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Article
Publication date: 16 March 2023

Bolaji David Oladokun, Modupe Aduke Aboyade and Wahab Akanmu Aboyade

This study aims to find out the role of big data in the field of library and information science by considering the opportunities and challenges.

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Abstract

Purpose

This study aims to find out the role of big data in the field of library and information science by considering the opportunities and challenges.

Design/methodology/approach

This study, which was conducted on a desk, examined the rise and significance of big data in the field of library and information science in Nigeria. Also, systematic literature review is done, exploring blogs and wikis to gather data on the use of big data.

Findings

This study emphasizes that as data is the primary component in the creation of information, professionals in the fields of library and information science must develop the knowledge and abilities necessary to support big data analysis. It was determined that offering and facilitating big data analysis would guarantee our place as a priceless and crucial resource in the digital workplace.

Originality/value

To the best of the authors’ knowledge, this study will be one of its kind to examine the role of big data in the field of library and information science profession. Furthermore, the results of the study will expose librarians and information professionals on the opportunities and challenges inherent in the use of big data technologies.

Details

Library Hi Tech News, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0741-9058

Keywords

Article
Publication date: 7 July 2023

Robyn King, David Smith and Grace Williams

The paper’s purpose is to consider, using a transaction cost economics (TCE) framework, the mechanisms used by space agencies to encourage private investment in the commercial…

Abstract

Purpose

The paper’s purpose is to consider, using a transaction cost economics (TCE) framework, the mechanisms used by space agencies to encourage private investment in the commercial spaceflight sector.

Design/methodology/approach

The authors conducted a content analysis of 554 pages of news articles, relating to issues pertaining to partnerships between national government-based space agencies and private space travel providers, published over a 20-year period. Leximancer was used to initially screen the data and then the authors manually analysed the content to identify themes.

Findings

The data analysis revealed three themes, relating to: the uncertainty of space travel; National Aeronautics and Space Administration (NASA) stimulating innovation in the private sector; and risk, insurance and regulation. These themes informed by TCE reveal the “hierarchical” organisational forms used to achieve human spaceflight and then the “hybrids”, insurance and regulations used to stimulate private sector investment and innovation.

Originality/value

This paper contributes to the accounting literature by answering the calls of Alewine (2020) and Tucker and Alewine (2022a, b) for more research into accounting in the space context. Specifically, the paper contributes by identifying mechanisms used by NASA to stimulate private investment in the space travel sector, as well as issues that have affected the implementation of these mechanisms. The paper also contributes to the literature by, based on the analysis, identifying a series of reflections designed to stimulate further management accounting research in the space context.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 12 February 2024

Anas Ghazalat and Said AlHallaq

This study aims to investigate the effect of accounting conservatism and business strategies as mitigating tools for bankruptcy risk. It determines the association among these…

Abstract

Purpose

This study aims to investigate the effect of accounting conservatism and business strategies as mitigating tools for bankruptcy risk. It determines the association among these factors and provides insights into the effectiveness of accounting discretion and business strategies in decision-making.

Design/methodology/approach

The study uses a sample of 83 nonfinancial listed firms in ASE for the period from 2013 to 2019. Bankruptcy risk is measured using the Altman Z-score (1968). Accounting conservatism is measured using the accrual-based approach, and optimal business strategies are identified through cluster analysis.

Findings

The results indicate that accounting conservatism has a significant negative effect on bankruptcy risk. Increased application of accounting conservatism practices leads to a decrease in the level of bankruptcy risk. However, the type of business strategy adopted by firms does not have a significant impact on bankruptcy risk, suggesting that firms are not effectively implementing their strategies to mitigate this risk.

Research limitations/implications

This study focuses on nonfinancial listed firms in the ASE, limiting the generalizability of the findings to other contexts. The study's findings contribute to the understanding of the role of accounting conservatism in reducing bankruptcy risk but highlight the need for further research on the effectiveness of business strategies in mitigating this risk.

Originality/value

This study lies in understanding of the role of accounting discretion in financial evaluations and emphasizes the importance of accounting conservatism as a tool for mitigating bankruptcy risk. The study's insights provide valuable guidance to practitioners, regulators and researchers in this field.

Details

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

Keywords

Article
Publication date: 31 October 2023

Kyungeun Kwon, Mi Zhou, Tawei Wang, Xu Cheng and Zhilei Qiao

Both the SEC (Securities and Exchange Commission) and the popular press have routinely criticized firms for the complexity of their financial disclosures. This study aims to…

Abstract

Purpose

Both the SEC (Securities and Exchange Commission) and the popular press have routinely criticized firms for the complexity of their financial disclosures. This study aims to investigate how financial analysts respond to the tone complexity of firm disclosures.

Design/methodology/approach

Using approximately 20,000 earnings conference call transcripts of S&P 1,500 firms between 2005 and 2015, the authors first calculate the abnormal negative tone, the measure of tone complexity; then use such tone measure in econometric models to examine analyst forecast behavior. The authors also test the robustness of the results under different model specifications, tone word lists and alternative tone measure calculations.

Findings

Consistent with the notion that analysts respond to the information demand from investors and incur more costs and effort to analyze firm disclosure when the tone is more complex, the authors find that higher tone complexity is positively and significantly associated with more analyst following, longer report duration, more forecast revisions, larger forecast error and larger forecast dispersion. In addition, the authors find that tone complexity has a long-term impact on analyst following but has a limited long-term impact on analyst report duration, analyst revision, forecast error and dispersion.

Originality/value

This study complements existing literature by highlighting the information role of financial analysts and by providing evidence that analysts incorporate the management tone disclosed during conference calls to adjust their forecasting behaviors. The results can be used by policymakers as evidence and support for further improving firm communication from a new dimension of disclosure tone.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 21 March 2024

Monica J. Barratt, Ross Coomber, Michala Kowalski, Judith Aldridge, Rasmus Munksgaard, Aili Malm, James Martin and David Décary-Hétu

Drug cryptomarkets increase information available to market actors, which should reduce information asymmetry and increase market efficiency. This study aims to determine whether…

Abstract

Purpose

Drug cryptomarkets increase information available to market actors, which should reduce information asymmetry and increase market efficiency. This study aims to determine whether cryptomarket listings accurately represent the advertised substance, weight or number and purity, and whether there are differences in products purchased from the same listing multiple times.

Design/methodology/approach

Law enforcement drug purchases – predominantly cocaine, methamphetamine, MDMA and heroin – from Australian cryptomarket vendors (n = 38 in 2016/2017) were chemically analysed and matched with cryptomarket listings (n = 23). Descriptive and comparative analyses were conducted.

Findings

Almost all samples contained the advertised substance. In most of these cases, drugs were either supplied as-advertised-weight or number, or overweight or number. All listings that quantified purity overestimated the actual purity. There was no consistent relationship between advertised purity terms and actual purity. Across the six listings purchased from multiple times, repeat purchases from the same listing varied in purity, sometimes drastically, with wide variation detected on listings purchased from only one month apart.

Research limitations/implications

In this data set, cryptomarket listings were mostly accurate, but the system was far from perfect, with purity overestimated. A newer, larger, globally representative sample should be obtained to test the applicability of these findings to currently operating cryptomarkets.

Originality/value

This paper reports on the largest data set of forensic analysis of drug samples obtained from cryptomarkets, where data about advertised drug strength/dose were obtained.

Details

Drugs, Habits and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2752-6739

Keywords

Article
Publication date: 6 February 2024

Anthony Olukayode Yusuf, Adedeji Afolabi, Abiola Akanmu, Homero Murzi, Andres Nieto Leal, Sheryl Ball and Andrea Ofori-Boadu

There is a growing mismatch between the skill demands of the industry and the offerings of academia. One way of reducing this mismatch is by improving collaborations between…

Abstract

Purpose

There is a growing mismatch between the skill demands of the industry and the offerings of academia. One way of reducing this mismatch is by improving collaborations between practitioners and instructors using web-networking platforms. However, it is important to understand practitioners’ considerations while collaborating with instructors. Therefore, this study identified these considerations in order to infer inputs for the design of the graphical user interface (GUI) of a web-based platform for connecting instructors and practitioners.

Design/methodology/approach

A mixed method was adopted through a survey and focus group. A survey was used to capture practitioners’ considerations while collaborating with instructors for student development, and a focus group helped uncover an in-depth understanding of the study phenomena. The data were analyzed using descriptive and inferential statistics and thematic analysis.

Findings

The results show the willingness of practitioners to collaborate with instructors for student development, the ways by which practitioners are willing to meet instructors' course-support needs and their considerations in deciding to do so. Slight differences were observed between the results of the survey and the focus group regarding the ranking of the practitioners’ considerations. The study highlighted demographic differences in practitioners’ considerations when deciding on meeting instructors' course-support needs. The results provide a basis to deduce the GUI inputs of web-networking platforms for connecting instructors and practitioners.

Originality/value

This study revealed practitioners’ design needs and GUI inputs to facilitate the design of web-networking platforms for connecting instructors and practitioners. This study also contributes to user interface design principles, theories on individual differences and practitioners’ involvement in student professional development.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 1 March 2024

Asif Ur Rehman, Pedro Navarrete-Segado, Metin U. Salamci, Christine Frances, Mallorie Tourbin and David Grossin

The consolidation process and morphology evolution in ceramics-based additive manufacturing (AM) are still not well-understood. As a way to better understand the ceramic selective…

Abstract

Purpose

The consolidation process and morphology evolution in ceramics-based additive manufacturing (AM) are still not well-understood. As a way to better understand the ceramic selective laser sintering (SLS), a dynamic three-dimensional computational model was developed to forecast thermal behavior of hydroxyapatite (HA) bioceramic.

Design/methodology/approach

AM has revolutionized automotive, biomedical and aerospace industries, among many others. AM provides design and geometric freedom, rapid product customization and manufacturing flexibility through its layer-by-layer technique. However, a very limited number of materials are printable because of rapid melting and solidification hysteresis. Melting-solidification dynamics in powder bed fusion are usually correlated with welding, often ignoring the intrinsic properties of the laser irradiation; unsurprisingly, the printable materials are mostly the well-known weldable materials.

Findings

The consolidation mechanism of HA was identified during its processing in a ceramic SLS device, then the effect of the laser energy density was studied to see how it affects the processing window. Premature sintering and sintering regimes were revealed and elaborated in detail. The full consolidation beyond sintering was also revealed along with its interaction to baseplate.

Originality/value

These findings provide important insight into the consolidation mechanism of HA ceramics, which will be the cornerstone for extending the range of materials in laser powder bed fusion of ceramics.

Details

Rapid Prototyping Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2546

Keywords

Article
Publication date: 21 September 2023

Robert Faff, David Mathuva, Mark Brosnan, Sebastian Hoffmann, Catalin Albu, Searat Ali, Micheal Axelsen, Nikki Cornwell, Adrian Gepp, Chelsea Gill, Karina Honey, Ihtisham Malik, Vishal Mehrotra, Olayinka Moses, Raluca Valeria Ratiu, David Tan and Maciej Andrzej Tuszkiewicz

The authors passively apply a researcher profile pitch (RPP) template tool in accounting and across a range of Business School disciplines.

Abstract

Purpose

The authors passively apply a researcher profile pitch (RPP) template tool in accounting and across a range of Business School disciplines.

Design/methodology/approach

The authors document a diversity of worked examples of the RPP. Using an auto-ethnographic research design, each showcased researcher reflects on the exercise, highlighting nuanced perspectives drawn from their experience. Collectively, these examples and associated independent narratives allow the authors to identify common themes that provide informative insights to potential users.

Findings

First, the RPP tool is helpful for accounting scholars to portray their essential research stream. Moreover, the tool proved universally meaningful and applicable irrespective of research discipline or research experience. Second, it offers a distinct advantage over existing popular research profile platforms, because it demands a focused “less”, that delivers a meaningful “more”. Further, the conciseness of the RPP design makes it readily amenable to iteration and dynamism. Third, the authors have identified specific situations of added value, e.g. initiating research collaborations and academic job market preparation.

Practical implications

The RPP tool can provide the basis for developing a scalable interactive researcher exchange platform.

Originality/value

The authors argue that the RPP tool potentially adds meaningful incremental value relative to existing popular platforms for gaining researcher visibility. This additional value derives from the systematic RPP format, combined with the benefit of easy familiarity and strong emphasis on succinctness. Additionally, the authors argue that the RPP adds a depth of nuanced novel information often not contained in other platforms, e.g. around the dimensions of “data” and “tools”. Further, the RPP gives the researcher a “personality”, most notably through the dimensions of “contribution” and “other considerations”.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 28 March 2024

Elisa Gonzalez Santacruz, David Romero, Julieta Noguez and Thorsten Wuest

This research paper aims to analyze the scientific and grey literature on Quality 4.0 and zero-defect manufacturing (ZDM) frameworks to develop an integrated quality 4.0 framework…

Abstract

Purpose

This research paper aims to analyze the scientific and grey literature on Quality 4.0 and zero-defect manufacturing (ZDM) frameworks to develop an integrated quality 4.0 framework (IQ4.0F) for quality improvement (QI) based on Six Sigma and machine learning (ML) techniques towards ZDM. The IQ4.0F aims to contribute to the advancement of defect prediction approaches in diverse manufacturing processes. Furthermore, the work enables a comprehensive analysis of process variables influencing product quality with emphasis on the use of supervised and unsupervised ML techniques in Six Sigma’s DMAIC (Define, Measure, Analyze, Improve and Control) cycle stage of “Analyze.”

Design/methodology/approach

The research methodology employed a systematic literature review (SLR) based on PRISMA guidelines to develop the integrated framework, followed by a real industrial case study set in the automotive industry to fulfill the objectives of verifying and validating the proposed IQ4.0F with primary data.

Findings

This research work demonstrates the value of a “stepwise framework” to facilitate a shift from conventional quality management systems (QMSs) to QMSs 4.0. It uses the IDEF0 modeling methodology and Six Sigma’s DMAIC cycle to structure the steps to be followed to adopt the Quality 4.0 paradigm for QI. It also proves the worth of integrating Six Sigma and ML techniques into the “Analyze” stage of the DMAIC cycle for improving defect prediction in manufacturing processes and supporting problem-solving activities for quality managers.

Originality/value

This research paper introduces a first-of-its-kind Quality 4.0 framework – the IQ4.0F. Each step of the IQ4.0F was verified and validated in an original industrial case study set in the automotive industry. It is the first Quality 4.0 framework, according to the SLR conducted, to utilize the principal component analysis technique as a substitute for “Screening Design” in the Design of Experiments phase and K-means clustering technique for multivariable analysis, identifying process parameters that significantly impact product quality. The proposed IQ4.0F not only empowers decision-makers with the knowledge to launch a Quality 4.0 initiative but also provides quality managers with a systematic problem-solving methodology for quality improvement.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 31 July 2023

Anurag Tiwari and Priyabrata Mohapatra

The purpose of this study is to formulate a new class of vehicle routing problem with an objective to minimise the total cost of raw material collection and derive a new approach…

Abstract

Purpose

The purpose of this study is to formulate a new class of vehicle routing problem with an objective to minimise the total cost of raw material collection and derive a new approach to solve optimization problems. This study can help to select the optimum number of suppliers based on cost.

Design/methodology/approach

To model the raw material vehicle routing problem, a mixed integer linear programming (MILP) problem is formulated. An interesting phenomenon added to the proposed problem is that there is no compulsion to visit all suppliers. To guarantee the demand of semiconductor industry, all visited suppliers should reach a given raw material capacity requirement. To solve the proposed model, the authors developed a novel hybrid approach that is a combination of block and edge recombination approaches. To avoid bias, the authors compare the results of the proposed methodology with other known approaches, such as genetic algorithms (GAs) and ant colony optimisation (ACO).

Findings

The findings indicate that the proposed model can be useful in industries, where multiple suppliers are used. The proposed hybrid approach provides a better sequence of suppliers compared to other heuristic techniques.

Research limitations/implications

The data used in the proposed model is generated based on previous literature. The problem derives from the assumption that semiconductor industries use a variety of raw materials.

Practical implications

This study provides a new model and approach that can help practitioners and policymakers select suppliers based on their logistics costs.

Originality/value

This study provides two important contributions in the context of the supply chain. First, it provides a new variant of the vehicle routing problem in consideration of raw material collection; and second, it provides a new approach to solving optimisation problems.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

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