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Abstract

Details

Youth Transitions Out of State Care: Being Recognized as Worthy of Care, Respect, and Support
Type: Book
ISBN: 978-1-80262-487-8

Open Access
Article
Publication date: 7 December 2022

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…

2029

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.

Details

International Journal of Contemporary Hospitality Management, vol. 35 no. 7
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 22 May 2023

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.

Details

Journal of Accounting Literature, vol. 46 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 30 May 2022

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.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 35 no. 4
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 18 March 2024

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.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 28 February 2023

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…

1433

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.

Details

Benchmarking: An International Journal, vol. 31 no. 2
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 15 December 2022

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…

329

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.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 24 July 2023

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…

1752

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.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

Article
Publication date: 25 April 2023

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.

Details

International Journal of Public Leadership, vol. 19 no. 2
Type: Research Article
ISSN: 2056-4929

Keywords

Open Access
Article
Publication date: 23 May 2023

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.

Details

Journal of Documentation, vol. 79 no. 7
Type: Research Article
ISSN: 0022-0418

Keywords

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