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Álvaro Dias, M. Rosario González-Rodríguez and Rob Hallak
This study aims to systematize the drivers of nascent entrepreneurship in tourism and to suggest avenues for future research. As a consequence of the pandemic, a reduction in…
Abstract
Purpose
This study aims to systematize the drivers of nascent entrepreneurship in tourism and to suggest avenues for future research. As a consequence of the pandemic, a reduction in early-stage entrepreneurial activity was reported worldwide. The countries that responded best to this situation were those that fostered entrepreneurship at this early stage, designated as nascent. Hence, research on nascent entrepreneurs requires particular attention.
Design/methodology/approach
To address this study’s goal, the authors have examined the development of nascent entrepreneur literature in the last two decades and discussed how the literature on tourism nascent entrepreneurship relates to the mainstream literature in terms of theoretical frameworks. The authors explored specificities of the tourism industry to propose new research avenues to explore the theme of new venture creation in the hospitality and tourism sector.
Findings
The authors divided the implication of tourism specificities into main themes: motivations, human and social capital and government and incubators. Several research questions for future research are proposed.
Practical implications
By focusing on nascent entrepreneurship, researchers and policymakers can obtain important insights from projects that have not been implemented, going beyond those that have been successfully undertaken, as aimed at in entrepreneurship research.
Originality/value
This research contributes to the nascent tourism entrepreneurship literature by providing theoretical and empirical research questions to advance existing knowledge in tourism nascent entrepreneurship.
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Yun Shen, Vito Mollica and Aldo Fortunato Dalla Costa
This study sheds new light on the personality trait and provides evidence regarding the relation between narcissism and desirable accounting practices, specifically the impact of…
Abstract
Purpose
This study sheds new light on the personality trait and provides evidence regarding the relation between narcissism and desirable accounting practices, specifically the impact of CEO narcissism on accounting conservatism.
Design/methodology/approach
The authors test the relation between CEO narcissism and accounting conservatism for a sample of 907 US companies and their corresponding CEOs for the period between 2010 and 2018. The authors apply three established models of accounting conservatism and measure executives' narcissism using a non-intrusive approach ubiquitous in the literature.
Findings
The authors find that CEO narcissism is associated with speculative accounting practices in the form of timely recognition of positive news and more prudent financial reporting of anticipated negative news. The authors provide the first empirical evidence that, despite its well-known negative effects on corporate financial reporting, executive narcissism can also produce positive outcomes.
Originality/value
While managerial overconfidence has received much attention, the effects of executives' narcissism are still widely unexplored (Chatterjee and Hambrick, 2007). The authors thus contribute to the literature by investigating the relationship between CEOs' narcissism and accounting conservatism. The authors conjecture CEO narcissism should have a twofold effect on prudent financial reporting. On the one hand, CEOs' narcissism should be associated with low levels of unconditional conservatism due to excessively fast good news recognition. On the other hand, narcissistic executives should be associated with early recognition of negative news and hence with higher levels of conditional conservatism.
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Brendon Toh, Ho Keat Leng and Yi Xian Philip Phua
As sports sponsorship is a common marketing tool among commercial organisations, there had been a large number of studies examining the effectiveness of sponsorship. The aim of…
Abstract
Purpose
As sports sponsorship is a common marketing tool among commercial organisations, there had been a large number of studies examining the effectiveness of sponsorship. The aim of this study is to examine whether colour affects sponsorship effectiveness on printed advertisements of sports events. This is an area that has received less research interest.
Design/methodology/approach
In total, 85 participants were randomly assigned to a control group and three experimental groups. In each of the groups, the participants viewed an advertisement of a sports event on a computer linked to an eye tracker. In the control group, the logos of sponsors were in their original colours. In each of the three experimental groups, the logos were manipulated and featured greyscale, blue or red backgrounds.
Findings
The study found that sponsor recall and recognition rates were highest for the control group. Visual attention was also the highest in the control group.
Research limitations/implications
The findings suggest that manipulating colours of the sponsors' logos can negatively affect attention and sponsorship effectiveness.
Originality/value
While there exist studies that focus on the effects of colour in sponsorship, they are typically conducted with regard to physically attending the event itself. However, sponsorship involves other marketing collaterals such as printed advertisements on the event. In such mediums, colour contrast is also important in print advertisements as it affects readability and legibility. As such, the examination of effect of colour on such marketing collaterals provides additional empirical support to the phenomenon.
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Isaac S. Awuye and Daniel Taylor
In 2018, the International Financial Reporting Standard 9-Financial Instruments became mandatory, effectively changing the underlying accounting principles of financial…
Abstract
Purpose
In 2018, the International Financial Reporting Standard 9-Financial Instruments became mandatory, effectively changing the underlying accounting principles of financial instruments. This paper systematically reviews the academic literature on the implementation effects of IFRS 9, providing a coherent picture of the state of the empirical literature on IFRS 9.
Design/methodology/approach
The study thrives on a systematic review approach by analyzing existing academic studies along the following three broad categories: adoption and implementation, impact on financial reporting, and risk management and provisioning. The study concludes by providing research prospects to fill the identified gaps.
Findings
We document data-related issues, forecasting uncertainties and the interaction of IFRS 9 with other regulatory standards as implementation challenges encountered. Also, we observe cross-country heterogeneity in reporting quality. Furthermore, contrary to pre-implementation expectations, we find improvement in risk management. This suggests that despite the complexities of the new regulatory standard on financial instruments, it appears to be more successful in achieving the intended objective of enhancing better market discipline and transparency rather than being a regulatory overreach.
Originality/value
As the literature on IFRS 9 is burgeoning, we provide state-of-the-art guidance and direction for researchers with a keen interest in the economic significance and implications of IFRS 9 adoption. The study identifies gaps in the literature that require further research, specifically, IFRS 9 adoption and firm’s hedging activities, IFRS 9 implications on non-financial firms. Lastly, existing studies are mostly focused on Europe and underscore the need for more research in under-researched jurisdictions, particularly in Asia and Africa. Also, to standard setters, policymakers and practitioners, we provide some insight to aid the formulation and application of standards.
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Gautam Srivastava and Surajit Bag
Data-driven marketing is replacing conventional marketing strategies. The modern marketing strategy is based on insights derived from customer behavior information gathered from…
Abstract
Purpose
Data-driven marketing is replacing conventional marketing strategies. The modern marketing strategy is based on insights derived from customer behavior information gathered from their facial expressions and neuro-signals. This study explores the potential for face recognition and neuro-marketing in modern-day marketing.
Design/methodology/approach
The study conducts an in-depth examination of the extant literature on neuro-marketing and facial recognition marketing. The articles for review are downloaded from the Scopus database, and PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) is then used to screen and choose the relevant papers. The systematic literature review method is applied to conduct the study.
Findings
An extensive review of the literature reveals that the domains of neuro-marketing and face recognition marketing remain understudied. The authors’ review of selected papers delivers five neuro-marketing and facial recognition marketing themes that are essential to modern marketing concepts.
Practical implications
Neuro-marketing and facial recognition marketing are artificial intelligence (AI)-enabled marketing techniques that assist in gaining cognitive insights into human behavior. The findings would be of use to managers in designing marketing strategies to enhance their marketing approach and boost conversion rates.
Originality/value
The uniqueness of this study lies in that it provides an updated review on neuro-marketing and face recognition marketing.
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Martin Quinn, Alonso Moreno and Bibek Bhatta
This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting…
Abstract
Purpose
This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting and accountability for fisheries over time and determines potential legitimacy relations as conveyed through reporting.
Design/methodology/approach
A content analysis method is used to analyse a fisheries-related section of an annual report of a state-owned electricity firm for 56 years (1935/36–1993). The time frame analysed is a period when environmental or social reporting was, in general, informal and not mandated. However, accountability was established for the company under study, through the legally mandated provision of (unspecific/discretional) information about fisheries activities. A lens evoking legitimacy relationships as a dyad is utilised.
Findings
The fisheries reporting within the case organisation is an early example of recognition of the important effects of business activities on the environment and biodiversity. The findings of the analyses suggest the content aligns with what may be anticipated in a contemporary setting. Drawing on trends noted from the content analysis, three potential legitimacy relationships are identified around the fisheries reporting. Only one is determined as a complete legitimacy relationship.
Research limitations/implications
The research is limited in that it is an analysis of one case in a single context. Also, the content analysis methods used were developed specifically for the study, which may limit their application. Finally, the data source used, and the historic nature of the study, to some extent limits the ability to determine some legitimacy relationships.
Originality/value
This study offers some insights on the historic nature of environmental reporting from a fisheries perspective in the Northern Hemisphere. The longitudinal nature of the analysis also offers insights into how the content of the reporting changed over time. Additionally, the use of a relatively new approach to operationalising legitimacy may prove useful for future researchers in the accounting discipline, especially given recent concerns on how the concept of legitimacy has been utilised in such research.
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Magda Mostafa, Marlene Sotelo, Toby Honsberger, Christine Honsberger, Erin Brooker Lozott and Nate Shanok
The objective of this paper is to study the efficacy of the ASPECTSS Design Index's concepts as drivers of design intervention for educational environments for students on the…
Abstract
Purpose
The objective of this paper is to study the efficacy of the ASPECTSS Design Index's concepts as drivers of design intervention for educational environments for students on the autism spectrum. Based on the seven principles of acoustics, spatial sequencing, escape spaces, compartmentalization, transitions, sensory zoning and safety, ASPECTSS formed the basis for a preliminary post-occupancy evaluation (POE) and survey of an existing school environment.
Design/methodology/approach
Concepts drawn from the review of other strategies for autism spectrum disorder (ASD) friendly design were integrated with the seven ASPECTSS principles to create a design framework and consequent design retro-fit for a Pre-K-12th grade public school for students on the autism spectrum. The following design interventions were proposed: colour-coding based navigation; acoustical treatments in key circulation spaces; introduction of transition alcoves; classroom reorganisation using compartmentalization principles and the introduction of escape spaces for de-escalation. Specifically, a classroom template of modules of ASPECTSS-compliant layouts was provided to all staff. The efficacy and impact of these interventions were assessed using a whole campus online staff survey with further probing using classroom observations and subsequent interviews.
Findings
The results show alignment between the implementation of the ASPECTSS informed design interventions and responses to nine of the Likert scale items were all significantly lower than the middle response, indicating a high degree of satisfaction from survey respondents. These questions and responses related to the colour scheme facilitating ease of navigation for visitors of the school, the acoustics of the building successfully mitigating sound magnification and subsequently student distractibility, the organisation of the classrooms enhancing learning and the de-escalation zones allowing improved management of disruptive behaviours in the classroom.
Research limitations/implications
This study focuses primarily on the Autism ASPECTSS Design Index as a framework for assessing classroom efficacy. Other tools and frameworks may produce different insights. A single school site was studied. Validation of these findings in other school environments is necessary before generalising these strategies at scale. The use of qualitative tools, primarily teacher and staff surveys, provides one lens into the efficacy of these design strategies. Further research using measurable biometric indicators such as heart-rate and stress levels measured through wearable technology could provide a first step towards the triangulation of these findings.
Practical implications
These findings could help provide more standardised best practices for designing learning environments for autism, potentially providing supportive strategies with real impact on learning quality, skill development and knowledge acquisition in school environments. This could potentially have economic implications by supporting more efficient progress for autistic students through their school curriculum.
Social implications
Similar to economic impact, if validated and generalised, these findings could help with sense of accomplishment, general mental health improvement, alleviation of family stress and potential reduction of stigma in the autism community.
Originality/value
There is a slowly emerging field of design guidance for autism schools, but very little empirical evidence on the measurable efficacy of these strategies. This research provides one type of such evidence, as measured by the perceived impact from the point of view of staff and teachers at the school.
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Komla D. Dzigbede and Anthony M. Ivanov
This article examines public sector leadership during the economic crisis caused by the coronavirus pandemic in Ghana. It focuses on the Bank of Ghana – the nation's central bank…
Abstract
Purpose
This article examines public sector leadership during the economic crisis caused by the coronavirus pandemic in Ghana. It focuses on the Bank of Ghana – the nation's central bank responsible for monetary policy and financial sector leadership – and examines the critical leadership attributes that the central bank demonstrated through its administrative and policy responses to the crisis.
Design/methodology/approach
Text-based content analysis is the method of investigation in this study. The analysis relies on textual data from the Bank of Ghana's monetary policy committee press briefings. The textual data are analyzed in three steps, namely pre-analysis, analysis and interpretation to identify patterns, themes and emphases and to make inferences about the central bank's public sector leadership during the coronavirus crisis in Ghana.
Findings
The findings from textual analysis of monetary policy committee press briefings show that the central bank demonstrated several criteria of effective public service leadership during the crisis, namely sensemaking, critical decision-making, communication, accountability, adaptability and, to an extent, learning. However, the textual evidence suggests that the Bank of Ghana needs to broaden its collaboration and coordination across a wider spectrum of stakeholders in economic crisis management, while not compromising its policy independence.
Originality/value
This article contributes to the emerging literature on public sector leadership during the COVID-19 crisis. It provides a unique perspective on public sector leadership through the lens of economic crisis management in a developing country context.
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Kimmo Kettunen, Heikki Keskustalo, Sanna Kumpulainen, Tuula Pääkkönen and Juha Rautiainen
This study aims to identify user perception of different qualities of optical character recognition (OCR) in texts. The purpose of this paper is to study the effect of different…
Abstract
Purpose
This study aims to identify user perception of different qualities of optical character recognition (OCR) in texts. The purpose of this paper is to study the effect of different quality OCR on users' subjective perception through an interactive information retrieval task with a collection of one digitized historical Finnish newspaper.
Design/methodology/approach
This study is based on the simulated work task model used in interactive information retrieval. Thirty-two users made searches to an article collection of Finnish newspaper Uusi Suometar 1869–1918 which consists of ca. 1.45 million autosegmented articles. The article search database had two versions of each article with different quality OCR. Each user performed six pre-formulated and six self-formulated short queries and evaluated subjectively the top 10 results using a graded relevance scale of 0–3. Users were not informed about the OCR quality differences of the otherwise identical articles.
Findings
The main result of the study is that improved OCR quality affects subjective user perception of historical newspaper articles positively: higher relevance scores are given to better-quality texts.
Originality/value
To the best of the authors’ knowledge, this simulated interactive work task experiment is the first one showing empirically that users' subjective relevance assessments are affected by a change in the quality of an optically read text.
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