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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.
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Keywords
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.
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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.
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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.
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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.
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Keywords
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.
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Keywords
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…
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.
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Keywords
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.
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Keywords
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.
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Keywords
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