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Article
Publication date: 8 February 2023

Jeff Reinking and Peter Resch

This study aims to explore why certain firms can transition successfully to more sophisticated accounting and management control systems than others.

Abstract

Purpose

This study aims to explore why certain firms can transition successfully to more sophisticated accounting and management control systems than others.

Design/methodology/approach

This study uses 20 semi-structured interviews with senior executives of former and present SMEs in the construction industry and business advisory firms to explore the factors behind making sophisticated control systems a permanent organizational feature.

Findings

Sophisticated control systems function based on the compliance of lower-level employees, whose lack of buy-in is a major hurdle for smaller firms. Foundational controls of basic human resources and systematic communication routines facilitate their buy-in through accountability, participation and information-sharing, without which firms fail to transition successfully to sophisticated control systems.

Research limitations/implications

The results are based on firms in a single industry and subject to the limitations of cross-sectional research. The transition strategy to more sophisticated control systems is important. This study suggests that foundational controls are necessary to successfully transition to more sophisticated controls.

Originality/value

This study focuses on smaller firms seeking to transition to more sophisticated control systems. This study identifies the key roadblock of noncompliance by lower-level employees, elaborates the role of foundational controls and describes the underlying mechanism behind gaining employee buy-in.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 21 June 2023

Sudhaman Parthasarathy and S.T. Padmapriya

Algorithm bias refers to repetitive computer program errors that give some users more weight than others. The aim of this article is to provide a deeper insight of algorithm bias…

Abstract

Purpose

Algorithm bias refers to repetitive computer program errors that give some users more weight than others. The aim of this article is to provide a deeper insight of algorithm bias in AI-enabled ERP software customization. Although algorithmic bias in machine learning models has uneven, unfair and unjust impacts, research on it is mostly anecdotal and scattered.

Design/methodology/approach

As guided by the previous research (Akter et al., 2022), this study presents the possible design bias (model, data and method) one may experience with enterprise resource planning (ERP) software customization algorithm. This study then presents the artificial intelligence (AI) version of ERP customization algorithm using k-nearest neighbours algorithm.

Findings

This study illustrates the possible bias when the prioritized requirements customization estimation (PRCE) algorithm available in the ERP literature is executed without any AI. Then, the authors present their newly developed AI version of the PRCE algorithm that uses ML techniques. The authors then discuss its adjoining algorithmic bias with an illustration. Further, the authors also draw a roadmap for managing algorithmic bias during ERP customization in practice.

Originality/value

To the best of the authors’ knowledge, no prior research has attempted to understand the algorithmic bias that occurs during the execution of the ERP customization algorithm (with or without AI).

Details

Journal of Ethics in Entrepreneurship and Technology, vol. 3 no. 2
Type: Research Article
ISSN: 2633-7436

Keywords

Article
Publication date: 29 September 2023

Burak Doğan and Sinan Ertemel

This study aims to analyze notable distribution dispute cases from Islamic law history. The authors will assess these alongside resolutions proposed by historical authorities…

Abstract

Purpose

This study aims to analyze notable distribution dispute cases from Islamic law history. The authors will assess these alongside resolutions proposed by historical authorities, some of which evolved into established Islamic case law. In addition, the authors intend to apply classic fair division rules to these cases, providing alternative solutions. Using a game-theoretical approach, the authors plan to compare Islamic solutions with traditional division rules through axiomatic analysis. The goal of this study is to systematically explore the unique principles underpinning Islamic distributions.

Design/methodology/approach

In this study, the authors collate Islamic inheritance law disputes involving conflicting claims, unresolvable by primary Islamic law sources, from historical and modern texts. The authors formally model these as claims problems, surplus-sharing problems and adapted claims problems. Concurrently, the authors gather the proposed solutions and historical backgrounds offered by the era’s authorities and jurists. These solutions are axiomatically generalized into rules, while the axioms characterizing distribution rules are checked if they are aligned with Islamic norms and values. This approach facilitates a comparison between Islamic distributions and classic division rules.

Findings

The 'Awl and Radd doctrines, used in Islamic inheritance law, are axiomatically equivalent to the Proportional Rule, a prevalent non-Jewish division rule. These doctrines present solutions impervious to manipulation by legal heirs through rights transfer, unlike other possible distributions. Ibn 'Abbas' solution for Awliyya cases uses sequential priorities and diverges uniquely from classic fair division rules in the literature. In addition, it is established that Abu Yusuf's (b. 729) distribution for a legal dispute is axiomatically identical to Abraham ibn Ezra's (b. 1089) division rule.

Research limitations/implications

There is a noticeable dearth of comprehensive studies investigating contentious disputes concerning resource claims within Islamic law. Many of these studies are lacking in-depth analyses of diverse cases, casting doubts on their reliability. As a result, a robust focus is needed on case collection prior to any analytical process. Future research should concentrate on collating instances of fair division problems throughout Islamic history, as well as separately collecting methods of Islamic sharing. This procedure may lead to the characterization of various Islamic regulations, thereby emphasizing distinct Islamic principles. In forthcoming studies, conducting an exhaustive axiomatic evaluation of the cases and proposed resolutions is imperative.

Practical implications

This research illuminates existing knowledge gaps, setting a course for novel research trajectories. It underlines the fair division literature’s oversight of disputes within Islamic law, despite the plentiful existence of contentious cases. The research underscores the relevance of cooperative game theory as a tool for dissecting Islamic legal disputes. By accounting for unique Islamic norms and principles, this study lays a foundation for a nuanced comprehension of the dynamics and outcomes of legal disputes. By integrating an interdisciplinary approach, this research strives to bridge the gap between game theory and Islamic law.

Social implications

Beyond addressing a significant research lacuna, this study carries extensive societal implications. By shedding light on enduring debates within Islamic law, it encourages a rejuvenated understanding of the evolution and interpretation of legal disputes. The axiomatic disparities between rulers’ and jurists’ methods provide invaluable insights within the Islamic context, bolstering the understanding of sociocultural dynamics that influence legal decision-making. This research has the potential to shape legal discourse, guide policymaking and spur scholarly, juristic and societal dialogue. Consequently, it may foster a more comprehensive and enlightened approach toward the resolution of legal disputes in Islamic law.

Originality/value

To the best of the authors’ knowledge, this study is the first to examine Islamic law’s historical legal disputes from a game-theoretical standpoint. Existing studies rarely collect distribution disputes systematically, and none scrutinize the axiomatic rationales underlying authorities’ and jurists’ distributions, opting instead to focus on historical backgrounds. While the fair division literature extensively examines disputes, it often overlooks those originating from Islamic law, which presents a rich source of disputes that can be modeled as fair division problems. This research makes a distinct contribution by incorporating disputes from Islamic law into the existing body of cooperative game theory literature.

Details

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

Keywords

Article
Publication date: 2 November 2022

Moses Elaigwu, Salau Olarinoye Abdulmalik and Hassnain Raghib Talab

This paper aims to examine the effect of corporate integrity and external assurance on Sustainability Reporting Quality (SRQ) of Malaysian public listed companies.

Abstract

Purpose

This paper aims to examine the effect of corporate integrity and external assurance on Sustainability Reporting Quality (SRQ) of Malaysian public listed companies.

Design/methodology/approach

The study uses a longitudinal sample of 2,463 firm-year observations of non-financial firms listed on the main board of Bursa Malaysia from 2015 to 2019. The study employed panel regression that is, Fixed Effect (FE) Robust Standard Error estimation technique to test its hypotheses.

Findings

The panel regression results reveal that corporate integrity and external assurance positively and significantly influence the quality of sustainability reporting. Though the positive association shows an improvement in the SRQ of the sampled firms, it needs an improvement as the disclosure is more general and qualitative than quantitative. The present improvement in SRQ might result from some regulatory changes like the Sustainability Practice Note 9 Updates of Bursa Malaysia 2017 and the Revised MCCG Principle A to C within the same period.

Research limitations/implications

The study adopts a purely quantitative approach and call for a qualitative investigation in the area in the future.

Practical implications

The study has policy implication for the government and regulators to strengthen compliance with the sustainability reporting guide and the Practice Note 9 Updates. It also has implication for corporate integrity and external assurance for companies, to enhance SRQ and achieve sustainable development.

Originality/value

The study bridged literature gaps by offering new insights and empirical evidence on the role of corporate integrity in SRQ, which has received no empirical attention in the Malaysian context.

Details

Asia-Pacific Journal of Business Administration, vol. 16 no. 2
Type: Research Article
ISSN: 1757-4323

Keywords

Book part
Publication date: 16 August 2023

Julia M. Puaschunder

Abstract

Details

Responsible Investment Around the World: Finance after the Great Reset
Type: Book
ISBN: 978-1-80382-851-0

Book part
Publication date: 10 April 2024

Ifzal Ahmad and M. Rezaul Islam

Abstract

Details

Building Strong Communities: Ethical Approaches to Inclusive Development
Type: Book
ISBN: 978-1-83549-175-1

Article
Publication date: 12 May 2022

Cong Liang, Eddie Chi Man Hui and Tsz Leung Yip

This paper aims to explore one question: to what extent does urban rehabilitation impact the housing search cost of the low-income tenants.

Abstract

Purpose

This paper aims to explore one question: to what extent does urban rehabilitation impact the housing search cost of the low-income tenants.

Design/methodology/approach

This paper adopts the fixed effects time-on-market (TOM) model and pricing model to study the research question.

Findings

Urban rehabilitation lifts the subdivided units (SDUs’) prices by around 7%. For the SDU located in old districts, urban rehabilitation gives rise to the rental price up by 11%–12%. The SDUs in the area without urban rehabilitation experience a short marketing period of 16%–17%. The SDU located in the old district that is without urban rehabilitation would have a short marketing time.

Originality/value

To the best of the authors’ knowledge, this is the pioneering research to investigate the relationship between rehabilitation and low-income rental housing from the improved search theory. The improved search theory posits that under the circumstance of urban rehabilitation, low-income tenants’ options are limited and the search behavior will be restricted in the affordable areas, and then TOM will be shortened. With the concentration of SDUs in Hong Kong, the test of the search theory is broken down into two hypotheses. (H1) Urban rehabilitation leads to low-income housing prices increase. (H2) Low-income housing located in areas without urban rehabilitation has a shorter TOM.

Details

International Journal of Housing Markets and Analysis, vol. 16 no. 4
Type: Research Article
ISSN: 1753-8270

Keywords

Article
Publication date: 11 January 2024

Dingyu Shi, Xiaofei Zhang, Libo Liu, Preben Hansen and Xuguang Li

Online health question-and-answer (Q&A) forums have developed a new business model whereby listeners (peer patients) can pay to read health information derived from consultations…

Abstract

Purpose

Online health question-and-answer (Q&A) forums have developed a new business model whereby listeners (peer patients) can pay to read health information derived from consultations between askers (focal patients) and answerers (physicians). However, research exploring the mechanism behind peer patients' purchase decisions and the specific nature of the information driving these decisions has remained limited. This study aims to develop a theoretical model for understanding how peer patients make such decisions based on limited information, i.e. the first question displayed in each focal patient-physician interaction record, considering argument quality (interrogative form and information details) and source credibility (patient experience of focal patients), including the contingent role of urgency.

Design/methodology/approach

The model was tested by text mining 1,960 consultation records from a popular Chinese online health Q&A forum on the Yilu App. These records involved interactions between focal patients and physicians and were purchased by 447,718 peer patients seeking health-related information until this research.

Findings

Patient experience embedded in focal patients' questions plays a significant role in inducing peer patients to purchase previous consultation records featuring exchanges between focal patients and physicians; in particular, increasingly detailed information is associated with a reduced probability of making a purchase. When focal patients demonstrate a high level of urgency, the effect of information details is weakened, while the interrogative form is strengthened.

Originality/value

The originality of this study lies in its exploration of the monetization mechanism forming the trilateral relationship between askers (focal patients), answerers (physicians) and listeners (peer patients) in the business model “paying to view others' answers” in the online health Q&A forum and the moderating role of urgency in explaining the mechanism of how first questions influence peer patients' purchasing behavior.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Content available
Article
Publication date: 9 January 2024

Julie Schweitzer, Tamara L. Mix and Jimmy J. Esquibel

This study aims to explore how key stakeholders and recipients of local food access programs operate strategically to meet individual and community food needs, enhance experiences…

Abstract

Purpose

This study aims to explore how key stakeholders and recipients of local food access programs operate strategically to meet individual and community food needs, enhance experiences of dignity and promote social justice. The study of a fragmented community food system highlights the connections between micro and meso dimensions of food access, illustrating how people work around food system limitations to access food.

Design/methodology/approach

Using qualitative in-depth interviews with food assistance managers, workers, volunteers and recipients, this study examines the period before the implementation of a centralized community-based food access initiative in a mid-sized, rural Oklahoma college town with a high rate of food insecurity. This study asks: What are community members’ experiences in a fragmented food assistance system? In what ways do individuals use everyday resistance and workarounds to actively promote experiences of dignity and social justice in food access spaces?

Findings

Those involved in sites of community food access build important networks to share information and engage in negotiation and trade to gain access to useful food resources. As forms of everyday resistance, such practices encourage co-construction of dignity and social justice in stigmatized spaces.

Originality/value

This research contributes to literature examining micro- and meso-level community dynamics that inform agency, dignity and social justice in community food access approaches.

Details

Safer Communities, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-8043

Keywords

Book part
Publication date: 8 December 2023

Jacqueline Jenkins

This chapter critically evaluates the role of creative identity and how this shapes entrepreneurial identity. The main driver for creative practitioners is one of being…

Abstract

This chapter critically evaluates the role of creative identity and how this shapes entrepreneurial identity. The main driver for creative practitioners is one of being ‘creative’, but this is in combination with the factors that support entrepreneurial behaviours, and it provides the narrative for their entrepreneurial identity. The quest to operate successfully as a creative practitioner in the creative industries drives entrepreneurial behaviour. The research examines the relationship between creative identity and entrepreneurial identity and how these two identities intertwine. To respond to this question, the study critically evaluates the concept of creative identity and entrepreneurial identity with fourteen creative practitioners in the UK, working as either chartered architects or freelance photographers. The research employed a qualitative approach and interpretivist ontology. Semi-structured interviews were undertaken with the participants. The key finding that highlights the driver for entrepreneurial identity is the quest to operate successfully as a creative practitioner in the creative industries. This quest is underpinned by the desire to be able to express their creative identity, often referred to as a creative ‘voice’. Entrepreneurial identity and entrepreneurial behaviours function as conduits in which creative practitioners channel their primary driver of creative identity. This chapter contributes to the knowledge about creative practitioners’ entrepreneurial identity and creative identity and how these two identities relate to each other.

Details

Creative (and Cultural) Industry Entrepreneurship in the 21st Century
Type: Book
ISBN: 978-1-80382-412-3

Keywords

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