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1 – 10 of over 2000
Article
Publication date: 1 March 2024

Dale C. Spencer, Rosemary Ricciardelli and Taryn Hepburn

The purpose of this article is to examine the expectations, challenges and tensions officers describe while engaged with public schools to demonstrate that officers engage with…

Abstract

Purpose

The purpose of this article is to examine the expectations, challenges and tensions officers describe while engaged with public schools to demonstrate that officers engage with students in public schools in a conscious, goal-oriented process to establish and maintain useful relationships.

Design/methodology/approach

Data collection involved 104 semi-structured interviews (including follow up interviews) and 31 focus groups, conducted between 2014 and 2018 with police officers working in rural areas of a province in Atlantic Canada.

Findings

Utilizing the concept of social capital, we analyze practices of investments alongside the understanding of rurality as socially interconnected and the rural school as a particular site of interconnectedness for police officers. We demonstrate how, while accumulating social capital, officers face role tension and fundamental barriers when trying to integrate into rural school communities.

Originality/value

By demonstrating the specificities of building social capital in schools and community environments in a rural setting, we contribute to understandings regarding the unique opportunities and challenges faced by police in rural schools in integrating effectively into schools and responding to youth-specific problems.

Details

Policing: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 15 August 2022

Serdar Turedi and Asligul Erkan-Barlow

The purpose of this paper is to examine the effects of managerial myopia on information technology (IT) investment. Specifically, it aims to investigate the influence of chief…

Abstract

Purpose

The purpose of this paper is to examine the effects of managerial myopia on information technology (IT) investment. Specifically, it aims to investigate the influence of chief information officer (CIO) compensation on IT investment and the moderating role of the board monitoring strength on this relationship.

Design/methodology/approach

The study examines a sample of 194 firms listed on US stock exchanges with a CIO position in 2019. The authors employ hierarchical regression analysis to test the hypothesis.

Findings

The results show that CIO compensation negatively influences IT investment. Further, even though vigilant board monitoring does not necessarily reduce such opportunistic behaviors, weak board monitoring creates an environment for such actions.

Research limitations/implications

First, the cross-sectional data can limit the results' generalizability. Second, the sampling frame is not perfectly random as it consists of firms that have CIO compensation information in the ExecuComp for 2019. Third, we include only two measures of board monitoring strength.

Practical implications

Board of directors should wisely select compensation packages' components since equity incentives potentially exacerbate managerial myopia. Moreover, firms may regulate CIOs' investment behaviors through board-level IT governance.

Originality/value

This study is one of the few studies that utilize CIO sensitivity to measure CIO compensation. Moreover, by examining the factors affecting IT investment behavior, this study sheds light on CIO incentives' impact on IT investment behaviors. Finally, to the best of the authors' knowledge, this is the first study to investigate board monitoring's role in the relationship between CIO sensitivity and IT investment intensity.

Details

Review of Behavioral Finance, vol. 15 no. 6
Type: Research Article
ISSN: 1940-5979

Keywords

Article
Publication date: 22 March 2024

Hamada Elsaid Elmaasrawy and Omar Ikbal Tawfik

This paper aims to examine the impact of the assurance and advisory role of internal audit (ADRIA) on organisational, human and technical proactive measures to enhance…

Abstract

Purpose

This paper aims to examine the impact of the assurance and advisory role of internal audit (ADRIA) on organisational, human and technical proactive measures to enhance cybersecurity (CS).

Design/methodology/approach

The questionnaire was used to collect data for 97 internal auditors (IAu) from the Gulf Cooperation Council countries. The authors used partial least squares (PLS) to test the hypotheses.

Findings

The results show a positive effect of the ADRIA on each of the organisational proactive measures, human proactive measures and technical proactive measures to enhance CS. The study also found a positive effect of the confirmatory role of IA on both human proactive measures and technical proactive measures to enhance CS. No effect of the confirmatory role of IA on the organisational proactive measures is found.

Research limitations/implications

This study focused on only three proactive measures to enhance CS, and this study was limited to the opinions of IAu. In addition, the study was limited to using regression analysis according to the PLS method.

Practical implications

The results of this study show that managers need to consider the influential role of IA as a value-adding activity in reducing CS risks and activating proactive measures. Also, IAu must expand its capabilities, skills and knowledge in CS auditing to provide a bold view of cyber threats. At the same time, the institutions responsible for preparing IA standards should develop standards and guidelines that help IAu to play assurance and advisory roles.

Originality/value

To the best of the authors’ knowledge, this is the first study of its kind that deals with the impact of the assurance and ADRIA on proactive measures to enhance CS. In addition, the study determines the nature of the advisory role and the assurance role of IA to strengthen CS.

Details

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

Keywords

Article
Publication date: 28 February 2024

Elena Fedorova, Daria Aleshina and Igor Demin

The goal of this work is to evaluate how digital transformation disclosure in corporate news and press releases affects stock prices. We examine American and Chinese companies…

Abstract

Purpose

The goal of this work is to evaluate how digital transformation disclosure in corporate news and press releases affects stock prices. We examine American and Chinese companies from the energy and industry sectors for two periods: pre-COVID-19 and during the COVID-19 pandemic.

Design/methodology/approach

To estimate the effects of disclosure of information related to digital transformation, we applied the bag-of-words (BOW) method. As the benchmark dictionary, we used Kindermann et al. (2021), with the addition of original dictionaries created via Latent Dirichlet allocation (LDA) analysis. We also employed panel regression analysis and random forest.

Findings

For USA energy sector, all aspects of digital transformation were insignificant in pre-COVID-19 period, while sustainability topics became significant during the pandemic. As for the Chinese energy sector, digital strategy implementation was significant in pre-pandemic period, while digital technologies adoption and business model innovation became relevant in COVID-19 period. The results show the greater significance of digital transformation aspects for industrials sectors compared to the energy sector. The result of random forest analysis proves the efficiency of the authors’ dictionary which could be applied in practice. The developed methodology can be considered relevant.

Originality/value

The research contributes to the existing literature in theoretical, empirical and methodological ways. It applies signaling and information asymmetry theories to the financial markets, digital transformation being used as an instrument. The methodological contribution of this article can be described in several ways. Firstly, our data collection process differs from that in previous papers, as the data are gathered “from investor’s point of view”, i.e. we use all public information published by the company. Secondly, in addition to the use of existing dictionaries based on Kindermann et al. (2021), with our own modifications, we apply the original methodology based on LDA analysis. The empirical contribution of this research is the following. Unlike past works, we do not focus on particular technologies (Hong et al., 2023) connected with digital transformation, but try to cover all multi-dimensional aspects of the transformational process and aim to discover the most significant one.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 3 April 2023

Efrosini Siougle, Sophia Dimelis and Nikolaos Malevris

This study explores the link between ISO 9001 certification, personal data protection and firm performance using financial balance sheet and survey data. The security aspect of…

Abstract

Purpose

This study explores the link between ISO 9001 certification, personal data protection and firm performance using financial balance sheet and survey data. The security aspect of data protection is analyzed based on the major requirements of the General Data Protection Regulation and mapped to the relevant controls of the ISO/IEC 27001/27002 standards.

Design/methodology/approach

The research analysis is based on 96 ISO 9001–certified and non-certified publicly traded manufacturing and service firms that responded to a structured questionnaire. The authors develop and empirically test their theoretical model using the structural equation modeling technique and follow a difference-in-differences econometric modeling approach to estimate financial performance differences between certified and non-certified firms accounting for the level of data protection.

Findings

The estimates indicate three core dimensions in the areas of “policies, procedures and responsibilities,” “access control management” and “risk-reduction techniques” as desirable components in establishing the concept of data security. The estimates also suggest that the data protection level has significantly impacted the performance of certified firms relative to the non-certified. Controlling for the effect of industry-level factors reveals a positive relationship between data security and high-technological intensity.

Practical implications

The results imply that improving the level of compliance to data protection enhances the link between certification and firm performance.

Originality/value

This study fills a gap in the literature by empirically testing the influence of data protection on the relationship between quality certification and firm performance.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 3
Type: Research Article
ISSN: 1741-0401

Keywords

Open Access
Article
Publication date: 27 June 2023

Teemu Birkstedt, Matti Minkkinen, Anushree Tandon and Matti Mäntymäki

Following the surge of documents laying out organizations' ethical principles for their use of artificial intelligence (AI), there is a growing demand for translating ethical…

6003

Abstract

Purpose

Following the surge of documents laying out organizations' ethical principles for their use of artificial intelligence (AI), there is a growing demand for translating ethical principles to practice through AI governance (AIG). AIG has emerged as a rapidly growing, yet fragmented, research area. This paper synthesizes the organizational AIG literature by outlining research themes and knowledge gaps as well as putting forward future agendas.

Design/methodology/approach

The authors undertake a systematic literature review on AIG, addressing the current state of its conceptualization and suggesting future directions for AIG scholarship and practice. The review protocol was developed following recommended guidelines for systematic reviews and the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA).

Findings

The results of the authors’ review confirmed the assumption that AIG is an emerging research topic with few explicit definitions. Moreover, the authors’ review identified four themes in the AIG literature: technology, stakeholders and context, regulation and processes. The central knowledge gaps revealed were the limited understanding of AIG implementation, lack of attention to the AIG context, uncertain effectiveness of ethical principles and regulation, and insufficient operationalization of AIG processes. To address these gaps, the authors present four future AIG agendas: technical, stakeholder and contextual, regulatory, and process. Going forward, the authors propose focused empirical research on organizational AIG processes, the establishment of an AI oversight unit and collaborative governance as a research approach.

Research limitations/implications

To address the identified knowledge gaps, the authors present the following working definition of AIG: AI governance is a system of rules, practices and processes employed to ensure an organization's use of AI technologies aligns with its strategies, objectives, and values, complete with legal requirements, ethical principles and the requirements set by stakeholders. Going forward, the authors propose focused empirical research on organizational AIG processes, the establishment of an AI oversight unit and collaborative governance as a research approach.

Practical implications

For practitioners, the authors highlight training and awareness, stakeholder management and the crucial role of organizational culture, including senior management commitment.

Social implications

For society, the authors review elucidates the multitude of stakeholders involved in AI governance activities and complexities related to balancing the needs of different stakeholders.

Originality/value

By delineating the AIG concept and the associated research themes, knowledge gaps and future agendas, the authors review builds a foundation for organizational AIG research, calling for broad contextual investigations and a deep understanding of AIG mechanisms. For practitioners, the authors highlight training and awareness, stakeholder management and the crucial role of organizational culture, including senior management commitment.

Details

Internet Research, vol. 33 no. 7
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 30 November 2023

Shi Yin, Zengying Gao and Tahir Mahmood

The aim of this study is to (1) construct a standard framework for assessing the capability of bioenergy enterprises' digital green innovation partners; (2) quantify the choice of…

Abstract

Purpose

The aim of this study is to (1) construct a standard framework for assessing the capability of bioenergy enterprises' digital green innovation partners; (2) quantify the choice of partners for digital green innovation by bioenergy enterprises; (3) propose based on a dual combination empowerment niche digital green innovation field model.

Design/methodology/approach

Fuzzy set theory is combined into field theory to investigate resource complementarity. The successful application of the model to a real case illustrates how the model can be used to address the problem of digital green innovation partner selection. Finally, the standard framework and digital green innovation field model can be applied to the practical partner selection of bioenergy enterprises.

Findings

Digital green innovation technology of superposition of complementarity, mutual trust and resources makes the digital green innovation knowledge from partners to biofuels in the enterprise. The index rating system included eight target layers: digital technology innovation level, bioenergy technology innovation level, bioenergy green level, aggregated digital green innovation resource level, bioenergy technology market development ability, co-operation mutual trust and cooperation aggregation degree.

Originality/value

This study helps to (1) construct the evaluation standard framework of digital green innovation capability based on the dual combination empowerment theory; (2) develop a new digital green innovation domain model for bioenergy enterprises to select digital green innovation partners; (3) assist bioenergy enterprises in implementing digital green innovation practices.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 3 November 2023

Xubu Ma, Yafan Xiang, Chunxiu Qin, Huigang Liang and Dongsu Liu

With the worldwide open government data (OGD) movement and frequent public health emergencies in recent years, academic research on OGD for public health emergencies has been…

Abstract

Purpose

With the worldwide open government data (OGD) movement and frequent public health emergencies in recent years, academic research on OGD for public health emergencies has been growing. However, it is not fully understood how to promote OGD on public health emergencies. Therefore, this paper aims to explore the factors that influence OGD on public health emergencies.

Design/methodology/approach

The technology–organization–environment framework is applied to explore factors that influence OGD during COVID-19. It is argued that the effects of four key factors – technical capacity, organizational readiness, social attention and top-down pressure – are contingent on the severity of the pandemic. A unique data set was created by combining multiple data sources which include archival government data, a survey of 1,034 Chinese respondents during the COVID-19 outbreak and official COVID-19 reports.

Findings

The data analysis indicates that the four factors positively affect OGD, and pandemic severity strengthens the effects of technical capacity, organizational readiness and social attention on OGD.

Originality/value

This study provides theoretical insights regarding how to improve OGD during public health emergencies, which can guide government efforts in sharing data with the public when dealing with outbreak in the future.

Details

The Electronic Library , vol. 42 no. 1
Type: Research Article
ISSN: 0264-0473

Keywords

Article
Publication date: 15 January 2024

Ngoc Phu Tran, Quan Thai-Thuong Le, Anh The Vo and Duc Hong Vo

Adopting digital transformation is changing the methods through which companies' function, generating novel possibilities and difficulties that force firms to adjust to remain…

Abstract

Purpose

Adopting digital transformation is changing the methods through which companies' function, generating novel possibilities and difficulties that force firms to adjust to remain competitive in the digital era. It is critical for firms to embrace this change and utilize technology to develop a more flexible, proactive and effective approach as digital transformation continues to advance at an accelerating pace. Vietnam has been placed at the forefront of these changes in attracting investments and becoming a hub of international trade. As a result, Vietnamese firms have been implementing restructuring and adopting digital transformation to remain competitive with the flow of foreign investment. This paper aims to examine the effects of digital transformation on corporate restructuring in Vietnam. The authors then investigate the moderating role of corporate governance in the digital transformation – corporate restructuring nexus.

Design/methodology/approach

The authors employ content analysis to extract information from the annual reports of 747 Vietnamese listed companies, where the authors focus on specific phrases, such as “digitalization”, “big data”, “cloud computing”, “blockchain” and “information technology” over a period of 11 years, from 2011 to 2021. The frequency count of these keywords is calculated to represent the level of digital transformation for the Vietnamese listed firms. A final sample of 118 Vietnamese listed firms with sufficient data is selected for the analysis using the generalized method of moments (GMM) approach.

Findings

The results indicate that digital transformation and corporate governance negatively impact corporate restructuring when their effect on corporate restructuring is examined independently. However, corporate governance strengthens the effect of digital transformation on corporate restructuring.

Originality/value

This paper is one of the first to investigate the moderating role of corporate governance on the effect of digital transformation on corporate restructuring in Vietnam. The findings inspire listed firms in Vietnam to implement digital transformation during their corporate restructuring to enhance performance.

Details

Journal of Strategy and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-425X

Keywords

Open Access
Article
Publication date: 16 June 2023

Davide de Gennaro, Simona Mormile, Gabriella Piscopo and Paola Adinolfi

In light of the new way of interpreting work spearheaded by Generation Z, the objectives of this study are to investigate (1) whether young entrepreneurs identify their start-ups…

1091

Abstract

Purpose

In light of the new way of interpreting work spearheaded by Generation Z, the objectives of this study are to investigate (1) whether young entrepreneurs identify their start-ups with “zebras” – that is, as a concrete response to the evanescence and fantasy of “unicorns” based on the simultaneous pursuit of profit and social value, mutualism and resilience – and (2) whether they adopt a “teal” organizational configuration – that is, one characterized by evolutionary purpose, self-management and wholeness.

Design/methodology/approach

Through a qualitative approach with 41 interviews, this study focuses on start-uppers and companies that are particularly innovative and promising in the Italian context, as selected by Forbes magazine in its ranking of the brightest entrepreneurs, leaders and stars under 30.

Findings

The results suggest that young entrepreneurs recognize the importance of the common themes of the zebra movement and therefore identify their startups with zebras. More specifically, Generation Z entrepreneurs: (1) pursue a dual (economic and social) purpose, (2) are mutualistic and (3) build their organizations with resilience and capital efficiency. In addition, the interviews show that the organizational approach taken follows the paradigm of teal organizations, particularly in terms of evolutionary purpose, distributed leadership and decision-making power, and employee wholeness and empowerment.

Originality/value

This is the first study to analyze the evolutionary trends of animal entrepreneurial “species” led by Generation Z entrepreneurs and organized on the basis of the teal paradigm.

Details

Journal of Small Business and Enterprise Development, vol. 30 no. 6
Type: Research Article
ISSN: 1462-6004

Keywords

1 – 10 of over 2000