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Article
Publication date: 31 July 2023

Dinesh Ramdhony, Saileshsingh Gunessee, Oren Mooneeapen and Pran Boolaky

This study examines the bi-directional relationship between corporate social responsibility disclosure (CSRD) and ownership structure through a dynamic empirical framework in an…

Abstract

Purpose

This study examines the bi-directional relationship between corporate social responsibility disclosure (CSRD) and ownership structure through a dynamic empirical framework in an emerging economy context.

Design/methodology/approach

Data over 10 years are used to investigate the response of disclosure to ownership structure variables and vice versa. Dynamic bi-directional relationships are hypothesised and empirically investigated using a panel vector autoregressive (PVAR) model. The ownership structure variables used are government ownership, block ownership and director ownership, while CSRD is constructed as a score through content analysis.

Findings

A bi-directional negative relationship between CSRD and government ownership is found, revealing a preference for the state to invest in companies with opaque disclosure. CSRD is found to respond negatively to block ownership, albeit weakly. Results also show that directors prefer to own shares in the company they manage when there are low levels of CSRD.

Research limitations/implications

The current empirical set-up of using a small emerging economy may not carry to the context of larger emerging economies where the institutional context may differ. Thus, future research could use this dynamic empirical approach to re-examine the questions raised in this paper using data from other emerging economies. The use of a longer time series makes it feasible to explore further analysis what was not possible in this study, such as an impulse response analysis examining the reaction of the variables of interest, CSRD and ownership variables for a specific time horizon to particular changes or shocks associated with one of the endogenous variables in the PVAR.

Practical implications

A major implication is that expecting disclosure practices to improve due to government and director initiatives would be less likely in emerging economies. State and director shareholders prefer to invest in opaque companies because they may purposely choose to keep the minimum disclosure levels. The paper calls for a transparent process and ethical guidelines to guide government investment in firms.

Originality/value

The study investigates the bi-directional relationship between ownership structure and CSRD in contrast to the existing literature's presupposed one-way relationship between these variables by demonstrating that bi-directionality does matter. This paper also contributes to the CSRD literature in the emerging economy context. The bi-directional negative relationship between CSRD and government ownership calls for a transparent selection process of board members as representatives of the state in those companies where the government has an ownership stake. It also calls for a transparent process and ethical guidelines to guide government investment in firms.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 26 April 2024

Vasudha Hegde, Narendra Chaulagain and Hom Bahadur Tamang

Identification of the direction of the sound source is very important for human–machine interfacing in the applications such as target detection on military applications and…

Abstract

Purpose

Identification of the direction of the sound source is very important for human–machine interfacing in the applications such as target detection on military applications and wildlife conservation. Considering its vast applications, this study aims to design, simulate, fabricate and test a bidirectional acoustic sensor having two cantilever structures coated with piezoresistive material for sensing has been designed, simulated, fabricated and tested.

Design/methodology/approach

The structure is a piezoresistive acoustic pressure sensor, which consists of two Kapton diaphragms with four piezoresistors arranged in Wheatstone bridge arrangement. The applied acoustic pressure causes diaphragm deflection and stress in diaphragm hinge, which is sensed by the piezoresistors positioned on the diaphragm. The piezoresistive material such as carbon or graphene is deposited at maximum stress area. Furthermore, the Wheatstone bridge arrangement has been formed to sense the change in resistance resulting into imbalanced bridge and two cantilever structures add directional properties to the acoustic sensor. The structure is designed, fabricated and tested and the dimensions of the structure are chosen to enable ease of fabrication without clean room facilities. This structure is tested with static and dynamic calibration for variation in resistance leading to bridge output voltage variation and directional properties.

Findings

This paper provides the experimental results that indicate sensor output variation in terms of a Wheatstone bridge output voltage from 0.45 V to 1.618 V for a variation in pressure from 0.59 mbar to 100 mbar. The device is also tested for directionality using vibration source and was found to respond as per the design.

Research limitations/implications

The fabricated devices could not be tested for practical acoustic sources due to lack of facilities. They have been tested for a vibration source in place of acoustic source.

Practical implications

The piezoresistive bidirectional sensor can be used for detection of direction of the sound source.

Social implications

In defense applications, it is important to detect the direction of the acoustic signal. This sensor is suited for such applications.

Originality/value

The present paper discusses a novel yet simple design of a cantilever beam-based bidirectional acoustic pressure sensor. This sensor fabrication does not require sophisticated cleanroom for fabrication and characterization facility for testing. The fabricated device has good repeatability and is able to detect the direction of the acoustic source in external environment.

Details

Sensor Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0260-2288

Keywords

Article
Publication date: 24 April 2024

Zhihong Tan, Ling Yuan, Junli Wang and Qunchao Wan

This study aims to investigate the negative interpersonal antecedents, emotional mediators and boundary conditions of knowledge sabotage behavior.

Abstract

Purpose

This study aims to investigate the negative interpersonal antecedents, emotional mediators and boundary conditions of knowledge sabotage behavior.

Design/methodology/approach

The authors collected data from 275 Chinese employees using convenience sampling and snowball sampling across three stages. Subsequently, the authors used both hierarchical regression and bootstrap methods to test the proposed hypotheses.

Findings

The results confirmed that workplace ostracism has positive effects on employee knowledge sabotage behavior both directly and via employee anger. In addition, the authors found that employee bottom-line mentality (BLM) moderates not only the direct effect of workplace ostracism on employee anger but also the indirect effect of employee anger in this context. Employee conscientiousness moderates only the direct effect of workplace ostracism on employee anger and does not moderate the indirect effect.

Originality/value

To the best of the authors’ knowledge, this study not only explores the influence of workplace ostracism on employee knowledge sabotage behavior for the first time but also elucidates the underlying emotional mechanisms (anger) and boundary conditions (employee BLM and conscientiousness) by which workplace ostracism influences employee knowledge sabotage behavior, thus deepening the understanding of how knowledge sabotage emerges in organizations.

Details

Journal of Knowledge Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 22 March 2024

Cynthia R Phillips, Abraham Stefanidis and Victoria Shoaf

Drawing on legitimacy and upper-echelon theory, this paper aims to investigate the moderating role of corporate governance in the relationship between corporate social performance…

Abstract

Purpose

Drawing on legitimacy and upper-echelon theory, this paper aims to investigate the moderating role of corporate governance in the relationship between corporate social performance (CSP) and board gender diversity (BGD).

Design/methodology/approach

Using Morgan Stanley Capital International measures of social and governance performance, the authors use 2,950 firm-year observations from US companies for the years 2016–2020 to show that good performance on social issues drives BGD.

Findings

The panel data model indicates that the relationship between CSP and BGD is strengthened when firms display robust corporate governance.

Originality/value

This study contributes to the extant literature through empirical consideration of CSP as a predictor of BGD, a relationship that has rarely been examined. It further highlights the significant role of corporate governance in ensuring that women have access to corporate boards. Discussion and findings highlight that social performance and governance may significantly contribute to the diversity of socially cognizant boards.

Details

Gender in Management: An International Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2413

Keywords

Article
Publication date: 23 April 2024

Marek Tiits, Erkki Karo and Tarmo Kalvet

Although the significance of technological progress in economic development is well-established in theory and policy, it has remained challenging to agree upon shared priorities…

Abstract

Purpose

Although the significance of technological progress in economic development is well-established in theory and policy, it has remained challenging to agree upon shared priorities for strategies and policies. This paper aims to develop a model of how policymakers can develop effective and easy to communicate strategies for science, technology and economic development.

Design/methodology/approach

By integrating insights from economic complexity, competitiveness and foresight literature, a replicable research framework for analysing the opportunities and challenges of technological revolutions for small catching-up countries is developed. The authors highlight key lessons from piloting this framework for informing the strategy and policies for bioeconomy in Estonia towards 2030–2050.

Findings

The integration of economic complexity research with traditional foresight methods establishes a solid analytical basis for a data-driven analysis of the opportunities for industrial upgrading. The increase in the importance of regional alliances in the global economy calls for further advancement of the analytical toolbox. Integration of complexity, global value chains and export potential assessment approaches offers valuable direction for further research, as it enables discussion of the opportunities of moving towards more knowledge-intensive economic activities along with the opportunities for winning international market share.

Originality/value

The research merges insights from the economic complexity, competitiveness and foresight literature in a novel way and illustrates the applicability and priority-setting in a real-life setting.

Details

Competitiveness Review: An International Business Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1059-5422

Keywords

Article
Publication date: 22 April 2024

Hua Liu and Shaobo Wei

Drawing upon resource dependence theory, this study aims to examine how a firm’s information technology (IT) capabilities (i.e. IT integration and IT reconfiguration) influence…

Abstract

Purpose

Drawing upon resource dependence theory, this study aims to examine how a firm’s information technology (IT) capabilities (i.e. IT integration and IT reconfiguration) influence its responses to disruptions – bridging with a current supplier and buffering with an alternative supplier. We further examine how such relationships are moderated by the firm–supplier relative dependence (i.e. firm dependence advantage and supplier dependence advantage).

Design/methodology/approach

Based on data from 141 match-paired surveys of firms in China, we test our model.

Findings

Our study finds that IT integration positively influences bridging and IT reconfiguration positively influences buffering. Furthermore, our findings indicate that the positive impact of IT integration on bridging is negatively influenced by the firm’s dependence (FD) advantage but positively moderated by the supplier’s dependence advantage. By contrast, the positive impact of IT reconfiguration on buffering is negatively influenced by the FD advantage.

Originality/value

Our study provides a more nuanced insight into the effects of IT capabilities on disruption responses and a better understanding of the buyer–supplier dependence boundary conditions under which these effects vary.

Details

Industrial Management & Data Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 24 April 2024

Siyu Gao and Bilin Shao

The purpose of this study is to investigate how consumer brand engagement (CBE) promotes brand love and eWOM within the influence of brand interactivity and consumer involvement…

Abstract

Purpose

The purpose of this study is to investigate how consumer brand engagement (CBE) promotes brand love and eWOM within the influence of brand interactivity and consumer involvement, especially in the context of the smartphone industry and Chinese social media marketing. This study also examines the important role of brand love and gender in this relationship.

Design/methodology/approach

Data from 403 participants who are followers of the smartphone brand’s social media page was collected via an online survey. PLS-SEM was also used for examining the research model.

Findings

The findings of this research reveal that the (perceived) brand interactivity, and consumer involvement, are key factors influence CBE. As expected, brand love and consumers’ eWOM intention are significant outcomes of CBE. In particular, the relationship between CBE and consumers’ eWOM intention is mediated by brand love. However, gender did not moderate the proposed relationships.

Originality/value

By integrating social exchange theory and attribution theory, this study deepens the understanding of CBE and brand love by examining the relationship between brand interactivity, consumer involvement, CBE, brand love and eWOM in the context of smartphone and Chinese social media marketing.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 8 April 2024

Marcus Wayne Johnson, Anthony Johnson, Langston Clark, Jonathan E. Howe, Traveon Jefferson, Dionte McClendon, Brandon Crooms and Daniel J. Thomas

This study aims to stimulate scholarly attention and practical application pertaining to individuals recognized as “Docs.” Through conducting a comprehensive analysis and…

Abstract

Purpose

This study aims to stimulate scholarly attention and practical application pertaining to individuals recognized as “Docs.” Through conducting a comprehensive analysis and acquiring a profound understanding of its many connotations, the objective is to shift attitudes and approaches concerning those who are seen to possess knowledge and value within society.

Design/methodology/approach

For this study, culturally relevant pedagogies were used as theoretical frameworks in addition to Sankofa and concept explication being used as methodologies.

Findings

The authors identified three themes: (1) honorary cultural practice-community nomination of “professahs” and “docs,” (2) (Black) robinhoods – cultural signifiers of distinction and relatability and (3) docs as catalysts – elevating community via consciousness, trust and mentorship as significant understandings of this distinction.

Originality/value

The study emphasizes the importance of “Docs” in both academic and social contexts. The role of “Docs” serves to alleviate potential conflicts of being a Black intellectual. This study further reveals the ways in which Docs align with, promote or possibly undermine established frameworks of thought. Finally, this study provides institutions with opportunities to consider strategies for the utilization, recognition and integration of individuals who are frequently overlooked or undervalued.

Details

Journal for Multicultural Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-535X

Keywords

Article
Publication date: 18 April 2024

John Rice, Nigel Martin, Muhammad Mustafa Raziq, Mumtaz Ali Memon and Peter Fieger

Growth optimism, which describes the expected future growth of a firm, is an important but underexplored construct in strategy. This paper aims to assess the planning antecedents…

Abstract

Purpose

Growth optimism, which describes the expected future growth of a firm, is an important but underexplored construct in strategy. This paper aims to assess the planning antecedents of such growth optimism by using a large Australian sample of small enterprises.

Design/methodology/approach

The authors use a secondary data set, gathered among Australian small to medium enterprises (SMEs), by the Australian Bureau of Statistics (ABS). The analysis adopts a regression approach including a mediated and a non-mediated path to explore the direct and indirect effects of strategic planning and budgetary planning and management on expected future revenues.

Findings

This paper assesses the implications of concurrent strategic planning and financial management dynamic capabilities on anticipated future revenue growth, an important predisposition dynamic capability. The authors note that this configuration of actions and predisposition aligns closely with the necessary requirements for growth. The findings suggest that firms that use strategic planning and robust budget planning and monitoring processes exhibit higher optimism about future sales growth and firms that effectively configure these planning activities with market development tend to exhibit higher growth and more growth optimism.

Research limitations/implications

In terms of theoretical contributions, the paper strongly supports the formality view in the formal/informal debates associated with effectuation strategies. The authors suggest that appropriate strategic and budgetary planning and control systems act as a counterbalance to organisational confusion and managerial capriciousness, leading to improved confidence among managers and their employees regarding future resource commitments and plans.

Practical implications

The findings of the paper are potentially important for both managers and policy makers. For managers seeking to grow their future sales, planning is shown to be an important antecedent activity. The presence of financial and strategic planning may predispose firms to make important investment decisions that drive future growth. Also, a better understanding of the firm’s current and future strategic and financial position may be evidence of effective firm management, a situation that, in turn, drives growth.

Social implications

In terms of social and policy implications, the data gathered for the survey by the ABS forms a valuable collection of information in relation to business practices. Australian firms are required by law to regularly report budget plans and outcomes. The research suggests that this data can inform policy initiatives, particularly in relation to programmes that may assist small and young firms to undertake prospective strategic and budgetary planning.

Originality/value

To the best of the authors’ knowledge, this is the first paper to investigate the particular configuration of strategic and financial planning and anticipated sales growth in the SME context.

Details

European Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0955-534X

Keywords

Article
Publication date: 2 April 2024

Genta Kulari

The purpose of this study is to analyse the mediating effect of friends and family as sources of perceived social support in the relationship between loneliness and depressive…

Abstract

Purpose

The purpose of this study is to analyse the mediating effect of friends and family as sources of perceived social support in the relationship between loneliness and depressive symptoms.

Design/methodology/approach

Survey data sample consisted of 733 university students from January to May 2023. Participants completed the UCLA loneliness scales, Multidimensional Scale of Perceived Social Support (MPSS) and Depression, Anxiety and Stress Scale (DASS-21). The SPSS programme with PROCESS macro (Model 6) was used to test the hypothesis regarding the mediation effect.

Findings

The bootstrap analysis found that friends as a source of social support mediated the relationship between loneliness and depressive symptoms. Similarly, loneliness had a significant indirect effect on depressive symptoms through the mediation of family as a source of social support. Moreover, it was found that the relationships of friends and family as sources of social support mediated the association of the aforementioned variables.

Originality/value

This research advances our understanding of social support sources from friends and family amongst university students whilst providing suggestions for interventions tackling loneliness and depressive symptoms in a university setting.

Details

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

Keywords

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