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1 – 10 of over 5000Athar 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…
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.
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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…
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.
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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…
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.
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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…
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.
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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…
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.
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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…
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).
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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…
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.
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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…
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.
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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…
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.
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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…
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.