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Article
Publication date: 16 June 2023

Bilal, Ali Meftah Gerged, Hafiz Muhammad Arslan, Ali Abbas, Songsheng Chen and Shahid Manzoor

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals…

Abstract

Purpose

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.

Design/methodology/approach

Using a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.

Findings

The authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.

Research limitations/implications

This study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.

Originality/value

The authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.

Article
Publication date: 26 March 2024

Suhaib Ahmed Soomro, Serife Zihni Eyupoglu and Fayaz Ali

The paper aims to explore the relationship between customer mindsets and customer citizenship behavior. This study used the cognitive-affective-behavioral model to examine how…

Abstract

Purpose

The paper aims to explore the relationship between customer mindsets and customer citizenship behavior. This study used the cognitive-affective-behavioral model to examine how customer mindsets relate to customer citizenship behavior. In addition, it investigated the mediating effect of customer brand engagement and moderating role of brand trust.

Design/methodology/approach

The study used a self-administered online survey from 412 respondents using cellular mobile operating brands. Partial least square structural equation modeling was used to analyze the collected data.

Findings

The results revealed that growth-mindset customers directly and significantly influence customer citizenship behavior. The impact of a fixed mindset on customer citizenship behavior is indirect through customer brand engagement. The moderating findings revealed that the effect of brand trust on the relationship between customer brand engagement and customer citizenship behavior is higher than that between the fixed mindset and customer brand engagement.

Practical implications

The findings provide valuable insights for marketing and brand managers to design marketing campaigns considering different mindsets to generate customer citizenship behavior among customers.

Originality/value

This study provides new avenues in consumer psychology and behavior by unfolding the underlying mechanism through which mindsets lead to customer citizenship behavior, contributing to existing knowledge by extending the cognitive-affective-behavioral model.

Details

Journal of Product & Brand Management, vol. 33 no. 3
Type: Research Article
ISSN: 1061-0421

Keywords

Article
Publication date: 7 April 2023

Xinbo Sun, Zhiwei He and Yu Qian

The purpose of this paper is to explore what organizational adaptability means in the digitized context and to discuss how manufacturing companies achieve organizational…

Abstract

Purpose

The purpose of this paper is to explore what organizational adaptability means in the digitized context and to discuss how manufacturing companies achieve organizational adaptability during the digital transformation process.

Design/methodology/approach

By conducting semi-structured interviews and acquiring archive data from a typical Chinese manufacturing company, this paper gathers extensive data. Based on this, a single-case study methodology is used to investigate organizational adaptability in digital transformation.

Findings

This study identifies the process by which companies achieve organizational adaptability during digital transformation and deconstructs organizational adaptability into three dimensions: structural adaptability, operational adaptability and governance adaptability. This study also explores how organizational adaptability is affected by digital capabilities.

Originality/value

This study proposes a process model to demonstrate how organizational adaptability may be attained during digital transformation and redefines organizational adaptability in the context of digitization.

Details

Chinese Management Studies, vol. 18 no. 2
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 5 March 2024

Carolyn J. Cordery and David Hay

New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector…

Abstract

Purpose

New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector auditors and audit institutions have been largely unconnected, with the exception of the critical examination of performance audits. We investigate the question of how public sector auditors’ roles and activities have changed as a result of NPM and later reforms.

Design/methodology/approach

We examine and synthesise public sector audit research examining reforms since the year 2000. The research presented considers changes to external and internal public sector audits as well as the development of public sector audit institutions – known as supreme audit institutions (SAIs).

Findings

Considerable changes have occurred. Many were influenced by NPM, but others have evolved from the eco-system of accounting, auditing and public sector management. External auditors have responded to an increase in demand for accountability. Additional management and governance techniques have been introduced from the private sector, such as internal auditing and audit committees. NPM has also led to conflicting trends, particularly when governments introduced competition to public sector auditing by contracting out but then chose to centralise to improve accountability. There is also greater international influence now through bodies like the International Organisation of Supreme Audit Institutions (INTOSAI) and similar regional bodies.

Originality/value

NPM reforms and the eco-system have impacted public sector auditing. Sustainability reporting is emerging as an area requiring more auditing attention; auditors also need to continue to develop better ways to communicate with citizens. Further, research into auditing in non-Western nations and emerging technologies is also required, especially where it provides learnings around more valuable audit practices. Empirical evidence is required of the strengths and weaknesses of SAIs’ structural variety.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 5 April 2024

Aku Valtakoski and Besma Glaa

The study aims to promote the use of qualitative methods in service research by investigating how these methods are reported in service journals, how the level of reporting has…

Abstract

Purpose

The study aims to promote the use of qualitative methods in service research by investigating how these methods are reported in service journals, how the level of reporting has evolved and whether methodological reporting influences the downloads or citations received by qualitative articles.

Design/methodology/approach

Methodological reporting practices were identified through content analysis of 318 qualitative articles published in three major service research journals and comparison with prior methodological literature. Regression analysis was used to test how the level of methodological reporting influences article downloads and citations.

Findings

The study identifies 29 reporting practices related to 9 key methodological reporting areas. The overall level of methodological reporting in published qualitative articles has increased over time. While differences in the level of reporting between service journals persist, they are narrowing. The level of methodological reporting did not influence downloads or citations of qualitative articles.

Research limitations/implications

Service scholars using qualitative methods should pay attention to methodological reporting as it can improve the chances of being published. Factors such as theoretical contributions are likely to have a greater influence on article impact than methodological reporting.

Originality/value

No prior study has explored methodological reporting practices across different qualitative methodologies or how reporting influences article impact. For authors, reviewers and editors, the study provides an inventory of reporting practices relevant for evaluating qualitative articles, which should lower barriers for qualitative methods in service research by providing practical guidelines on what to focus on when reporting and assessing qualitative research.

Details

Journal of Service Management, vol. 35 no. 6
Type: Research Article
ISSN: 1757-5818

Keywords

Article
Publication date: 21 March 2024

Thamaraiselvan Natarajan, P. Pragha, Krantiraditya Dhalmahapatra and Deepak Ramanan Veera Raghavan

The metaverse, which is now revolutionizing how brands strategize their business needs, necessitates understanding individual opinions. Sentiment analysis deciphers emotions and…

Abstract

Purpose

The metaverse, which is now revolutionizing how brands strategize their business needs, necessitates understanding individual opinions. Sentiment analysis deciphers emotions and uncovers a deeper understanding of user opinions and trends within this digital realm. Further, sentiments signify the underlying factor that triggers one’s intent to use technology like the metaverse. Positive sentiments often correlate with positive user experiences, while negative sentiments may signify issues or frustrations. Brands may consider these sentiments and implement them on their metaverse platforms for a seamless user experience.

Design/methodology/approach

The current study adopts machine learning sentiment analysis techniques using Support Vector Machine, Doc2Vec, RNN, and CNN to explore the sentiment of individuals toward metaverse in a user-generated context. The topics were discovered using the topic modeling method, and sentiment analysis was performed subsequently.

Findings

The results revealed that the users had a positive notion about the experience and orientation of the metaverse while having a negative attitude towards the economy, data, and cyber security. The accuracy of each model has been analyzed, and it has been concluded that CNN provides better accuracy on an average of 89% compared to the other models.

Research limitations/implications

Analyzing sentiment can reveal how the general public perceives the metaverse. Positive sentiment may suggest enthusiasm and readiness for adoption, while negative sentiment might indicate skepticism or concerns. Given the positive user notions about the metaverse’s experience and orientation, developers should continue to focus on creating innovative and immersive virtual environments. At the same time, users' concerns about data, cybersecurity and the economy are critical. The negative attitude toward the metaverse’s economy suggests a need for innovation in economic models within the metaverse. Also, developers and platform operators should prioritize robust data security measures. Implementing strong encryption and two-factor authentication and educating users about cybersecurity best practices can address these concerns and enhance user trust.

Social implications

In terms of societal dynamics, the metaverse could revolutionize communication and relationships by altering traditional notions of proximity and the presence of its users. Further, virtual economies might emerge, with virtual assets having real-world value, presenting both opportunities and challenges for industries and regulators.

Originality/value

The current study contributes to research as it is the first of its kind to explore the sentiments of individuals toward the metaverse using deep learning techniques and evaluate the accuracy of these models.

Details

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

Keywords

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