manager, the overarching organization and their college. The preconditions affecting the nurses’ perceptions of organizational support were supportive structuring and structures at work, as well as individual recognition and professional acknowledgement.

Originality/value

Previous studies of POS have mostly had a quantitative outset. In this paper, context-specific preconditions for nurses' POS are described in depth, enabled by the qualitative approach of the study. The findings may be used to guide healthcare organizations and managers aiming to foster nurses' POS, and thereby, benefit nurses' well-being and retention, as well as healthcare quality and efficiency.

Details

Journal of Health Organization and Management, vol. 35 no. 9
Type: Research Article
ISSN: 1477-7266

Keywords

Article
Publication date: 19 May 2022

Per Christian Ahlgren and Johnny Lind

The purpose of this paper is to review the Nordic research on accounting in inter-organizational relationships (IORs) and relates the Nordic contributions to the international…

Abstract

Purpose

The purpose of this paper is to review the Nordic research on accounting in inter-organizational relationships (IORs) and relates the Nordic contributions to the international literature. Additionally, it examines alternative approaches to the understanding of accounting in IORs and proposes some directions for future research.

Design/methodology/approach

Thirty-one papers were identified and assessed in terms of their topic, inter-organizational setting, theoretical approach, research methods and results. This study followed a six-step process from formulating objectives, through establishing inclusion and exclusion criteria, to paper selection and mutual assessments.

Findings

The Nordic literature presents a distinct approach to the understanding of accounting in IORs. The Nordic studies are characterized by theoretical pluralism, in-depth case studies and an interest towards micro-processes in a variety of inter-organizational settings and from the point of view of multiple parties.

Originality/value

The authors propose two specific areas of research: the interconnections between accounting measures, monetary flows and value creation as well as the role of accounting in creating stability and instability in IORs. These areas of research emphasize a stronger engagement with the core issues of managing appropriation and cooperation concerns and provide an outlook for novel insights into classical issues and increased integration within the field.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 10 December 2021

Aishwarya Dhara, Gurpreet Kaur, Pon Maa Kishan, Arunava Majumder and Rakesh Yadav

This paper aims to assure the selection of the most suitable very light business aircraft which is preferred by the passengers based on effectiveness and aesthetic comfort. The…

Abstract

Purpose

This paper aims to assure the selection of the most suitable very light business aircraft which is preferred by the passengers based on effectiveness and aesthetic comfort. The proposed approach to determine the light business jet aircraft would provide long-range, less travel time, cozy seating arrangements, on-board lavatory facility, other aesthetic ambiance (audio systems, light systems and temperature-noise control) and appliances at reasonable flight cost.

Design/methodology/approach

The selection of a light business jet is obtained through multi-criteria decision-making based on the speed limit ranges from 0.57 to 0.70 Mach number and the distance traveled up to 3,000 km with the best aesthetic comfort level. To validate the approach, case studies of five aircrafts such as Honda Jet HA 420, Cessna Citation jet M2, Embraer Phenom 100, Eclipse 550 and Cessna Citation Mustang are performed. To obtain the best suitable business jet, criteria importance through intercriteria correlation (CRITIC) and technique for order performance by similarity to ideal solution (TOPSIS) is used to determine the rankings of listed aircraft.

Findings

The study concludes that the Cessna Citation jet M2 is chosen as the best Very Light Jet (VLJ) on the basis of speed, range, weight, cost, aesthetic and comfort. Based on the sensitivity, mean absolute percentage error (MAPE) and symmetric mean absolute percentage error analysis (sMAPE), the most and least sensitive criteria for a business jet came out to be cost and speed, respectively.

Originality/value

A real case study for several parameters of five different jets such as Honda Jet HA 420, Cessna Citation jet M2, Embraer Phenom 100, Eclipse 550 and Cessna Citation Mustang are shown in this paper. Based on the case study numerical values are assigned with speed, range, weight, cost, aesthetic and comfort which are applied with CRITIC and TOPSIS to obtain the most suitable business jet among the five mentioned jets which are rarely found in the literature.

Details

Aircraft Engineering and Aerospace Technology, vol. 94 no. 3
Type: Research Article
ISSN: 1748-8842

Keywords

Article
Publication date: 28 August 2018

Christopher Nobes and Christian Stadler

The purpose of this paper is to examine translation in the context of International Financial Reporting Standards (IFRS) by taking the example of the English term “impairment” in…

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Abstract

Purpose

The purpose of this paper is to examine translation in the context of International Financial Reporting Standards (IFRS) by taking the example of the English term “impairment” in IAS 36, and following it into 19 translations. The paper then examines the terms used for impairment in English translations of annual reports provided by firms. Consideration is given to the best approach for translating regulations and whether that is also suitable for the translation of annual reports.

Design/methodology/approach

The two empirical parts of the paper involve: first, identifying the terms for impairment used in 19 official translations of IAS 36, and second, examining English-language translations of reports provided by 393 listed firms from 11 major countries.

Findings

Nearly all the terms used for “impairment” in translations of IAS 36 do not convey the message of damage to assets. In annual reports translated into English, many terms are misleading in that they do not mention impairment, peaking at 39 per cent in German and Italian reports in one year.

Research limitations/implications

Researchers should note that the information related to impairment in international databases is likely to contain errors, and the authors recommend that data should be hand-collected and then carefully checked by experts. The authors make suggestions for further research.

Practical implications

Translators of regulations should aim to convey the messages of the source documents, but translators of annual reports should not look only at the reports but also consult the terminology in the original regulations. The authors also suggest implications for regulators and analysts.

Originality/value

The paper innovates by separately considering regulations and annual reports. The authors examine a key accounting term systematically into a wide range of official translations. The core section of the paper is a new field of research: an empirical study of the translations of firms’ financial statements.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 2 December 2022

Amanda Bille and Christian Hendriksen

This study aims to explain the value of using critical realist case research in supply chain management (SCM). While positivist case research focuses on generalizable law-like…

Abstract

Purpose

This study aims to explain the value of using critical realist case research in supply chain management (SCM). While positivist case research focuses on generalizable law-like rules, and interpretivist research explores social meaning, critical realist case research seeks to make objective explanations that are bound by the case context. This study demonstrates how a critical realist synthesis of causal reasoning and contextual complexity allows for stronger theorizing in SCM.

Design/methodology/approach

This study highlights the possibilities of conducting critical realist case research in SCM by investigating philosophical perspectives in existing literature.

Findings

Based on existing literature, this study identifies which parts of contemporary SCM research will benefit from the critical realist perspective. This study also contends that supply chain scholars can use critical realist case research to develop new types of contextualized middle-range theories.

Research limitations/implications

This study proposes to complement the qualitative SCM toolbox with critical realist case research to further refine the development of novel theories. This will benefit not only researchers but also managers, as it opens the doors to new and inspiring research.

Originality/value

This study takes an important step toward establishing critical realist case studies as a key methodology in SCM. While other scholars have introduced critical realism as a paradigmatic approach in SCM, to the best of the authors’ knowledge, this is the first article that develops a qualitative critical realist case research approach.

Details

Supply Chain Management: An International Journal, vol. 28 no. 4
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 21 February 2020

Helen S. Du, Xiaobo Ke and Christian Wagner

This research draws on goal framing theory and gamification affordance to understand how gamification design encourages users' continuous usage of information systems (IS) to…

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Abstract

Purpose

This research draws on goal framing theory and gamification affordance to understand how gamification design encourages users' continuous usage of information systems (IS) to perform proenvironmental behaviors.

Design/methodology/approach

Survey data (N = 307) were collected from users of a gamified IS designed for environmental protection. The research model was examined with structural equation modeling.

Findings

Satisfying users' demand on green effectiveness, enjoyment, and social gain directly/indirectly predicts users' intention to continue to utilize the gamified IS for proenvironmental behaviors. Moreover, gamification affordance of autonomy support, visibility of achievement, competition, and interactivity influences the satisfaction of the users' relevant demands.

Originality/value

This research contributes to the IS research for environmental sustainability at the individual level. Specifically, this research extends the understanding of users' decision-making on continuance and the role of gamification design in the context of gamified IS developed for environmental conservation.

Details

Industrial Management & Data Systems, vol. 120 no. 4
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 29 July 2022

Renu Jonwall, Seema Gupta and Shuchi Pahuja

India is an emerging economy and one of the preferred investment destinations for environmental, social and governance (ESG) fund issuers. Institutional investors invest retail…

Abstract

Purpose

India is an emerging economy and one of the preferred investment destinations for environmental, social and governance (ESG) fund issuers. Institutional investors invest retail investors’ money, and hence, it becomes imperative for ESG fund managers to understand the social investment preferences of retail investors. This study aims to compare the Indian socially responsible (SR) investors and conventional investors in terms of their socially responsible investment (SRI) awareness level, opinions about broad and specific ESG issues, investment behavior and demographics. In addition, this paper makes an attempt to have a deeper insight into Indian investors’ behavior toward SRI by segmenting the Indian retail investors based on their SRI awareness level, attitude toward ESG issues and intention to accept lower financial returns, and choices made by them as consumers.

Design/methodology/approach

After collecting the data through the survey method an independent t-test is used to compare SR investors with conventional investors. Chi-square has been used to analyze the data related to demographics, and cluster analysis is used to identify segments among Indian retail investors.

Findings

The results indicated that Indian SR investors’ SRI awareness level is more, they are more concerned about broad and specific ESG issues, they are more into faith-based investing, and are responsible consumers vis-à-vis conventional investors. As per demographic, SR investors are in the middle age group of 30–40 years, male, hold a postgraduate degree and have an annual income of 10–20 lakhs in comparison to conventional investors. The results of cluster analysis indicated that Indian retail investors can be classified into three groups based on their SRI awareness, intention to sacrifice financial return, attitude toward ESG issues and choices made by them as consumers.

Research limitations/implications

Results have implications for national and international fund managers, policymakers, regulators and society. These results will help mutual fund companies to provide curated SR mutual funds as per the behavior and choice of retail investors and penetrate the Indian investment market more deeply.

Originality/value

This research study contributes to the literature on SRI by identifying the differentiating characteristics of Indian SR and conventional investors and segmenting Indian retail investors on the basis of their SRI awareness, the importance of ESG issues and choices made by them as investors and consumers.

Details

Social Responsibility Journal, vol. 19 no. 6
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 26 January 2021

Ting-Peng Liang, Lionel Robert, Suprateek Sarker, Christy M.K. Cheung, Christian Matt, Manuel Trenz and Ofir Turel

This paper reports the panel discussion on the topic of artificial intelligence (AI) and robots in our lives. This discussion was held at the Digitization of the Individual (DOTI…

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Abstract

Purpose

This paper reports the panel discussion on the topic of artificial intelligence (AI) and robots in our lives. This discussion was held at the Digitization of the Individual (DOTI) workshop at the International Conference on Information Systems in 2019. Three scholars (in alphabetical order: Ting-Peng Liang, Lionel Robert and Suprateek Sarker) who have done AI- and robot-related research (to varying degrees) were invited to participate in the panel discussion. The panel was moderated by Manuel Trenz.

Design/methodology/approach

This paper introduces the topic, chronicles the responses of the three panelists to the questions the workshop chairs posed and summarizes their responses, such that readers can have an overview of research on AI and robots in individuals' lives and insights about future research directions.

Findings

The panelists discussed four questions with regard to their research experiences on AI- and robot-related topics. They expressed their viewpoints on the underlying nature, potential and effects of AI in work and personal life domains. They also commented on the ethical dilemmas for research and practice and provided their outlook for future research in these emerging fields.

Originality/value

This paper aggregates the panelists' viewpoints, as expressed at the DOTI workshop. Crucial ethical and theoretical issues related to AI and robots in both work and personal life domains are addressed. Promising research directions to these cutting-edge research fields are also proposed.

Details

Internet Research, vol. 31 no. 1
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 8 November 2022

Joel Diener

This paper aims to substantiate the premise that the very task of socially responsible investment (SRI) today is to achieve impact. Based on extensive empirical studies on how…

Abstract

Purpose

This paper aims to substantiate the premise that the very task of socially responsible investment (SRI) today is to achieve impact. Based on extensive empirical studies on how different strategies deliver on this impact premise, it recommends changing the current strategy mix from a focus on exclusion to shareholder engagement.

Design/methodology/approach

Based on an extensive review of the SRI literature, various SRI strategies are theoretically evaluated. Subsequently, an example of a bank that applies a sophisticated engagement strategy is presented.

Findings

It is shown that there are indeed severe differences in the effects of exclusion, positive approaches and shareholder engagement. Impact-oriented investment products should use engagement strategies.

Practical implications

By providing an empirically based rationale for shareholder engagement, this article gives those who practice it a moral and economic justification. Instead of having to defend why there are seemingly unethical companies in their portfolio, they can go on the offense and counter that the “pure” role models are actually “impact washers”.

Social implications

By emphasizing the primacy of the impact of investment products, the transmission mechanism of the capital market to create positive change for the environment and society is strengthened. This should lead to improvements in both areas.

Originality/value

While there are some other studies that examine investor impact in some way, they often do so in a context that is unrelated of sustainable investments. This study structures the empirical evidence on the effectiveness of exclusion, positive approaches and shareholder engagement and provides a recommended course of action for investors and policymakers.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 29 July 2022

Kristina Gyllensten, Marianne Törner and Anders Pousette

The purpose of this paper is to investigate the relations among job resources, value conflicts, information security climate and information security behaviour in the nuclear…

Abstract

Purpose

The purpose of this paper is to investigate the relations among job resources, value conflicts, information security climate and information security behaviour in the nuclear industry.

Design/methodology/approach

Longitudinal questionnaire data on information security climate and psychosocial working conditions were collected from two organisations in Sweden (response rate 62% and 59%, respectively).

Findings

A high occurrence of value conflicts decreased the participative information security behaviour, while psychosocial job resources and high job demands had positive effects on such behaviour. High rule-compliant information security behaviour led to fewer perceived value conflicts. When job resources were high, high job demands had a positive effect on rule compliance. Information security climate had a strong and positive cross-sectional relationship with information security behaviour but no longitudinal influence on behaviour. This suggests that the time interval, one year between measurements, may have been too long and events between measurements may have masked the causal process.

Originality/value

As one of very few longitudinal studies of information security, this study illuminated causal relationships regarding information security behaviour that have not been possible to identify in previous cross-sectional research. This enables better understanding of psychosocial phenomena and processes of importance for information security. This study does not provide conclusive results but indicates new important directions for research.

Details

Information & Computer Security, vol. 31 no. 1
Type: Research Article
ISSN: 2056-4961

Keywords

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