Search results

1 – 10 of 90
Open Access
Article
Publication date: 1 April 2024

Oliver Henk, Anatoli Bourmistrov and Daniela Argento

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains…

Abstract

Purpose

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

Design/methodology/approach

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

Findings

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Originality/value

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 5 April 2024

Rahul Soni, Madhvi Sharma, Ponappa K. and Puneet Tandon

In pursuit of affordable and nutrient-rich food alternatives, the symbiotic culture of bacteria and yeast (SCOBY) emerged as a selected food ink for 3D printing. The purpose of…

Abstract

Purpose

In pursuit of affordable and nutrient-rich food alternatives, the symbiotic culture of bacteria and yeast (SCOBY) emerged as a selected food ink for 3D printing. The purpose of this paper is to harness SCOBY’s potential to create cost-effective and nourishing food options using the innovative technique of 3D printing.

Design/methodology/approach

This work presents a comparative analysis of the printability of SCOBY with blends of wheat flour, with a focus on the optimization of process variables such as printing composition, nozzle height, nozzle diameter, printing speed, extrusion motor speed and extrusion rate. Extensive research was carried out to explore the diverse physical, mechanical and rheological properties of food ink.

Findings

Among the ratios tested, SCOBY, with SCOBY:wheat flour ratio at 1:0.33 exhibited the highest precision and layer definition when 3D printed at 50 and 60 mm/s printing speeds, 180 rpm motor speed and 0.8 mm nozzle with a 0.005 cm3/s extrusion rate, with minimum alteration in colour.

Originality/value

Food layered manufacturing (FLM) is a novel concept that uses a specialized printer to fabricate edible objects by layering edible materials, such as chocolate, confectionaries and pureed fruits and vegetables. FLM is a disruptive technology that enables the creation of personalized and texture-tailored foods, incorporating desired nutritional values and food quality, using a variety of ingredients and additions. This research highlights the potential of SCOBY as a viable material for 3D food printing applications.

Details

Rapid Prototyping Journal, vol. 30 no. 4
Type: Research Article
ISSN: 1355-2546

Keywords

Article
Publication date: 8 February 2024

Muneer Ahmad, Muhammad Bilal Zafar and Abida Perveen

This study aims to investigate the comparative importance of factors influencing the customer shift behavior from conventional to Islamic banking for consumer finance in Pakistan.

111

Abstract

Purpose

This study aims to investigate the comparative importance of factors influencing the customer shift behavior from conventional to Islamic banking for consumer finance in Pakistan.

Design/methodology/approach

First, a comprehensive analysis of the existing literature was conducted to identify a broad range of factors related to customer shift behavior. Through an expert sampling, 14 essential factors were chosen for further investigation. Second, a questionnaire was developed using the analytical hierarchy process (AHP). This questionnaire was then distributed among customers who had previously been using conventional banking services but had made a shift toward Islamic banking. The purpose of this questionnaire was to gather data and insights regarding their motivations and decision-making process behind the shift, and a sample 215 customers are taken in the study.

Findings

The results of AHP depicts that the religiosity is a most important factor influencing customers to shift from conventional to Islamic banking, and the second most important factor is pricing. The other subsequent important factors are reputation of the bank, marketing and promotion, service quality, behavior of banks staff, Shariah compliance, management, convenience, fastness and charges/fees. Whereas documentation, ambiance and recommendation are found least important factors to patronize Islamic banking.

Practical implications

The study recommends Islamic banks to create awareness, concentrating on religious factor to have a greater impact on growth of Islamic banking and shrinking of conventional banking. Further, it suggests Islamic banks to apply Shariah-recommended approach of doing business, to help community in best possible way and to launch differentiated marketing techniques to attract customers. It also proposes regulatory authorities to provide facilitation to Islamic banking business by providing level playing field similar to conventional banking, tax equality and conversion of public financing from conventional banking to Islamic banking.

Originality/value

The originality of this study lies in its comprehensive analysis of factors influencing consumer shift behavior from conventional to Islamic banking in the context of consumer finance in Pakistan. By using the AHP, the study provides a structured approach to understanding the relative importance of these factors. This is the uniqueness of the paper that it applies the AHP for the analysis. Furthermore, the study offers practical implications for Islamic banks and regulatory authorities to effectively address and capitalize on this consumer shift trend.

Details

Journal of Islamic Marketing, vol. 15 no. 5
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 18 May 2023

Orestes Vlismas

This study aims to explore the moderating effects of strategy on the relationship between working capital management (WCM) and profitability.

Abstract

Purpose

This study aims to explore the moderating effects of strategy on the relationship between working capital management (WCM) and profitability.

Design/methodology/approach

A data sample of 72,444 firm-year observations of US-listed firms during 2000–2020 was used. The research hypotheses were tested using a panel regression analysis and an appropriate research instrument that signifies a firm’s strategic positioning.

Findings

The prospecting (defending) strategy has a decreasing (increasing) moderating effect on the relationship between WCM and profitability. The empirical findings are not affected by the level of earnings management, the presence of motives to meet earnings targets or the intensity of unreported intangible assets. Additionally, the reported empirical results remain robust within the context of propensity score matching regression analysis, in the presence of nonlinear effects of WCM on profitability, when alternative measures of WCM are used, and between firms with an increase or decrease in future profitability or different levels of efficiency on net WCM investments.

Research limitations/implications

This study may stimulate future research exploring the moderating effects of various variables on the relationship between WCM and operating performance.

Practical implications

The findings highlight the importance of strategy for improving the performance evaluation of WCM policies and the prediction accuracy of the consequences of a strategy on short-term operating performance.

Originality/value

Prior empirical research has documented either a negative or positive relationship between WCM and profitability, which implies the presence of moderating effects of various factors. This study provides empirical evidence of the moderating effects of strategy on the relationship between WCM and profitability.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 21 February 2024

Seo-Hyeon Oh and Keun Park

Additive Manufacturing (AM) conventionally necessitates an intermediary slicing procedure using the standard tessellation language (STL) data, which can be computationally…

Abstract

Purpose

Additive Manufacturing (AM) conventionally necessitates an intermediary slicing procedure using the standard tessellation language (STL) data, which can be computationally burdensome, especially for intricate microcellular architectures. This study aims to propose a direct slicing method tailored for digital light processing-type AM processes for the efficient generation of slicing data for microcellular structures.

Design/methodology/approach

The authors proposed a direct slicing method designed for microcellular structures, encompassing micro-lattice and triply periodic minimal surface (TPMS) structures. The sliced data of these structures were represented mathematically and then convert into 2D monochromatic images, bypassing the time-consuming slicing procedures required by 3D STL data. The efficiency of the proposed method was validated through data preparations for lattice-based nasopharyngeal swabs and TPMS-based ellipsoid components. Furthermore, its adaptability was highlighted by incorporating 2D images of additional features, eliminating the requirement for complex 3D Boolean operations.

Findings

The direct slicing method offered significant benefits upon implementation for microcellular structures. For lattice-based nasopharyngeal swabs, it reduced data size by a factor of 1/300 and data preparation time by a factor of 1/8. Similarly, for TPMS-based ellipsoid components, it reduced data size by a factor of 1/60 and preparation time by a factor of 1/16.

Originality/value

The direct slicing method allows for bypasses the computational burdens associated with traditional indirect slicing from 3D STL data, by directly translating complex cellular structures into 2D sliced images. This method not only reduces data volume and processing time significantly but also demonstrates the versatility of sliced data preparation by integrating supplementary features using 2D operations.

Open Access
Article
Publication date: 16 January 2024

Valentina Cucino, Giulio Ferrigno, James Crick and Andrea Piccaluga

Recognizing novel entrepreneurial opportunities arising from a crisis is of paramount importance for firms. Hence, understanding the pivotal factors that facilitate firms in this…

Abstract

Purpose

Recognizing novel entrepreneurial opportunities arising from a crisis is of paramount importance for firms. Hence, understanding the pivotal factors that facilitate firms in this endeavor holds significant value. This study delves into such factors within a representative empirical context impacted by a crisis, drawing insights from existing literature on opportunity recognition during such tumultuous periods.

Design/methodology/approach

The authors conducted a qualitative inspection of 14 Italian firms during the COVID-19 pandemic crisis. The authors collected a rich body of multi-source qualitative data, including 34 interviews (with senior managers and entrepreneurs) and secondary data (press releases, videos, web interviews, newspapers, reports and academic articles) in two phases (March–August 2020 and September–December 2020).

Findings

The results suggest the existence of a process model of opportunity recognition during crises based on five entrepreneurial influencing factors (entrepreneurial knowledge, entrepreneurial alertness, entrepreneurial proclivity, entrepreneurial personality and entrepreneurial purpose).

Originality/value

Various scholars have highlighted that, in times of crises, it is not easy and indeed very challenging for entrepreneurs to identify novel entrepreneurial opportunities. However, recent research has shown that crises can also positively impact entrepreneurs and their capacity to identify new entrepreneurial opportunities. Given these findings, not much research has analyzed the process by which entrepreneurs identify novel entrepreneurial opportunities during crises. This study shows that some entrepreneurial influencing factors are very important to identify new entrepreneurial opportunities during crises.

Details

Journal of Small Business and Enterprise Development, vol. 31 no. 8
Type: Research Article
ISSN: 1462-6004

Keywords

Open Access
Article
Publication date: 19 December 2023

Rafal Kusa, Marcin Suder, Joanna Duda, Wojciech Czakon and David Juárez-Varón

This study investigates the impact of entrepreneurial orientation (EO) and knowledge management (KM) on firm performance (PERF), as well as the mediating role of KM in the EO–PERF…

Abstract

Purpose

This study investigates the impact of entrepreneurial orientation (EO) and knowledge management (KM) on firm performance (PERF), as well as the mediating role of KM in the EO–PERF (EO-PERF relationship). In particular, this study aims to explain the impact of KM on the relationship between the EO dimensions and PERF; dimensions are risk-taking (RT), innovativeness (IN) and proactiveness (PR).

Design/methodology/approach

This study uses structural equation modelling and fuzzy-set qualitative comparative analysis (fsQCA) methodologies to explore target relationships. The sample consists of 150 small furniture manufacturers operating in Poland (out of 1,480 in the population).

Findings

The study findings show that KM partially mediates the IN–PERF relationship. Furthermore, fsQCA reveals that KM accompanied by IN is a core condition that leads to PERF. Moreover, the absence of KM (accompanied by the absence of RT and IN) leads to the absence of PERF. In addition, the results show that all the variables examined (RT, IN, PR and KM) positively impact PERF.

Originality/value

This study explores the role of KM in the context of EO and its impact on PERF in the low-tech industry. The study uses simultaneously two methodologies that represent different approaches in the search for the expected relationships. The findings reveal that KM mediates the EO-PERF relationship.

Details

Journal of Knowledge Management, vol. 28 no. 11
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 15 April 2024

Zhaozhao Tang, Wenyan Wu, Po Yang, Jingting Luo, Chen Fu, Jing-Cheng Han, Yang Zhou, Linlin Wang, Yingju Wu and Yuefei Huang

Surface acoustic wave (SAW) sensors have attracted great attention worldwide for a variety of applications in measuring physical, chemical and biological parameters. However…

Abstract

Purpose

Surface acoustic wave (SAW) sensors have attracted great attention worldwide for a variety of applications in measuring physical, chemical and biological parameters. However, stability has been one of the key issues which have limited their effective commercial applications. To fully understand this challenge of operation stability, this paper aims to systematically review mechanisms, stability issues and future challenges of SAW sensors for various applications.

Design/methodology/approach

This review paper starts with different types of SAWs, advantages and disadvantages of different types of SAW sensors and then the stability issues of SAW sensors. Subsequently, recent efforts made by researchers for improving working stability of SAW sensors are reviewed. Finally, it discusses the existing challenges and future prospects of SAW sensors in the rapidly growing Internet of Things-enabled application market.

Findings

A large number of scientific articles related to SAW technologies were found, and a number of opportunities for future researchers were identified. Over the past 20 years, SAW-related research has gained a growing interest of researchers. SAW sensors have attracted more and more researchers worldwide over the years, but the research topics of SAW sensor stability only own an extremely poor percentage in the total researc topics of SAWs or SAW sensors.

Originality/value

Although SAW sensors have been attracting researchers worldwide for decades, researchers mainly focused on the new materials and design strategies for SAW sensors to achieve good sensitivity and selectivity, and little work can be found on the stability issues of SAW sensors, which are so important for SAW sensor industries and one of the key factors to be mature products. Therefore, this paper systematically reviewed the SAW sensors from their fundamental mechanisms to stability issues and indicated their future challenges for various applications.

Details

Sensor Review, vol. 44 no. 3
Type: Research Article
ISSN: 0260-2288

Keywords

Open Access
Article
Publication date: 18 May 2023

Anna Trubetskaya, Alan Ryan and Frank Murphy

This paper aims to introduce a model using a digital twin concept in a cold heading manufacturing and develop a digital visual management (VM) system using Lean overall equipment…

5002

Abstract

Purpose

This paper aims to introduce a model using a digital twin concept in a cold heading manufacturing and develop a digital visual management (VM) system using Lean overall equipment effectiveness (OEE) tool to enhance the process performance and establish Fourth Industrial Revolution (I4.0) platform in small and medium enterprises (SMEs).

Design/methodology/approach

This work utilised plan, do, check, act Lean methodology to create a digital twin of each machine in a smart manufacturing facility by taking the Lean tool OEE and digitally transforming it in the context of I4.0. To demonstrate the effectiveness of process digitisation, a case study was carried out at a manufacturing department to provide the data to the model and later validate synergy between Lean and I4.0 platform.

Findings

The OEE parameter can be increased by 10% using a proposed digital twin model with the introduction of a Level 0 into VM platform to clearly define the purpose of each data point gathered further replicate in projects across the value stream.

Research limitations/implications

The findings suggest that researchers should look beyond conversion of stored data into visualisations and predictive analytics to improve the model connectivity. The development of strong big data analytics capabilities in SMEs can be achieved by shortening the time between data gathering and impact on the model performance.

Originality/value

The novelty of this study is the application of OEE Lean tool in the smart manufacturing sector to allow SME organisations to introduce digitalisation on the back of structured and streamlined principles with well-defined end goals to reach the optimal OEE.

Details

International Journal of Lean Six Sigma, vol. 15 no. 8
Type: Research Article
ISSN: 2040-4166

Keywords

Open Access
Article
Publication date: 3 January 2024

Eloy Gil-Cordero, Pablo Ledesma-Chaves, Rocío Arteaga Sánchez and Ari Melo Mariano

The aim of this study is to examine the behavioral intention (BI) to adopt the Coinbase Wallet by Spanish users.

10724

Abstract

Purpose

The aim of this study is to examine the behavioral intention (BI) to adopt the Coinbase Wallet by Spanish users.

Design/methodology/approach

A survey was administered to individuals residing in Spain between March and April 2021. There were 301 questionnaires analyzed. This research applies a new predictive model based on technology acceptance model (TAM) 2, the unified theory of acceptance and use of technology (UTAUT) model, the theory of perceived risk and the commitment trust theory. A mixed partial least squares structural equation modeling (PLS-SEM)/fuzzy-set qualitative comparative analysis (fsQCA) methodology was employed for the modeling and data analysis.

Findings

The results showed that all the variables proposed have a direct and positive influence on the intention to use a Coinbase Wallet. The findings present clear directions for traders, investors and academics focused on improving their understanding of the characteristics of these markets.

Originality/value

First, this study addresses important concerns relating to the adoption of crypto-wallets during the global pandemic. Second, this research contributes to the existing literature by adding electronic word of mouth (e-WOM), trust, web quality and perceived risk as new drivers of the intention to use the Coinbase Wallet, providing unique and innovative insights. Finally, the study offers a solid methodological contribution by integrating linear (PLS) and nonlinear (fsQCA) techniques, showing that both methodologies provide a better understanding of the problem and a more detailed awareness of the patterns of antecedent factors.

Details

International Journal of Bank Marketing, vol. 42 no. 3
Type: Research Article
ISSN: 0265-2323

Keywords

Access

Year

Last week (90)

Content type

Article (90)
1 – 10 of 90