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Open Access
Article
Publication date: 14 June 2024

Mohd Firdaus Naif Omran Zailuddin, Nik Ashri Nik Harun, Haris Abadi Abdul Rahim, Azmul Fadhli Kamaruzaman, Muhammad Hawari Berahim, Mohd Hilmi Harun and Yuhanis Ibrahim

The purpose of this research is to explore the transformative impact of AI-augmented tools on design pedagogy. It aims to understand how artificial intelligence technologies are…

Abstract

Purpose

The purpose of this research is to explore the transformative impact of AI-augmented tools on design pedagogy. It aims to understand how artificial intelligence technologies are being integrated into educational settings, particularly in creative design courses, and to assess the potential advancements these tools can bring to the field.

Design/methodology/approach

The research adopts a case-study approach, examining three distinct courses within a creative technology curriculum. This methodology involves an in-depth investigation of the role and impact of AI in each course, focusing on how these technologies are incorporated into different creative disciplines such as production design, fine arts, and digital artistry.

Findings

The research findings highlight that the integration of AI with creative disciplines is not just a passing trend but signals the onset of a new era in technological empowerment in creative education. This amalgamation is found to potentially redefine the boundaries of creative education, enhancing various aspects of the learning process. However, the study also emphasizes the irreplaceable value of human mentorship in cultivating creativity and advancing analytical thinking.

Research limitations/implications

The limitations of this research might include the scope of the case studies, which are limited to three courses in a specific curriculum. This limitation could affect the generalizability of the findings. The implications of this research are significant for educational institutions, as it suggests the need for a balanced interaction between AI's computational abilities and the intrinsic qualities of human creativity, ensuring that the core essence of artistry is preserved in the age of AI.

Originality/value

The originality of this paper lies in its specific focus on the intersection of AI and creative education, a relatively unexplored area in design pedagogy. The value of this research is in its contribution to understanding how AI can be harmoniously integrated with traditional creative teaching methods. It offers insights for educational institutions preparing for this technological transformation, highlighting the importance of maintaining a balance between technological advancements and humanistic aspects of creative education.

Details

Journal of Research in Innovative Teaching & Learning, vol. 17 no. 2
Type: Research Article
ISSN: 2397-7604

Keywords

Article
Publication date: 12 September 2023

Margarida Isabel Liberato, Inna Choban de Sousa Paiva and Rogério Serrasqueiro

The purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in…

Abstract

Purpose

The purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in developed and developing countries, identifying the constraints and stimuli they represent in the implementation of the public accounting reform. It also presents future research proposals on the factors identified.

Design/methodology/approach

The methodology is based on a systematic review of the literature described by Moher et al. (2009). The final sample includes 90 academic papers published from 2000 to 2022.

Findings

The main findings indicate that there are differences between constraints and stimuli in the implementation of accounting standards between developed and developing countries. In terms of constraints, the main factor in developed countries is the lack of training, whereas in developing countries it is the limitation on financial resources. In addition, the results demonstrate that in developed countries the factors that most encourage the implementation of accounting standards are modernization and improvement of accounting, while in developing countries, encouragement comes mainly from external and internal pressure.

Practical implications

This study helps countries and institutions to learn from experience and better prepare for the accounting reforms of public administration that they will undertake. Managers of public organizations may be willing to make decisions in the adoption of IPSAS if they take into account the factors established herein.

Social implications

This study helps countries and institutions to learn from the experience, better prepare for the public administration accounting reforms that they will undertake and add greater transparency in the accountability of public accounts to citizens.

Originality/value

In addition to previous studies, this study addresses a number of factors perceived by those involved in the implementation of IPSAS in developed and developing countries and provides a robust research agenda to pursue during the coming years, as there are several important unexplored questions that invite further research.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 8 June 2023

Siti Latipah Harun, Rosylin Mohd Yusof, Norazlina Abd. Wahab and Sirajo Aliyu

This study aims to investigate the dynamic interaction between interest rates and commercial property financing offered by Islamic banks in Malaysia.

Abstract

Purpose

This study aims to investigate the dynamic interaction between interest rates and commercial property financing offered by Islamic banks in Malaysia.

Design/methodology/approach

The authors use the autoregressive distributed lag (ARDL) cointegration methodology to analyse the short- and long-run effect of the interest rates and rental rates on commercial property financing of Islamic banks in Malaysia between 2010: Q1 and 2018: Q2.

Findings

The findings reveal that changes in interest rates affect Islamic commercial property financing. This indicates that Islamic banks still rely on interest rates as a benchmark without fully implementing Islamic rental rates. This corroborates the subsequent finding, where overnight policy rates influence commercial property financing.

Research limitations/implications

Despite the authors’ attempt to provide insights into Islamic commercial property financing, the study is limited to secondary data; further research can use survey information to obtain other details that are not included in this study. Similarly, this study does not cover the operation and financial lease debate in Musharakah Mutanaqisah. Future studies can examine the challenges faced by the financial institution towards implementing rental rates in other emerging and developing countries using a different methodology.

Originality/value

This study is the first to investigate the dynamic changes in overnight policy rates, average lending rates and rental rates on Islamic commercial property financing in Malaysia using ARDL techniques. The authors uncover the research and institutional implications of Islamic commercial property financing rates and provide policy and future research directions coupled with the proposed modified rental rate to be developed.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 6
Type: Research Article
ISSN: 1759-0817

Keywords

Open Access
Article
Publication date: 5 March 2024

Harun Sesen, Senay Sahil Ertan and Gözde Inal Cavlan

The aim of this research is to investigate the association between perceived overqualification and leisure crafting in the context of immigrants. Drawing on the cross-cultural…

Abstract

Purpose

The aim of this research is to investigate the association between perceived overqualification and leisure crafting in the context of immigrants. Drawing on the cross-cultural adaptation theory, the study tests the moderating role that acculturation plays in this relationship.

Design/methodology/approach

Data were collected from a total of 226 immigrants living in Northern Cyprus. In the initial survey, data were collected on perceived overqualification and acculturation, which was followed by the measurement of leisure crafting. Data analysis was performed using structural equation modeling.

Findings

Perceived overqualification asserts a significantly positive impact on leisure crafting. Assuming that acculturation plays a moderating role, the research shows that the positive effect that perceived overqualification has on leisure crafting is increased in cases where positive acculturation is elevated as opposed to reduced.

Research limitations/implications

The study results were based on self-reported surveys and data were limited to overqualified immigrant groups in Northern Cyprus.

Practical implications

The study provides significant practical implications for management teams. They can design managerial interventions to increase the acculturation of immigrants, which may in turn reduce the perceived overqualification and increase the positive impact of leisure crafting. Also, the government needs to implement policies targeted at immigrants in order to help them rapidly adapt to the host society.

Originality/value

This research will be a pioneering attempt to explore the positive relationship between perceived overqualification and leisure crafting. The results suggest actions that can be taken to promote leisure crafting behaviors through the use of acculturation to enhance organizational commitment, belongingness to the host society, and well-being in overqualified immigrants.

Details

Revista de Gestão, vol. 31 no. 3
Type: Research Article
ISSN: 1809-2276

Keywords

Article
Publication date: 27 August 2024

Harun Turkoglu, Emel Sadikoglu, Sevilay Demirkesen, Atilla Damci and Serra Acar

The successful completion of linear infrastructure construction projects such as railroads, roads, tunnels, and pipelines relies heavily on decision-making processes during…

Abstract

Purpose

The successful completion of linear infrastructure construction projects such as railroads, roads, tunnels, and pipelines relies heavily on decision-making processes during planning phase. Professionals in the construction industry emphasize that determining the starting point of a linear infrastructure construction project is one of the most important decisions to be made in the planning phase. However, the existing literature does not specifically focus on selection of the starting point of the segments to be constructed. Therefore, it is of utmost importance to develop a multi-criteria decision-making (MCDM) model to support selection of the starting point of the segments to be constructed in linear infrastructure construction projects.

Design/methodology/approach

Based on the characteristics of the railroad projects and insights gathered from expert interviews, the appropriate criteria for the model were determined. Once the criteria were determined, a decision hierarchy was developed and the weights of the criteria (w_i) were calculated using DEcision MAking Trial and Evaluation Laboratory (DEMATEL) method. Then, Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS), COmplex PRoportional Assessment (COPRAS), and evaluation based on distance from average solution (EDAS) methods were used. The alternatives were ranked in terms of their priority with TOPSIS method based on relative closeness (Ci) of each alternative to the ideal solution, COPRAS method based on quantitative utility (Ui) for each alternative and EDAS method based on evaluation score (ASi) for all alternatives. The results were compared with each other.

Findings

The study reveals the effects of all criteria on the proposed model. The results of DEMATEL method indicated that quantity of aggregate (w_i = 0.075), ballast (w_i = 0.071), and sub-ballast (w_i = 0.069) are the most important criteria in starting location selection for railroads, where earthquake (w_i = 0.046), excavation cost (w_i = 0.054), and longest distance from borrow pit (w_i = 0.055) were found to be less important criteria. The starting location alternatives were ranked based on TOPSIS, COPRAS and EDAS methods. The A-1 alternative was selected as the most appropriate alternative (Ci = 0.64; Ui = 100%; ASi = 0.81), followed by A-6 alternative (Ci = 0.61; Ui = 97%; ASi = 0.73) and A-7 alternative (Ci = 0.59; Ui = 94%; ASi = 0.60). Even tough different methods were used, they provided compatible results where the same ranking was achieved except three alternatives.

Originality/value

This study identifies novel criteria for the starting location selection of railroad construction based on the data of a railroad project. This study uses different methods for selecting the starting location. Considering the project type and its scope, the model can be used by decision-makers in linear infrastructure projects for which efficient planning and effective location selection are critical for successful operations.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 16 July 2024

Abdur Rahim, Md Harun Or Rosid and Najmul Hasan

This paper aims to investigate the impact of risk culture on employee performance by exploring the mediating roles of employee satisfaction and employee engagement in the…

Abstract

Purpose

This paper aims to investigate the impact of risk culture on employee performance by exploring the mediating roles of employee satisfaction and employee engagement in the relationship between risk culture and employee performance.

Design/methodology/approach

The study employed partial least squares-based structural equation modeling (PLS-SEM) to assess both the direct effects and mediation effects, using a sample of 311 employees from the banking and insurance sectors. In contrast to PLS-SEM, a fuzzy set qualitative comparative analysis (fsQCA) technique was also applied to discern the causal configurations that lead to improved employee performance.

Findings

The findings revealed a significant direct effect of risk culture on employee performance, employee satisfaction and employee engagement. The findings also revealed that employee satisfaction significantly mediated the relationship between risk culture and employee performance, whereas the mediating role of employee engagement is partially significant. The fsQCA findings illustrated that a diverse combination of risk culture dimensions, employee satisfaction and employee engagement can result in enhanced employee performance.

Practical implications

This study provides important implications for the banking and insurance industries, suggesting that organizations should prioritize the development of a strong risk culture to improve employee-related outcomes such as performance, satisfaction and engagement, which are key factors for achieving optimal organizational success.

Originality/value

The paper specifically highlights the importance of integrating risk culture into human resource management, providing valuable insights for organizations seeking to enhance their risk management practices and culture.

Details

Management Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8269

Keywords

Article
Publication date: 24 March 2023

Xuan Cu Le

This paper aims to illuminate a mechanism of positive word of mouth (PWOM) toward mobile banking (m-banking) by extending the fairness theory (FAT) with satisfaction (SAT) and…

Abstract

Purpose

This paper aims to illuminate a mechanism of positive word of mouth (PWOM) toward mobile banking (m-banking) by extending the fairness theory (FAT) with satisfaction (SAT) and value-in-use (VIU).

Design/methodology/approach

A research model is examined by obtaining data from a web-based survey of 398 respondents who have used m-banking in Vietnam. AMOS 21.0 software is applied to analyze the hypothetical model with covariance-based structural equation modeling.

Findings

The results reveal that price fairness (PRI) is of primary importance of fairness perception (FAI) in m-banking, followed by informative fairness, procedural fairness, interactional fairness and distributive fairness. Furthermore, SAT and VIU play a vital role in developing PWOM. In addition, FAI exerts a positive influence on SAT and VIU.

Practical implications

This study would help practitioners have the deep insights into affective and behavioral responses among customers and develop effective marketing trajectories to spur SAT, VIU and PWOM toward m-banking. The results hint that marketers may be tempted to simultaneously focus on the important dimensions of FAIs as they are indispensable to derive SAT and VIU from a customer perspective. This research assists governments and banks to adopt training programs and policies that will incite customer behaviors toward m-banking.

Originality/value

The value of the work lies in the combination between FAT with SAT to enlighten FAI and PWOM toward m-banking in a developing country. To the best of the authors’ knowledge, this work is among the first to consider VIU that motivates PWOM. Moreover, this study links PRI to FAI to understand PWOM among Vietnamese customers.

Details

Journal of Science and Technology Policy Management, vol. 15 no. 4
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 6 August 2024

Ellen Haustein, Peter C. Lorson, Lasse Olavi Oulasvirta and Lotta-Maria Sinervo

By focusing on the perspective of politicians, this paper aims to question the change brought about by local government financial statements for accountability. It applies the…

Abstract

Purpose

By focusing on the perspective of politicians, this paper aims to question the change brought about by local government financial statements for accountability. It applies the Burns and Scapens’ (2000) framework of accounting change to explore politicians’ routines when using the accrual accounting information and which type of change was induced by financial statements on financial accountability to politicians and citizens.

Design/methodology/approach

Considering that accounting reforms take time to unfold their effects, this paper studies two countries that have 11 years of difference in the reform implementation and thus a different accounting maturity. A qualitative research approach was used based on 55 semistructured interviews in five Finnish and six German municipalities with 25 councilors from Finland and 30 from Germany.

Findings

Councilors with a longer period of time to adjust to the accounting reforms seem to have developed more routines in using financial statements to assess the financial situation and performance. The change induced in accountability to politicians is partly formal and more evolutionary than revolutionary. The complexity of financial statements can lead to regressive change, especially in financially distressed local governments. As for accountability to citizens, a real change is not observed, reflecting a regressive type of change.

Originality/value

The study contributes to the empirical studies on financial accountability in the public sector context by analyzing the use of financial statements in two-way accountability relations from the perspective of politicians. Thereby, the paper adopts a transnational comparative approach and draws on old institutional economics.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 9 February 2024

Madalyn Anne Scerri and Rajka Presbury

Spoken service language is critical for service experiences and human welfare in many service settings. However, little is known about how spoken service language can enhance…

Abstract

Purpose

Spoken service language is critical for service experiences and human welfare in many service settings. However, little is known about how spoken service language can enhance customer well-being in transformative service contexts. This paper explores spoken service language and well-being for customers experiencing vulnerability in a transformative service context, informed by an empirical account of the human welfare service of residential aged care.

Design/methodology/approach

Situated within transformative service research (TSR), this study was guided by a theoretical framework of service language and adopts a strengths-based approach to customer experiences of vulnerability. A qualitative multiple case study methodology was applied to explore carers’ perspectives on spoken service language and well-being from three residential aged care homes in Australia.

Findings

The findings demonstrate five spoken service language practices and four principles of spoken service language for well-being that co-create customer well-being and support the alleviation of customer experiences of vulnerability. Conceptualised as transformative spoken service language, the spoken service language practices and principles collectively recognise, support and leverage residents’ capabilities and uplift customer well-being, by enacting a process of mattering highly salient to transformative service contexts.

Originality/value

This study is the first to conceptualise how employee spoken service language can be used to support customer well-being and enhance transformative value for customers experiencing vulnerability to align with the goals of TSR. Practically, the study advocates for a greater awareness and more considered use of transformative spoken service language in human welfare and other transformative service contexts.

Details

Journal of Service Theory and Practice, vol. 34 no. 4
Type: Research Article
ISSN: 2055-6225

Keywords

Article
Publication date: 16 September 2024

Fatma Ben Slama and Maissa Jandoubi

This study aims to provide insights into the possible impact of International Public Sector Accounting Standards (IPSAS) on public governance and perceived levels of corruption in…

Abstract

Purpose

This study aims to provide insights into the possible impact of International Public Sector Accounting Standards (IPSAS) on public governance and perceived levels of corruption in developing countries.

Design/methodology/approach

Through a multivariate analysis on panel data applied to 36 countries in the Middle East and North Africa (MENA) region and sub-Saharan Africa over the period 2010–2020, the authors test the impact of IPSAS adoption on transparency, accountability and perceptions of less corruption. The authors examine the moderating role of transparency and accountability in the strength of the relationship between IPSAS and perceived corruption.

Findings

The main results show that IPSAS adoption promotes an increase in transparency and accountability and leads to the perception of less corruption. Additional tests show that transparency and accountability strengthen the effect of IPSAS adoption and experience on perceived corruption.

Research limitations/implications

The first limitation may be the use of the Transparency International CPI to measure the level of perceived corruption. Probably, the CPI does not reflect the actual levels of corruption in countries while the literature argues that these two measures are related. Also, the lack of data on the status and level of adoption of IPSAS by governments may be one limitation of the sample.

Practical implications

The study may help public authorities in their decision to adopt IPSAS. In light of the findings, standard-setting bodies could be encouraged to strengthen the disclosure requirements of IPSAS that make governments more transparent and accountable to limit perceptions of corruption.

Social implications

This study may also help citizens understand the benefits of such reforms in protecting public assets and how such standards may help improve social welfare.

Originality/value

To the best of the authors’ knowledge, this is one of the few studies that examines the impact of IPSAS on good governance by combining the dimensions of transparency, accountability and perceptions of corruption in DCs. It also provides insights into the moderating role of public governance pillars. Finally, it includes the IPSAS experience of the country, which has been little tested previously.

Details

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

Keywords

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