Books and journals Case studies Expert Briefings Open Access
Advanced search

Search results

1 – 10 of over 5000
To view the access options for this content please click here
Article
Publication date: 7 April 2015

Deterrents to knowledge-sharing in the pharmaceutical industry: a case study

Athar Mahmood Ahmed Qureshi and Nina Evans

This study aims to explore deterrents to knowledge-sharing in pharmaceutical manufacturing. Effective knowledge-sharing is fundamental to stimulation of the process of…

HTML
PDF (335 KB)

Abstract

Purpose

This study aims to explore deterrents to knowledge-sharing in pharmaceutical manufacturing. Effective knowledge-sharing is fundamental to stimulation of the process of knowledge absorption. The limited proximal communication between the employees in the pharmaceutical industry stifles their knowledge-sharing behaviour significantly.

Design/methodology/approach

A cross-sectional case study, consisting of semi-structured interviews with managers and scientists, was conducted in a multinational pharmaceutical company in Australia. Respondents were asked to answer questions regarding their current knowledge-sharing practices and to identify organisational deterrents to knowledge-sharing. The data were condensed into themes according to the thematic analysis method.

Findings

The pharmaceutical industry is extensively regulated and its excessive competitiveness is cultivating organisational reticence towards the development of a knowledge-sharing culture. Nine categories of deterrents to intra- (within) and inter-organisational (between organisations) knowledge-sharing have been identified. These categories include high cost of sharing knowledge, information technology limitations, knowledge-hiding, lack of socialisation, lack of trust culture, non-educational mindset, organisational politics, poor leadership and time pressure.

Research limitations/implications

The population of this study consists of managers and practitioners working for a pharmaceutical company. Hence, the generalisability of the findings to other health-care settings is unknown.

Practical implications

The findings have implications for leaders and managers who should be aware of these professional diversities, instigators as well as the ripple effects of limited knowledge-sharing to guide the organisation towards developing an optimal knowledge-sharing culture.

Originality/value

A focussed investigation of knowledge-sharing behaviour within the pharmaceutical industry in Australia, considering the pressure applied to this industry over the past decade. This case study specifically focusses on the diversity of deterrents to knowledge-sharing in the pharmaceutical manufacturing industry.

Details

Journal of Knowledge Management, vol. 19 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/JKM-09-2014-0391
ISSN: 1367-3270

Keywords

  • Qualitative research
  • Knowledge sharing
  • Deterrents
  • Pharmaceutical

To view the access options for this content please click here
Article
Publication date: 3 May 2016

Cheating behaviour among accounting students: some Malaysian evidence

Suhaiza Ismail and Salwa Hana Yussof

This study aims to examine the cheating behaviour among accounting students in terms of the extent of neutralization of cheating and the effectiveness of deterrents to…

HTML
PDF (109 KB)

Abstract

Purpose

This study aims to examine the cheating behaviour among accounting students in terms of the extent of neutralization of cheating and the effectiveness of deterrents to cheating of cheaters and non-cheaters. It also aims to examine the differences in the cheating behaviour between males and females of cheaters and non-cheaters groups.

Design/methodology/approach

Using a questionnaire survey on academic dishonesty developed by Haines et al. (1986) which was administered to accounting students, 435 usable responses were obtained and analysed using Statistical Package for the Social Sciences. In achieving the objectives, mean score, standard deviation and independent sample t-tests were performed.

Findings

The results on the extent of cheating neutralization revealed that cheaters have significantly greater excuses to cheat than the non-cheaters. In addition, males have greater neutralization for cheating than females. In terms of the effectiveness of the deterrent to cheating measures, there were significant differences between cheaters and non-cheaters on the effectiveness of two deterrents to cheating measures. The comparison between males and females reveals significant differences between the two genders for cheating neutralization as well as the three cheating deterrents for both cheaters and non-cheaters groups.

Originality/value

The present study does not only investigate the differences in the cheating behaviour between cheaters and non-cheaters in terms of neutralization and deterrents to cheating but also provides evidence on the cheating attitude based on gender.

Details

Accounting Research Journal, vol. 29 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/ARJ-05-2014-0050
ISSN: 1030-9616

Keywords

  • Accounting students
  • Cheating
  • Cheating neutralisation
  • Deterrents to cheating

To view the access options for this content please click here
Article
Publication date: 8 May 2018

The art of deterrence: Singapore’s anti-money laundering regimes

Veltrice Tan

In light of the recent 1MDB Scandal in Singapore, this research paper aims to examine the deterrent effect of Singapore’s sanctions against money laundering within…

HTML
PDF (316 KB)

Abstract

Purpose

In light of the recent 1MDB Scandal in Singapore, this research paper aims to examine the deterrent effect of Singapore’s sanctions against money laundering within financial institutions.

Design/methodology/approach

Case laws and legislations are examined as are relevant reports by regulators.

Findings

Singapore’s anti-money laundering (AML) regimes may not act as an effective deterrent against money laundering activities within financial institutions. This is due to the overreliance on the theory of deterrence-based thinking, the lack of an “enforcement pyramid” and economic factors which influence regulators to be lenient towards financial institutions.

Research limitations/implications

There are limited data available in relation to regulators in Singapore and the prevalence of money laundering activities within Singapore’s financial institution. Any discussions within this article is based on the impressionistic observations of this author, which may not reflect the true state of affairs in Singapore.

Practical implications

Those who are interested in examining the relationship between money laundering and the deterrent effect of sanctions against financial institutions will have an interest in this topic.

Originality/value

The value of the paper is to demonstrate that Singapore’s AML regimes may not act as an effective deterrence against money laundering activities within financial institutions.

Details

Journal of Financial Crime, vol. 25 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/JFC-01-2018-0001
ISSN: 1359-0790

Keywords

  • Singapore
  • Money laundering
  • Deterrence
  • Financial institutions
  • 1MDB Scandal
  • Anti-money laundering sanctions

To view the access options for this content please click here
Article
Publication date: 22 April 1992

Evidence of Auditing as a Deterrent to Financial Reporting Irregularities

Arnold Schneider and Neil Wilner

This article investigates the impact of auditing on the commission of financial reporting irregularities by managers. We also examine whether the deterrent effect of…

HTML
PDF (980 KB)

Abstract

This article investigates the impact of auditing on the commission of financial reporting irregularities by managers. We also examine whether the deterrent effect of auditing is affected by individual demographics. An experiment, using three case scenarios, was employed. Our findings indicated that auditing had a strong deterrent effect when the following conditions were present: material dollar amounts, irregularities involving asset overstatements, unambiguous violations of accounting principles, and low incentive for misstating income. While age, experience, and contact with auditors did not influence the deterrent effect of auditing, we found evidence that respondents with accounting and finance specializations perceived auditing as a greater deterrent than other respondents.

Details

American Journal of Business, vol. 7 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/19355181199200004
ISSN: 1935-5181

Keywords

  • Financial reporting irregularities
  • Auditing
  • Deterrent effect of auditing

To view the access options for this content please click here
Article
Publication date: 15 June 2015

Transforming the lives of war-affected youth: how microcredit can shape their self-identity

Charles Jebarajakirthy and Antonio C. Lobo

This study aims to direct war-affected youth’s self-identity towards microcredit. Youth is an important life stage for individuals’ self-identity formation. Features…

HTML
PDF (190 KB)

Abstract

Purpose

This study aims to direct war-affected youth’s self-identity towards microcredit. Youth is an important life stage for individuals’ self-identity formation. Features, labels and meanings associated with products can influence youth’s self-identity development.

Design/methodology/approach

A quantitative-survey method was used for data collection. The sample comprised 1,160 youth microcredit users aged between 18 and 24 years selected from the Northern Province of Sri Lanka. Analysis was conducted mainly in three steps, testing measurement model, hypotheses testing and testing for moderation effects.

Findings

The findings revealed that positive affect directed the youth’s self-identity towards microcredit, whereas perceived deterrents played a negative role. Knowledge of microcredit enhanced these attitudes. Also, entrepreneurial desire enhanced the association between positive affect and self-identity, and weakened the negative association between perceived deterrents and self-identity.

Research limitations/implications

The data were cross-sectional and this study was conducted in one country. So, the model needs replication amongst youth in other war-affected countries and with longitudinal data. Additionally, this study is open for expansion by incorporating other constructs that can draw vulnerable youth’s self-identity around products.

Practical implications

This research suggests how war-affected youth’s self-identity can be drawn around microcredit.

Originality/value

This study proposes a unique conceptual model to draw vulnerable youth’s self-identity closer to products beneficial for their well-being, in this case, microcredit.

Details

Young Consumers, vol. 16 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/YC-06-2014-00445
ISSN: 1747-3616

Keywords

  • Self-identity
  • Entrepreneurial desire
  • Knowledge of microcredit
  • Microcredit
  • War-affected youth

To view the access options for this content please click here
Article
Publication date: 26 March 2010

Labor market penalties from past earnings restatements: Enhancements to current earnings credibility?

R. Steven Flynn

Experts contend that knowledge of the personal labor market penalties (loss of employment and future wealth) incurred by past chief executive officers (CEOs) forced to…

HTML
PDF (80 KB)

Abstract

Purpose

Experts contend that knowledge of the personal labor market penalties (loss of employment and future wealth) incurred by past chief executive officers (CEOs) forced to restate their firms' earnings may induce current CEOs to refrain from fraudulent disclosures. Because of the increased incidence of earnings restatements and the importance of augmenting investor trust, this paper aims to examine empirically nonprofessional investors' impressions of managerial earnings restatement penalties as fraud deterrents.

Design/methodology/approach

The restatement penalties were explored in an experimental setting with nonprofessional investors as subjects. Using an experimental case as a basis, the study compared subjects' predictions of the probability that a CEO would fraudulently report a particular transaction under two general conditions: the absence of a specific fraud deterrent; and the presence of two potential deterrents, earnings restatement penalties and CEO financial statement certifications.

Findings

Statistical analyses revealed that investors viewed the earnings restatement penalties as fraud deterrents, providing a level of protection comparable to that offered by financial statement certifications, a mandated practice originally intended to deter fraud. These results suggest that investors' awareness of past restatement penalties could help to enhance the credibility of currently reported earnings.

Originality/value

The investigation of this topic makes two contributions to existing research. First, it provides empirical evidence concerning a potential fraud deterrent (earnings restatement penalties) previously unexamined in prior studies. Second, it represents a new area of inquiry in earnings restatement research, both in topic (the perceived deterrence qualities of restatement penalties) and in method (empirical research vs traditional archival studies).

Details

Management Research Review, vol. 33 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/01409171011030417
ISSN: 2040-8269

Keywords

  • Organizational earnings
  • Labour market
  • Chief executives
  • Disclosure
  • Fraud

Content available
Article
Publication date: 8 October 2018

Identification of barriers to co-create on-line: the perspectives of customers and companies

Maryna Chepurna and Josep Rialp Criado

Value co-creation is an important topic of interest in marketing domain for the past decade. Co-creation via the internet has received a particular attention in the…

Open Access
HTML
PDF (521 KB)

Abstract

Purpose

Value co-creation is an important topic of interest in marketing domain for the past decade. Co-creation via the internet has received a particular attention in the literature (O’Hern and Rindfleisch, 2010). Although there have been substantive number of studies of what motivates customers to participate in value co-creation in the internet-based platforms, there is a lack of research of what the deterrents are that may prevent customers from contributing their ideas online. This research was undertaken to define the deterrents from the customers and companies’ point of view. Furthermore, the difference, if exists, between the users’ and marketing professionals’ ranking of the inhibitors to co-creation online is also studied.

Design/methodology/approach

This exploratory qualitative research is based on 20 in-depth semi-structured interviews with customers and 20 in-depth semi-structured interviews with marketing specialists from different companies. Spearman’s rank correlation is applied to explore the relationship between the internet users’ and marketers’ responses.

Findings

There are nine constraining factors. The results show that although there is a repetition of the mentioned constraining factors indicated by the both groups of the interviewees, the ranking of the barriers is distinctive.

Research Implications

New conceptual information is received on what restrains customers from co-creation from both customers’ and companies’ point of view.

Practical Implications

This paper explains the potential problems to be confronted when launching a co-creation project in the internet-based platforms and offers managers a preliminary guide to comprehension of the users’ deterrents rating.

Originality

The paper that defines deterrents to co-creation online.

Details

Journal of Research in Interactive Marketing, vol. 12 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/JRIM-01-2018-0018
ISSN: 2040-7122

Keywords

  • Qualitative research
  • Value
  • Social networking sites
  • Consumer behavior internet
  • Creativity
  • Creative consumers

To view the access options for this content please click here
Book part
Publication date: 4 March 2021

Corporate Anti-corruption Policy, Investment Motives, and Foreign Location Choice

Guoliang Frank Jiang and Michael A. Sartor

This study examines the contingent impact of corporate anti-corruption policies on multinational enterprises’ foreign investment strategy. The authors propose that the…

HTML
PDF (547 KB)
EPUB (594 KB)

Abstract

This study examines the contingent impact of corporate anti-corruption policies on multinational enterprises’ foreign investment strategy. The authors propose that the differences in foreign investment motives will moderate the assumed deterrent effect of anti-corruption policies. Our analysis of overseas production investments by Japanese firms (2011–2017) supports some of the hypotheses. The authors find that the deterrent effect of anti-corruption policies may be diminished when a new subsidiary has an efficiency-seeking purpose. Conversely, the deterrent effect is more prominent when a new subsidiary has a competence-creating purpose. These results not only contribute to the research on control of corruption in international business, but also have implications for research on corporate self-regulation more generally.

Details

The Multiple Dimensions of Institutional Complexity in International Business Research
Type: Book
DOI: https://doi.org/10.1108/S1745-886220210000015011
ISBN: 978-1-80043-245-1

Keywords

  • Foreign market corruption
  • corporate anti-corruption policy
  • self-regulation
  • multinational enterprises
  • location strategy
  • investment motive
  • foreign direct investment

To view the access options for this content please click here
Article
Publication date: 6 February 2017

Investigating the role of religiosity as a deterrent against digital piracy

Riza Casidy, Michael Lwin and Ian Phau

The purpose of this paper is to examine the role of religiosity as a deterrent to habitual digital piracy behaviour. Specifically, it will examine the extent to which…

HTML
PDF (246 KB)

Abstract

Purpose

The purpose of this paper is to examine the role of religiosity as a deterrent to habitual digital piracy behaviour. Specifically, it will examine the extent to which “religious teaching” affects consumer attitudes towards digital piracy and their habitual digital piracy behaviour in a developing market.

Design/methodology/approach

In total, 400 usable samples were collected from large religious organisations in Indonesia using convenience sampling. The latent moderation structural equation technique was used to test the research hypotheses.

Findings

The results indicated that: facilitating conditions are a significant driver of digital piracy habit; attitude towards piracy is a significant deterrent of digital piracy and moderates the relationship between facilitating conditions and habitual digital piracy; and religious teaching is a significant deterrent of digital piracy habit, mediated by attitude towards piracy.

Originality/value

This study investigates the influence of Christian religious teaching as a deterrent to digital piracy behaviour. Further, it investigates the mediating and moderating role of attitude in a digital piracy context. The study findings would provide insights for policy makers to deter digital piracy behaviour through the use of religious appeals.

Details

Marketing Intelligence & Planning, vol. 35 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/MIP-11-2015-0221
ISSN: 0263-4503

Keywords

  • Ethics
  • Attitude
  • Church
  • Developing markets
  • Digital piracy
  • Habit

To view the access options for this content please click here
Article
Publication date: 5 June 2017

Healthier food choices for children through menu pricing

Julie Kellershohn, Keith Walley and Frank Vriesekoop

The purpose of this paper is to investigate the use of pricing (incentive and deterrent) to shift the purchase decision intent of parents when they order food for their…

HTML
PDF (237 KB)

Abstract

Purpose

The purpose of this paper is to investigate the use of pricing (incentive and deterrent) to shift the purchase decision intent of parents when they order food for their child in a fast food restaurant.

Design/methodology/approach

A financial incentive and a deterrent pricing tactic was tested using an online quantitative approach with a sample of 400 Canadian parents, representative of the Canadian population based on geography, household income and education level.

Findings

The financial incentive tactic demonstrated that a strong and clearly articulated monetary discount can shift the stated purchase intent of parents into an increased number choosing a healthier side dish for a child’s fast food meal. A deterrent pricing approach was shown to also shift stated purchase intent, and had a higher consumer impact on a per dollar basis. Younger parents (<35 years old) were more likely to select healthier side dishes for their child; however, parents of all ages could potentially be influenced through motivational pricing approaches.

Research limitations/implications

This was an exploratory study using online surveys and stated purchase intent among Canadian respondents. Examining “stated” purchase intent only through the use of a questionnaire, and without a consequence of the choice, may not reflect a consumer’s real purchase behaviour. A future study should be conducted on pricing approaches in a restaurant setting, where the parents then have the consequences of interacting with the child and the response of the child to the food decision made on their behalf.

Practical implications

The use of pricing to shift parental food purchase decisions into ordering healthier food items for their children is a promising option, which with further exploration may lead to easily implementable restaurant-level recommendations that achieve the desired results of children eating healthier.

Social implications

As the frequency of fast food consumption continues to rise, encouraging healthier fast food choices for children could help to combat the troubling rise of obesity in young children.

Originality/value

While most historical research has focussed on teen or adult consumers, this paper offers insights to academics, marketers and restaurant industry influencers into the previously unexplored area of using pricing to encourage parents to make healthier food choices for children in a fast food restaurant environment.

Details

British Food Journal, vol. 119 no. 6
Type: Research Article
DOI: https://doi.org/10.1108/BFJ-08-2016-0379
ISSN: 0007-070X

Keywords

  • Parents
  • Health
  • Children
  • Pricing
  • Food choice
  • Fast food

Access
Only content I have access to
Only Open Access
Year
  • Last week (10)
  • Last month (26)
  • Last 3 months (87)
  • Last 6 months (207)
  • Last 12 months (431)
  • All dates (5305)
Content type
  • Article (4065)
  • Book part (796)
  • Expert briefing (183)
  • Earlycite article (138)
  • Case study (60)
  • Executive summary (58)
  • Graphic analysis (5)
1 – 10 of over 5000
Emerald Publishing
  • Opens in new window
  • Opens in new window
  • Opens in new window
  • Opens in new window
© 2021 Emerald Publishing Limited

Services

  • Authors Opens in new window
  • Editors Opens in new window
  • Librarians Opens in new window
  • Researchers Opens in new window
  • Reviewers Opens in new window

About

  • About Emerald Opens in new window
  • Working for Emerald Opens in new window
  • Contact us Opens in new window
  • Publication sitemap

Policies and information

  • Privacy notice
  • Site policies
  • Modern Slavery Act Opens in new window
  • Chair of Trustees governance statement Opens in new window
  • COVID-19 policy Opens in new window
Manage cookies

We’re listening — tell us what you think

  • Something didn’t work…

    Report bugs here

  • All feedback is valuable

    Please share your general feedback

  • Member of Emerald Engage?

    You can join in the discussion by joining the community or logging in here.
    You can also find out more about Emerald Engage.

Join us on our journey

  • Platform update page

    Visit emeraldpublishing.com/platformupdate to discover the latest news and updates

  • Questions & More Information

    Answers to the most commonly asked questions here