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Article
Publication date: 14 March 2023

María-del-Carmen Alarcón-del-Amo, Carlota Lorenzo-Romero and Miguel-Ángel Gómez-Borja

This study aims to understand the motivations behind using Airbnb as a collaborative housing platform brand, their impact on satisfaction and engagement, and how the latter…

Abstract

Purpose

This study aims to understand the motivations behind using Airbnb as a collaborative housing platform brand, their impact on satisfaction and engagement, and how the latter affects brand electronic Word of Mouth (eWOM) and brand loyalty. It also analyzes the potential moderating effect of the use intensity of collaborative housing platforms for the proposed causal relationships.

Design/methodology/approach

An online survey was addressed to active users of Airbnb with a final sample of 405 users. Data were analyzed using a covariance-based structural equation modeling (SEM) to test the causal model and a multigroup SEM to test the moderator effect of the intensity of use.

Findings

The results show that convenience affects brand satisfaction and hedonic motivation influences brand engagement, and both affect return intention and eWOM. In contrast, sustainability motivations seem unrelated both with satisfaction and engagement. Furthermore, the mechanism by which people reach loyalty in terms of return intention varies according to their usage intensity. Thus, the engagement–intention way is stronger for more intensive brand users. In contrast, the satisfaction–intention mechanism is significantly stronger for those with more sporadic use.

Practical implications

The management of collaborative housing platforms should promote tools and actions that favor enjoyment and fun since they increase engagement. On the other hand, it should be interesting to communicate the idea of the convenience of the applications, such as availability for a great offer, ease of contracting, or saving time, since this type of motivation directly correlates with customer satisfaction.

Originality/value

The motivational and behavioral heterogeneity demonstrated in this research can make it easier for people to be reached through different communication strategies and arguments both by the collaborative housing platforms and by public agencies with interests in city tourism management.

Details

Journal of Hospitality and Tourism Insights, vol. 7 no. 1
Type: Research Article
ISSN: 2514-9792

Keywords

Article
Publication date: 28 February 2022

Robert Brenya, Isaac Akomea-Frimpong, Deborah Ofosu and David Adeabah

As global concerns for sustainability have gained traction in all sectors of every economy including agribusiness, the need to investigate the critical barriers that could hamper…

1193

Abstract

Purpose

As global concerns for sustainability have gained traction in all sectors of every economy including agribusiness, the need to investigate the critical barriers that could hamper this novelty has also risen. In that regard, this study presents a comprehensive overview of the dominant barriers encountered by agribusinesses to ensure long-term success through the lenses of a literature review.

Design/methodology/approach

The study used a systematic literature review (SLR) of 43 relevant articles. The study applies content analysis to identify and analyze the selected articles. The conceptual framework underlines the three principal barriers to sustainable agribusinesses.

Findings

The results from the SLR demonstrates that inadequate financial support, excessive post-harvest loss, gender inequality, non-climate-smart policies and weak institutional controls constitute the major challenges to the sustainability of agribusinesses.

Research limitations/implications

The study is limited in scope to barriers to the sustainability of agribusiness only not the broad spectrum of the concept of agriculture.

Originality/value

This study's uniqueness is twofold. First, it provides a checklist for practice with the goal of addressing problems that hamper the sustainability of agribusinesses. Second, the findings and research gaps in this study are important to support future studies.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 13 no. 4
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 4 August 2023

Simon Wakeling, Jane Garner, Mary Anne Kennan, Philip Hider, Hamid R. Jamali, Holly Eva Katherine Randell-Moon and Yazdan Mansourian

The purpose of this research was to investigate how Australian public libraries responded to the COVID-19 pandemic in terms of management, planning and communication. The study…

Abstract

Purpose

The purpose of this research was to investigate how Australian public libraries responded to the COVID-19 pandemic in terms of management, planning and communication. The study also investigated operational approaches to the development and implementation of new and adapted models of service and resource delivery.

Design/methodology/approach

Utilising a multiple qualitative case study approach, interviews were conducted with 15 Australian public library staff members at three library services – one inner-city, one regional and one remote. Inductive thematic analysis was employed to generate insights into the operations and management strategies employed during the COVID-19 crisis.

Findings

Findings suggest that public library managers performed admirably in the face of significant logistical, budgetary and regulatory challenges. Five key themes emerged to represent the ways in which public library leaders responded effectively to the crisis: resourcefulness, flexibility, presence, sensitivity and communication. Results also demonstrate the importance placed on library users’ welfare.

Originality/value

This research represents the first study to focus on the response of Australian public library managers to the significant challenges posed by the COVID-19 pandemic, and to identify the strategies employed by library leaders to respond effectively. In doing so this research provides valuable insights into how public library managers can prepare for future crises.

Details

Library Management, vol. 44 no. 6/7
Type: Research Article
ISSN: 0143-5124

Keywords

Article
Publication date: 16 November 2023

Volodymyr Bogomaz, Larysa Natrus, Nataliia Ziuz and Tetiana Starodub

The purpose of this paper is to estimate the possible impact of the COVID-19 pandemic on the hospitalization and hospital mortality of the patients with gallstone disease and…

Abstract

Purpose

The purpose of this paper is to estimate the possible impact of the COVID-19 pandemic on the hospitalization and hospital mortality of the patients with gallstone disease and chronic liver diseases (CLD) in the worst pandemic period in Ukraine.

Design/methodology/approach

A retrospective comparative analysis of annual reports data of all economy subjects, which conducted economic activity in medical practice for 2019 and 2021. Data was accepted from the Ministry of Health of Ukraine, the National Security and Defense Council of Ukraine (NSDC) and the State Statistics Service of Ukraine (SSSU).

Findings

The total hospitalization rates for diffuse liver disease and cholelithiasis significantly decreased during the peak of the COVID-19 pandemic in Ukraine, compared to the values of 2019. At the same time, the rates of in-hospital mortality for these diseases have significantly grown. Also, various proportions of similar trends were described in other countries during the first wave of the pandemic.

Originality/value

This paper highlights the fact that regulatory restrictions and the fear of the population of referring to healthcare facilities considering the high risk of getting an infection had significant disruption to medical care for patients with gallstone disease and CLD. Improving the management of medical resources and strengthening all kinds of institutions in the healthcare system must be thought about if similar challenges appear in the future.

Details

International Journal of Health Governance, vol. 29 no. 1
Type: Research Article
ISSN: 2059-4631

Keywords

Article
Publication date: 27 February 2023

Thiago Tomaz Luiz and Ilse Maria Beuren

This paper analyzes the effects of environmental uncertainty on the use of Management Control Systems (MCS) and product and process innovation.

Abstract

Purpose

This paper analyzes the effects of environmental uncertainty on the use of Management Control Systems (MCS) and product and process innovation.

Design/methodology/approach

The hypotheses were tested with data from a survey carried out with 140 managers of innovative Brazilian firms using structural equation modeling.

Findings

The analyzes show significant negative effects of environmental uncertainty on MCS use and non-significant ones on product and process innovation, which suggests that when environmental uncertainty increases, the MCS use decreases. In contrast, significant positive effects of MCS use on product and process innovation were found, despite environmental uncertainty permeating innovation. However, no mediating effect of the MCS use on the relationship between environmental uncertainty and innovation was observed.

Research limitations/implications

This study presents implications to the management literature grounded on the Contingency Theory by pointing out negative effects of environmental uncertainty on MCS use and product and process innovation. This encourages research on other contingency factors that might be predictors of MCS use and innovation.

Practical implications

The findings provide evidence that the analyzed organizational practices (MCS use and innovation) are conceived and implemented to disregard external stimuli, which may bring dysfunctional consequences that need to be monitored.

Originality/value

The study contributes by revealing that environmental uncertainty inhibits the MCS use and does not favor innovation. It was expected that MCS that produce information about the external environment would be valued and would have effects on the strategic planning in these firms.

Details

Business Process Management Journal, vol. 29 no. 3
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 9 December 2022

Christoph Endenich, Maik Lachmann, Hanna Schachel and Joanna Zajkowska

This paper aims to analyze the relationship between the use of management control systems (MCSs) and innovativeness in start-ups pursuing product innovation (PI), business model…

Abstract

Purpose

This paper aims to analyze the relationship between the use of management control systems (MCSs) and innovativeness in start-ups pursuing product innovation (PI), business model innovation (BMI) or ambidextrous innovation (both PI and BMI ).

Design/methodology/approach

This paper reports on survey data collected at 143 European start-ups using a structured questionnaire sent to a member of the top management team at each firm.

Findings

The authors find that the control levers and their interdependencies associated with increased innovativeness significantly differ between the different forms of innovation.

Practical implications

The study provides important guidance for entrepreneurs so that they can effectively support their innovation agenda with the MCSs tailored to their needs.

Originality/value

This research contributes to a growing literature that shows the positive role of MCSs in innovative and entrepreneurial processes. It adds to the understanding of the multifaceted nature of innovation and the crucial importance of BMI and ambidextrous innovation for the success of start-ups.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 5
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 13 April 2023

Wisdom Akpalu and Kwami Adanu

Daily COVID-19-related morbidity and mortality rates are still high globally, and masking is considered a reliable method of preventing its infections. Yet, the rate of voluntary…

Abstract

Purpose

Daily COVID-19-related morbidity and mortality rates are still high globally, and masking is considered a reliable method of preventing its infections. Yet, the rate of voluntary compliance with masking remains very low in most parts of the world, especially in developing countries. The authors hypothesize that the decision to wear a mask entails some benefit-cost analysis that involves time discounting. In addition, the authors surmise that feel-good benefits from pro-social behavior and from wearing fashionable masks are substantial.

Design/methodology/approach

The study is based on a survey of 900 fishermen and fish traders in Ghana. A simple experiment was designed to elicit individual rates of time preference. In addition, the fishers were asked questions about their political affiliation and knowledge of the COVID-19 pandemic, among others. A logit model is used to investigate the determinants of the decision to wear a mask.

Findings

The authors found that masking compliance increases in time discounting for fishmongers, suggesting that private benefits from pro-social behavior or feel-good benefits from wearing a mask are very strong. In addition, those who belonged to the ruling political party were more likely to wear a mask. Other factors increasing the likelihood of masking include affiliation with the ruling political party, knowledge of COVID-19 and knowledge of someone who lost his/her job due to COVID-19.

Originality/value

To the best of the authors’ knowledge, this is the first study to investigate the effect of time discounting on the voluntary compliance of a health safety measure, which could provide a direct utility. In addition, the study explores the effect of political affiliation on voluntary masking behavior.

Details

African Journal of Economic and Management Studies, vol. 14 no. 3
Type: Research Article
ISSN: 2040-0705

Keywords

Article
Publication date: 30 November 2023

Hesham Bassyouny and Michael Machokoto

This paper aims to investigate the association between negative tone in annual report narratives and future performance in the UK context. Under the principle-based approach in…

Abstract

Purpose

This paper aims to investigate the association between negative tone in annual report narratives and future performance in the UK context. Under the principle-based approach in the UK, managers tend to bias the tone of narrative reports upward, as the reporting regime is more flexible than the rule-based approach in the USA. Consequently, any negative disclosure not mandated by regulators conveys credible information about a firm’s prospects.

Design/methodology/approach

This paper uses a sample of UK FTSE all-share non-financial companies from 2010 to 2019. The authors use the textual-analysis approach based on Loughran and McDonald (2011)’s wordlist (LM) to measure the negative tone in UK annual reports.

Findings

The results show a significant negative association between negative tone and future performance. Moreover, our further analyses suggest that only the negativity in the executive section of the annual disclosures correlates significantly with future performance. In summary, this study suggests that negativity does matter under the principle-based approach and can be used as an indicator of future performance.

Originality/value

In contrast to the literature arguing that only positivity has the power to affect a firm’s outcomes under the principle-based approach, the authors provide new empirical evidence suggesting that negativity also matters within the UK context and can be used as an indicator for future performance. Also, to the best of the authors’ knowledge, this is the first study to identify which section of the annual report is more informative about a firm’s future performance.

Details

International Journal of Accounting & Information Management, vol. 32 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Open Access
Article
Publication date: 6 June 2023

Blerita Korca, Ericka Costa and Lies Bouten

As the comparability concept has recently garnered increased attention of policymakers and standard setters in the sustainability reporting (SR) arena, this paper aims to provide…

3010

Abstract

Purpose

As the comparability concept has recently garnered increased attention of policymakers and standard setters in the sustainability reporting (SR) arena, this paper aims to provide a reflexive viewpoint of this concept in this context.

Design/methodology/approach

To inform the authors’ viewpoint and disentangle the concept of comparability into different facets, the authors review policymakers’ and standard setters’ (including the Global reporting initiative) comparability principles, as well as relevant studies in the field. To provide insights into the different ways in which the comparability facets can be approached, the authors use multi-perspective reflexive practices and focus on the multiple purposes that reporting can serve. To empirically animate the authors’ reflection on the facets, the authors analyse the sustainability disclosures of two Italian banks over three years.

Findings

This study reveals that three facets form valuable starting points for extending the understanding of the meanings the comparability concept can carry in the SR arena. These facets are materiality and comparability, benchmarking/monitoring and comparability and operationalisation and comparability.

Practical implications

This study is intended to elicit policymakers’ and standard setters’ thoughts on the role of comparability and its complexities in SR.

Social implications

By taking a critical and reflexive approach, the authors encourage policymakers and standard setters to reconsider the comparability principle, so it effectively embeds the accountability purpose of SR.

Originality/value

In this paper, the authors propose three facets for disentangling the concept of comparability.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 31 May 2023

Valter Luís Barbieri Colombo and Ilse Maria Beuren

This study aims to examine the effects of the culture for innovation, work engagement and the use of interactive performance measurement systems (PMSs) in the interorganizational…

Abstract

Purpose

This study aims to examine the effects of the culture for innovation, work engagement and the use of interactive performance measurement systems (PMSs) in the interorganizational accounting processes automation at a shared services center (SSC).

Design/methodology/approach

A single-entity survey was carried out at an SSC provider of B2B accounting services of a multinational company in the electrical sector, and structural equation modeling was applied for data analysis.

Findings

The results show that the culture for innovation, the work engagement and the use of interactive PMS positively and significantly influence the accounting process automation in the investigated SSC. Moreover, the use of interactive PMS presents a mediating effect on the relationship between culture for innovation and work engagement.

Research limitations/implications

The research findings contribute by revealing that the culture of innovation, work engagement and the interactive PMS support the use of robotic process automation and artificial intelligence in the interorganizational automation of accounting processes in an SSC-type service ecosystem. This highlights the importance of the culture of innovation and the positive feeling toward work being reinforced by the organization and the role of the interactive PMS as a formal instrument to transmit the organizational objectives and provide a common vision.

Originality/value

The study reveals that the use of interactive PMS seems to be an important conductor of the behavior of employees toward the accounting process automation strategy at the SSC, reinforced, in this case, by the culture of innovation and work engagement.

Details

Journal of Business & Industrial Marketing, vol. 38 no. 12
Type: Research Article
ISSN: 0885-8624

Keywords

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