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Article
Publication date: 28 November 2023

Renfei Gao, Jane Lu, Helen Wei Hu and Geoff Martin

The rapid, yet low-profit, expansion of the production capacity of state-owned enterprises (SOEs) represents a remarkable phenomenon. However, the motivation behind this key…

Abstract

Purpose

The rapid, yet low-profit, expansion of the production capacity of state-owned enterprises (SOEs) represents a remarkable phenomenon. However, the motivation behind this key operational decision remains underexplored, especially concerning the prioritization of sociopolitical and financial goals in operations management. Drawing on the multiple-goal model in the behavioral theory of the firm (BTOF), the authors' study aims to examine how SOE capacity expansion is driven by performance feedback regarding the sociopolitical goal of employment provision and how SOEs differently prioritize sociopolitical and financial goals based on negative versus positive feedback on the sociopolitical goal.

Design/methodology/approach

The authors' study uses panel data on 826 Chinese SOEs in manufacturing industries from 2011 to 2019. The authors employ the fixed-effects model with Driscoll–Kraay standard errors, which are robust to heteroscedasticity, autocorrelation and cross-sectional dependence.

Findings

The authors find that SOEs increase capacity expansion as sociopolitical feedback becomes more negative, but they may not increase capacity expansion in response to positive sociopolitical feedback. Moreover, negative profitability feedback strengthens SOEs' capacity expansion in response to negative sociopolitical feedback. In contrast, negative profitability feedback weakens their response to positive sociopolitical feedback.

Originality/value

The authors' study offers a novel behavioral explanation of SOEs' operational decisions regarding capacity expansion. While the literature has traditionally assumed multiple goals as either hierarchical or compatible, the authors extend the BTOF's multiple-goal model to illuminate when firms pursue sociopolitical and financial goals as compatible (i.e. the activation rule) versus hierarchical (i.e. the sequential rule), thereby reconciling their tension in distinct performance situations. Practically, the authors provide fine-grained insights into how operations managers can prioritize multiple goals when making operational decisions. The authors' study also shows how policymakers can influence SOE operations to pursue sociopolitical goals for public benefit.

Details

International Journal of Operations & Production Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 25 December 2023

Saeed Akbar, Shehzad Khan, Zahoor Ul Haq and Muhammad Yusuf Amin

The purpose of this study is to comparatively analyze the effect of dividend policy on shareholders’ wealth in Shariah-compliant (SC) and noncompliant (NC) nonfinancial firms in…

Abstract

Purpose

The purpose of this study is to comparatively analyze the effect of dividend policy on shareholders’ wealth in Shariah-compliant (SC) and noncompliant (NC) nonfinancial firms in Pakistan.

Design/methodology/approach

All the nonfinancial firms listed on the Pakistan stock exchange have been taken as a sample for 2016–2021. The Karachi Meezan index screening criteria were applied to screen SC firms. Based on the BPLM and Hausman test results, the authors used the fixed-effect and pooled OLS model for SC and NC firms, respectively. The F-test was used to compare the effect of each dividend policy variable on shareholders’ wealth for both firm types.

Findings

The findings reveal that the dividend policy does affect the shareholders’ wealth in both firm types. Dividend per share (DPS), dividend yield (DY) and earnings per share significantly affect the shareholders’ wealth in SC firms. For NC firms, the dividend payout, DPS and DY are critical. Moreover, the F-test results show that the DPS, DY and leverage effect on the shareholders’ wealth significantly differ for both firm types.

Research limitations/implications

This study fills the research gap in the Pakistani context specifically as well as globally by providing important insights into the relationship between a firm’s dividend policy and shareholders’ wealth for SC and NC firms. In addition, this study comprehensively compares the results for both firm types, which is also lacking in the existing literature. Because this study is based in Pakistan, the generalizability of the results would be limited.

Practical implications

The findings of this study are helpful for the management of SC and NC firms in devising their dividend policies that can maximize their shareholders’ wealth. This study also provides guidance and knowledge to investors in choosing companies for their investments that can maximize their wealth.

Originality/value

To the best of the authors’ knowledge, this is the first study that analyzes the relationship between dividend policy and shareholders’ wealth for SC firms in Pakistan. It is also the first study that comprehensively compares the dividend policy relationship with shareholders’ wealth for SC and NC firms. In addition, using the F-test for joint hypotheses to compare the specific effect of each dividend policy variable is a methodological contribution of the study.

Details

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

Keywords

Article
Publication date: 21 December 2023

Chamila H. Dasanayaka, Nuwan Gunarathne and David F. Murphy

This perspective paper explores ongoing research into stimuli that promote environmental responsibility in family business contexts. It also delineates emerging patterns and…

Abstract

Purpose

This perspective paper explores ongoing research into stimuli that promote environmental responsibility in family business contexts. It also delineates emerging patterns and possible directions for future research within this domain.

Design/methodology/approach

The authors synthesise, critically assess and integrate existing research to make current thinking about the environmental responsibility of family businesses more accessible to a wide range of readers.

Findings

This paper offers a comprehensive overview of multifaceted triggers and sheds light on how they interact and influence the environmental performance of family businesses. The authors delve into family dynamics and values, examining how they enable a business to develop environmental responsibility practices. Simultaneously, the authors emphasise the importance of probing the impact of the macro environment within which family businesses operate, which either might incentivise or challenge their pursuit of environmental responsibility initiatives. The need to design a robust tool to measure the environmental consciousness of familiness, applicable to specific contextual settings, has been identified. Investigating how accounting and control systems act as supportive management tools to enhance the efficacy of overall corporate performance in family businesses is another area for future research. Moreover, examining these dynamics within the unique landscape of emerging economies offers a promising field of exploration.

Originality/value

This article consolidates existing research on the environmental responsibility of family businesses and puts forward potential avenues for future research.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

Keywords

Article
Publication date: 22 January 2024

Matthew David Phillips, Rhian Parham, Katrina Hunt and Jake Camp

Autism spectrum conditions (ASC) and borderline personality disorder (BPD) have overlapping symptom profiles. Dialectical behaviour therapy (DBT) is an established treatment for…

Abstract

Purpose

Autism spectrum conditions (ASC) and borderline personality disorder (BPD) have overlapping symptom profiles. Dialectical behaviour therapy (DBT) is an established treatment for self-harm and BPD, but little research has investigated the outcomes of DBT for ASC populations. This exploratory service evaluation aims to investigate the outcomes of a comprehensive DBT programme for adolescents with a diagnosis of emerging BPD and a co-occurring ASC diagnosis as compared to those without an ASC diagnosis.

Design/methodology/approach

Differences from the start to end of treatment in the frequency of self-harming behaviours, BPD symptoms, emotion dysregulation, depression, anxiety, the number of A&E attendances and inpatient bed days, education and work status, and treatment non-completion rates were analysed for those with an ASC diagnosis, and compared between those with an ASC diagnosis and those without.

Findings

Significant medium to large reductions in self-harming behaviours, BPD symptoms, emotion dysregulation and inpatient bed days were found for those with an ASC diagnosis by the end of treatment. There were no significant differences between those with an ASC and those without in any outcome or in non-completion rates. These findings indicate that DBT may be a useful treatment model for those with an ASC diagnosis, though all results are preliminary and require replication.

Originality/value

To the best of the authors’ knowledge, this is the first study to report the outcomes of a comprehensive DBT programme for adolescents with an ASC diagnosis, and to compare the changes in outcomes between those with a diagnosis and those without.

Details

Advances in Autism, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-3868

Keywords

Article
Publication date: 26 March 2024

Valérie Mérindol and David W. Versailles

Innovation management in the healthcare sector has undergone significant evolutions over the last decades. These evolutions have been investigated from a variety of perspectives…

Abstract

Purpose

Innovation management in the healthcare sector has undergone significant evolutions over the last decades. These evolutions have been investigated from a variety of perspectives: clusters, ecosystems of innovation, digital ecosystems and regional ecosystems, but the dynamics of networks have seldom been analyzed under the lenses of entrepreneurial ecosystems (EEs). As identified by Cao and Shi (2020), the literature is silent about the organization of resource allocation systems for network orchestration in EEs. This article investigates these elements in the healthcare sector. It discusses the strategic role played by entrepreneurial support organizations (ESOs) in resource allocation and elaborates on the distinction between sponsored and nonsponsored ESOs in EEs. ESOs are active in network orchestration. The literature explains that ESOs lift organizational, institutional and cultural barriers, and support entrepreneurs' access to cognitive and technological resources. However, allocation models are not yet discussed. Therefore, our research questions are as follows: What is the resource allocation model in healthcare-related EEs? What is the role played by sponsored and nonsponsored ESOs as regards resource allocation to support the emergence and development of EEs in the healthcare sector?

Design/methodology/approach

The article offers an explanatory, exploratory, and theory-building investigation. The research design offers an abductive research protocol and multi-level analysis of seven (sponsored and nonsponsored) ESOs active in French healthcare ecosystems. Field research elaborates on semi-structured interviews collected between 2016 and 2022.

Findings

This article shows explicit complementarities between top-down and bottom-up resource allocation approaches supported by ESOs in the healthcare sector. Despite explicit originalities in each approach, no network orchestration model prevails. Multi-polar coordination is the rule. Entrepreneurs' access to critical technological and cognitive resources is based on resource allocation modalities that differ for sponsored versus nonsponsored ESOs. Emerging from field research, this research also shows that sponsored and nonsponsored ESOs manage their roles in different ways because they confront original issues about organizational legitimacy.

Originality/value

Beyond the results listed above, the main originalities of the paper relate to the instantiation of multi-level analysis operated during field research and to the confrontation between sponsored versus nonsponsored ESOs in the domain of healthcare-related innovation management. This research shows that ESOs have practical relevance because they build original routes for resource allocation and network orchestration in EEs. Each ESO category (sponsored versus nonsponsored) provides original support for resource allocation. The ESO's legitimacy is inferred either from the sponsor or the services delivered to end-users. This research leads to propositions for future research and recommendations for practitioners: ESO managers, entrepreneurs, and policymakers.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 26 December 2023

Mona Nikidehaghani

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More…

Abstract

Purpose

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Design/methodology/approach

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Findings

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

Originality/value

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

Details

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

Keywords

Article
Publication date: 29 February 2024

Abdullah Murrar, Veronica Paz, Madan Batra and David Yerger

Several studies have examined the relationship between service quality and willingness to pay in many industries. However, this relationship has not been explored through the lens…

Abstract

Purpose

Several studies have examined the relationship between service quality and willingness to pay in many industries. However, this relationship has not been explored through the lens of customer perceived value and their willingness to pay for improving and sustaining water service. This study aims to examine the impact of technical and functional service quality dimensions on customer perceived value and assess the influence of customer perceived value and socio-economic factors on customers' willingness to pay for improving and sustaining the water service.

Design/methodology/approach

Technical service quality includes core water service such as water delivery and maintenance, while functional service quality refers to the appearance of facilities, employees’ dress, and communication. SERVQUAL questionnaire responses were collected from 333 Palestinian household customers. Cronbach’s alpha was conducted to measure internal consistency and convergent validity. Path analysis was utilized to evaluate a causal diagram by examining the relationships among the constructs.

Findings

The results showed that technical and functional service quality and relative price explain 52% of the customer perceived value variation. Additionally, the results revealed that customer perceived value, technical service quality, and relative price significantly impact the customer’s willingness to pay for improving and sustaining service. In contrast, the functional service quality and socio-economic factors have insignificant effects. These predictors explain 60% of the customer’s willingness to pay for improving and sustaining service.

Practical implications

The study suggests that water providers should prioritize improving and sustaining technical service quality to increase customer willingness to pay. Furthermore, they should be aware that other factors, such as employee appearance and politeness, are less influential in driving customers’ willingness to pay.

Originality/value

The study presents a water service improvement model that utilizes data from a developing country to assess the influence of perceived customer value, along with its dimensions, on the willingness to pay for improving and sustaining water service quality.

Details

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

Keywords

Article
Publication date: 26 February 2024

David De Coninck and Laure Verhulst

The context of a long-standing research tradition, discrimination has emerged as a critical factor contributing to inequalities within the labor market. While existing studies…

Abstract

Purpose

The context of a long-standing research tradition, discrimination has emerged as a critical factor contributing to inequalities within the labor market. While existing studies have primarily focused on overt discrimination during the recruitment and selection process, influenced by biases, attitudes, or stereotypes, there remains a significant knowledge gap regarding discrimination within the workplace and its underlying structural dimensions. This article aims to address this gap by examining the impact of organizational culture, structure and policies on workplace discrimination, with a particular emphasis on women and ethnic minorities.

Design/methodology/approach

Utilizing a case study strategy centered around a Belgian branch of a multinational professional service agency, data was gathered through ten semi-structured in-depth interviews conducted with employees representing various organizational levels.

Findings

The findings reveal that organizational culture, structure and policies may pose inherent risks in perpetuating discrimination throughout individuals' professional trajectories. Furthermore, it becomes apparent that, albeit often unconscious, these elements exhibit biases against women and ethnic minorities.

Social implications

Given the unintentional nature of structural discrimination, it is crucial to foster increased awareness and understanding of these dynamics.

Originality/value

The originality of this research article lies in its focus on addressing a critical knowledge gap in the existing research tradition on discrimination in the labor market. While previous studies have primarily concentrated on overt discrimination during recruitment and selection, this article delves into the often overlooked area of discrimination within the workplace itself. It explores the intricate interplay of organizational culture, structure and policies in perpetuating discrimination, particularly against women and ethnic minorities. By utilizing a case study approach within a multinational professional service agency in Belgium, the research uncovers hidden biases and unconscious elements contributing to structural discrimination. This emphasis on understanding unintentional discrimination adds a novel dimension to the discourse on workplace inequalities.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Open Access
Article
Publication date: 29 April 2024

Evangelos Vasileiou, Elroi Hadad and Georgios Melekos

The objective of this paper is to examine the determinants of the Greek house market during the period 2006–2022 using not only economic variables but also behavioral variables…

Abstract

Purpose

The objective of this paper is to examine the determinants of the Greek house market during the period 2006–2022 using not only economic variables but also behavioral variables, taking advantage of available information on the volume of Google searches. In order to quantify the behavioral variables, we implement a Python code using the Pytrends 4.9.2 library.

Design/methodology/approach

In our study, we assert that models relying solely on economic variables, such as GDP growth, mortgage interest rates and inflation, may lack precision compared to those that integrate behavioral indicators. Recognizing the importance of behavioral insights, we incorporate Google Trends data as a key behavioral indicator, aiming to enhance our understanding of market dynamics by capturing online interest in Greek real estate through searches related to house prices, sales and related topics. To quantify our behavioral indicators, we utilize a Python code leveraging Pytrends, enabling us to extract relevant queries for global and local searches. We employ the EGARCH(1,1) model on the Greek house price index, testing several macroeconomic variables alongside our Google Trends indexes to explain housing returns.

Findings

Our findings show that in some cases the relationship between economic variables, such as inflation and mortgage rates, and house prices is not always consistent with the theory because we should highlight the special conditions of the examined country. The country of our sample, Greece, presents the special case of a country with severe sovereign debt issues, which at the same time has the privilege to have a strong currency and the support and the obligations of being an EU/EMU member.

Practical implications

The results suggest that Google Trends can be a valuable tool for academics and practitioners in order to understand what drives house prices. However, further research should be carried out on this topic, for example, causality relationships, to gain deeper insight into the possibilities and limitations of using such tools in analyzing housing market trends.

Originality/value

This is the first paper, to the best of our knowledge, that examines the benefits of Google Trends in studying the Greek house market.

Details

EconomiA, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1517-7580

Keywords

Article
Publication date: 6 May 2024

David Ernesto Salinas-Navarro, Eliseo Vilalta-Perdomo, Rosario Michel-Villarreal and Luis Montesinos

This article investigates the application of generative artificial intelligence (GenAI) in experiential learning for authentic assessment in higher education. Recognized for its…

Abstract

Purpose

This article investigates the application of generative artificial intelligence (GenAI) in experiential learning for authentic assessment in higher education. Recognized for its human-like content generation, GenAI has garnered widespread interest, raising concerns regarding its reliability, ethical considerations and overall impact. The purpose of this study is to explore the transformative capabilities and limitations of GenAI for experiential learning.

Design/methodology/approach

The study uses “thing ethnography” and “incremental prompting” to delve into the perspectives of ChatGPT 3.5, a prominent GenAI model. Through semi-structured interviews, the research prompts ChatGPT 3.5 on critical aspects such as conceptual clarity, integration of GenAI in educational settings and practical applications within the context of authentic assessment. The design examines GenAI’s potential contributions to reflective thinking, hands-on learning and genuine assessments, emphasizing the importance of responsible use.

Findings

The findings underscore GenAI’s potential to enhance experiential learning in higher education. Specifically, the research highlights GenAI’s capacity to contribute to reflective thinking, hands-on learning experiences and the facilitation of genuine assessments. Notably, the study emphasizes the significance of responsible use in harnessing the capabilities of GenAI for educational purposes.

Originality/value

This research showcases the application of GenAI in operations management education, specifically within lean health care. The study offers insights into its capabilities by exploring the practical implications of GenAI in a specific educational domain through thing ethnography and incremental prompting. Additionally, the article proposes future research directions, contributing to the originality of the work and opening avenues for further exploration in the integration of GenAI in education.

Details

Interactive Technology and Smart Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-5659

Keywords

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