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Article
Publication date: 22 May 2023

Mohammed Farhan, Caroline C. Krejci and David E. Cantor

The purpose of this research is to examine how a change in team dynamics impacts an individual's motivation to engage in helping behavior and operational performance.

Abstract

Purpose

The purpose of this research is to examine how a change in team dynamics impacts an individual's motivation to engage in helping behavior and operational performance.

Design/methodology/approach

An online vignette experiment and a hybrid discrete event and agent-based simulation model are used.

Findings

Study findings demonstrate how a non-core worker's perception of team dynamics influence engagement in helping behavior and system performance.

Originality/value

This study provides a further understanding on how team members react to changes in team processes. This study theorizes on how an individual team member responds to fairness concerns. This study also advances our understanding of the critical importance of helping behavior in a retail logistics setting. This research illustrates how the theory of strategic core and procedural justice literature can be adopted to explain team dynamics in supply chain management.

Details

International Journal of Physical Distribution & Logistics Management, vol. 53 no. 9
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 6 February 2024

Anthony Olukayode Yusuf, Adedeji Afolabi, Abiola Akanmu, Homero Murzi, Andres Nieto Leal, Sheryl Ball and Andrea Ofori-Boadu

There is a growing mismatch between the skill demands of the industry and the offerings of academia. One way of reducing this mismatch is by improving collaborations between…

Abstract

Purpose

There is a growing mismatch between the skill demands of the industry and the offerings of academia. One way of reducing this mismatch is by improving collaborations between practitioners and instructors using web-networking platforms. However, it is important to understand practitioners’ considerations while collaborating with instructors. Therefore, this study identified these considerations in order to infer inputs for the design of the graphical user interface (GUI) of a web-based platform for connecting instructors and practitioners.

Design/methodology/approach

A mixed method was adopted through a survey and focus group. A survey was used to capture practitioners’ considerations while collaborating with instructors for student development, and a focus group helped uncover an in-depth understanding of the study phenomena. The data were analyzed using descriptive and inferential statistics and thematic analysis.

Findings

The results show the willingness of practitioners to collaborate with instructors for student development, the ways by which practitioners are willing to meet instructors' course-support needs and their considerations in deciding to do so. Slight differences were observed between the results of the survey and the focus group regarding the ranking of the practitioners’ considerations. The study highlighted demographic differences in practitioners’ considerations when deciding on meeting instructors' course-support needs. The results provide a basis to deduce the GUI inputs of web-networking platforms for connecting instructors and practitioners.

Originality/value

This study revealed practitioners’ design needs and GUI inputs to facilitate the design of web-networking platforms for connecting instructors and practitioners. This study also contributes to user interface design principles, theories on individual differences and practitioners’ involvement in student professional development.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 23 November 2023

Ersa Tri Wahyuni, Zubir Azhar and Novy Fajriati

The global insurance industry has implemented International Financial Reporting Standards (IFRS) 17 insurance contracts effective from January 1, 2023. The Islamic insurance…

Abstract

Purpose

The global insurance industry has implemented International Financial Reporting Standards (IFRS) 17 insurance contracts effective from January 1, 2023. The Islamic insurance (Takaful) industry would find itself at a crossroads if IFRS 17 should also be adopted for Takaful contracts. This paper aims to explore the process of IFRS 17 adoption for Takaful contracts in Malaysia and the implementation of the standard in the early adoption year.

Design/methodology/approach

Applying a qualitative approach, this study uses a literature review search and interviews to analyze deeper into the adoption process in Malaysia. Using institutional work, this paper analyses the process timeline, the actors and their roles and actions in the adoption process. The authors interviewed 12 informants from different backgrounds comprising the national standard setters, preparers and the IFRS 17 consultants.

Findings

The adoption process of IFRS 17 in Malaysia is an interplay between the accounting standard setter, the government and the industry associations who are the major actors in the process. These actors have different roles and contributions, but they work together to accomplish a single vision, adopting IFRS 17 for all. There is an interplay between actors to disrupt the accounting practice and involved in creating various institutional work to ensure the concerns of Takaful practitioners are well addressed. This research also found that the companies faced significant challenges in applying the standard in the early months of implementation.

Research limitations/implications

This paper contributes to the literature by providing an explanation and examples of the IFRS adoption for Shariah transactions. The story of Malaysia can become a case study for other countries that are still deciding on adopting IFRS 17, especially for the Islamic insurance industry.

Practical implications

The story of Malaysia can become a case study for other countries that are still deciding on adopting IFRS 17, especially for the Islamic insurance industry.

Originality/value

This paper contributes to the literature on the debate of the application of IFRS to Shariah transactions by using institutional work theory as a framework.

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: 2 August 2023

Princy Thomas, Daniel John and Lijo Thomas

The objective of the study was to explore the factors influencing the career decisions of students doing the students' undergraduate (UG) and postgraduate (PG) programmes from…

Abstract

Purpose

The objective of the study was to explore the factors influencing the career decisions of students doing the students' undergraduate (UG) and postgraduate (PG) programmes from urban private universities/colleges in the Indian context.

Design/methodology/approach

Career decision-making is determined by different factors and is contextual. The present study explores and identifies the prominent factors influencing career decision-making. A pool of 33 questions was developed, and these questions were initially administered to a sample of 233 students. Principal component analysis with Varimax Rotation identified salient factors. In the second study, confirmatory analysis was performed based on the opinion of 304 students.

Findings

The study shows that the student's career deciding factors include (1) career clarity, (2) career exploration, (3) career reward and recognition and (4) career initiative for professional and personal growth.

Originality/value

The study focussed on career-deciding factors for UG and PG students from urban universities/colleges in the Indian context and the findings can be used for planning career counselling interventions.

Details

Higher Education, Skills and Work-Based Learning, vol. 14 no. 1
Type: Research Article
ISSN: 2042-3896

Keywords

Article
Publication date: 14 September 2023

Mustafa Abdül Metin Dinçer, Mustafa Yıldırım and Esra Dil

This study aims to reveal Türkiye's place on the global cultural map through eight dimensions compared to other countries with the help of these two subresearch questions: “Where…

Abstract

Purpose

This study aims to reveal Türkiye's place on the global cultural map through eight dimensions compared to other countries with the help of these two subresearch questions: “Where is Türkiye positioned on Meyer's map, and how is the positioning when country groups are taken into account?”.

Design/methodology/approach

This issue is considered necessary regarding the country’s business culture, which is an emerging market. For this, 17 senior executives engaged in international trade activities were selected as cases. The eight dimensions of Erin Meyer’s culture map were analyzed by considering the interview data obtained from the executives.

Findings

As a result of the analysis, it was determined that Türkiye is in a position that can be called an east–west synthesis in terms of culture, even though it is geographically evaluated within MENA and that it is located close to the middle of the continuum axis on the basis of almost all dimensions. However, the three dimensions out of eight – communication, deciding and trusting – are relatively far from the middle. The authors believe that this situation is closely related to Türkiye’s unique historical characteristics.

Research limitations/implications

The placement of the nations on a cultural map may be useful for practitioners. By looking at the relative position on this map and taking it into consideration while building connections and negotiating, for instance, businesses and policymakers who wish to enhance their ties with Türkiye can be aware of the distinctions between their own countries and Türkiye. The inhibiting nature of qualitative research prevents generalization; however, much bigger data set may be used for a comparable approach. Further research can be done to solve this issue because the cases under examination do not permit comparisons specific to the American continent.

Originality/value

The theoretical contribution of this study lies in its focused revelation of Turkey’s cultural positioning within the context of emerging markets. Positioning the countries on the cultural map can provide some convenience to the practitioners. Türkiye is a crucial clustering center when global production is considered. This opens the country to contact other cultures and enables intercultural transfer and learning.

Details

Review of International Business and Strategy, vol. 34 no. 1
Type: Research Article
ISSN: 2059-6014

Keywords

Article
Publication date: 16 May 2024

Lorenzo Bruno Prataviera and Andreas Norrman

The postponement principle concerns defining when and where value is added, usually referring to hardware components for physical products. However, in modern supply chains…

Abstract

Purpose

The postponement principle concerns defining when and where value is added, usually referring to hardware components for physical products. However, in modern supply chains, software’s importance is increasing, impacting the timing and location of value-adding operations. Lacking insights into software-driven implications for postponement, we aim at elaborating on the postponement principle by contextualizing its evolution when integrating different objects (i.e. hardware and software).

Design/methodology/approach

We adopted an abductive approach to elaborate on the existing knowledge with original empirical insights. A single-case study with four subcases allowed us to explore postponement dimensions in the context of a global high-tech enterprise offering products that integrate hardware and software objects. As global supply chains involve multiple jurisdictions with heterogeneous regulations, we also analyzed in depth the emerging fiscal and legal implications.

Findings

Besides where and when value is added, the study illustrates that deciding who (i.e. what legal entity) is carrying out what operation on what kind of object is highly important. Moreover, fiscal and legal implications for the various legal entities strongly depend on what operations are executed and in which jurisdiction (where). The study identifies critical interrelationships among postponement dimensions when integrating hardware and software objects, highlighting the importance of understanding and managing their reciprocity with the emerging fiscal and legal risks.

Originality/value

We elaborate on the postponement principle by contextualizing its applications when integrating hardware and software objects in global supply chains, which include multiple jurisdictions. By formalizing the impact of the who dimension, the study contributes to developing the interorganizational perspective for postponement. Moreover, it extends the traditional cost perspective for postponement beyond the trade-off between responsiveness and cost-efficiency, suggesting that firms applying global postponement should extend their focus to also examine fiscal and legal risks for all the legal entities involved.

Details

International Journal of Physical Distribution & Logistics Management, vol. 54 no. 4
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 17 September 2024

Ghiwa Assaf and Rayan H. Assaad

Project bundling is an innovative practice that groups or bundles several infrastructure projects into a single contract. While project bundling has various benefits, agencies are…

Abstract

Purpose

Project bundling is an innovative practice that groups or bundles several infrastructure projects into a single contract. While project bundling has various benefits, agencies are facing some challenges when bundling their projects, including properly assessing the feasibility (or infeasibility) of project delivery methods (PDMs) of interest. More specifically, project owners face the challenge of properly selecting between traditional and alternative PDMs for their bundled projects. Although some research efforts were devoted to providing guidelines in relation to different aspects related to project bundling, no previous study was conducted to help project owners performing PDMs-related feasibility analysis for bundled projects, which differ from normal, singly delivered projects. To fill this knowledge gap, this paper develops a decision-support tool that assists agencies in deciding whether they should select a traditional or alternative PDM (i.e. whether to go with the Design-Bid-Build (DBB) PDM or not) for their bundled projects.

Design/methodology/approach

An analytical methodology comprised of four main steps was followed in this paper. First, an expert survey was developed and distributed to industry experts to quantify the importance of 25 project bundling objectives. Second, principal component analysis was used to determine the weights for the different project bundling objectives. Third, a series of statistical tests was implemented to identify different feasibility tiers. Fourth, a user-friendly decision-support tool was developed, and its capabilities were demonstrated.

Findings

The results showed that six tiers exist to classify the feasibility (or infeasibility) of traditional PDMs (i.e. the DBB method) for bundled projects. The research outcomes have also reflected that the following five project bundling objectives contribute the most to making traditional PDMs (i.e. the DBB method) more feasible for bundled projects: (1) Having well-defined design features; (2) Requiring prior knowledge or experience with similar project size and scope; (3) Completing the overall project on schedule; (4) Keeping rate of expenditures within cash flow plan; and (5) Acquiring specific legislative, regulatory and jurisdictional requirements early on.

Originality/value

This research adds to the body of knowledge by equipping agencies and project owners with a decision-support system that helps them identify whether traditional or alternative PDMs are more appropriate for the specific objectives of their bundling program(s). By making the right PDM decision, project owners can enhance their bundling practices (especially in relation to the PDM proper selection) and ultimately the performance of their bundled projects.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 30 June 2023

Chandan Maheshkar and Jayant Sonwalkar

This paper aims to explore the key factors through which an optimum pedagogy mix can be determined towards effective teaching practice and enhanced student learning outcomes in…

Abstract

Purpose

This paper aims to explore the key factors through which an optimum pedagogy mix can be determined towards effective teaching practice and enhanced student learning outcomes in business/management education.

Design/methodology/approach

An exploratory research design has been used. A sample of 310 was analyzed using exploratory factor analysis. A structured questionnaire was developed to collect data. It was pre-tested, and essential modifications were made before its final implementation.

Findings

The study has presented the idea of pedagogy mix, which refers to a set of most obvious teaching methods/tools suitable to deliver marketing education in a context-bound manner. Eight factors have been identified that help to decide and/or maintain an optimum mix of pedagogies for effective teaching. An adequate “pedagogy mix” would help achieve educational objectives and equip students with the essential competencies.

Practical implications

The study is particularly significant to educators who are in the initial years of their careers. The identified factors help educators decide and/or maintain an optimum mix of pedagogies by offering an understanding of different pedagogies, their strategic relevance and student needs.

Originality/value

An institution's academic philosophy and commitment to the learning outcomes make it excellent or poor. Present institutions have and retain a main focus on preparation for professional careers, and without a perfect blend of pedagogies, it cannot be achieved. An optimum pedagogy mix would facilitate the key learning process and proffer the intricacies of the concerned profession. In this sense, this paper is a significant attempt, particularly in management education and higher education in general, that enables the educators of higher academics to decide and utilize an idyllic blend of pedagogies towards the successful execution of an educational process of higher order and ensuring the holistic student development.

Details

Journal of Applied Research in Higher Education, vol. 16 no. 4
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 30 April 2024

Daniela Silva, Marta Patrão and Liliana Sousa

Material inheritance transmission is a normative task in later life that has been scarcely studied, particularly when involving older childless adults. This study aims to deepen…

Abstract

Purpose

Material inheritance transmission is a normative task in later life that has been scarcely studied, particularly when involving older childless adults. This study aims to deepen the knowledge about the transmission of material inheritances by older (65+ years) childless Portuguese adults.

Design/methodology/approach

This qualitative exploratory study comprises 43 participants. A semi-structured interview was administered and submitted to content analysis.

Findings

Material inheritance transmission involves precipitant events (realizing they will not have children), deciding on content and moment (what and when), planning (getting legal advice, making a will and preventing family conflicts), distributing (usually based on values of reciprocity and strategic exchange) and resolution (marked by conflict).

Originality/value

Material inheritances have been mostly studied from economic and legal perspectives. This research examines material inheritances transmissions within family dynamics, showing that older childless individuals seem to use material inheritances in a strategic exchange way, to ensure they will be well cared for in old age.

Details

Working with Older People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1366-3666

Keywords

Book part
Publication date: 30 May 2024

Steven M. Mintz

This whistleblowing case study engages students in discussions about when and how to disclose differences of opinion on a revenue recognition matter with higher-ups in an…

Abstract

This whistleblowing case study engages students in discussions about when and how to disclose differences of opinion on a revenue recognition matter with higher-ups in an organization. Factors to consider include the morality of whistleblowing, confidentiality obligations, the rules of conduct in the American Institute of Certified Public Accountants (AICPA) Code, Sarbanes–Oxley Act (SOX), Dodd–Frank, and the US Supreme Court ruling in Digital Realty, Inc. v. Somers that addresses when to report matters to the Securities and Exchange Commission (SEC). Case questions are designed to promote students’ critical thinking skills, ethical reasoning skills, and decision-making. A flowchart of AICPA ethics rule 2.130.020 (Subordination of Judgment) provides the framework for making decisions when differences exist in financial reporting. The case provides learning objectives, implementation guidance, and teaching notes. The case was used in an accounting ethics course taught at the undergraduate senior level but can also be used in auditing, fraud examination, and advanced financial reporting courses.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83549-770-8

Keywords

1 – 10 of over 10000