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The Handbook of Road Safety Measures
Type: Book
ISBN: 978-1-84855-250-0

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Article
Publication date: 2 January 2020

Kuan-Yu Lin, Yi-Ting Wang and Travis K. Huang

The number of smartphone users has increased with the maturity of mobile networks, which has not only led to a new lifestyle but has also facilitated the development of…

Abstract

Purpose

The number of smartphone users has increased with the maturity of mobile networks, which has not only led to a new lifestyle but has also facilitated the development of mobile application services. Smartphones are regarded as essential communication devices. Currently, diverse groups of people are considering using mobile payment services. Thus, the motives for using mobile payment as well as individual motives for continuing usage are of great research interest. The purpose of this paper is to examine the behavioral motivations underlying individual intentions to continue using mobile payment.

Design/methodology/approach

To explore the factors affecting the intention to use mobile payment services, this study constructed a theoretical framework based on cost-benefit theory that also considers social influences to form an integrated research model that explains the intentions of individuals to use mobile payment services. Online questionnaires were used to evaluate individuals with experience using mobile payment services. A total of 302 questionnaires were collected. Structural equation modeling was employed to assess the relationships among factors included in the research model.

Findings

Perceived value, social norms and social self-image played crucial roles in the intention to use mobile payment services. Furthermore, perceived benefits (relative advantage and service compatibility) and perceived costs (security risks and perceived fees) determined users’ perceived value. Social self-image positively affected users’ perceived value; in the context of a mobile-oriented information system, the ability of a mobile payment service to satisfy a user’s demands with respect to social self-image influenced the user’s perceived value of using such services.

Originality/value

This study contributes to a theoretical understanding of factors that explain users’ intention to use mobile payment services.

Details

Online Information Review, vol. 44 no. 1
Type: Research Article
ISSN: 1468-4527

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Article
Publication date: 29 October 2019

Tom Tyson and Carol A. Adams

Theorizing in the extant sustainability assurance literature is limited. This paper aims to identify apposite organizational theories from related fields which scholars…

Abstract

Purpose

Theorizing in the extant sustainability assurance literature is limited. This paper aims to identify apposite organizational theories from related fields which scholars could apply to sustainability assurance research. Through the introduction of theoretical perspectives new to the field, the authors seek to extend current research.

Design/methodology/approach

A literature review was undertaken and papers using theory to examine research questions concerned with sustainability assurance and business sustainability issues more broadly were categorized by theory and sub area of focus. The authors then considered how organizational theories used in other areas of business sustainability research might augment the current paucity of theorizing applied in sustainability assurance research, thereby opening up new research possibilities.

Findings

The review identified gaps in current theorizing in sustainability assurance research and theoretical frameworks which have the potential to augment research avenues in sustainability assurance, enhance the way researchers interpret their data and increase the understanding of sustainability assurance decisions.

Practical implications

Innovation in sustainability assurance research may lead to developments in sustainability assurance practice, which enhances the credibility of sustainability reports. It will inform ongoing debate regarding whether sustainability assurance should be mandatory, whether a specific reporting format and level of assurance should be prescribed, how the practice can be developed and whether alternatives to enhancing the credibility of sustainability reports need to be found.

Social implications

Enhanced theorizing may shed light on whether sustainability assurance enhances the credibility of sustainability disclosures and whether it leads, or fails to lead, to real improvements in preparers' sustainability-related practices.

Originality/value

By identifying theories which could be applied to sustainability assurance research, this paper facilitates the development of new avenues of research and new ways of interpreting data from the field.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 2
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 29 June 2012

Larissa von Alberti‐Alhtaybat, Khaled Hutaibat and Khaldoon Al‐Htaybat

The purpose of this paper is to map corporate disclosure theories as a step towards filling a gap in the theoretical background for corporate disclosure research. The…

Abstract

Purpose

The purpose of this paper is to map corporate disclosure theories as a step towards filling a gap in the theoretical background for corporate disclosure research. The purpose of the map is to encompass a range of particular theories relating to corporate disclosure and to demonstrate the complex relationships between different notions of the financial disclosure phenomenon. This will help new researchers to understand how particular corporate disclosure theories are related, as well as help with teaching accounting theories at undergraduate and postgraduate level.

Design/methodology/approach

A deductive and inductive approach to theory building was applied. The deductive approach suggests identifying the gap in the literature, the inductive approach then prescribes theory building in three stages: phenomenon observation, categorisation and relationship building. This approach serves to develop a theoretical map integrating the corporate disclosure theories.

Findings

The paper discusses theories that recognise actual features of financial markets – market failure, information asymmetry and adverse selection – to provide an explanation for the existence of corporate reporting regulations and managerial incentives, which control and determine the maximum level of corporate information under these conditions. It then integrates these theories in a map seeking to explain corporate disclosure levels, mandatory and voluntary, financial and narrative. A combination of theoretical supplements – codification theory, Dye's theory of mandatory and voluntary disclosure, and disclosure transformation theory – are proposed in this framework as theories to explain processes of change in mandatory and voluntary corporate disclosure in practice.

Originality/value

Another benefit mapping these theories is to provide useful insights into existing disclosure theories, which may help to explain why some empirical results have been inconsistent with the predictions of these theories. No similar attempts have been published in the accounting literature.

Details

Journal of Financial Reporting and Accounting, vol. 10 no. 1
Type: Research Article
ISSN: 1985-2517

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Book part
Publication date: 1 December 2009

Abdelmohsen M. Desoky

Purpose – The purpose of this article is to examine the Internet financial reporting (IFR) practice by listed companies in Egypt as one of the emerging markets (EMs) and…

Abstract

Purpose – The purpose of this article is to examine the Internet financial reporting (IFR) practice by listed companies in Egypt as one of the emerging markets (EMs) and investigate empirically some company characteristics as determinants of such practice.

Methodology/approach – Using a 39-item index, content analysis of websites was performed for 88 of the most active Egyptian listed companies on the Egyptian Stock Exchange (EGX). Further, the article employs statistical analysis to test the association between six company characteristics (independent variables) and the extent of the IFR (including three dependent variables).

Findings – Among the sampled companies, only 57 have accessible websites and 45 provide financial information in their websites. The results of univariate analysis, which were verified by multivariate linear regression, show that some company characteristics (e.g. size, profitability, foreign listing and ownership structure) are significantly positively associated with the IFR, while legal form is significantly negatively associated.

Research limitations and implications – The scope of this study is limited to a relatively small sample of Egyptian listed companies and they may not represent all of the possible listed companies. It would be interesting to duplicate this study in other EM countries which have many similarities to the Egyptian environment.

Originality/value – This investigation concerned a country with an EM – Egypt. Few articles have provided insight into the IFR practices of listed companies in Egypt as one of the EM. Unlike previous studies conducted in Egypt, the current study provides evidence regarding two company characteristics, for the first time in Egypt, namely ‘ownership structure’ and ‘legal form’ as explanatory variables of the extent of IFR by listed companies in EGX.

Details

Accounting in Emerging Economies
Type: Book
ISBN: 978-1-84950-626-7

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Article
Publication date: 2 March 2020

Antonio Nesticò and Gabriella Maselli

The purpose of the paper is to characterize an evaluation protocol of the social discount rate (SDR). This is based on the social rate of time preference (SRTP…

Abstract

Purpose

The purpose of the paper is to characterize an evaluation protocol of the social discount rate (SDR). This is based on the social rate of time preference (SRTP) principles, according to which the investment selection process must tend to maximize the utility of the community.

Design/methodology/approach

The theoretical reference of the evaluation protocol is represented by the Ramsey formula. It is widely used in many countries with advanced economics for the SRTP estimation, through the maximization of the Social Welfare Function (SWF).

Findings

The protocol structure and the protocol applications to the Italian and US economies explain how the SDR value is influenced by the socio-economic structure of the single nation.

Research limitations/implications

The strong variability of the results of the SDR according to the theoretical approach of reference and the operating path that follows can lead to judgments decidedly divergent on the acceptability of the public project, hence, the important policy implications for the entire allocation process of public resources.

Practical implications

The applications allow to highlight the important operational problems that must be resolved with regard to the choice of the time intervals of the evaluations, as well as logical-operational tools to be used to express estimates of parameters.

Social implications

They are relevant in relation to the effects of a more equitable allocation of the resources.

Originality/value

The protocol for the SDR estimation is based both on solid disciplinary principles and on objective data of non-complex availability and representative of the economic and socio-demographic context of the country in which the decision-making process is implemented.

Details

Journal of Economic Studies, vol. 47 no. 3
Type: Research Article
ISSN: 0144-3585

Keywords

Content available
Article
Publication date: 7 October 2020

Adam J. Brubakken, John M. Dickens, Jason Anderson and William Cunningham

This paper aims to explore effective supply chain principles, through the theory of transaction cost economics, as measures to improve current contingency pharmaceutical…

Abstract

Purpose

This paper aims to explore effective supply chain principles, through the theory of transaction cost economics, as measures to improve current contingency pharmaceutical item shortfalls in the Air Force Medical Service (AFMS) Contingency Pharmaceutical Programme.

Design/methodology/approach

In this research, AFMS contingency pharmaceutical data was collected from various databases, including the Joint Medical Asset Repository, Medical Contingency Requirements Workflow and the Medical Requirements List. Through the methodology of cost-benefit analysis, alternative sourcing and fulfilment practices are evaluated.

Findings

The findings of this research indicate that the application of centralized purchasing principles, in an effort to leverage prime vendor contract fill rates for shortage items, can lead to 12%–17% increases in pharmaceutical material availability across the programme.

Originality/value

This research clearly shows that consolidating demand for shortage items across Active Duty War Reserve Material assemblages, though applications of centralized purchasing principles that leverage prime vendor contract fill rates, can lead to substantial increases in material availability at costs that justify the calculated benefits.

Details

Journal of Defense Analytics and Logistics, vol. 4 no. 2
Type: Research Article
ISSN: 2399-6439

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Article
Publication date: 23 September 2013

Zayyad Abdul-Baki, Ahmad Bukola Uthman, Atanda Aliu Olanrewaju and Solihu Aramide Ibrahim

This paper aims to argue that the methodologies adopted by the conventional management accounting in selecting between or among two or more alternative courses of action…

Abstract

Purpose

This paper aims to argue that the methodologies adopted by the conventional management accounting in selecting between or among two or more alternative courses of action, both in the long-term and the short-term decision making endeavours conflict with the overall objective ( falah) of Islamic enterprises.

Design/methodology/approach

The paper explores relevant literatures (including the Qur'an and the Hadeeth) to ascertain the objective of an Islamic enterprise and suggest an alternative approach, in making a choice among alternative courses of action, that aligns with the Islamic socio-economic objective ( falah).

Findings

The paper suggests that both in long-term and short-term decision making endeavours, cost-benefit comparison (where cost includes negative externalities) rather than discounted cashflow techniques or contribution margin should be adopted in making a final choice among alternatives to achieve falah.

Research limitations/implications

The paper has not considered other objectives that may be pursued by an organisation beside profit maximization whether short-term or long-term.

Practical implications

The paper expands the frontiers of knowledge in Islamic accounting by exposing the inadequacy of the conventional management accounting decision making methods.

Originality/value

This paper explores the Islamic perspective of the conventional management accounting which is rare among scholars of accounting.

Details

Journal of Islamic Accounting and Business Research, vol. 4 no. 2
Type: Research Article
ISSN: 1759-0817

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Article
Publication date: 1 June 2010

H. Frank Cervone

The purpose of this paper is to describe how cost benefit analysis can be used as a tool for financial‐based decision making in digital library project management.

Abstract

Purpose

The purpose of this paper is to describe how cost benefit analysis can be used as a tool for financial‐based decision making in digital library project management.

Design/methodology/approach

Using theory and example, the author discusses the use of cost benefit analysis in cases where the financial value of costs versus benefits must be considered.

Findings

Cost benefit analysis is useful as a tool for making project decisions based on financial considerations. However, given the inherent subjectivity of valuation of intangibles, the outcome of a cost benefit analysis is not absolute.

Originality/value

This paper fills a gap in the digital library project management literature by applying a tool that has been traditionally used in large‐scale, governmental project plans to the world of library project management. In doing so, project managers in libraries will be better prepared to make decisions based on financial considerations.

Details

OCLC Systems & Services: International digital library perspectives, vol. 26 no. 2
Type: Research Article
ISSN: 1065-075X

Keywords

Content available
Article
Publication date: 27 June 2020

Maria Mora Rodríguez, Francisco Flores Muñoz and Diego Valentinetti

The purpose of this paper is to explore the impact of recent developments in corporate reporting, specifically from the carbon disclosure project (CDP) environment, in the…

Abstract

Purpose

The purpose of this paper is to explore the impact of recent developments in corporate reporting, specifically from the carbon disclosure project (CDP) environment, in the evolution of European post-crisis financial markets.

Design/methodology/approach

Theoretical and instrumental advancements from nonlinear dynamics have been applied to the analysis of market behaviour and the online presence or reputation of major European listed banks.

Findings

The application of a nonlinear statistical methodology (i.e. the autoregressive fractionally integrated moving average [ARFIMA] estimation model) demonstrates the presence of a long history of collected data, thus indicating a certain degree of predictability in the time series. Also, this study confirms the existence of structural breakpoints, specifically the impact of the CDP reporting in both stock prices and online search trends of the sampled companies for certain periods.

Research limitations/implications

This study introduces new methodological perspectives in corporate reporting studies, as the application of nonlinear techniques can be more effective in capturing corporate transparency issues. A limitation to overcome is to explore whether the impact of reporting is different due to the specific reporting behaviour each company adopts.

Practical implications

The “breakpoint” concept should enlighten the importance to firms of providing more information in specific moments, which can impact on both traditional (i.e. stock prices) and modern (i.e. online popularity) performance metrics. Additionally, it should be taken into account by stakeholders, when analysing the accountability of firms to improve their decision-making processes and policymakers, for monitoring and contrasting speculative and insider trading activities.

Social implications

Online search trends represent a new public attitude to how society “measures” the effectiveness of firms’ disclosure behaviours.

Originality/value

Combining ARFIMA with structural break techniques can be regarded as a relevant and complementary addition to classic “market reaction” or “value relevance” techniques.

Details

Journal of Financial Reporting and Accounting, vol. 19 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

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