Search results

The purpose of this paper is to explore the integration of business intelligence (BI) systems in the digital transformation context and its impact on management control (MC) and organizational performance by delving into the implementation of a BI pilot project in a multinational Engineering and Construction (E&C) group.

This research adopts a qualitative insider action research approach. The initial stage of a BI system (BIS) is implemented by leveraging the critical success factors (CSFs) framework, based on the organizational, process and technological dimensions.

The results show that the BI solution leverages the capabilities of the reporting process with impacts on MC and overall organizational performance. The study uncovers the intricate dynamics of integrating BI and reports gains that span across streamlined and standardized processes, optimized use of resources, improved data flexibility and nurturing a data-driven culture.

This research adds to the current literature on MC and accounting information systems by providing an in-depth analysis of the early stages involved in implementing a BIS. The approach uses a well-established CSFs framework, which enhances the comprehension of how these factors impact the success of the implementation process. Focusing on the E&C sector, where the adoption of digital transformation is still gaining traction, this study provides practical knowledge and extends the theoretical understanding of BI technology applications with empirical evidence from the accounting field.

Alongside its remarkable growth, problematic Bitcoin investment (BI) behavior and its associated negative consequences have become prevalent, and only a few studies have examined it. Therefore, this study aims to examine problematic BI behavior by investigating its specific antecedents and consequences and identifying which antecedents were more influential in it. In addition, we also examine the role of financial literacy on the relationship between the antecedents and problematic BI behavior.

We collected survey data from 413 investors with Bitcoin investment experience in 2018, when a Bitcoin frenzy occurred. The partial least squares method was used to test the proposed research model.

The results show that prudent, negative urgency, overexpectation and sensation seeking are positively associated with problematic BI behavior, while restraint is negatively associated. Problematic BI behavior is negatively related to investor well-being. Our findings also indicate that both objective and subjective financial literacy moderate the relationship between the antecedents and problematic BI behavior. Four types of investors in terms of their objective and subjective Bitcoin knowledge show different patterns in the relationship between the antecedents and problematic BI behavior.

This study offers insights for researchers by providing a deeper understanding of the contextual antecedents of problematic BI behavior and the role of financial literacy in it. This study provides detailed implications for financial institutions, policymakers, and regulators to guide rational Bitcoin investment behaviors.

The aim of the paper is to investigate Goodwin’s growth cycle in the Indian organised manufacturing industries.

The methodology is based on bi-variate differential equation, econometrics model like log-linear regression and Autoregressive Distributed Lag model. An empirical investigation is conducted on data from the Annual Survey of Industries from 1980 to 2018 time period.

The results indicate that though the original Goodwin model estimates deviated from data estimates, its modified (neo-Goodwin) model are found to be equivalent to the data estimates. Moreover, in contrast to the original model, the capital accumulation rate (investment to profit ratio) is not assumed to be unitary in the modified Goodwin model. Furthermore, the labour market-led and cost effect conditions of the Goodwin cycle are empirically verified by investigating the interdependency between employment rate and wage share. Lastly, the short- and long-run Goodwin cycles are observed to be moving in anti-clockwise direction in the employment rate and wage share bi-dimensional plane, thus confirming the existence of profit-led distribution where wage share continuously reducing with high employment.

This study opens the discussion on application of capitalistic model in the emerging economy and also suggests to incorporate some theoretical models like Kaldorian, Keynesian, Kaleckian or Schumpetrian into the Goodwin cycle.

This is the first paper which empirically examines the capitalistic nature of Indian organised manufacturing industries through the lens of Goodwin growth cycle and then extend it to the Neo-Goodwin model by relaxing one of the unrealistic assumption regarding unitary investment to profit ratio.

Organizational scholars studying compensation often place an emphasis on certain employee groups (e.g., executives). Missing from this discussion is research on the compensation systems for low-wage jobs. In this review, the authors argue that workers in low-wage jobs represent a unique employment group in their understanding of rent allocation in organizations. The authors address the design of compensation strategies in organizations that lead to different outcomes for workers in low-wage jobs versus other workers. Drawing on and integrating human resource management (HRM), inequality, and worker literatures with compensation literature, the authors describe and explain compensation systems for low-wage work. The authors start by examining workers in low-wage work to identify aspects of these workers’ jobs and lives that can influence their health, performance, and other organizationally relevant outcomes. Next, the authors explore the compensation systems common for this type of work, building on the compensation literature, by identifying the low-wage work compensation designs, proposing the likely explanations for why organizations craft these designs, and describing the worker and organizational outcomes of these designs. The authors conclude with suggestions for future research in this growing field and explore how organizations may benefit by rethinking their approach to compensation for low-wage work. In sum, the authors hope that this review will be a foundational work for those interested in investigating organizational compensation issues at the intersection of inequality and worker and organizational outcomes.

Despite the positive impact of professional learning communities (PLCs) in improving teaching practices, many teachers still struggle to effectively integrate information and communication technologies (ICTs) into their teaching and learning. Drawing from human capital theory and spillover effects, this paper examines how teachers PLCs can facilitate ICT integration.

Using a qualitative methodology, the researchers designed a phenomenological study. From semi-structured interviews, data were collected from 15 selected secondary school teachers from four selected secondary schools in Tanzania.

The study revealed that teachers use various strategies to enhance ICT integration in teaching practices, namely, community collaboration, practice-based approaches to ICT integration and the utilization of digital learning tools in instructional practices. Furthermore, the results showed several constraints on the ability of teachers’ PLCs to encourage ICT integration. These constraints were divided into three parts, i.e. major challenges at the macro, meso and micro levels.

The paper has the potential to inform policy and practice, particularly in the area of PLCs. Also, it helps to better understand the changing practices with ICTs through PLCs when there are insufficient resources for ICT integration.

To support teachers in using ICTs in their instructional practices, it is essential to build their capacities through PLCs to increase their confidence and competence in ICT integration.

This study aims to explore the interplay between CO2 emissions, financial development (FD) and foreign direct investment (FDI) in Asia-Pacific and Oceania. It also aims to understand short- and long-term impacts, emphasizing the role of FDI, FD and FD’s moderating effect on the FDI–CO2 relationship.

Using a 21-year panel data set (2000–2020) from 44 countries, the study employs the pooled mean group-autoregressive distributed lag (PMG-ARDL) model supplemented by the Dumitrescu–Hurlin panel causality test. This method assesses the complex dynamics and offers a robust analysis of short- and long-term effects in the Asia-Pacific and Oceanian context.

Long-term results indicate that FDI coupled with FD and FD’s moderating effect on FDI significantly contributes to CO2 emissions. Short-term relationships are more complex and lack statistical significance. FD positively moderates the FDI–CO2 relationship in the long run.

For investors, policymakers and stakeholders in Asia-Pacific and Oceania, the study highlights the importance of considering environmental impacts in investment decisions. The insights into the role of FDI and FD help craft policies and strategies for environmental sustainability.

Socially, this research emphasizes the necessity of a balanced approach to economic development, considering the potential long-term environmental consequences. Policymakers and stakeholders may use these findings to guide discussions and actions to achieve sustainable and socially responsible development in this dynamic region.

The findings contribute original insights into the essential relationships among FDI, FD and CO2 emissions in a diverse region like Asia-Pacific, enhancing the understanding of environmental implications in regions experiencing rapid economic growth.

This study aims to examine the influence of corporate carbon emissions on the financial performance of select Indian companies. It further studies the moderating role of science-based target initiatives (SBTi) in this relationship.

The study is based on 57 Indian SBTi companies and 74 Bombay Stock Exchange-listed non-SBTi companies for the period of four years from 2019–2020 to 2022–2023. The panel data regression models are used to study this association. Furthermore, two-stage least square and generalized method of moments models are used to test the robustness of the results.

There is a negative relationship between corporate carbon emissions and financial performance. The findings support the “win-win” hypothesis and confirm that reducing carbon emissions can improve the financial performance of Indian firms. Furthermore, the SBTi moderate the carbon emission and firm performance nexus.

The findings of the study would provide insights to the policymakers, regulators and managers to mainstream climate change in their core business activities driving sustainability and profitable outcomes.

This study is a noble attempt to study the moderating role of science-based targets in the carbon emissions and firm performance nexus in an emerging market setting. Earlier studies have been conducted in a cross-country context.

This article presents a methodological application of decision support with the purpose of identifying and better aligning sustainable banking strategies. Those strategies are based on best practices declared by employees and conducted during efficient periods affecting sustainable production, the health quality of clients, the organization’s profitability and social impact on the local community across different sectors.

The approach involves a two-phase process: first, it employs directional data envelopment analysis (DEA) to benchmark knowledge based on employee opinions gathered through interviews to evaluate strategies related to banking services; then, using the best-worst method and ELECTRE outranking incorporating elements of fuzzy set theory based on an experienced decision-maker’s input, sustainable banking strategies are ranked according the different perspectives for leveraging outputs from the first step.

The outcomes yield a ranking of strategies, emphasizing the crucial role of technology in banking services while highlighting the need for more agile services to ensure customer satisfaction. This underscores the necessity of aligning with the market perspective, as fintech companies are reshaping the socio-technological-environmental landscape of financial services.

The research combined DEA and multicriteria analysis in the context of the banking sector, providing a comprehensive and analytically robust approach translated as a decision-making framework for promoting sustainability by aligning operational efficiency and social responsibility. These tools can guide banks in adopting more sustainable practices that benefit the institution, society and the environment.

Decisions in the banking sector encompass a wide array of concepts, from internal technical factors to customer feedback on service processes and offerings. The proposed approach considers decision analysis in complex environments, and the application developed in this study considered not only internal banking activity-oriented concepts but also the preferences of human agents developing them and the managerial perspective focused on issues involving components associated with sustainability.

By integrating DEA with multicriteria analysis, this study paves the way for a more efficient, environmentally conscious and socially responsible management scenario in the Brazilian banking sector. This research assesses operational efficiency and offers a comprehensive framework for selecting and implementing sustainable practices in the banking sector.

This study aims to understand the manifestation and adherence of performance management system (PMS) components in Brazilian startups, concurrently considering the different stages of development and catalyzing factors.

We gathered data through semi-structured interviews with founders and C-level executives from 19 startups. We used an inductive and exploratory method to spot patterns and differences through content analysis, aiming for a contextual understanding of startup PMS manifestation.

We analyzed the PMS of each startup, highlighting the consistency and differences among PMS components in each stage, considering the value proposition, goals, performance perspectives, monitoring indicators, action plans and performance evaluation processes. We also observe various catalyst factors that played an important role in accelerating the early development of the PMS in each stage.

This study provides a practical understanding of the meaning of each PMS component maturity that could be applied to startups in different stages and the catalyzing factors that played an important role in accelerating the initial development of PMS, providing practitioners with a holistic and situated context approach.

This is one of the first studies to provide empirical evidence on the manifestation and adherence of different components of the PMS in Brazilian startups, considering concurrently the organizational life cycle and existing catalyzing factors to the reality of these organizations.