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Article
Publication date: 18 October 2023

David Chun Yin Li

This paper aims to provide strategies for individuals with limited work capacity (LWC) to build workplace friendships and foster inclusion, which can benefit their mental health.

Abstract

Purpose

This paper aims to provide strategies for individuals with limited work capacity (LWC) to build workplace friendships and foster inclusion, which can benefit their mental health.

Design/methodology/approach

The paper integrates key theories such as social exchange theory and the similarity-attraction paradigm to analyze the dynamics of relationships. Practical tips grounded in the existing literature are outlined.

Findings

Effective communication, building trust, showing mutual respect and discovering common interests can facilitate friendship development for employees with LWC. Supportive organizational policies and culture are also critical.

Social implications

By building workplace bonds and inclusion, individuals with LWC may experience greater social support, more engagement and better mental well-being. This also helps to diminish stigma and marginalization.

Originality/value

This viewpoint provides practical guidance specifically designed for individuals with Limited Work Capacity (LWC) to overcome workplace obstacles and build social relationships. It addresses an existing gap in the interpersonal facets of disability inclusion.

Details

Mental Health and Social Inclusion, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-8308

Keywords

Article
Publication date: 14 March 2024

Sıddık Bozkurt, David Gligor, Linda D. Hollebeek and Cameron Sumlin

This article explores how firms' unresponsiveness to Black customer feedback influences Black (vs. White) customers' perceived firm-based discrimination and brand engagement.

Abstract

Purpose

This article explores how firms' unresponsiveness to Black customer feedback influences Black (vs. White) customers' perceived firm-based discrimination and brand engagement.

Design/methodology/approach

Two experimental studies (Study 1(N1) = 254) and Study 1(N2) = 484) are conducted to test the modeled relationships. The data are analyzed using ANOVA, PROCESS Model 4 and PROCESS Model 7.

Findings

The findings suggest that though perceived discrimination remains modest in all conditions, Black (vs. White) respondents report higher perceived discrimination when the firm fails to respond to a Black customer's negative or neutral (but not positive) brand-related feedback on social media. The results also indicate that Black (vs. White) customers exhibit lower engagement through perceived discrimination in the case of the firm's unresponsiveness to a Black customer's negative and neutral (but not positive) brand-related feedback regardless of the manager's race.

Originality/value

Prior research on intercultural service encounters and ethnic differences in consumer engagement on social media are combined to examine the relationship between customer race and perceived discrimination based on the firm's unresponsiveness to customers' social media posts.

Research limitations/implications

Manipulations were created based on a fictitious e-tailer. Thus, it is recommend that future researchers examine the extent to which the findings hold for existing (r)etailers. In addition, future studies using secondary data could provide additional evidence for the findings.

Practical implications

Managerial attention is accentuated among customer feedback responsiveness, engagement and perceived firm discrimination. Managers are encouraged to adopt communication strategies that complement the firm's strategy and social media presence.

Details

Journal of Research in Interactive Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7122

Keywords

Article
Publication date: 13 December 2023

Fernando Ruiz-Lamas and David Peón

This article analyses the recent inverse transition from goodwill impairment to goodwill amortisation implemented in Spain in 2016. The authors contribute to the existing…

Abstract

Purpose

This article analyses the recent inverse transition from goodwill impairment to goodwill amortisation implemented in Spain in 2016. The authors contribute to the existing literature by describing their differing impact over goodwill and impairment figures and testing the impact of goodwill on balances over stock prices.

Design/methodology/approach

First, using a database with all Spanish non-financial firms with positive goodwill on their balance sheets, the authors describe the impact of the regulatory change over goodwill and impairment figures. Second, focussing on listed firms only, the authors study the impact of financial reporting of goodwill and impairment on stock prices.

Findings

Average goodwill per company and the share of goodwill over total assets significantly reduced after 2016, but the results cannot be easily extrapolated to listed firms due to lack of data. When testing the impact of potentially inflated goodwill balances on prices, the authors find that investors kept overvaluing firms with inflated goodwill balances also with the amortisation method.

Research limitations/implications

The lack of data for listed firms with goodwill in Spain makes it difficult to obtain statistically sound evidence, the results could be biased by the cultural traits of the country and related to the intensity of enforcement and monitoring.

Practical implications

This might suggest that the effects of the impairment method linger, so the authors conform to the interpretation that the systematic amortisation paired with a periodic impairment test may lead to accounting that better reflects the underlying economics of goodwill.

Originality/value

To the best of the authors' knowledge, there are no recent articles that analyse this new “turn-around” requiring again the systematic amortisation of goodwill.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 21 March 2023

Feten Arfaoui, Ines Kammoun and Imen Ben Slimene

This research aims to explore the perceived usefulness of audited social information in making economic decisions, in the eyes of both Tunisian financial analysts and bankers.

Abstract

Purpose

This research aims to explore the perceived usefulness of audited social information in making economic decisions, in the eyes of both Tunisian financial analysts and bankers.

Design/methodology/approach

The authors conduct an exploratory qualitative study using twelve semi-structured interviews: seven are carried out with financial analysts, and five are performed among bankers.

Findings

This study’s results reveal that financial analysts and bankers paid little attention to the audited social information in making investment/credit granting decisions. The authors also show that the low perceived usefulness of social audit is due to many reasons related to political, economic, regulatory, educational, cultural and cognitive factors.

Originality/value

This study contributes to the current literature in several ways. First, it enriches the knowledge about the perceived usefulness of social audit. To the authors’ knowledge, this is the first study to explore the perception of financial analysts and bankers to audited social information and its usefulness for decision-making. Second, the focus on the Tunisian context is interesting as it was marked, since the outbreak of the Jasmine Revolution, by the uncertainty and the instability of political, economic and social conditions. Third, this research goes further by exploring the most important factors affecting the perceiveness of social auditing.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

Keywords

Article
Publication date: 15 January 2024

Komal Kamran, Akbar Azam and Mian Muhammad Atif

This study aims to investigate the situational factors that intensify the impact of leader bottom-line mentality (BLM) on employee pro-self-unethical behavior. In particular, the…

Abstract

Purpose

This study aims to investigate the situational factors that intensify the impact of leader bottom-line mentality (BLM) on employee pro-self-unethical behavior. In particular, the moderating role of contingent rewards and punishments is evaluated under the lens of situational strength theory.

Design/methodology/approach

Data were collected from 218 full-time employees working in the USA in a time-lagged study and analyzed using SPSS Process Macro.

Findings

Statistical analysis reveal contingent rewards and punishments significantly moderate the positive relationship between BLM and pro-self-unethical behavior.

Practical implications

This paper highlights the need for more balanced reward systems that incorporate moral conduct into work performance. It also emphasizes the role of robust accountability and monitoring systems in minimizing employees’ unethical behavior.

Originality/value

To the best of the authors’ knowledge, this is the first study to investigate the moderating role of contingent rewards and punishments on the relationship between leader BLM and subordinate pro-self-unethical behavior. Moreover, it provides significant empirical support to situational strength theory.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

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: 23 May 2023

Peng Ouyang, Jiaming Liu and Xiaofei Zhang

Free knowledge sharing in the online health community has been widely documented. However, whether free knowledge sharing can help physicians accumulate popularity and further the…

374

Abstract

Purpose

Free knowledge sharing in the online health community has been widely documented. However, whether free knowledge sharing can help physicians accumulate popularity and further the accumulated popularity can help physicians attract patients remain unclear. To unveil these gaps, this study aims to examine how physicians' popularity are affected by their free knowledge sharing, how the relationship between free knowledge sharing and popularity is moderated by professional capital, and how the popularity finally impacts patients' attraction.

Design/methodology/approach

The authors collect a panel dataset from Hepatitis B within an online health community platform with 10,888 observations from April 2020 to August 2020. The authors develop a model that integrates free knowledge sharing, popularity, professional capital, and patients' attraction. The hierarchical regression model is used to for examining the impact of free knowledge sharing on physicians' popularity and further investigating the impact of popularity on patients' attraction.

Findings

The authors find that the quantity of articles acted as the heuristic cue and the quality of articles acted as the systematic cue have positive effect on physicians' popularity, and this effect is strengthened by physicians' professional capital. Furthermore, physicians' popularity positively influences their patients' attraction.

Originality/value

This study reveals the aggregation of physicians' popularity and patients' attraction within online health communities and provides practical implications for managers in online health communities.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 18 March 2024

Bin Liang, David Moltow and Stephanie Richey

The aim of this article is two-fold. First, it offers a unique account of San Min, the prototype of the current Chinese educational principle proposed by Yan Fu (1854–1921) that…

Abstract

Purpose

The aim of this article is two-fold. First, it offers a unique account of San Min, the prototype of the current Chinese educational principle proposed by Yan Fu (1854–1921) that aimed at improving people’s physical, intellectual and moral capacities. This system of educational thinking has received only marginal attention in Anglophone research literature. Second, given the influence of Yan Fu’s interpretation and promulgation of Herbert Spencer’s educational philosophy during that period, it investigates the extent to which San Min is derived from Spencer’s educational thought (the “Spencerian Triad”). This article focusses on how Yan Fu adapted the ideas of San Min from Spencer’s account.

Design/methodology/approach

This article considers Yan Fu’s principle of San Min in relation to Spencer’s educational triad through a close reading and comparison of key primary texts (including Yan Fu’s original writing). It explores the similarities and differences between each account of education’s goals and its proposed means of attainment.

Findings

Yan Fu’s principle of San Min is shown to have been adapted from the Spencerian Triad. However, using the theory of Social Organism, Yan Fu re-interpreted Spencer’s individual liberty as liberty for the nation. While Spencer’s goal was to empower individuals, Yan Fu aimed to serve collective independence, wealth and power.

Originality/value

This article addresses oversights concerning San Min’s Western origins in the Spencerian Triad and its influence on Chinese education under Yan Fu’s sway. It is significant because San Min is still at the core of the current Chinese educational policy.

Details

History of Education Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0819-8691

Keywords

Article
Publication date: 11 January 2024

Yashdeep Singh and P.K. Suri

This study aims to describe the m-learning experience of school students and teachers during the COVID-19 pandemic and explores the factors influencing the continuance intention…

Abstract

Purpose

This study aims to describe the m-learning experience of school students and teachers during the COVID-19 pandemic and explores the factors influencing the continuance intention of m-learning.

Design/methodology/approach

Semistructured interviews of 24 students and 09 teachers of schools in national capital territory (NCT) Delhi, India were conducted over 03 months and transcribed verbatim. A hermeneutic phenomenological design was used to interpret the text and bring out the “lived experiences” of m-learning.

Findings

The following 15 themes or factors influencing continuance intention emerged through the hermeneutic circle: (1) actual usage, (2) attitude, (3) context, (4) extrinsic motivation, (5) facilitating conditions, (6) intrinsic motivation, (7) perceived compatibility, (8) perceived content quality, (9) perceived mobile app quality, (10) perceived teaching quality, (11) perceived usefulness, (12) satisfaction, (13) self-efficacy, (14) self-management of learning and (15) social influence.

Research limitations/implications

The study offers insightful recommendations for school administrators, mobile device developers and app designers. In addition, suggestions for effectively using m-learning during disasters such as COVID-19 have been provided. Several future research directions, including a nuanced understanding of m-assessment and online discussions, are suggested to enhance the literature on m-learning continuance.

Originality/value

The study enriches the literature on m-learning continuance. A qualitative approach has been used to identify relevant factors influencing m-learning continuance intention among secondary and higher secondary level (Grades 9 to 12) school students and teachers in India. In addition, a conceptual framework of the relationships among the factors has been proposed. Further, an analysis of the lived experiences of m-learning during the COVID-19 pandemic indicated several issues and challenges in using m-learning during disasters.

Article
Publication date: 8 May 2023

Daniel E. Ufua, Muktar Itai, Ajay Kumar and Mamdouh Abdulaziz Saleh Al-Faryan

This study is focused on achieving operational resilience through the practices of kaizen across the operational structure. The research is based on a case study of a commercial…

Abstract

Purpose

This study is focused on achieving operational resilience through the practices of kaizen across the operational structure. The research is based on a case study of a commercial livestock farm in Nigeria. The study views the practice of kaizen from the perspective of the commitment of the members of the case study organisation who are directly involved with the operations of the organisation.

Design/methodology/approach

The study applies a qualitative approach to explore the topic, engaging members of the case study organisation in the research to gather relevant data on the implementation of kaizen practices and the drive to attain resilience in the case study organisation. Semi-structured personal interviews and workshops were used for data collection. The study adopts systems theory to explore the topic, identifying and engaging relevant stakeholders.

Findings

Parts of the findings relating to kaizen are the issues with the livestock production process, aggressive leadership and the issue of livestock mortality in the case study organisation. These were discussed based on extant literature. The study affirms the importance of organisational members' commitment and adequate leadership support to achieve sustainable kaizen practices. The study highlights the need to align kaizen practices with relevant organisational practices, such as reward systems and contextual requirements for its implementation in an operational process. The study suggests that further study can focus on the dynamics of the legal system on the implementation of kaizen, especially from a developing economic background like Nigeria, where this study was conducted.

Originality/value

The study projects learning about the spatial factors that can affect the practices of kaizen in critical sectors like livestock management.

Details

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

Keywords

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