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1 – 10 of 602
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

Open Access
Article
Publication date: 14 March 2024

Ivan D. Trofimov

In this paper we examine the validity of the J-curve hypothesis in four Southeast Asian economies (Indonesia, Malaysia, the Philippines and Thailand) over the 1980–2017 period.

Abstract

Purpose

In this paper we examine the validity of the J-curve hypothesis in four Southeast Asian economies (Indonesia, Malaysia, the Philippines and Thailand) over the 1980–2017 period.

Design/methodology/approach

We employ the linear autoregressive distributed lags (ARDL) model that captures the dynamic relationships between the variables and additionally use the nonlinear ARDL model that considers the asymmetric effects of the real exchange rate changes.

Findings

The estimated models were diagnostically sound, and the variables were found to be cointegrated. However, with the exception of Malaysia, the short- and long-run relationships did not attest to the presence of the J-curve effect. The trade flows were affected asymmetrically in Malaysia and the Philippines, suggesting the appropriateness of nonlinear ARDL in these countries.

Originality/value

The previous research tended to examine the effects of the real exchange rate changes on the agricultural trade balance and specifically the J-curve effect (deterioration of the trade balance followed by its improvement) in the developed economies and rarely in the developing ones. In this paper, we address this omission.

Details

Review of Economics and Political Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2356-9980

Keywords

Article
Publication date: 17 July 2023

Mukesh Kondala, Sai Sudhakar Nudurupati and Raja Phani Pappu

The circular economy (CE) represents an industry-wide transition from linear to circular processes. There has been a proliferation of literature on CE in the last decade. However…

Abstract

Purpose

The circular economy (CE) represents an industry-wide transition from linear to circular processes. There has been a proliferation of literature on CE in the last decade. However, the existing studies on the adaption of CE in small and medium-sized enterprises (SMEs) are scarce. This study aims to develop a research agenda and the way forward for future researchers focusing on the adoption of CE.

Design/methodology/approach

This article analyses the CE concepts through a Systematic Literature Review (SLR). Coding and content analysis are performed to generate emergent themes with the help of “Atlas.ti” software.

Findings

The authors uncovered the contemporary significance of adopting CE and the state-of-the-art literature on CE. The study's findings fall into four broad themes: Technical know-how, resource and process optimization, reverse practices and technology and innovation. Ten thought-provoking questions were identified in the four themes that researchers can explore further in embracing CE to achieve sustainability in SMEs.

Practical implications

The study has highlighted the importance of CE adoption and CE's benefits to stakeholders across all three dimensions, i.e. social, economic and ecological. Practitioners can use the agenda in four themes to strengthen the practitioners' existing practices in SMEs to promote CE.

Originality/value

The study's uniqueness is the supply of current knowledge from diverse literature and practical consequences for SMEs. This study opens new lines of inquiry to adopt CE in SMEs, streamlining the existing literature into four themes to focus future research.

Details

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

Keywords

Article
Publication date: 17 July 2023

Ali Nikseresht, Davood Golmohammadi and Mostafa Zandieh

This study reviews scholarly work in sustainable green logistics and remanufacturing (SGLR) and their subdisciplines, in combination with bibliometric, thematic and content…

1211

Abstract

Purpose

This study reviews scholarly work in sustainable green logistics and remanufacturing (SGLR) and their subdisciplines, in combination with bibliometric, thematic and content analyses that provide a viewpoint on categorization and a future research agenda. This paper provides insight into current research trends in the subjects of interest by examining the most essential and most referenced articles promoting sustainability and climate-neutral logistics.

Design/methodology/approach

For the literature review, the authors extracted and sifted 2180 research and review papers for the period 2008–2023 from the Scopus database. The authors performed bibliometric and content analyses using multiple software programs such as Gephi, VOSviewer and R programming.

Findings

The SGLR papers can be grouped into seven clusters: (1) The circular economy facets; (2) Decarbonization of operations to nurture a climate-neutral business; (3) Green sustainable supply chain management; (4) Drivers and barriers of reverse logistics and the circular economy; (5) Business models for sustainable logistics and the circular economy; (6) Transportation problems in sustainable green logistics and (7) Digitalization of logistics and supply chain management.

Practical implications

In this review, fundamental ideas are established, research gaps are identified and multiple future research subjects are proposed. These propositions are categorized into three main research streams, i.e. (1) Digitalization of SGLR, (2) Enhancing scopes, sectors and industries in the context of SGLR and (3) Developing more efficient and effective climate-neutral and climate change-related solutions and promoting more environmental-related and sustainability research concerning SGLR. In addition, two conceptual models concerning SGLR and climate-neutral strategies are developed and presented for managers and practitioners to consider when adopting green and sustainability principles in supply chains. This review also highlights the need for academics to go beyond frameworks and build new techniques and instruments for monitoring SGLR performance in the real world.

Originality/value

This study provides an overview of the evolution of SGLR; it also clarifies concepts, environmental concerns and climate change practices, particularly those directed to supply chain management.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 23 January 2024

David James Schmidtke, Mai Nguyen and Sharyn Rundle-Thiele

This paper aims to provide an overview of a social marketing intervention that aimed to increase physical activity (aligned to UN SDG 3) among adolescents in Bali, Indonesia.

Abstract

Purpose

This paper aims to provide an overview of a social marketing intervention that aimed to increase physical activity (aligned to UN SDG 3) among adolescents in Bali, Indonesia.

Design/methodology/approach

Three sequential phases were followed to deliver the social marketing intervention. Phrase 1 (formative research) gained insights that guided a subsequent social marketing intervention. Phase 2 (pilot intervention) gathered preliminary results, to support the development of the final intervention. Phase 3 (intervention) evaluated the effectiveness of the two-month social marketing intervention.

Findings

The results from the intervention tested in this paper identified significant behaviour change in physical activity, demonstrating the effectiveness of the intervention. Furthermore, the paper identifies which intervention inputs contribute to behaviour change and which do not.

Research limitations/implications

This paper describes the outcomes from an eight-week pilot programme that aimed to increase rates of physical activity for Indonesian adolescents and provides early evidence of impact.

Practical implications

This study found that providing adolescents with the opportunity to play team sports increases physical activity behaviour.

Originality/value

There is a lot of ground that needs to be made in terms of designing programs capable of achieving impact in the Global South. The approach reported in this paper can serve as a best-practice model for researchers wanting to drive lasting behaviour change to overcome known inequities in the Global South.

Details

European Journal of Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 21 December 2023

Majid Rahi, Ali Ebrahimnejad and Homayun Motameni

Taking into consideration the current human need for agricultural produce such as rice that requires water for growth, the optimal consumption of this valuable liquid is…

Abstract

Purpose

Taking into consideration the current human need for agricultural produce such as rice that requires water for growth, the optimal consumption of this valuable liquid is important. Unfortunately, the traditional use of water by humans for agricultural purposes contradicts the concept of optimal consumption. Therefore, designing and implementing a mechanized irrigation system is of the highest importance. This system includes hardware equipment such as liquid altimeter sensors, valves and pumps which have a failure phenomenon as an integral part, causing faults in the system. Naturally, these faults occur at probable time intervals, and the probability function with exponential distribution is used to simulate this interval. Thus, before the implementation of such high-cost systems, its evaluation is essential during the design phase.

Design/methodology/approach

The proposed approach included two main steps: offline and online. The offline phase included the simulation of the studied system (i.e. the irrigation system of paddy fields) and the acquisition of a data set for training machine learning algorithms such as decision trees to detect, locate (classification) and evaluate faults. In the online phase, C5.0 decision trees trained in the offline phase were used on a stream of data generated by the system.

Findings

The proposed approach is a comprehensive online component-oriented method, which is a combination of supervised machine learning methods to investigate system faults. Each of these methods is considered a component determined by the dimensions and complexity of the case study (to discover, classify and evaluate fault tolerance). These components are placed together in the form of a process framework so that the appropriate method for each component is obtained based on comparison with other machine learning methods. As a result, depending on the conditions under study, the most efficient method is selected in the components. Before the system implementation phase, its reliability is checked by evaluating the predicted faults (in the system design phase). Therefore, this approach avoids the construction of a high-risk system. Compared to existing methods, the proposed approach is more comprehensive and has greater flexibility.

Research limitations/implications

By expanding the dimensions of the problem, the model verification space grows exponentially using automata.

Originality/value

Unlike the existing methods that only examine one or two aspects of fault analysis such as fault detection, classification and fault-tolerance evaluation, this paper proposes a comprehensive process-oriented approach that investigates all three aspects of fault analysis concurrently.

Details

International Journal of Intelligent Computing and Cybernetics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-378X

Keywords

Article
Publication date: 10 January 2024

Lin Han, Hansi Hu and Terry Walter

Are franking credit balances priced? This paper aims to investigate the valuation of franking credit balances via a determinant analysis and value relevance analysis.

23

Abstract

Purpose

Are franking credit balances priced? This paper aims to investigate the valuation of franking credit balances via a determinant analysis and value relevance analysis.

Design/methodology/approach

The determinant analysis examines the factors that contribute to the increasing cumulative level of franking credit balances. Value relevance studies explore whether franking credit balances are priced in the market.

Findings

The results provide strong evidence of a size effect that the level of franking credit balances increases with firm size and weak evidence of an international focus effect that the level of franking credit balances increases with international ownership. They also find an individual dividend clientele effect that the level of franking credit balances decreases with individual ownership. They find significant evidence that franking credit balances are priced in the market. One dollar of franking credit is worth 1.4 dollars in firm value. That franking balances are capitalized at more than their face value suggests that franking credits signal firms' future dividend policy. They also find that the market valuation of franking balances increases with firm size but decreases with international focus.

Originality/value

This study provides direct evidence that franking credit balances are capitalized into equity prices. In the determinant analysis, this paper improves Heaney's (2009) model by using the percentage of international ownership as the proxy of international focus, thus addressing the limitation of his measure. In the value relevance tests, the study uses a modified model that includes log-transformation to reduce the skewness of variables based on Tanza's (2014) value relevance model. Moreover, the study suggests that the market valuation of franking credit balances increases with firm size, which contradicts Heaney's (2009) findings.

Details

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

Keywords

Open Access
Article
Publication date: 28 August 2023

Jonathan Passmore and David Tee

This study aimed to evaluate the potential of artificial intelligence (AI) as a tool for knowledge synthesis, the production of written content and the delivery of coaching…

1683

Abstract

Purpose

This study aimed to evaluate the potential of artificial intelligence (AI) as a tool for knowledge synthesis, the production of written content and the delivery of coaching conversations.

Design/methodology/approach

The research employed the use of experts to evaluate the outputs from ChatGPT's AI tool in blind tests to review the accuracy and value of outcomes for written content and for coaching conversations.

Findings

The results from these tasks indicate that there is a significant gap between comparative search tools such as Google Scholar, specialist online discovery tools (EBSCO and PsycNet) and GPT-4's performance. GPT-4 lacks the accuracy and detail which can be found through other tools, although the material produced has strong face validity. It argues organisations, academic institutions and training providers should put in place policies regarding the use of such tools, and professional bodies should amend ethical codes of practice to reduce the risks of false claims being used in published work.

Originality/value

This is the first research paper to evaluate the current potential of generative AI tools for research, knowledge curation and coaching conversations.

Details

Journal of Work-Applied Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2205-2062

Keywords

Article
Publication date: 27 February 2023

Ruihan Zhang and Han Gao

There are two purposes in this paper. The first one is to explore the impact mechanisms and paths of service-oriented manufacturing (SOM) on the sustainability performance of…

Abstract

Purpose

There are two purposes in this paper. The first one is to explore the impact mechanisms and paths of service-oriented manufacturing (SOM) on the sustainability performance of green manufacturing firms and to pay particular attention to the mediating role of enterprise costs in the relationship between the two. The second one is to reveal the dynamic process and laws of SOM influencing on the sustainability performance of green manufacturing enterprises.

Design/methodology/approach

This paper employs a combination of dynamic and static research from two aspects. On the one hand, based on 495 green manufacturing firms in China, the authors verify the SEM of SOM, enterprise cost and sustainability performance of green manufacturing firms through empirical research, analyze the path relationship and mediation effect, and demonstrate its complex impact mechanism. On the other hand, the authors use agent-based modeling and simulation to reveal the dynamic influence of SOM on the sustainability performance of green manufacturing enterprises and explore its dynamic laws and future development trends.

Findings

The study results indicate that (1) SOM has a direct positive effect on firm sustainability performance. (2) Reducing firm costs has a positive effect on firm sustainability performance, and firm costs play a partial mediating role in the mechanism by which SOM influences firm sustainability performance. (3) The dynamic impact of SOM on sustainability performance increases significantly over time. (4) Significant firm heterogeneity exists in the process by which SOM improves sustainability performance. (5) There are differences in the promotion of SOM for economic performance, environmental performance and social performance.

Originality/value

This paper makes two main contributions. First, compared with previous research on sustainability performance focusing on a certain dimension, this paper organically integrates the three dimensions of sustainability performance, regards them as a whole and considers the paths to improve sustainability performance. Second, this paper focuses on the complex relationship among SOM, enterprise costs and sustainability performance and reveals different sustainability performance improvement paths and dynamic impact processes, thereby expanding and deepening previous research on sustainability on the subject. These contributions lead to a better understanding of the driving forces and realization path for green manufacturing firms' sustainability performance from an integrated static and dynamic perspective.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 15 March 2024

David J. Williams and Francisco Scott

Nonfamily farms are responsible for a disproportionate amount of US agriculture production. The importance of these operations to the volume of agriculture production in the…

Abstract

Purpose

Nonfamily farms are responsible for a disproportionate amount of US agriculture production. The importance of these operations to the volume of agriculture production in the United States has led researchers and policymakers to understand nonfamily farms as large commercial operations. This paper examines whether the distinction between family and nonfamily helps explain the financial outcomes of farm operations and households.

Design/methodology/approach

We test for differences in financial outcomes of the household and operations of family and nonfamily farms using an Oaxaca-Blinder decomposition. We compare these results to a decomposition of other possible typologies.

Findings

We present evidence that nonfamily farms are a heterogeneous group with a majority of small operations that are dominated by a small number of large operations. We discover that differences associated with the family-nonfamily distinction are largely explained by observable farm and operator characteristics that arise mechanically from the definition. However, we find suggestive evidence that family-nonfamily classification captures differences in economic behavior that lead to higher profitability measures to nonfamily farms. We find little evidence of any inherent structural differences between family and nonfamily farms that helps explain financial outcomes related to leverage or household finances.

Practical implications

We conclude that including nonfamily farms in official statistics of farm households may provide a more comprehensive overview of the farm sector, as our results suggest that family and nonfamily farms do not have innate differences that help explain many of their financial outcomes.

Originality/value

We incorporate previously unused data on nonfamily farm households and test the difference in mean financial outcomes between family and nonfamily farms.

Details

Agricultural Finance Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0002-1466

Keywords

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