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Open Access
Article
Publication date: 1 May 2023

Veronica Johansson and Maria Lindh

The purpose of this paper is to describe and explore the current state of internet regulation through content filters in Swedish public libraries.

Abstract

Purpose

The purpose of this paper is to describe and explore the current state of internet regulation through content filters in Swedish public libraries.

Design/methodology/approach

Data was collected through an electronic survey directed to library managers of Sweden’s 290 main municipal libraries. 164 answers were returned, yielding a 57% response rate. The analysis comprises descriptive statistics for quantitative data and an activity theory approach with focus on contradictions for qualitative counterparts.

Findings

In total, 33% of the responding libraries report having content filters; 50% have not; and a surprising 18% do not know. There is a strong correlation between internet misuse and positive attitudes towards filters, and, reversely, between lack of misuse and lack of active stances concerning filters. Rather than seeing this as weakness, the authors suggest that there is strength in a context-bound flexibility open to practical experience and weighting of values, ethics, legislation and local circumstances. More troublesome indications concern the high deferral of decision-making to local authorities (municipalities) whereby libraries are left with limited insight and influence.

Research limitations/implications

The situation calls for professional organisations to address political mandate questions, and educational programs to strengthen future information professionals’ knowledge of IT in general; filter issues in specific; and local authority decision-making. The study highlights the need of adequate information professional competences and mandates to decide on and oversee internet regulation.

Originality/value

To the best of the authors’ knowledge, this is the first internationally published study on content filters in Swedish public libraries.

Details

Journal of Information, Communication and Ethics in Society, vol. 21 no. 3
Type: Research Article
ISSN: 1477-996X

Keywords

Open Access
Article
Publication date: 18 June 2019

Elisabeth Christine Brüggen, Thomas Post and Katharina Schmitz

People around the world are not sufficiently capable or willing to engage in retirement planning. New technological tools have been proposed as a promising solution to foster…

3600

Abstract

Purpose

People around the world are not sufficiently capable or willing to engage in retirement planning. New technological tools have been proposed as a promising solution to foster involvement and consequently encourage retirement planning. This paper aims to test whether an interactive online pension planner can improve participants’ behaviour, behavioural intentions, attitude, knowledge and perceived ease of use, usefulness and enjoyment.

Design/methodology/approach

In collaboration with a company specialised in technologically advanced pension planners, three different versions of an online pension planner were created. The control condition only allowed participants to check their pension situation and the composition of future retirement income. In the medium interactivity level, participants could choose to modify certain variables affecting their pension income, on top of the features from the control. The highly interactive planner additionally included an interactive budget tool and showed whether the accumulated pension income was sufficient to cover the desired spending. Data were collected with the help of an online panel (N = 285).

Findings

This paper finds a positive effect of interactivity on behaviour within the planner, that is, the number of clicked options, as well as on participants’ intention to check their personal pension situation in the upcoming three to six months. Moreover, this paper finds gender differences: male participants prefer a high level of interactivity, while women prefer a medium level.

Research limitations/implications

An interesting modification to the current research design would be to use personal, self-relevant data in the online pension planner. Moreover, conducting the study in a computer laboratory could increase concentration on the task, and hence involvement. Next to gender, there might be other factors that possibly influence the results. It would be interesting to investigate other measures of behaviour such as the time spent on the pension planner. Further research should also study the effects of other features that shape user’s perception of interactivity, which include human-to-human interactivity.

Practical implications

The results show that technological services, such as advanced online pension planners, can positively affect engagement with retirement planning. Thus, pension providers are encouraged to use interactive online pension planners. The results with respect to gender suggest tailoring pension planners to match specific preferences of recipients. New service technologies provide novel opportunities to cater to individual differences by, for example, integrating less interactive features for women than for men in a pension planner. Moreover, cognitive involvement should be stimulated by integrating relevant, interesting and valuable information.

Social implications

Lack of engagement with retirement planning is an important challenge to Western societies. People who do not sufficiently search for information about their expected pension benefits may encounter significant pension gaps resulting in detrimental welfare effects at retirement. This problem is enhanced by the fact that increasingly, the risks and responsibility for retirement planning are being shifted towards pension plan participants themselves. Thus, finding ways to increase engagement with retirement planning by making use of advances in service technologies brings benefits to society.

Originality/value

First, this paper contributes to the customer engagement literature by studying how new technological interfaces improve user experiences, knowledge and engagement within the low involvement context of retirement planning. Second, this paper advances service research by zooming in on customer heterogeneity in using the technology-based online pension planner and studying the moderating effect of involvement and gender more closely. Third, this paper contributes to the financial services literature by studying how new service technologies can help to increase attitudes, knowledge and engagement with retirement planning.

Details

Journal of Services Marketing, vol. 33 no. 4
Type: Research Article
ISSN: 0887-6045

Keywords

Open Access
Article
Publication date: 14 September 2023

Ömer Tuğsal Doruk

This study aims to use a comparative analysis to examine the channel of deferring cash commitments, which can be seen as a strategic solution to mitigate the impact of COVID-19 on…

Abstract

Purpose

This study aims to use a comparative analysis to examine the channel of deferring cash commitments, which can be seen as a strategic solution to mitigate the impact of COVID-19 on Moldova's service sector.

Design/methodology/approach

This paper uses the Oaxaca–Blinder decomposition analysis. The World Bank's post-COVID-19 survey is used. The methodology takes into account heterogeneity among firms.

Findings

The results of the Oaxaca–Blinder decomposition analysis show that service firms use deferred cash commitments more than industrial firms, corporate governance and their pandemic-related strategies are also effective in the post-COVID Moldovan economy. The results are robust to different modeling alternatives.

Originality/value

COVID-19 can be considered a key source of uncertainty for firms, especially those operating in economies where financial frictions occasionally occur in a transition economy. Therefore, this study can shed new light on the impact of COVID-19 on financial strategies in a transition economy.

Details

Journal of Money and Business, vol. 3 no. 2
Type: Research Article
ISSN: 2634-2596

Keywords

Content available
Book part
Publication date: 21 July 2022

Ian Ruthven

Abstract

Details

Dealing With Change Through Information Sculpting
Type: Book
ISBN: 978-1-80382-047-7

Content available
Article
Publication date: 18 September 2007

Henry A. Davis

300

Abstract

Details

Journal of Investment Compliance, vol. 8 no. 3
Type: Research Article
ISSN: 1528-5812

Open Access
Article
Publication date: 26 November 2021

Reajmin Sultana, Ratan Ghosh and Kanon Kumar Sen

To investigate the consequence of COVID-19 pandemic on the financial reporting and disclosure (FRD) practices, the study has been conducted. Moreover, this paper highlights the…

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Abstract

Purpose

To investigate the consequence of COVID-19 pandemic on the financial reporting and disclosure (FRD) practices, the study has been conducted. Moreover, this paper highlights the significance of FRD practices in any emergency period and its relevance with legitimacy theory in Bangladesh Perspective.

Design/methodology/approach

The COVID-19 pandemic has adverse impact on business. Hence, all the business activities have been categorized into five major aspects which are financial factors, business operations, business contracts, business value and stakeholders. These five major activities have been considered as independent variable. By analyzing various policy recommendations and guidelines of global and local accounting bodies, a structured questionnaire was developed in association with related IAS and IFRSs. Then, it was distributed among the accounting professionals of Bangladesh who are currently engaged in financial statement preparation and auditing services. Finally, data was analyzed through structural equation modeling (SEM) to test the hypothetical relationship between dependent variable and independent variable.

Findings

This study finds that financial factors, business contracts and stakeholders have significant relationship with the financial reporting and disclosure practices during the COVID-19 pandemic period. However, business operation and business value have no significant relationship with financial reporting and disclosure practices.

Research limitations/implications

This study tries to analyze why and how firms should disclose essential information (both financial and non-financial) to the financial statement users during the COVID-19 pandemic. This study can be used as benchmark to issue a separate policy or standard for reporting any kind of adverse event in the financial reporting and disclosure practices.

Originality/value

To our best knowledge, we believe that this is first kind of study undertaken to investigate the consequence of COVID-19 pandemic on the FRD practices in the context of Bangladesh. This study is kind of exploratory in nature. Hence, future studies can explore industry-based financial reporting and disclosure practice in any pandemic period.

Details

Asian Journal of Economics and Banking, vol. 6 no. 1
Type: Research Article
ISSN: 2615-9821

Keywords

Open Access
Article
Publication date: 15 December 2023

Chunyi Xian, Hessam Vali, Ruwen Tian, Jingjun David Xu and Mehmet Bayram Yildirim

The authors investigate the varying impact of three categories of conflicting consumer reviews (i.e. conflicting opinions on attributes of a product item, conflicting ratings of…

Abstract

Purpose

The authors investigate the varying impact of three categories of conflicting consumer reviews (i.e. conflicting opinions on attributes of a product item, conflicting ratings of an item and the intensity of conflicting reviews of an item) on the potential customers' perceived informativeness, which is expected to affect the perceived correct purchase.

Design/methodology/approach

To test their proposed hypotheses, the authors conducted an experiment using a 2 × 2 × 2 factorial design for each conflict type comprising two levels (low vs high).

Findings

The results of this study found that conflicting opinions on product attributes can enhance potential customers' perceptions of informativeness and subsequent correct purchase decisions while conflicting ratings and the intensity of conflicting reviews can diminish potential customers' perceptions of informativeness. In addition, conflicting ratings negatively moderate the effect of conflicting attributes on perceived informativeness such that the positive effect of conflicting attributes on perceived informativeness will be less prominent when conflicting ratings are present (vs absent).

Originality/value

While potential customers are browsing product descriptions, reviews and comments from other purchasers are also playing a role in influencing a potential customer's purchase decision. However, given the different experiences and temperaments of individuals, the subjective remarks and ratings of individuals are sometimes inconsistent or even conflicting, which can lead to confusion among potential customers. The authors categorize the positive or negative effects of the three conflicting reviews based on the two dimensions of ease of capture and product diagnosticity. The findings can help platforms optimize the display of product reviews to help potential customers make more accurate purchase decisions.

Details

Journal of Electronic Business & Digital Economics, vol. 3 no. 1
Type: Research Article
ISSN: 2754-4214

Keywords

Open Access
Article
Publication date: 19 September 2023

Johannes Thaller, Stefan Mayr and Birgit Feldbauer-Durstmüller

The unique dynamics of family firms (FFs) shape the management of financial crises. Religious and secular reasons, as a defining characteristic of this type of firm, provide a…

Abstract

Purpose

The unique dynamics of family firms (FFs) shape the management of financial crises. Religious and secular reasons, as a defining characteristic of this type of firm, provide a reference system for key management decisions. This paper aims to explore the under-researched topic of differences in FFs' crisis management between religious and secular family decision-makers (FDMs), considering secularization in developed countries.

Design/methodology/approach

The paper draws on a qualitative-empirical study of 14 large FFs from the DACH region (Germany, Austria and Switzerland), through both a media analysis and semi-structured interviews with FDMs who have significant influence on key management decisions.

Findings

Despite secularization, religion continues to influence managerial decisions such as crisis management in the DACH region. The findings show that crisis management differs across religious and secular FDMs, demonstrating the substantial impact of religious and secular reasons on operational and financial measures. Thus, religious and secular reasons may partially explain the complex and ambivalent crisis management of FFs. This indicates that religion shapes FF's key management decisions in the increasingly secularized DACH region. Religious FDMs are accountable to both the firm and to God, which fosters their own personal and financial resources during crisis management.

Originality/value

This paper contributes to the existing literature by exploring the impact of religion and secularization within developed countries. Further, it offers deeper insights into FF's crisis management and is one of the first studies to assess the impact of religion and secularization on operational and financial measures. This research derives five propositions for further research and discusses a broad range of original implications for theory and practice.

Details

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

Keywords

Open Access
Article
Publication date: 17 April 2023

Jestine Philip, Katharina Gilli and Michael Knappstein

Even with the recognized impact organizational leaders have on the outcome of digital transformation (DT), a comprehensive scholarly understanding of the competencies that leaders…

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Abstract

Purpose

Even with the recognized impact organizational leaders have on the outcome of digital transformation (DT), a comprehensive scholarly understanding of the competencies that leaders must possess to lead a DT to success is lacking.

Design/methodology/approach

To derive and list the competencies considered by experts as necessary for managing DT, the authors recruited 18 international senior managers with relevant experience and applied the Delphi method to survey the managers. Upon the completion of three survey rounds and the authors modifying the response list until consensus was reached, 39 items were shortlisted as constituting key competencies for managing DT. Furthermore, the authors engaged in inductive theorizing to derive propositional statements using these findings.

Findings

The practitioners agreed on visionary thinking, agility, understanding the value of data, data-driven decision-making, knowledge of strategy and accepting change as the most important requirements for managing DT. Through inductive theorizing, the authors further derived that the seven discovered clusters fell into two broader competencies – behavioral and strategic – and that each behavioral competency would have varying importance depending on the country and industry that the organization operates in.

Research limitations/implications

As is typical for Delphi studies that involve multiple survey rounds, the study participant response rate was moderate. The implications of this study, in finding that a variety of leadership competencies are needed to ensure successful DT, validate prior research that people, not technology, drive DT.

Practical implications

This study helps mitigate assumptions that successful DT processes are only possible by hiring technological experts, as doing so highlights the importance of behavioral leadership competencies.

Originality/value

The study is one of the first to interlink digital leadership with DT by inductively theorizing behavioral and strategic competencies. The authors also establish that contexts are vital in determining which aspects of leadership competencies are deemed most important in driving DT.

Details

Leadership & Organization Development Journal, vol. 44 no. 3
Type: Research Article
ISSN: 0143-7739

Keywords

Open Access
Article
Publication date: 1 September 2022

Asia Khatun, Ratan Ghosh and Sadman Kabir

This study aims to determine the number of companies involved in earnings manipulation. Additionally, this study has empirically investigated the common manipulation items among…

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Abstract

Purpose

This study aims to determine the number of companies involved in earnings manipulation. Additionally, this study has empirically investigated the common manipulation items among the companies.

Design/methodology/approach

Bangladesh's listed commercial banks are selected as a sample for this study, and financial data from 2009 to 2018 were collected. The likely and nonlikely manipulator Beneish model (1999) divides the sample into two groups. Based on the M-score of the model, the banks are put into two groups. To identify the most influential variables, an independent sample t-test was done with the help of Statistical Package for Social Sciences (SPSS).

Findings

The findings show that banks in Bangladesh have an unstable trend in making manipulated financial reports. Results of the t-test reveal that overstating revenues, increasing intangible assets, lessening cost and accruals are the most appealing items for preparing a fraudulent financial report. The findings of this research work will help the investors take the right decision having the idea of manipulation in the banking sector of Bangladesh.

Originality/value

In the presence of many irregularities in the banking sector Bangladesh, very few studies have been carried out in forensic accounting and fraudulent financial reporting practices. Much research has focused on earnings management techniques. This research specifically focuses on identifying earnings manipulation in financial statements for micro-level variables like accounting accruals, intangible assets, etc. This will help policy-makers and financial statement readers to be proactive while reading financial statements and taking any investment decision.

Details

Arab Gulf Journal of Scientific Research, vol. 40 no. 3
Type: Research Article
ISSN: 1985-9899

Keywords

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