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1 – 7 of 7Jurica Lucyanda and Mahfud Sholihin
This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.
Abstract
Purpose
This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.
Design/methodology/approach
This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.
Findings
The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.
Originality/value
This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.
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Jan Stejskal, Petr Hajek and Viktor Prokop
The study aims to analyse library user preferences in the willingness to read and pay for e-books, using a sample of both active readers (users of public library services) and…
Abstract
Purpose
The study aims to analyse library user preferences in the willingness to read and pay for e-books, using a sample of both active readers (users of public library services) and non-users (the general population).
Design/methodology/approach
Two empirical surveys were conducted from August to November of 2019; the research sample consisted of 1,334 users from the Municipal Library of Prague and 1,101 non-users from the general Czech population. The research was focussed on e-book user preferences. The willingness to pay (WTP) for e-book services and the determinants that affect this willingness were also examined.
Findings
The results show the specific approach of Czech readers, whose main determinant of WTP is not the content, but the price and method of its payment (allocation). Some people prefer a cheaper annual lump sum, whereas others may prefer a charge of small regular fees. The decision to pay depends on their reading or payment habits.
Originality/value
This study also aims to clarify the demand for various types of digital media in Czech libraries and the preferred distribution models. Furthermore, the study determines the dependence of the preferences of library users in their WTP for e-books using different evaluation models. The originality of this study is in the evaluation of the determinants of WTP for e-books, which makes this study unique, and the findings should contribute to the expansion of existing knowledge in the field of information science.
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Ayuba Jerry Likita, Mostafa Babaeian Jelodar, V Vishnupriya and James Olabode Bamidele Rotimi
The construction industry is inefficient in terms of quality products, productivity and performance worldwide, including in Australia and New Zealand. The construction industry is…
Abstract
Purpose
The construction industry is inefficient in terms of quality products, productivity and performance worldwide, including in Australia and New Zealand. The construction industry is becoming more innovative, competitive and complex; and more participants are involved in construction projects. There are new attempts to implement the Lean construction philosophy, integrated project delivery method and building information modelling (BIM) technology in construction industry to improve productivity and efficiency. This paper aims to identify Lean and BIM integration benefits in construction industry globally and in the New Zealand.
Design/methodology/approach
A systematic literature review and case studies were used to identify various benefits of the integrating Lean and BIM in construction industry. It focused on articles published between 1995 and 2021.
Findings
Lean and BIM benefits identified in the study were documented such as benefits over the traditional approach, critically increased efficiency and visualization, better building process, better building performance, mitigating risk and reduce cost. Also, several factors were identified as major benefits such as improved onsite collaboration, better coordination, improve onsite communication, increase productivity, mitigating risk, reducing waste and reduced cost. The study showed integrating Lean and BIM in construction management practice will help reduce several challenges which affect expected goals and customer anticipation. The research outcome ultimately will assist different stakeholders in applying Lean and BIM in construction management practice.
Originality/value
This study practically focused on using the integration of BIM and Lean principles to improve the construction industry productivity and performance.
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Peggy M.L. Ng, Tai Ming Wut and Jason K.Y. Chan
Embedded in higher educational settings, work-integrated learning (WIL) is a key reflection to students' perceived employability. The purpose of this study is to explore the…
Abstract
Purpose
Embedded in higher educational settings, work-integrated learning (WIL) is a key reflection to students' perceived employability. The purpose of this study is to explore the antecedents of internal and external perceived employability. The research attempts to test a theoretical model examining the relationships among human capital, work values, career self-management, internal perceived employability and external perceived employability.
Design/methodology/approach
Data were collected from 588 students who have internship experience from two self-financing higher education institutions in Hong Kong. We adopted structural equation modelling (SEM) to test the proposed research hypotheses.
Findings
Results support the idea that human capital and intrinsic work values are significant antecedents of perceived employability. Furthermore, this relationship is fully mediated by career self-management. The implications of the findings for understanding the process through which psychological variables affect an individual's perceived employability are discussed.
Originality/value
Previous studies have extensively examined the effectiveness of WIL in increasing graduates' employability. However, unclear focus has been given to examine psychological attributes, such as human capital, work values and career self-management in WIL. In addition, few researchers have empirically examined the linkages among human capital, work values, career self-management and employability through internships or WIL experiences. Therefore, to bridge these gaps, the present study examines the effect of human capital, work values and career self-management on students' perceived employability when gaining internships or WIL experiences in a higher education setting.
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