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1 – 10 of 21Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in…
Abstract
Purpose
Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in supply chain finance (SCF). Blockchain technology features have the potential to solve accounting problems. This research focuses on exploring how blockchain technology provides solutions to overcome the barriers of accounting process in SCF. The benefits, opportunities, costs and risks related to blockchain adoption are also explored.
Design/methodology/approach
Multi-case study and qualitative methods are used with a framework based on blockchain role to overcome the accounting process barriers. Ten blockchain projects in SCF and 29 interviews of participants as a unit of analysis are considered.
Findings
The findings indicate that blockchain technology offers solutions to solve accounting, accountability and assurance problems in SCF. Validity, verification, smart contracts, automation and enduring data on trade transactions potentially solve those barriers. However, it is also necessary to consider costs such as implementation, technology, education and integration costs. Then there are possible risks such as regulatory compliance, operational, code development and scalability risk. This finding reflects the current status of blockchain technology roles in SCF.
Research limitations/implications
This study unveils blockchain's SCF accounting potential, emphasizing multi-case method limitations and future research prospects. Diverse contexts challenge findings' applicability, warranting cross-industry studies for deeper insights. Addressing selection bias and integrating quantitative measures can enhance understanding of blockchain's accounting impact.
Practical implications
Accounting professionals can get an idea of the future direction and impact of blockchain technology on accounting, accountability and assurance processes.
Originality/value
This study provides initial findings on the potential, costs and risks of blockchain that is beneficial for parties involved in SCF, especially for banks and insurance underwriters. In addition, the findings also provide direction for the contribution of blockchain technology to accounting theory in the future.
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Hoi Ching Cheung, Yan Yin Marco Lo, Dickson K.W. Chiu and Elaine W.S. Kong
This study examines academic librarians' perceptions and attitudes toward Internet of Things (IoT) applications in Hong Kong academic libraries and the problems and possible…
Abstract
Purpose
This study examines academic librarians' perceptions and attitudes toward Internet of Things (IoT) applications in Hong Kong academic libraries and the problems and possible improvements in using IoT technologies to strengthen library services.
Design/methodology/approach
This qualitative research used video conferencing software for semi-structured, one-on-one interviews. Participants were given introductory material about the IoT and asked to complete an interview. The data were analyzed using inductive theme clustering for this study.
Findings
The analysis identified three themes: perception about applying IoT technology to the library, problems and improvements in using IoT. Participants were generally optimistic about the potential benefits of IoT for improving library operations and providing personalized services. However, they also expressed concerns about privacy and security, errors and extra efforts for information literacy training. They suggested improvements such as incorporating facial recognition technology, advanced RFID technology and collections identification technology to enhance user experience.
Originality/value
Most studies examined users' views rather than librarians' on IoT applications, which few studies cover, especially in East Asia.
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Pattanaporn Chatjuthamard, Pandej Chintrakarn, Pornsit Jiraporn, Weerapong Kitiwong and Sirithida Chaivisuttangkun
Exploiting a novel measure of hostile takeover exposure primarily based on the staggered adoption of state legislations, we explore a crucial, albeit largely overlooked, aspect of…
Abstract
Purpose
Exploiting a novel measure of hostile takeover exposure primarily based on the staggered adoption of state legislations, we explore a crucial, albeit largely overlooked, aspect of corporate social responsibility (CSR). In particular, we investigate CSR inequality, which is the inequality across different CSR categories. Higher inequality suggests a less balanced, more lopsided, CSR policy.
Design/methodology/approach
In addition to the standard regression analysis, we perform several robustness checks including propensity score matching, entropy balancing and an instrumental-variable analysis.
Findings
Our results show that more takeover exposure exacerbates CSR inequality. Specifically, a rise in takeover vulnerability by one standard deviation results in an increase in CSR inequality by 4.53–5.40%. The findings support the managerial myopia hypothesis, where myopic managers promote some CSR activities that are useful to them in the short run more than others, leading to higher CSR inequality.
Originality/value
Our study is the first to exploit a unique measure of takeover vulnerability to investigate the impact of takeover threats on CSR inequality, which is an important aspect of CSR that is largely overlooked in the literature. We aptly fill this void in the literature.
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Dilara Bural, Anthony Lloyd, Georgios A. Antonopoulos and Justin Kotzé
This paper aims to explore the issue of product counterfeiting in Türkiye and assess Türkiye’s role in the global supply chain of counterfeit goods. It sheds light on the…
Abstract
Purpose
This paper aims to explore the issue of product counterfeiting in Türkiye and assess Türkiye’s role in the global supply chain of counterfeit goods. It sheds light on the supply-side dynamics of counterfeiting in the Turkish context.
Design/methodology/approach
Interviews were conducted with 46 key experts, including police officers, customs officers and trademark attorneys. The study also incorporated data from a documentary analysis of counterfeit products seized by the Bulgarian Customs.
Findings
The findings of this study highlight the significant role of Türkiye in international supply chains, serving as both a manufacturing hub for a wide array of counterfeit products and a crucial transit point for goods bound for European markets. This study suggests that counterfeiting serves as a source of livelihood for many individuals in Türkiye, with counterfeiters often justifying their activities by claiming they contribute to the country’s economy through job creation and the influx of foreign currency.
Research limitations/implications
While qualitative research is essential for exploring nuanced aspects and gaining in-depth insights, it may not provide the statistical robustness and generalizability associated with larger quantitative studies.
Originality/value
This paper is an original contribution to the understanding of product counterfeiting in Türkiye, a major counterfeit-producing country, with potential implications for the future of consumer protection and market integrity.
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Ashish Malik, Jaya Gupta, Ritika Gugnani, Amit Shankar and Pawan Budhwar
This paper aims to explore the relationship between owner-manager or leader’s ambidextrous leadership style and its effect on human resource management (HRM) practices, contextual…
Abstract
Purpose
This paper aims to explore the relationship between owner-manager or leader’s ambidextrous leadership style and its effect on human resource management (HRM) practices, contextual ambidexterity and knowledge-intensive small- and medium-enterprises (SMEs) strategic agility.
Design/methodology/approach
This study presents an in-depth qualitative case study analysis of two knowledge-intensive SMEs from India’s information technology and health-care products industry serving a range of global clients. Using the theoretical lenses of empowerment-focused HRM practices, ambidextrous leaders, contextual ambidexterity and strategic agility, semi-structured interview data of leaders, managers and employees of the case organizations were analysed. Through a two-staged analytical process, we abductively developed a novel conceptual framework at the intersection of the above theoretical lenses.
Findings
The findings suggest that the knowledge-intensive SME’s strategic agility, ambidexterity and empowerment-focussed HRM approach was influenced by the owner-manager or leader’s ambidextrous leadership style and their philosophy towards managing people and had a positive impact in creating a culture of trust, participation, risk-taking and openness, and led to delivering innovative products and services as well as several positive employee-level outcomes.
Originality/value
Recent literature reviews on HRM In SMEs highlight several gaps, including the impact of owner-manager or leader’s philosophy of managing people in shaping HRM practices and employee outcomes. This paper thus adds to the existing literature on HRM and knowledge-intensive SMEs.
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Seema Das, Sumi Jha and Sumita Datta
This study aims to explore the career transition process of women professionals when they return to the workplace after a break and re-integrate with their career aspirations.
Abstract
Purpose
This study aims to explore the career transition process of women professionals when they return to the workplace after a break and re-integrate with their career aspirations.
Design/methodology/approach
This research used a qualitative approach with semi-structured interviews for data collection. All 20 women participants have returned to their careers after a break.
Findings
The data analysis reveals women’s career transition and re-integration process into the workplace after a career break. Supervisory support, work–life balance practices, role models, coworker support and career success emerged as factors enabling successful transition. The employing organisations’ diversity, equity and inclusion (DEI) hiring strategy emerged as an important mechanism for re-entry.
Originality/value
Although previous research has studied women professionals returning after a break, the “transition process” that enables re-entry is missing.
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Eugene Cheng-Xi Aw, Garry Wei-Han Tan, Keng-Boon Ooi and Nick Hajli
The present study aims to propose a framework elucidating the attributes of mobile augmented reality (AR) shopping apps (i.e., spatial presence, perceived personalization and…
Abstract
Purpose
The present study aims to propose a framework elucidating the attributes of mobile augmented reality (AR) shopping apps (i.e., spatial presence, perceived personalization and perceived intrusiveness) and how they translate to downstream consumer-related outcomes (i.e., immersion, psychological ownership and stickiness to the retailer).
Design/methodology/approach
By conducting a questionnaire-based survey, 308 responses were collected, and the data were submitted to partial least square structural equation modeling (PLS-SEM) and artificial neural network (ANN) analyses.
Findings
A few important findings were generated from the present study. First, attributes of mobile augmented reality shopping apps (i.e., spatial presence, perceived personalization and perceived intrusiveness) influence stickiness to the retailer through immersion and consumer empowerment in serial. Second, immersion positively influences psychological ownership. Third, the optimum stimulation level moderates the relationship between spatial presence and immersion. Lastly, a post-hoc exploratory finding yielded by the multigroup analysis uncovered the moderating effect of gender.
Originality/value
This study offers a novel contribution to the smart retail literature by investigating the role of mobile AR shopping apps in predicting consumers' stickiness to the retailer. A holistic framework elucidating the serial mediating effect of immersion and consumer empowerment, and the moderating roles of optimum stimulation level and gender were validated.
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Maud van Merriënboer, Michiel Verver and Miruna Radu-Lefebvre
Drawing on an intersectional perspective on racial, migrant and entrepreneurial identities, this paper investigates the identity work of racial minority entrepreneurs with…
Abstract
Purpose
Drawing on an intersectional perspective on racial, migrant and entrepreneurial identities, this paper investigates the identity work of racial minority entrepreneurs with native-born and migrant backgrounds, confronted to experiences of othering in a White entrepreneurial ecosystem.
Design/methodology/approach
The study takes a qualitative-interpretivist approach and builds on six cases of racial minority entrepreneurs in nascent stages of venture development within the Dutch technology sector. The dataset comprises 24 in-depth interviews conducted over the course of one and a half year, extensive case descriptions and online sources. The data is thematically and inductively analysed.
Findings
Despite strongly self-identifying as entrepreneurs, the research participants feel marginalised and excluded from the entrepreneurial ecosystem, which results in ongoing threats to their existential authenticity as they build a legitimate entrepreneurial identity. Minority entrepreneurs navigate these threats by either downplaying or embracing their marginalised racial and/or migrant identities.
Originality/value
The study contributes to the literature on the identity work of minority entrepreneurs. The paper reveals that, rather than “strategising away” the discrimination and exclusion resulting from othering, racial minority entrepreneurs seek to preserve their sense of existential authenticity and self-worth, irrespective of entrepreneurial outcomes. In so doing, the study challenges the dominant perspective of entrepreneurial identity work among minority entrepreneurs as overly instrumental and market-driven. Moreover, the study also contributes to the literature on authenticity in entrepreneurship by highlighting how racial minority entrepreneurs navigate authenticity threats while building legitimacy in a White ecosystem.
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Employee burnout is increasingly coming under attention due to its negative impact on employee well-being and organisational effectiveness. This study, a systematic review, aims…
Abstract
Purpose
Employee burnout is increasingly coming under attention due to its negative impact on employee well-being and organisational effectiveness. This study, a systematic review, aims to evaluate the role of servant leadership and its mediators in preventing and mitigating against burnout experiences in organisations.
Design/methodology/approach
A preferred reporting items for systematic review and meta-analyses (PRISMA) was conducted using three databases, Academic search Complete, Embase and Scopus, in addition to bibliography searches. Articles were included if they reported on primary data, in English from inception to 2023. The mixed methods critical appraisal tool was used to assess the quality of articles, and a narrative synthesis was used to report results.
Findings
The search strategy yielded 4,045 articles, of which (N = 17), with total sample size of (N = 10,444) are included. Findings suggest that servant leadership is predictive of burnout, and that several mediators impact this relationship. Most studies were conducted in health care (n = 8) and banking (n = 3), and while the quality of the studies was mostly high (64%), the methods used were mainly descriptive and cross-sectional, which limits the extent to which causality can be inferred. A theory of change is provided based on the findings from this review and integrated with the extant literature on servant leadership theory, and can be used by organisations to support the policy, training and practice of servant leadership to reduce burnout.
Originality/value
Servant leadership is predictive of burnout; however, further research needs to be undertaken in this important emerging area.
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Naman Sreen, Veenu Sharma, Safiya Mukhtar Alshibani, Steve Walsh and Giuseppe Russo
This study aims to empirically examine the influence of management control systems (MCSs) on knowledge acquisition from innovation failure (KAFIF), which further impacts…
Abstract
Purpose
This study aims to empirically examine the influence of management control systems (MCSs) on knowledge acquisition from innovation failure (KAFIF), which further impacts empowerment, creativity and organizational innovation. This study argues that enabling an MCS positively influences KAFIF, whereas controlling the use of an MCS negatively influences KAFIF. Further, KAFIF positively impacts empowerment, creativity and organizational innovation.
Design/methodology/approach
This study aims to create a comprehensive stimulus–organism–response (S-O-R) framework. This framework includes an MCS (belief, interactive, boundary and diagnostic) as a stimulus, KAFIF as an organism and creativity, empowerment and organizational innovation as responses. The data were gathered using an online survey administered to a sample of 321 employees working in India’s micro, small and medium enterprises and analyzed using partial least squares structural equation modeling.
Findings
The results indicate that there is no correlation between belief control and the acquisition of knowledge from the failure of innovation, interactive control has a positive association with KAFIF and boundary control has no relationship with KAFIF. Diagnostic control has a significant negative association with KAFIF. Further, this study found that KAFIF positively associates with empowerment, creativity and organizational innovation.
Originality/value
This study is among initial studies that examine the influence of MCSs on KAFIF, which impacts empowerment, creativity and organizational innovation. Further, it helps be one of the initial literature on studying KAFIF rather than innovation success.
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