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Since previous literature provides fragmented and conflicting results about the use of digital data for product innovation, the article aims to comprehensively explore and shed light on how agri-food firms utilise external and internal digital data sources when dealing with different product innovations, such as incremental, architecture and radical innovation.

This paper adopts an exploratory multiple-case study and a theory-building process, focussing on the agri-food industry. We collected primary and secondary data from eight manufacturing companies.

The findings of this research show an empirical framework of six agri-food firms’ digital data utilisation behaviours: the supervisor, the passive supervisor, the developer, the passive developer, the pathfinder and the conjunction behaviour. These digital data utilisation behaviours vary according to a combination of data sources, such as internal data related to inside phenomenon measures (e.g. data generated by sensors installed in the production plan) or external data (e.g., market trends, overall sector sales), and innovation purposes.

This article offers guiding principles that assist agri-food companies when utilising internal and external digital data sources for specific product innovation outcomes such as incremental, architectural and radical innovation.

The significance of external and internal data sources in stimulating product innovation has garnered substantial attention within academic discussions, highlighting the critical importance of analysing digital data for driving such innovation. Nonetheless, the predominant approach is to study a single innovation outcome through the lens of digital technology. In contrast, our study stands out by adopting a fundamental perspective on data sources, enabling a more nuanced explanation of the overall product innovation outcomes within the agri-food sector.

This paper aims to offer a reflection on the alliance between accounting theory and social research in general, focussing on the conjunction of accounting theory and ethnography in particular.

The author builds on Stefan Hirschauer’s methodological reflections on ethnography and the “silence of the social” to briefly re-articulate some of the ideas the author had associated, in an earlier piece, with the investigation of tacit coordination in accounting.

Ethnography is an intrinsically theoretical practice and also a particular form of accounting. As such, it presents a paradigm case for how accounting theory builds on, and emerges from, social research in joint efforts of breaking the silence of the social. Ethnographic research, like the practice of accounting and social research more generally, is associated with a stewardship of silence and an “ethics of mattering” (Karen Barad), and accounting theory is an invitation to reflect on the underlying practices of (dis-)articulation.

The paper invites readers to engage with accounting practice as a topic of systematic theoretical interest in exploring how we put the world on the record, understand the choices we make in the process and the silences we let lie.

This study describes how maintenance capability should be created during the design and construction phases of construction projects. Purpose of the abstract to define the elements for creating the maintenance capability and the process to be used in construction life cycle projects for buildings.

An inductive and qualitative research method was used to construct the proposed process based on the literature and 18 interviews in two large construction companies.

The results indicate that the maintenance phase is usually overlooked during the design and construction phases, and capabilities are not systematically built. In particular, processes are lacking in data management, causing severe problems in maintenance.

This study presents a process including key requirements and activities for creating maintenance capability in conjunction with the design and construction phases, which is novel to the literature. The validated process can be adapted based on the needs of the construction company.

An increasing number of Danish municipalities wish to minimize tax avoidance due to profit shifting in their public procurement. To facilitate this effort, this study aims to develop a firm-level indicator to assess the potential risk of profit shifting (PS-risk) from Danish subsidiaries of multinational corporations to subsidiaries in low-tax jurisdictions.

Drawing from previous research, PS-risk is assumed to depend on the maximum difference in the effective corporate tax rate between the Danish subsidiary and other subsidiaries under the global ultimate owner, in conjunction with the tax regulations relevant to profit shifting. The top 400 contractors in Danish municipalities from 2017 to 2019 are identified and their relative PS-risk is estimated by combining information about corporate ownership structure with country-specific information on corporate tax rates, tax regulations and profit shifting from three independent data sets.

The PS-risk estimates are highly significantly positively correlated across the data sets and show that 17%–23% of the total procurement sum of the Danish municipalities has been spent on contracts with corporations having a medium to high PS-risk. On average, PS-risk is highest for large non-Scandinavian multinational contractors in sectors such as construction, health and information processing.

Danish public procurers may use the indicator to screen potential suppliers and, if procurement regulations permit, to ensure high-PS-risk bidders document their tax practices.

The PS-risk indicator is novel, and to the best of the authors’ knowledge, the analysis provides the first estimate of PS-risk in Danish public procurement.

This paper aims to study the impact of tax avoidance on corporate risk. It also examines the moderating impact of tax risk on the relationship between tax avoidance and firm risk.

Based on available information in the DATASTREAM database about a sample of French firms listed in the CAC 40 from 2010 to 2022, the study uses the feasible generalized least squares method to investigate the impact of tax avoidance on firm risk and the moderating impact of tax risk. To check the robustness of our results, the authors changed the measurement of variables to identify potential biases and they significantly mitigated the endogeneity concerns using instrumental variable regression. Additional estimations were performed, first by using book-tax differences (BTD) and its components, i.e. temporary and permanent, and second by retesting hypotheses of years before the outbreak of the corona virus disease 2019 (COVID-19) pandemic.

The results show that tax avoidance negatively affects the firm risk while tax risk has a positive effect on firm risk. More importantly, tax risk moderates the negative impact of tax avoidance on the firm risk. When tax avoidance is associated with a high level of tax risk, it leads to a high firm risk. Accordingly, tax avoidance should be considered in conjunction with tax risk when studying the effect put on the firm risk. Further analyses indicate that tax risk moderates the negative relationship between permanent BTD and firm risk.

The major limitation of this study is that it focuses only on French-listed firms, which make it difficult to generalize the results. Furthermore, the authors did not introduce governance variables into our models. An effective governance system and transparent information can reduce some of the perverse effects of risky tax avoidance by reducing the tax avoidance costs. The obtained results are of great interest to researchers who need to include the tax risk concept in their examination of the tax avoidance impacts.

The results are useful for investors wishing to make sound decisions regarding risky tax avoidance practices. Furthermore, the results may signal the need for French policymakers to make more efforts to reduce risky tax avoidance activities that are harmful to investors. They must enforce the existence and the reporting of a tax risk management strategy by firms.

This study contributes to the growing body of literature on the tax avoidance effects with a special focus on firm risk. This study provides the first French evidence of the role of tax risk in the relationship between tax avoidance and firm risk.

The primary aim of this study is to identify and analyze the key factors that impact the intentions of Jordanian tourists to visit and revisit destinations using the Jannah Jo app.

A self-administered questionnaires via Google Forms was employed comprising a sample of 401 Jordanian tourists who have the Jannah Jo app. Partial least squares-structural equation modeling approach was applied for hypotheses testing.

The present investigation has revealed that the constructs of perceived ease of use (PEU), perceived usefulness (PU) and perceived value (PV) exerted a significant and positive impact on electronic word of mouth (e-WOM). Additionally, e-WOM was observed to wield a positive and significant influence on the attitudes of consumers' decision-making, thereby ultimately affecting the intentions of Jordanian tourists with regard to their decisions to visit and revisit destinations. Nevertheless, it is noteworthy that the results indicated that neither augmented reality nor content quality exhibited any statistically significant positive relationship with e-WOM.

Tourism agencies striving to encourage the adoption of smart applications must grasp the relevance of e-WOM within the contemporary digital milieu. Additionally, they should acknowledge the significance of tourists' intentions concerning both revisiting and initial visits. This research contends that such agencies ought to take into account the substantial influence exerted by PEU, PU and PV in shaping the favorable e-WOM discourse.

By integrating the technology acceptance model in conjunction with other relevant variables, this research strives to develop a comprehensive model that advances the comprehension of the intricate determinants affecting tourists' engagements with mobile applications. Furthermore, it is noteworthy that this study represents the initial investigation conducted in the Middle East, specifically in Jordan, on this subject matter.

The purpose of this paper is to ascertain the significant stimulating measures/enablers relating to the existing building regulations for promoting the adoption and overcoming the barriers to the uptake and implementation of the green building concept (GBC) in developing countries using Ghana as a case.

The quantitative research approach was used to attain the study’s goal. Purposive and snowball sampling techniques were found to be suitable for collecting data from 292 relevant stakeholders in Ghana’s construction industry. The mean score ranking technique, in conjunction with the relative importance index, was used to establish the relative ranking of, among other things, the stimulus measures for increasing green building uptake in Ghana. An exploratory factor analysis was also used to classify the most significant stimulation strategies for improving green building uptake.

“Educational programmes relevant to GBTs for developers, contractors, and policymakers,” “sufficient information on the cost and benefits of GBTs” and “mandated green building codes and regulations” were the top three listed stimulating measures to promote increasing use of green building technologies (GBTs). The enablers were classified as follows: government regulations and policies; commitment and GB research; education and publicity; and incentives and support.

The study was conducted in Ghana, a developing nation, and thus the findings and implications are peculiar to Ghana. However, the study’s findings have important practical implications for the adoption and marketing of GBCs and GBTs in other developing nations.

Prioritizing major stimulation initiatives may be beneficial in terms of overcoming the constraints to the adoption of GBCs and GBTs in developing countries.

Healthcare providers are under pressure due to increasing and more complex demands for services. Increased pressure on budgets and human resources adds to an ever-growing problem set. Competent leaders are in demand to ensure effective and well-performing healthcare organisations that deliver balanced results and high-quality services. Researchers have made significant efforts to identify and define determining competencies for healthcare leadership. Broad terms such as competence are, however, inherently at risk of becoming too generic to add analytical value. The purpose of this study is to suggest a holistic framework for understanding healthcare leadership competence, that can be crucial for operationalising important healthcare leadership competencies for researchers, decision-makers as well as practitioners.

In the present study, a critical interpretive synthesis (CIS) was conducted to analyse competency descriptions for healthcare leaders. The descriptions were retrieved from peer reviewed empirical studies published between 2010 and 2022 that aimed to identify healthcare services leadership competencies. Grounded theory was utilised to code the data and inductively develop new categories of healthcare leadership competencies. The categorisation was then analysed to suggest a holistic framework for healthcare leadership competence.

Forty-one papers were included in the review. Coding and analysing the competence descriptions resulted in 12 healthcare leadership competence categories: (1) character, (2) interpersonal relations, (3) leadership, (4) professionalism, (5) soft HRM, (6) management, (7) organisational knowledge, (8) technology, (9) knowledge of the healthcare environment, (10) change and innovation, (11) knowledge transformation and (12) boundary spanning. Based on this result, a holistic framework for understanding and analysing healthcare services leadership competencies was suggested. This framework suggests that the 12 categories of healthcare leadership competencies include a range of knowledge, skills and abilities that can be understood across the dimension personal – and technical, and organisational internal and – external competencies.

This literature review was conducted with the results of searching only two electronic databases. Because of this, there is a chance that there exist empirical studies that could have added to the development of the competence categories or could have contradicted some of the descriptions used in this analysis that were assessed as quite harmonised. A CIS also opens for a broader search, including the grey literature, books, policy documents and so on, but this study was limited to peer-reviewed empirical studies. This limitation could also have affected the result, as complex phenomenon such as competence might have been disclosed in greater details in, for example, books.

The holistic framework for healthcare leadership competences offers a common understanding of a “fuzzy” concept such as competence and can be used to identify specific competency needs in healthcare organisations, to develop strategic competency plans and educational programmes for healthcare leaders.

This study reveals a lack of consensus regarding the use and understanding of the concept of competence, and that key competencies addressed in the included papers are described vastly different in terms of what knowledge, skills and abilities they entail. This challenges the operationalisation of healthcare services leadership competencies. The proposed framework for healthcare services leadership competencies offers a common understanding of work-related competencies and a possibility to analyse key leadership competencies based on a holistic framework.

Output from the Irish Dairy Industry has grown rapidly since the abolition of quotas in 2015, with processors investing heavily in capacity expansion to deal with the extra milk volumes. Further capacity gains may be achieved by extending the processing season into the winter, a key enabler for which being the reduction of duration of the winter maintenance overhaul period. This paper aims to investigate if Lean Six Sigma tools and techniques can be used to enhance operational maintenance performance, thereby releasing additional processing capacity.

Combining the Six-Sigma Define, Measure, Analyse, Improve, Control (DMAIC) methodology and the structured approach of Turnaround Maintenance (TAM) widely used in process industries creates a novel hybrid model that promises substantial improvement in maintenance overhaul execution. This paper presents a case study applying the DMAIC/TAM model to Ireland’s largest dairy processing site to optimise the annual maintenance shutdown. The objective was to deliver a 30% reduction in the duration of the overhaul, enabling an extension of the processing season.

Application of the DMAIC/TAM hybrid resulted in process enhancements, employee engagement and a clear roadmap for the operations team. Project goals were delivered, and original objectives exceeded, resulting in €8.9m additional value to the business and a reduction of 36% in the duration of the overhaul.

The results demonstrate that the model provides a structure that promotes systematic working and a continuous improvement focus that can have substantial benefits for wider industry. Opportunities for further model refinement were identified and will enhance performance in subsequent overhauls.

To the best of the authors’ knowledge, this is the first time that the structure and tools of DMAIC and TAM have been combined into a hybrid methodology and applied in an Irish industrial setting.

The purpose of the study is to examine how operating efficiencies from incentive alignment compensate for rent extraction in family firms. The author asks whether ownership (1) improves operating efficiencies to increase firm value, (2) positively affects related-party transactions (RPTs), or (3) destroys firm value. Finally, the author assesses whether the incentive effect dominates the entrenchment effect.

This study employs a panel of 333 listed family firms (and 185 nonfamily firms) and handles endogeneity using a dynamic panel system GMM and panel VAR.

Ownership decreases discretionary expenses and increases asset utilization to add firm value. The efficiency gains generate more value in family firms, especially majority-held ones, than in nonmajority ones. However, ownership is also related to increased RPTs (especially dubious loans/guarantees), reducing firm value. RPTs destroy value more severely in the family (or group) firms than in nonfamily (nongroup) firms. It could be why ownership's positive impact on value is lower in family firms than in nonfamily firms. Overall, the incentive effect dominates the entrenchment effect and is robust to controlling private benefits of control in the dynamic ownership-value model.

(1) A family firm's ownership may not be optimal. (2) The firm's long-term commitment as a dynasty limits the scale of expropriation yet sustains impetus for long-term value creation. The paradox partly explains why large family holdings and firm-specific investments endure over generations. (3) This way, large ownership substitutes weak investor protection in India despite tunneling as skin in the game provides necessary investor confidence. (4) Future studies can examine whether extraction varies with family generations and how family characteristics affect the incentive effects.

(1) Concentrated ownership may not be a wrong policy choice in emerging markets to draw firm-specific investments. (2) Investors, auditors, or creditors must pay closer attention to loans/guarantees. (3) More vigorous enforcement, auditor scrutiny, and board oversight are needed.

Family firms are not necessarily a bad organization type that destroys investor wealth. They can be valuably efficient due to their ownership and wealth concentration, and frugality. They matter in the economic growth of a developing market like India.

(1) Extends ownership-performance research to family firms and shows that although ownership facilitates tunneling, the incentive effect dominates; (2) family ownership is not impacted by firm value; (3) family ownership levels reduce discretionary expenses and increase asset utilization to create added value, especially in majority-held family firms; (4) RPTs and loans/guarantees increase with ownership; (5) value erosion from RPTs is higher in family (group) firms than in other firms.