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Open Access
Article
Publication date: 26 December 2022

James Crotty and Elizabeth Daniel

Consumers increasingly rely on organisations for online services and data storage while these same institutions seek to digitise the information assets they hold to create…

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Abstract

Purpose

Consumers increasingly rely on organisations for online services and data storage while these same institutions seek to digitise the information assets they hold to create economic value. Cybersecurity failures arising from malicious or accidental actions can lead to significant reputational and financial loss which organisations must guard against. Despite having some critical weaknesses, qualitative cybersecurity risk analysis is widely used in developing cybersecurity plans. This research explores these weaknesses, considers how quantitative methods might address the constraints and seeks the insights and recommendations of leading cybersecurity practitioners on the use of qualitative and quantitative cyber risk assessment methods.

Design/methodology/approach

The study is based upon a literature review and thematic analysis of in-depth qualitative interviews with 16 senior cybersecurity practitioners representing financial services and advisory companies from across the world.

Findings

While most organisations continue to rely on qualitative methods for cybersecurity risk assessment, some are also actively using quantitative approaches to enhance their cybersecurity planning efforts. The primary recommendation of this paper is that organisations should adopt both a qualitative and quantitative cyber risk assessment approach.

Originality/value

This work provides the first insight into how senior practitioners are using and combining qualitative and quantitative cybersecurity risk assessment, and highlights the need for in-depth comparisons of these two different approaches.

Details

Applied Computing and Informatics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2634-1964

Keywords

Article
Publication date: 16 April 2024

Reem Zaabalawi, Gregory Domenic VanderPyl, Daniel Fredrick, Kimberly Gleason and Deborah Smith

The purpose of this study is to extend the Fraud Diamond Theory to celebrity Special Purpose Acquisition Companies (SPACs) and investigate their post-Initial Public Offering (IPO…

Abstract

Purpose

The purpose of this study is to extend the Fraud Diamond Theory to celebrity Special Purpose Acquisition Companies (SPACs) and investigate their post-Initial Public Offering (IPO) stock market performance.

Design/methodology/approach

After obtaining a sample of celebrity SPACs from the Spacresearch.com database, fraud risk characteristics were obtained from Lexis Nexus searches. Buy and hold abnormal returns were calculated for celebrity SPACs versus a small-cap equity benchmark for time intervals after IPO, and multiple regression analysis was performed to examine the relationship between fraud risk features and post-IPO returns.

Findings

Celebrity SPACs exhibit Fraud Diamond characteristics and significantly underperform a small-cap stock portfolio on a risk-adjusted basis after IPO.

Research limitations/implications

This study only examines celebrity SPACs that conducted IPOs on the NYSE and NASDAQ/AMEX and does not include those that are traded on the Over the Counter Bulletin Board (OTCBB).

Practical implications

Celebrity endorsement of SPAC vehicles attracts investors who may not be properly informed regarding the risk characteristics of SPACs. Accordingly, investors should be warned that celebrity SPACs underperform a small-cap equity portfolio and exhibit significant elements of fraud risk.

Social implications

The use of celebrity endorsement as a marketing device to attract investment in SPACs has regulatory implications.

Originality/value

To the best of the authors’ knowledge, this paper is the first to examine the fraud risk characteristics and post-IPO performance of celebrity SPACs.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 14 December 2023

Elizabeth Ries, Erica Steinitz Holyoke, Heather Dunham, Murphy K. Young, Melissa Mosley Wetzel, Criselda Garcia, Katherina Payne, Annie Garrison Wilhelm, Veronica L. Estrada, Alycia Maurer and Katie Trautman

There is an urgent need for teacher preparation programs to equip teachers to teach in innovative and transformative ways, meeting the needs of diverse learners. Coaching is an…

Abstract

Purpose

There is an urgent need for teacher preparation programs to equip teachers to teach in innovative and transformative ways, meeting the needs of diverse learners. Coaching is an instrumental tool for supporting change and development, especially in contexts with decentralized teacher preparation guidelines.

Design/methodology/approach

This multicase study examines cross-institutional programmatic innovations for coaching teacher candidates (TCs) and centering equity using improvement science and equity coaching. The authors explore the networked improvement community’s (NIC’s) examination of problems of practice through plan–do–study–act cycles in three coaching contexts within and across seven institutions.

Findings

Qualitative methods revealed that adapting coaching protocols can center equity and build equity-focused practices. This work highlights revisions to coaching within and across teacher preparation programs (TPPs), which the authors hope inspires extending equity-centered coaching and improvement science to new contexts. This cross-case analysis revealed program innovations for coaches, digital technologies and alignment.

Practical implications

This study addresses ongoing challenges faced by TPPs in the United States, including TCs' understandings of equity in teaching and decentralized teacher preparation that results in varied and incongruent understandings about quality teaching. This study builds on previous scholarship that examines shifts in coaching practices by disrupting silos in TPPs as examined innovations.

Originality/value

The paper offers a unique view of cross-institutional collaboration in coaching to improve transformative teaching experiences in teacher preparation field experiences.

Details

International Journal of Mentoring and Coaching in Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6854

Keywords

Article
Publication date: 27 February 2024

Rebecca Day, Luke Simmons, Elizabeth Shade, Jo Jennison, Clare S. Allely and Raja A.S. Mukherjee

Recent research has proposed a specific female phenotype within autism spectrum disorder (ASD). It suggests females exhibit differences in social communication styles with higher…

Abstract

Purpose

Recent research has proposed a specific female phenotype within autism spectrum disorder (ASD). It suggests females exhibit differences in social communication styles with higher levels of camouflaging and compensatory strategies, as well as variance in restrictive repetitive behaviours (RRBs); however, many existing studies have been based on either small, disproportionate or child and adolescent samples, leaving questions about the specific phenotype. This study aims to explore the sex difference and phenotype in a clinic sample of individuals diagnosed with autism.

Design/methodology/approach

A service evaluation of sex/ gender differences on 150 historical ASD assessment reports (75 males, 75 females) using a 103-item questionnaire developed from a quantitative review of existing literature was undertaken.

Findings

Females camouflaged more significantly than males in five different areas (thinking how to act next, preparing conversation in advance, making lists of prompts/social responses, wearing a mask/acting, less monotone voice); however, these were not maintained in post-analysis correction.

Originality/value

This study points the evidence towards a different phenotype of Autism that is more common in women than men rather than a unique female phenotype.

Details

Advances in Autism, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-3868

Keywords

Article
Publication date: 6 December 2023

Karen McBride, Jill Frances Atkins and Barry Colin Atkins

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century…

Abstract

Purpose

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

Design/methodology/approach

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Findings

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

Originality/value

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 7 August 2023

Xingrui Zhang, Eunhwa Yang, Liming Huang and Yunpeng Wang

The purpose of the study is to observe the feasibility of missing middle housing’s (MMH) realization under density-based zoning, form-based zoning and a combination of both while…

Abstract

Purpose

The purpose of the study is to observe the feasibility of missing middle housing’s (MMH) realization under density-based zoning, form-based zoning and a combination of both while simultaneously providing affordable housing, improving quality of life and making efficient use of land.

Design/methodology/approach

This study takes a theorist approach and designs three hypothetical cottage court projects that comply with all relevant official local zoning ordinances to showcase design feasibility, followed by an analytical component in the form of a financial model constructed using official local economic and demographic conditions.

Findings

MMH, and in particular cottage clusters, can be implemented under rigorous density-based, form-based and hybrid (density-based + form-based) zoning ordinances and provide affordable housing (Atlanta, GA), improve quality of life (Blackpool, UK) and make efficient use of land (Jinan, China). All hypothetical projects are financially feasible under reasonable conditions.

Originality/value

To the best of the author’s knowledge, this paper is the first in the body of knowledge to discuss how the MMH can be integrated into urban density-based zoning rather than converting density-based zoning into form-based so that the MMH can fit. The paper also takes a cross-national perspective and discusses the feasibility of MMH in the resolution of housing issues in the USA, China and the UK. The study also concludes that the issue of housing unaffordability in the UK was caused by high construction cost relative to median income.

Details

International Journal of Housing Markets and Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8270

Keywords

Article
Publication date: 14 July 2023

Rajeev Kumar, Shubham Saxena, Vikas Kumar, Vineet Prabha, Rohit Kumar and Ankur Kukreti

“The purpose of this paper is to review the literature on service innovation during the past two decades and provide an analysis of sources of publication, citations and…

Abstract

Purpose

“The purpose of this paper is to review the literature on service innovation during the past two decades and provide an analysis of sources of publication, citations and authorship using bibliometric analysis techniques (VOSviewer).” This paper aims to assesses the important trends, enhance the academic debate, identify research gaps and propose future directions and a research agenda.

Design/methodology/approach

This paper examines 176 articles in English language published from 2002 to 2022 from the Scopus database by adopting the bibliometric technique using VOSviewer software. This paper analyzes the different levels and boundaries of service innovation using bibliometric analysis of “service innovation research” using VOSviewer software. The methodology analyzes the number of citations, co-citations, keywords, authors, journals and countries.

Findings

The review of the past 20 years indicates a substantial growth in the number of good research publications on service innovation. The UK, the USA, Sweden and Australia dominate this research area with the most articles published to date under the subject area of “Business management.” The review highlighted that most of the studies on service innovation focused on products, companies and processes in the services industry. The most critical factors behind service innovation failure are improper management and lack of knowledge. The citation analysis revealed various research implications and directions for the future.

Research limitations/implications

This study focuses only on service innovation and excludes research on performance management and control. Thus, future studies may explore this area of research in future studies. Only research articles were analyzed; conference papers, reports, manuals and white papers from practice were excluded. Research implications indicate that future studies on service innovation would be essential for organizational excellence, not process excellence.

Originality/value

This paper provides a comprehensive overview of the current status and essential trends of research on service innovation. This study identifies the research gaps and provides a clear research agenda for understanding the various elements of service innovation.

Details

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

Keywords

Open Access
Article
Publication date: 5 February 2024

Oluwadamilola Esan, Nnamdi I. Nwulu, Love Opeyemi David and Omoseni Adepoju

This study aims to investigate the impact of the 2013 privatization of Nigeria’s energy sector on the technical performance of the Benin Electricity Distribution Company (BEDC…

Abstract

Purpose

This study aims to investigate the impact of the 2013 privatization of Nigeria’s energy sector on the technical performance of the Benin Electricity Distribution Company (BEDC) and its workforce.

Design/methodology/approach

This study used a questionnaire-based approach, and 196 participants were randomly selected. Analytical tools included standard deviation, Spearman rank correlation and regression analysis.

Findings

Before privatization, the energy sector, managed by the power holding company of Nigeria, suffered from inefficiencies in fault detection, response and billing. However, privatization improved resource utilization, replaced outdated transformers and increased operational efficiency. However, in spite of these improvements, BEDC faces challenges, including unstable voltage generation and inadequate staff welfare. This study also highlighted a lack of experience among the trained workforce in emerging electricity technologies such as the smart grid.

Research limitations/implications

This study’s focus on BEDC may limit its generalizability to other energy companies. It does not delve into energy sector privatization’s broader economic and policy implications.

Practical implications

The positive outcomes of privatization, such as improved resource utilization and infrastructure investment, emphasize the potential benefits of private ownership and management. However, voltage generation stability and staff welfare challenges call for targeted interventions. Recommendations include investing in voltage generation enhancement, smart grid infrastructure and implementing measures to enhance employee well-being through benefit plans.

Social implications

Energy sector enhancements hold positive social implications, uplifting living standards and bolstering electricity access for households and businesses.

Originality/value

This study contributes unique insights into privatization’s effects on BEDC, offering perspectives on preprivatization challenges and advancements. Practical recommendations aid BEDC and policymakers in boosting electricity distribution firms’ performance within the privatization context.

Details

International Journal of Energy Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 13 September 2023

Nadeeshan Uhanovita A.C., Ranadewa K.A.T.O. and Agana Parameswaran

Variations due to errors and mistakes have caused cost overruns in building projects. Therefore, it is undeniable that the gravity of such variations will be a critical factor in…

Abstract

Purpose

Variations due to errors and mistakes have caused cost overruns in building projects. Therefore, it is undeniable that the gravity of such variations will be a critical factor in deciding the success of any building project. In addition, the design stage of a building project is considered the most suitable stage to identify and mitigate the causes of potential variations. However, there are no proper mechanisms to minimise the frequency or gravity of variations. Many researchers experienced the promising essence of Poka-Yoke, a mistake-proofing method aimed at increasing efficiency by early detection and eradication of the causes of potential errors. However, less attention has been paid so far to implement Poka-Yoke principles to minimise variations in the building project. Therefore, this study aims to develop a framework to minimise variations in building projects through the integration of the Poka-Yoke principles.

Design/methodology/approach

An interpretivism stance is adopted, and a qualitative research approach is used. The data collection technique adopted is semi-structured interviews with ten experts, and the data is analysed using code-based content analysis through NVivo12.

Findings

Research findings revealed 23 causes of variations, categorised under client-originated, consultant-originated, contractor-originated and other variations. The identified causes were then mapped with the Poka-Yoke principles to develop the framework. The research findings could prove useful to researchers, academics, government agencies and construction professionals in developing nations that have demographic/cultural and socioeconomic characteristics such as Sri Lanka.

Originality/value

The findings benefitted the Sri Lankan construction sector by minimising the causes of variations. To the best of the authors’ knowledge, this study will be the first of its kind in the Sri Lankan construction industry, leading to a better understanding of the “Poka-Yoke” principle within the building construction context.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 10 August 2023

Saeed Tajdini, Edward Ramirez and Zhenning Xu

Consumers are assumed to engage in external information search only after exhausting their internal information sources. Guided by the accessibility/diagnosticity and…

Abstract

Purpose

Consumers are assumed to engage in external information search only after exhausting their internal information sources. Guided by the accessibility/diagnosticity and ease-of-retrieval frameworks, and the elaboration likelihood model, the current study investigates this phenomenon.

Design/methodology/approach

To test the relationships between internal information accessibility/diagnosticity and the importance of external search, and the moderating role of involvement in these relationships, 308 responses were collected on Amazon MTurk. Then, structural equation modeling was employed to analyze the data.

Findings

The analyses showed that while accessibility and diagnosticity of internal information have an impact on external information search, involvement with the product class has a consequential moderating effect on these relationships. In particular, in the low-involvement group, only the diagnosticity of internal information had a negative effect on external information search. On the contrary, in the high-involvement group, only accessibility of internal information had a negative effect.

Research limitations/implications

These findings highlight the possibility of drawing erroneous conclusions resulting from not incorporating involvement, in conjunction with information accessibility and diagnosticity, in the study of the consumer external information search behavior.

Practical implications

The findings also imply that if practitioners aim to prime consumers to engage in external information search, they need to take into account that the effects of internal information's accessibility and diagnosticity on consumers' external search behavior may be different depending on their levels of involvement.

Originality/value

This study's results showed that without considering the moderating effect of involvement, spurious conclusions may be made about the relationships between accessibility and diagnosticity of internal and external information importance. This finding may explain the discrepancy between the accessibility/diagnosticity and ease-of-retrieval frameworks, thus enriching the literature.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

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