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Open Access
Article
Publication date: 30 May 2023

Darius-Aurel Frank, Lina Fogt Jacobsen, Helle Alsted Søndergaard and Tobias Otterbring

Companies utilize increasingly capable Artificial Intelligence (AI) technologies to deliver modern services across a range of consumer service industries. AI autonomy, however…

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Abstract

Purpose

Companies utilize increasingly capable Artificial Intelligence (AI) technologies to deliver modern services across a range of consumer service industries. AI autonomy, however, sparks skepticism among consumers leading to a decrease in their willingness to adopt AI services. This raises the question as to whether consumer trust in companies can overcome consumer reluctance in their decisions to adopt high (vs low) autonomy AI services.

Design/methodology/approach

Using a representative survey (N = 503 consumers corresponding to N = 3,690 observations), this article investigated the link between consumer trust in a company and consumers' intentions to adopt high (vs low) autonomy AI services from the company across 23 consumer service companies accounting for six distinct service industries.

Findings

The results confirm a significant and positive relationship between consumer trust in a company and consumers' intentions to adopt AI services from the same company. AI autonomy, however, moderates this relationship, such that high (vs low) AI autonomy weakens the positive link between trust in a company and AI service adoption. This finding replicates across all 23 companies and the associated six industries and is robust to the inclusion of several theoretically important control variables.

Originality/value

The current research contributes to the recent stream of AI research by drawing attention to the interplay between trust in companies and adoption of high autonomy AI services, with implications for the successful deployment and marketing of AI services.

Details

Information Technology & People, vol. 36 no. 8
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 6 November 2023

Simon D. Norton

This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money…

Abstract

Purpose

This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money laundering regimes of the UK and the USA.

Design/methodology/approach

The research draws upon the following sources. Firstly, statistics provided by the UK National Crime Agency, 2019 (NCA) regarding suspicious activity report (SAR) filing rates. Secondly, anti-money laundering legislation in the USA and UK. Thirdly, statements made in the political domain in the USA, particularly those which raised constitutional concerns during the progress of the Patriot Act 2001. Finally, statements and recommendations by a UK Parliamentary Commission enquiring into the effectiveness of the suspicious activity reporting regime.

Findings

The UK reporting regime does not accommodate professional judgement, resulting in the filing of SARs with limited intelligence value. This contrasts with discretionary reporting in the USA: voluntary reporting guides and influences auditor behaviour rather than mandating it. Defensive filing by UK auditors (defence to anti-money launderings [DAMLs]) has increased in recent years but the number of SARs filed has declined.

Originality/value

The study evaluates auditor behavioural responses to legislative regimes which mandate or alternatively accommodate discretion in the reporting suspicion of money laundering. Consideration of constitutional and judicial activism in this context is a novel contribution to the literature. For its theoretical framework the study uses Foucault’s concept of discipline of the self to evaluate auditor behaviour under both regimes.

Details

Journal of Money Laundering Control, vol. 27 no. 3
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 27 March 2023

Laurence Ferry, Henry Midgley and Stuart Green

The study explains why Parliamentarians in the United Kingdom (UK) focused on accountability through data during the COVID-19 pandemic, as well as on how data could be used to…

Abstract

Purpose

The study explains why Parliamentarians in the United Kingdom (UK) focused on accountability through data during the COVID-19 pandemic, as well as on how data could be used to improve the government’s response to the pandemic.

Design/methodology/approach

Understanding the implications of accountability for COVID-19 is crucial to understanding how governments should respond to future pandemics. This article provides an account of what a select committee in the UK thought were the essential elements of these accountability relationships. To do so, the authors use a neo-Roman concept of liberty to show how Parliamentary oversight of the pandemic for accountability was crucial to maintaining the liberty of citizens during the crisis and to identify what lessons need to be learnt for future crises.

Findings

The study shows that Parliamentarians were concerned that the UK government was not meeting its obligations to report openly about the COVID-19 pandemic to them. It shows that the government did make progress in reporting during the pandemic but further advancements need to be made in future for restrictions to be compatible with the protection of liberty.

Research limitations/implications

The study extends the concept of neo-Roman liberty showing how it is relevant in an emergency situation and provides an account of why accountability is necessary for the preservation of liberty when the government uses emergency powers.

Practical implications

Governments and Parliaments need to think about how they preserve liberty during crises through enhanced accountability mechanisms and the publication of data.

Originality/value

The study extends previous work on liberty and calculation, providing a theorisation of the role of numbers in the protection of liberty.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 2 April 2024

William A. Smith and Laurence Parker

Abstract

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 3
Type: Research Article
ISSN: 2040-7149

Article
Publication date: 6 February 2024

Anja Lisa Hirscher, Samira Iran, Ulf Schrader and Martin Müller

This paper aims to propose and evaluate an innovative approach to education for sustainable consumption (ESC) which empowers teenagers and young adults to improve sustainable…

Abstract

Purpose

This paper aims to propose and evaluate an innovative approach to education for sustainable consumption (ESC) which empowers teenagers and young adults to improve sustainable consumption competences. This approach combines pedagogical learning approaches such as real-world learning (e.g. experiential learning and research-based learning) with transformative and transdisciplinary research approaches (i.e. real-world laboratory research).

Design/methodology/approach

Through a transdisciplinary research design, the authors explore if real-world experiments (RWEs) offer a suitable approach for sustainable consumption education at schools. RWEs are a research approach for knowledge production, aiming to go beyond temporary interventions, to establish semi-permanent spaces for sustainability transformation and reflexive learning. To evaluate this proposal, the authors study already existing active teaching and learning approaches developed within and for ESC and put these in perspective, to define and understand the RWEs.

Findings

Insights from a transdisciplinary research project which applied RWEs as a teaching and learning approach in German schools complement conceptual considerations. As a result, advantages, such as the development of core competencies among learners, but also challenges experienced, are illustrated. Though, the challenges found are not unique to the RWE, rather they point out important potentials for ESC through suggesting systematic changes in educational institutions and teaching approaches.

Originality/value

This paper explores RWEs as an active and participatory teaching and learning approach for sustainable consumption education at schools and delivers practical insights and a definition of RWEs as an innovative teaching and learning approach.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 15 March 2024

David J. Williams and Francisco Scott

Nonfamily farms are responsible for a disproportionate amount of US agriculture production. The importance of these operations to the volume of agriculture production in the…

Abstract

Purpose

Nonfamily farms are responsible for a disproportionate amount of US agriculture production. The importance of these operations to the volume of agriculture production in the United States has led researchers and policymakers to understand nonfamily farms as large commercial operations. This paper examines whether the distinction between family and nonfamily helps explain the financial outcomes of farm operations and households.

Design/methodology/approach

We test for differences in financial outcomes of the household and operations of family and nonfamily farms using an Oaxaca-Blinder decomposition. We compare these results to a decomposition of other possible typologies.

Findings

We present evidence that nonfamily farms are a heterogeneous group with a majority of small operations that are dominated by a small number of large operations. We discover that differences associated with the family-nonfamily distinction are largely explained by observable farm and operator characteristics that arise mechanically from the definition. However, we find suggestive evidence that family-nonfamily classification captures differences in economic behavior that lead to higher profitability measures to nonfamily farms. We find little evidence of any inherent structural differences between family and nonfamily farms that helps explain financial outcomes related to leverage or household finances.

Practical implications

We conclude that including nonfamily farms in official statistics of farm households may provide a more comprehensive overview of the farm sector, as our results suggest that family and nonfamily farms do not have innate differences that help explain many of their financial outcomes.

Originality/value

We incorporate previously unused data on nonfamily farm households and test the difference in mean financial outcomes between family and nonfamily farms.

Details

Agricultural Finance Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0002-1466

Keywords

Content available
Book part
Publication date: 13 November 2023

Jelena Balabanić Mavrović

Abstract

Details

Eating Disorders in a Capitalist World
Type: Book
ISBN: 978-1-80455-787-7

Article
Publication date: 27 April 2022

Ewald Kuoribo, Peter Amoah, Ernest Kissi, David John Edwards, Jacob Anim Gyampo and Wellington Didibhuku Thwala

Prodigious teamwork is the basis for augmenting the level of productivity on construction projects. Globalisation of the construction market has meant that many practitioners work…

Abstract

Purpose

Prodigious teamwork is the basis for augmenting the level of productivity on construction projects. Globalisation of the construction market has meant that many practitioners work outside of their geographical spectrum; however, the multicultural dissimilarities of construction workforces within the project management team (and how these may impact upon project productivity performance) have been given scant academic attention. To bridge this knowledge gap, this paper aims to analyse the effects of a multicultural workforce on construction productivity.

Design/methodology/approach

The epistemological positioning of the research adopted mixed philosophies (consisting of both interpretivism and postpositivism) to undertake a deductive and cross-sectional survey to collate primary quantitative data collected via a closed-ended structured questionnaire. Census sampling and convenience sampling techniques were adopted to target Ghana’s construction workforce and their opinions of the phenomenon under investigation. Out of 96 questionnaires administered, 61 were retrieved. The data obtained were analysed by using mean score ranking, relative important index, one sample t-test and multiple regression. The reliability of the scale was checked by using Cronbach’s alpha coefficient.

Findings

From the t-test analysis, 11 variables sourced from extant literature, and the null hypothesis for the study was not rejected and all factors (except high cost of training and improper gender diversity management) were affirmed as negative effects of the multicultural workforce on construction productivity. Using multiple regression analysis, six of the independent variables were shown to impact upon productivity. The goodness of fit was verified by collinearity and residual analysis. The model’s validation revealed a relatively high predictive accuracy (R2 = 0. 589), implying that the results could be generalized. In culmination, these findings suggest that the predictors can be used to accurately predict the effects of multicultural workforce on construction productivity performance.

Practical implications

The findings indicate that multicultural workforce/teams have a substantial effect on overall construction productivity in the construction sector; consequently, stakeholders must address this issue to enhance productivity across the sector.

Originality/value

The current study significantly contributes to our understanding of how multicultural workers/teams affect construction productivity in the construction business perspective and how to respond to the negative menace.

Details

Journal of Engineering, Design and Technology , vol. 22 no. 3
Type: Research Article
ISSN: 1726-0531

Keywords

Open Access
Article
Publication date: 1 March 2024

Daniel Walzer

In the following theoretical article, the author generates a theory of Leadership Pedagogy and its connection to Creative Arts Education.

Abstract

Purpose

In the following theoretical article, the author generates a theory of Leadership Pedagogy and its connection to Creative Arts Education.

Design/methodology/approach

The article analyzes Leadership Theory across three pillars: Socio-relational, Cognitive and Creative, and how these areas underscore thoughtful and caring pedagogy and inclusive teaching in undergraduate education.

Findings

Drawing on the Scholarship of Teaching and Learning (SoTL), the article advocates for a flexible, multifaceted approach to curricular design rooted in theoretical pluralism, prioritizing interdisciplinary methods to bridge theory and practice in Creative Arts Education.

Originality/value

The article concludes with implications for future research and collaboration connecting Leadership Studies and the Arts.

Details

Journal of Leadership Education, vol. 23 no. 1
Type: Research Article
ISSN: 1552-9045

Keywords

Article
Publication date: 20 January 2022

Etienne Harb, Rim El Khoury, Nadia Mansour and Rima Daou

The credit crunch of 2008 and recent COVID-19 influences underscored the importance of liquidity and credit risk management in businesses and financial institutions. The purpose…

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Abstract

Purpose

The credit crunch of 2008 and recent COVID-19 influences underscored the importance of liquidity and credit risk management in businesses and financial institutions. The purpose of this study is to investigate the impact of liquidity risk and credit risk management on accounting and market performances of banks operating in the Middle East and North Africa (MENA) region.

Design/methodology/approach

This study uses a panel data regression analysis on a sample of 51 listed commercial banks operating in 10 MENA countries during the period 2010–2018.

Findings

The results show that credit risk management does not affect the accounting performance of banks, while it has a non-linear, convex relationship with market performance. Surprisingly, liquidity risk management is not a significant driver for either performance measure in studied banks. However, when a bank combines credit risk management with liquidity risk management efforts, liquidity risk management actions return significant results on both performances, illustrated by an inverted U-shaped relationship. In addition, this study examines the joint impact of both risks on bank performance. This study reveals that accounting and market performances are differently affected by joint risk management efforts. Their impact depends on the combination of risk management ratios upon which banks choose to focus their efforts.

Practical implications

The findings help bankers and regulators further consider non-linearities and offer them new tools for managing the impact of credit and liquidity risk interactions towards achieving more financial stability.

Originality/value

These results contribute to traditional banking in offering bankers and regulators new tools for managing the impact of credit and liquidity risk interactions on bank performance.

Details

Journal of Financial Reporting and Accounting, vol. 21 no. 5
Type: Research Article
ISSN: 1985-2517

Keywords

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