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The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for decision-making. To that end, it explores the links between accounting logic, commercial logic and DA use in financial due diligence (FDD).

The paper reports the findings of a case study of DA use in the FDD practice of a Big Four accounting firm in Sweden (Pseudonym: DealCo). The primary data comprises semistructured interviews, observations and additional meetings. Institutional logics is mobilized as method theory.

First, accounting logic and commercial logic both drove and hindered DA use in DealCo’s FDD practice in different ways. Second, conflicting prescriptions for DA use existed mostly within commercial logic rather than between accounting logic and commercial logic. Third, accounting logic and commercial logic, as perceptual and conceptual filters, seemed to shape DealCo’s advisors’ understanding of DA and give rise to an efficiency-centric DA logic. This logic, in turn, as a high-level model of how to use DA in the context of FDD, governed DA use broadly.

The paper draws attention to direct and indirect links between accounting logic and commercial logic, on the one hand, and DA conceptions and use, on the other hand. It, thereby, advances prior theorization of DA use in accounting for decision-making.

This research explores the complex interplay of multiple social factors with regard to what might encourage or inhibit users to interact with social commerce (SC).

To investigate the phenomenon, we developed a model based on goal-directed behaviour and pluralistic ignorance theory (typically generated by universal behavioural adherence to social norms). Based on the 394 valid responses collected from a survey, partial least squares structural equation modelling (PLS-SEM), PROCESS and ANOVA were employed to examine the research hypotheses.

The results show that pluralistic ignorance and commercial desire positively influence SC intention. More importantly, our results show that the moderating effect of pluralistic ignorance dampens the positive relationship between social subjective norms and commercial desire. The findings also suggest that pluralistic ignorance mediates the relationships between: (1) social identity and SC intentions and (2) fear of isolation and SC intentions.

Consequently, this study reveals that SC intentions result from complex interactions between an individual’s psychology and social phenomena. Theoretical and managerial implications are also discussed to provide for the successful development of strategies regarding SC for researchers and SNSs operators.

The purpose of this study is to investigate the influence of design for lean six sigma (DFLSS) on operational functions of the innovation management model by appraising an innovation management assessment framework.

An empirical approach for evaluating causal relationships among various constructs in the model phases that identify optimum pathways in achieving commercial success was adopted. A quantitative analysis of survey data were collected from large, medium and small organiations, including incubators in ANZ (Australia, New Zealand) and TMSV (Thailand, Malaysia, Sri Lanka and Vietnam).

The structural equation modelling recursive path analysis results of the model provide empirical evidence and pathways through the various constructs considered in the model. All these pathways lead to delivering optimum commercialization success (CS). Furthermore, DFLSS is confirmed as an enabler and has direct one-to-one and indirect influence on all the operational function constructs of the model including commercial success.

This study had a relatively small sample size of completed responses obtained from the population and a constrained ability to compare commercialization success (CS) between the two regions in the dataset. Future studies could be conducted on a global scale to increase responses.

The research findings enabled the development of important and practical guidelines for managers and innovation practitioners engaged in planning and management of innovation.

This research offers a holistic approach for integrating DFLSS with stage gate phases of innovation management assessment framework, supported by empirical evidence, to aid organizations in effectively managing the innovation process and achieving greater success in commercialization.

The purpose of this study is to frame the dimensions of the external institutional environment, namely, cultural-cognitive, normative and regulative dimensions as the main actors in the organisational field. More precisely, Libyan commercial banks have been identified as empirical evidence, to identify constraints of the institutional environment governing the behaviour and decision-making of commercial banks, when adopting Islamic financial transactions.

A questionnaire has been designed for 14 Libyan commercial banks which is distributed to the Board of Directors, managers, directors of departments, and personnel. The exploratory factor analysis (EFA) and the measurement model by using the first-order and second-order confirmatory factor analysis (CFA) have been applied as essential steps to embody the conceptual framework and test the research hypotheses.

The results of the EFA indicated sufficient correlation among the dimensions of the external environment. The CFA supported this study’s hypotheses. The modelling showed that the cultural-cognitive, normative and regulative dimensions are institutional constraints impeding Libyan commercial banks’ adoption of Islamic financial transactions. Interestingly, the findings of the CFA align with the EFA findings in supporting the conceptual framework of the research. They portrayed that the cultural-cognitive dimension has been identified by explicit and implicit cognition.

This study systematically embodies the dimensions of the external institutional environment, namely, cultural-cognitive, normative and regulative dimensions, as the main factors in the organisational field to be conceptually rich lenses to investigate social considerations to reinforce institutional thought broadly. The results of this study were consistent with extant Islamic financial literature, reflecting symmetry and similarity across commercial banks, particularly at the first stage of adopting Islamic financial transactions.

This paper aims to examine the creation of the first commercial school in early independent Argentina in 1826 – the Academy of Accountancy of Buenos Aires (AABA) – at the request of the Argentine Government, which entrusted its direction to French expatriate Amédée Brodart, who was considered an expert in commercial education.

This study adopts a microhistory approach based on individual biography and archival research. First, it investigated published biographies of contemporary political figures Brodart had been in contact with. Then, the Argentine archives of the Ministry of Finance and the Arturo Jauretche Museum of the Bank of the Province of Buenos Aires provided information on Brodart’s life during his expatriation to Latin America. Finally, the French Archives of the Paris National Library and ESCP Business School in Paris provided information on Brodart’s life before his departure for Argentina and after his final return to France. These primary sources include extracts from Brodart’s correspondence, financial ledgers, study plans and a few rare iconographic documents.

AABA was connected to a nationalist agenda: to develop Argentinian trade to overcome national underdevelopment and to counter political agitation in the country. However, the lack of local expertise in commercial education, as well as Argentine authorities’ desire to avoid depending on foreign powers, led them to call on a French expatriate rather than on a network of organizations to open this school.

This paper contributes to the literature on the history of commercial education in Latin America and to the literature on the international transfer of commercial education models. This paper is also among the first to consider the origin story of Argentina’s relationship with commercial education.

This research offers new reflexive perspectives on the emergence of commercial education in Latin America by highlighting the agentivity of local actors.

Through a lens of dependency ambiguity, this paper repositions narratives of the development of commercial education in Latin America away from a Western-centric explanation, highlighting the role of local contextual actors. In doing so, it offers an alternative history of commercial education focused on Latin America.

This study aims to examine the adoption of fintech products in Jordanian commercial banks, focusing on the influence of environmental regulations. Specifically, the study investigates the impact of environmental pressures (competitors pressure, customer pressure) and top management support on the adoption of fintech products.

A questionnaire survey was conducted, and data from 550 respondents familiar with the bank’s operations, once you have responses, use structure equation modeling to understand the relationships between variables. Also, applied the regression model to predict outcomes for new respondents. Ensure ethical considerations, like informed consent, are addressed throughout the process.

The results reveal that competitors pressure and customer pressure have a significant positive influence on the adoption of fintech products, indicating that banks are more likely to adopt fintech solutions when faced with increasing competition and customer demands. Furthermore, top management support was found to be positively associated with the adoption of fintech products, emphasizing the importance of leadership in driving successful integration. Also, regulators and policymakers can foster FinTech adoption in the banking sector by creating supportive frameworks that balance innovation and risk. The findings highlight the need for Jordanian commercial banks to recognize and respond to environmental pressures to remain competitive and meet customer expectations. Additionally, regulations might encourage the development of financial products and services within the fintech sector. This study enriches fintech adoption literature in the context of Jordanian commercial banks.

This study contributes to the existing literature by shedding light on the factors influencing fintech adoption in Jordanian commercial banks and provides practical implications for banks, regulators and policymakers seeking to promote fintech adoption within the financial sector.

On Instagram, a verified badge (a blue checkmark) is used to confirm the authenticity of influencers' accounts for consumers. Yet, it is unclear whether followers trust the badge or are influenced by the influencer's large following. This research aims to investigate the impact of verified badges on followers' trust and behavioral intentions.

This research conducts three experiments to investigate the impact of the verified badge on consumer attitudes and behavioral intentions, recruiting participants from freelance recruiting website in all three experiments.

The results show that a verified badge can sequentially influence consumer trust, attitude and sharing intentions. Furthermore, the impact of the verified badge on trust is more pronounced among micro-influencers as opposed to macro-influencers, and it can mitigate the negative attitude toward commercial postings.

Based on trust transfer theory, this research is a pioneer in investigating the effectiveness of verified badges on social media. These findings contribute to the field of influencer marketing by considering influencers' characteristics and the commercial intent of postings as moderators. Additionally, the results offer managerial insights for developing influencer marketing strategies.

This paper seeks to examine the effect of monetary policy rate (MPR) on the lending rates of commercial banks in Ghana.

The paper employed the autoregressive distributed lag (ARDL) model as well as the non-linear autoregressive distributed lag (NARDL) model econometric techniques on a quarterly time series data from 2002 to 2018.

The ARDL results revealed that, MPR has a positive and significant effect on lending rate in the long and short run. Although there exists a direct relationship between MPR and lending rate, from the NARDL revealed an asymmetric effect of MPR on lending rate to the effect that, lending rate in Ghana responds more to positive shock (a rise in MPR) compared to a negative shock (a decrease in MPR) both in the long and short run.

The paper contributes to policy and literature in Ghana by providing empirical evidence on the asymmetric effect that MPR has on lending rates in Ghana. The paper recommends among others, the establishment of a rating system of banks according to their monetary policy compliance, where highly rated banks could have for instance a reduction on borrowed reserves from the central bank.

The purpose of this paper is to investigate the influence of the external environment on the strategic thinking dimensions in Malaysia and Palestine on the banking sector.

This paper focuses on dynamism and complexity in political and economic external environments. This study uses qualitative methodology through a comparative case study method. Purposive sampling was used to collect data from in-depth semistructured interviews with 33 bank executives from Malaysia and 17 from Palestine.

The findings revealed that the banking sector in both Malaysia and Palestine shared five common strategic thinking dimensions, including vision, creativity, conceptual thinking, futurism and opportunity. However, a sixth dimension, intent-focused, was unique to Palestinian bank executives. This study indicates that Palestine’s financial strategic thinking environment is more dynamic and complex than Malaysia’s. Additionally, the study highlights the significant influence of both microenvironments (such as types of banks) and the macroenvironment (such as political and economic situations). These findings hold important implications for decision-makers in the banking sector of both countries.

As with many studies, this study has some limitations. First, the analysis examines only the turbulent and stable environment in the two countries by using a qualitative approach which enables the analysis of thoughts and actions and exposes the beliefs, perceptions, mental maps and structures of belief in their perceptions (Cavana et al., 2001). As such, the results are limited to a particular time, date and geographical location; thus, opinions and perceptions might be altered due to changes in the external political and economic environment. The second limitation of this work is that the case study might not be appropriate for generalization (Stake, 1978). Finally, the limited number of female participants in Palestine shows a high level of inequality compared to Malaysian participants.

This study explores the implication of uncertain environments at the national level on executives’ cognition and actions, links the micro- and macro-environment of the banking industry to a theoretical perspective and develops a conceptual circular model to show the effect of macro environments on bank performance. The findings offer practical contributions to the current literature, providing insights for executives to navigate a dynamic and complex banking industry.

This study fills the literature gap by exploring how strategic thinking dimensions triggered by macro- and micro-environments impact banking sector performance in Malaysia and Palestine.

Understanding which market to invest in for a well-diversified portfolio is fundamental in economies that are highly vulnerable to fluctuations in exchange rates. Extant literature that has considered phenomenon hardly juxtapose the markets. The purpose of this study is to examine the effects of exchange rate volatility on the Stock and Real Estate market of South Africa. The essence is to determine whether the fluctuations in the exchange rate influence the markets prices differently.

The Generalised Autoregressive Conditional Heteroskedasticity [GARCH (1.1)] model was used in establishing the effect of exchange rate volatility on both markets. This study used monthly South African data between 2000 and 2020.

The results of this study showed that increased exchange rate volatility increases stock market volatility but decreases real-estate market volatility, both of which revealed weak influences from the exchange rates volatility.

This study has implication for policy in using the exchange rate as a policy tool to attract foreign portfolio investment. The weak volatility transmission from the exchange rate market to the stock and real estate market indicates that there is prospect for foreign investors to diversify their investments in these two markets.

This study investigated which of the assets market, stock or housing market do better in volatile exchange rate conditions in South Africa.