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1 – 10 of 42Duo Shang, Dongliang Yuan, Xinmei Wu and Dehui Li
The aim of this paper is to explore the relationship between digital transformation and corporate fraud.
Abstract
Purpose
The aim of this paper is to explore the relationship between digital transformation and corporate fraud.
Design/methodology/approach
This paper uses panel data of Chinese listed corporations from 2010 to 2021 and captures digital transformation from the perspectives of awareness and investment by extracting related content from annual reports. Our work investigates whether and how digital transformation influences corporate fraud and examines the moderating effects of the legal environment, media environment and privacy concerns.
Findings
Our findings show that digital transformation, captured either from awareness or actual investment, can significantly alleviate corporate fraud. Our results are robust in a set of endogeneity tests and robustness checks. Additionally, we confirm that digital transformation alleviates corporate fraud through two mechanisms: improving internal monitoring and boosting information flow. Additionally, this alleviating effect is more pronounced for corporations with fewer privacy concerns and in worse legal and media environments.
Practical implications
Our findings provide insights for policymakers to motivate corporations to engage in digital transformation for fraud prevention. We also offer guidelines for corporations to improve their awareness and actual investments in digital transformation and take advantage of its governance effect in preventing corporate fraud.
Originality/value
Overall, we highlight the governance role of digital transformation in alleviating corporate fraud and provide policy implications for regulators in emerging economies to regard digital transformation as an effective tool for fraud prevention.
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Esra Kurul1 and Maurizio Sibilla
This document presents BasES, which is a tool kit disseminated as an open educational resource. BasES is focused on the topic of buildings-as-energy services, promoting the…
Abstract
This document presents BasES, which is a tool kit disseminated as an open educational resource. BasES is focused on the topic of buildings-as-energy services, promoting the knowledge integration to envisage buildings as components of future distributed renewable and interactive energy systems (DRIs). BasES will allow users of exploring and analysing DRIs' emergent properties at the local level, developing, and implementing the tool kit proposed. The specific objective concerns the use of the tool kit in the organisation of a technology support net (TSN) for buildings-as-a-service. TSN is composed of a multitude of actors, who often have different perspectives and scopes, but they are called to work collaboratively in order to establish work rules, requisite skills, work contents, standards and measures, culture and organisational patterns with regard to the emergent systems. Buildings-as-a-service is a completely new topic, and thus, an appropriate TSN is needed urgently. Our tool kit (i.e. Buildings-as-Energy-Services; BasES) will be a ground-breaking cognitive apparatus for involving stakeholders in knowledge transfer and integration processes. Thus, a new generation of product-service systems will be promoted. BasES is expected to configure a multi-stakeholder co-designed UK roadmap on socio-technical innovation in DRIs transition.
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Greg G. Wang, David Lamond and Yichi Zhang
This article aims to highlight the importance of creativity and innovation in Chinese HRM research and practice. The authors first seek to bring some conceptual clarity to the…
Abstract
Purpose
This article aims to highlight the importance of creativity and innovation in Chinese HRM research and practice. The authors first seek to bring some conceptual clarity to the term “innovation”, especially in relation to the notion of creativity. The authors then discuss Chinese HRM research and policies and practices associated with innovation. The authors conclude the article by introducing the forum articles that constitute this issue of the journal.
Design/methodology/approach
Literature review and analysis.
Findings
The authors discuss the conceptual difference and similarity between innovation and creativity. The literature analysis shows that Chinese HRM research is in a transitioning stage from local private novelty to global novelty, and innovation at individual and organizational level is determined by a sound national innovation system (NIS) that either fosters or hinders the overall ability of innovation in a sub-system.
Originality/value
The article differentiates creativity and innovation conceptually and specifies the critical role of NIS in fostering innovation ability at individual and organizational levels.
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The purpose of this paper is to provide a historical review of China’s anti-corruption efforts, from the ancient period of Chinese slavery societies to the late 1970s before China…
Abstract
Purpose
The purpose of this paper is to provide a historical review of China’s anti-corruption efforts, from the ancient period of Chinese slavery societies to the late 1970s before China launched its profound economic reform, under the current status of the harsh crusade against corruption that the Chinese new leadership initiated.
Design/methodology/approach
This paper is mainly based on a great deal of historical literature and empirical findings, with relevant comparative analysis on policies and regulations between various periods of China.
Findings
The phenomenon of corruption has existed in Chinese history for thousands of years, throughout Chinese slavery societies, feudal societies, republic period and the People’s Republic of China (PRC). Anti-corruption laws formed an important part of ancient Chinese legal system, and each dynasty has made continuous and commendable progress on fighting such misconduct. Innumerable initiatives have also been taken by the ruling party Chinese Communist Party (CCP) since the founding of the PRC. The PRC government created various specially designed government organizations and a series of updated regulations for preventing economic crimes. They have realized that periodic movements against corruption would no longer be helpful, and the paramount issue nowadays is indeed how bold the leaders are in striking out those unhealthy tendencies.
Originality/value
This paper fills in the blanks in the Western world with a comprehensive description of, and comments on, the historical efforts on China’s corruption and economic crime prevention. It also, in various ways, provides meaningful information that links to China’s current furious war against corruption.
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Sociology of sport in China has evolved from being an “exotic” subject to a localized subject over the past 35 years. It is closely associated with social changes, sports policy…
Abstract
Sociology of sport in China has evolved from being an “exotic” subject to a localized subject over the past 35 years. It is closely associated with social changes, sports policy and athletic achievement of China. As a discipline of humanitarian and social sciences of sport, it is taught in virtually all universities with sports majors. There are about 500 scholars specializing in sport sociology in the country. Textbooks written by Chinese and foreign scholars are published. Academic papers on sport sociology are often published in the 15 accredited core sports journals. The most productive authors are from universities and the developed provinces and municipalities. The established research areas of sport sociology are extensive. These include national identity, athlete mobility, Olympic legacy, sport for all, sports industry issues, feminist studies, community sport, sport for the aged and disabled, etc. However, there are few studies with critical analysis and only a few in the areas of sport and religion, sport and race, and deviance in sport in China. Various kinds of financial support at different levels are available in the country. Empirical research is common with literature review, questionnaire, case study, and interview being the most frequently used methods. However, sport sociology is not considered as a major topic but as a research direction and it is not accepted widely by mainstream sociology. The future of sport sociology is promising, but not without challenges.
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Suggests that misunderstandings frequently occur when trying to understand Chinese language and culture, and so gives the implied meaning of various Chinese expressions and…
Abstract
Suggests that misunderstandings frequently occur when trying to understand Chinese language and culture, and so gives the implied meaning of various Chinese expressions and sayings such as greetings, thanks, respect, age, congratulations and taboo subjects.
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Dingyu Ye, Dongmin Cho, Jianyu Chen and Zhengzhi Jia
This study focuses on perceived overload from environmental stimuli and individual psychology and behavioral interactions. It constructs a theoretical model with overload as the…
Abstract
Purpose
This study focuses on perceived overload from environmental stimuli and individual psychology and behavioral interactions. It constructs a theoretical model with overload as the key stressor based on the stressor-strain-outcome (SSO) model. The authors argue that system feature overload (SFO), information overload, and social overload lead to two psychological strains: fear of missing out (FoMO) and fatigue among users of short video platforms, affecting their discontinuous usage intentions.
Design/methodology/approach
To test the hypotheses, the authors conducted a questionnaire survey on 412 users' short video platform usage and empirically tested the constructed model using the research tool SmartPLS 3.3.2.
Findings
The results of data analysis showed that most of the hypotheses were supported. Specifically, system feature overload, information overload and social overload all positively affected FoMO. However, SFO and information overload significantly affected fatigue. There was no significant relationship between social overload and fatigue. In addition, both FoMO and fatigue negatively influenced users' discontinuous usage intentions.
Originality/value
The current research on user behavior in information systems tends to focus on the influence in the positive direction and less on the negative direction. The research on discontinuous usage intention (DUI) is a very new research topic. This research studies the influencing factors of users' discontinuous behavior from the perspective of perceptual overload. It provides a unique view for future short video platform user behavior research, with significant theoretical contributions and essential practice for short video platform operators to improve services.
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Ilan Alon, Romie F. Littrell and Allan K.K. Chan
This article reviews and discusses issues in the translation of international brand names to Chinese, and provides a framework for international brand managers who want to expand…
Abstract
This article reviews and discusses issues in the translation of international brand names to Chinese, and provides a framework for international brand managers who want to expand into China. Linguistic differences between Chinese and English are wide and deep, making translation of brand names difficult. Cultural context, pronunciation, written vs. oral language, and the meaning of characters are just a few examples of such difficulties. We discuss four global product‐naming strategic alternatives available to country/brand managers, along with their usage. The four approaches include (1) dual extension, (2) brand meaning extension, (3) brand feeling extension, and (4) dual adaptation. We also provide examples of brands utilizing the different approaches.
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This study aims to analyze management innovations developed by a homegrown Chinese hotel company aimed at sustaining its growth and reveals some unorthodox management practices in…
Abstract
Purpose
This study aims to analyze management innovations developed by a homegrown Chinese hotel company aimed at sustaining its growth and reveals some unorthodox management practices in the lodging industry in China.
Design/methodology/approach
A theoretical sampling process was used to choose 7 Days Inn as a single case study. Semi-structured in-depth personal interviews of 15 informants with varying responsibilities were conducted to obtain organization-specific insights. Content analysis of the transcripts was performed to analyze interview data. Secondary data and interviews of managers in competing hotels were also used to support the findings.
Findings
This study identified seven major innovative management practices developed by 7 Days Inn. Most of these innovations arose from the company’s idiosyncratic collective mindset. The company created a different approach to thinking about the basic issues regarding business and management – including managerial roles, mistakes and change – that constituted the cornerstones of its management innovations.
Research limitations/implications
Owing to the limitations of case method, the findings may not be generalizable to other Chinese hotel companies.
Practical implications
As little is known about innovative management practices by homegrown hotel companies in China, this study sheds new light on a creative and distinctive management system in the Chinese hotel industry. Introducing management styles that differ significantly from those of Western companies will benefit both management researchers and practitioners.
Originality/value
This study extends previous findings in management innovation by uncovering indigenous innovation influenced by traditional Chinese cultural values in China’s hospitality industry.
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The purpose of this paper is to determine the value of I‐Ching (also called Book of Changes), the ancient Chinese book of wisdom, which has been used for thousands of years to…
Abstract
Purpose
The purpose of this paper is to determine the value of I‐Ching (also called Book of Changes), the ancient Chinese book of wisdom, which has been used for thousands of years to help people make decisions in daily life. Recently, eastern and western scholars have begun discussing how to apply the wisdom of I‐Ching to the field of business administration, particularly decision‐making practices.
Design/methodology/approach
A content analysis method was adopted to uncover possible modern management decision‐making constructs. The single words approach did not find frequently appearing words that integrated decision‐making constructs in the context of I‐Ching. Further uncovering I‐Ching's administrative decision‐making approach, the managerial decision‐making model of I‐Ching is explained, including the premises, the decision contingencies, and the decision process.
Findings
By using an academic comparative analysis method, as it applies to managerial decision making, I‐Ching's early management decision‐making model is subsequently compared with western management decision models, which include rational decision making, bounded‐rationality decision making, intuitive decision making, implicit favorite decision making, and garbage‐can decision making.
Research limitations/implications
The majority of scholars that study I‐Ching focus on “practice divination” research, paying attention to the interpretation or critique of the text only. Unfortunately, related literature based upon a social science research foundation is limited.
Originality/value
The value of I‐Ching was determined to lie in allowing flexibility in the decision‐making process.
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