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1 – 10 of 300Jiang Jiang, Eldon Y. Li and Li Tang
Trust plays a crucial role in overcoming uncertainty and reducing risks. Uncovering the trust mechanism in the sharing economy may enable sharing platforms to design more…
Abstract
Purpose
Trust plays a crucial role in overcoming uncertainty and reducing risks. Uncovering the trust mechanism in the sharing economy may enable sharing platforms to design more effective marketing strategies. However, existing studies have inconsistent conclusions on the trust mechanism in the sharing economy. Therefore, this study aims to investigate the antecedents and consequences of different dimensions of trust (trust in platform and trust in peers) in the sharing economy.
Design/methodology/approach
First, we conducted a meta-analysis of 57 related articles. We tested 13 antecedents of trust in platform (e.g. economic benefits, enjoyment, and information quality) and eight antecedents of trust in peers (e.g. offline service quality and providers’ reputation), as well as their consequences. Then, we conducted subgroup analyses to test the moderating effects of economic development level (Developed vs Developing), gender (Female-dominant vs Male-dominant), platform type (Accommodation vs Transportation), role type (Obtainers vs Providers), and uncertainty avoidance (Strong vs Weak).
Findings
The results confirm that all antecedents and consequences significantly affect trust in platform or peers to varying degrees. Moreover, trust in platform greatly enhances trust in peers. Besides, the results of the moderating effect analyses demonstrate the variability of antecedents and consequences of trust under different subgroups.
Originality/value
This paper provides a clear and holistic view of the trust mechanism in the sharing economy from an object-based trust perspective. The findings may offer insights into trust-building in the sharing economy.
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The purpose of this study is to investigate the impact of audit committee characteristics on firm performance. In particular, the authors employ the random-effects variant of the…
Abstract
Purpose
The purpose of this study is to investigate the impact of audit committee characteristics on firm performance. In particular, the authors employ the random-effects variant of the Hunter–Schmidt meta-analyze procedure to analyze the effects of key audit committee attributes, namely audit committee independence, audit committee expertise, audit committee size, audit committee meeting along with big four impact on firm performance. The authors hope to gain a better understanding of the function of audit committees in enhancing firm performance and to uncover potential discrepancies in prior findings due to varying economic levels or performance metrics.
Design/methodology/approach
This study uses the Hunter–Schmidt method to conduct a meta-analysis of 39 previous studies published between 2012 and 2022 to investigate the relationship between audit committee characteristics and firm performance.
Findings
The results indicate that audit committee independence, expertise, size and affiliation with the big four have a significant and positive effect on firm performance, while audit committee meetings have a non-significant effect. Furthermore, findings suggest that companies should carefully consider the contextual factors that may impact the effectiveness of their corporate governance structures, such as economic level, when designing and implementing governance mechanisms.
Originality/value
This study is significant as it is the first to combine and analyze previous research on this topic and highlights the importance of certain audit committee characteristics in enhancing financial reporting quality and corporate governance.
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This study aims to investigate the relationship between top manager tenure and the sophistication level of management accounting system (MAS) in extant literature.
Abstract
Purpose
This study aims to investigate the relationship between top manager tenure and the sophistication level of management accounting system (MAS) in extant literature.
Design/methodology/approach
Cumulating evidence from 31 studies (N = 12,739), this study meta-analytically examines the central question of whether top managers' tenure is significantly associated with MAS sophistication after correcting individual studies for statistical artifacts. The study also assesses the strength of this association bniy exploring the influence of several moderating factors.
Findings
The findings show that long-tenured top managers are not significantly related to MAS sophistication. However, the moderator analtgcqyses indicate that the relationship between top manager tenure and MAS sophistication is moderated by tenure measurement type, firm sector and size. The study provides evidence for the significant moderation of tenure measurement type (i.e. position tenure). The results also argue that top manager tenure matters for MAS sophistication in small- and medium-sized enterprises (SMEs) and firms in the private sector.
Originality/value
The meta-analysis summarizes existing studies quantitatively to expand prior narrative reviews by providing definitive evidence of the overall effect of top manager tenure on MAS sophistication.
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María Jesús Barroso-Méndez, Maria-Luisa Pajuelo-Moreno and Dolores Gallardo-Vázquez
Previous research has explored the link between sustainability disclosure and reputation but produced contradictory results. This study aims to clarify the sustainability…
Abstract
Purpose
Previous research has explored the link between sustainability disclosure and reputation but produced contradictory results. This study aims to clarify the sustainability disclosure–reputation relationship through a quantitative analysis of the correlations between these variables reported in empirical research papers. The second objective was to determine how various moderators affect the sustainability disclosure–reputation link.
Design/methodology/approach
The meta-analysis was based on a systematic review of the literature covering empirical research on the corporate sustainability disclosure and reputation relationship. A total of 92 articles were meta-analyzed to compile their findings on four extrinsic moderators: company size, ownership, stock listing status and activity sector.
Findings
The findings confirm that a significant positive correlation exists between corporate sustainability disclosure and reputation. The moderator analysis also revealed that companies’ different characteristics can explain researchers’ divergent results.
Practical implications
The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.
Social implications
The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.
Originality/value
To the best of the authors’ knowledge, this meta-analysis is the first to clarify the link between disclosure and reputation, which makes a unique contribution to the field of social and environmental accounting. A larger sample of primary research was collected, and key extrinsic moderators were examined to explain prior studies’ contradictory findings.
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In the last 3 decades, organization-wide programs and practices based on the Total Quality Management (TQM) philosophy have become central to continuous improvement (CI) strategy…
Abstract
Purpose
In the last 3 decades, organization-wide programs and practices based on the Total Quality Management (TQM) philosophy have become central to continuous improvement (CI) strategy in both public and private enterprises. However, there is paradoxical evidence of TQM-firm performance linkage in non-Japanese contexts. This study presents a meta-analysis of empirical research on TQM-firm performance linkage and investigates the moderating influence of national cultural (NC) values on this relationship.
Design/methodology/approach
Meta-analytical procedures are adopted to analyse 364 effects accumulated from 135 independent samples across 31 nations, for 30,015 firm observations. Additionally, weighted least square (WLS) meta-regression is used to test the moderation effects of four NC dimensions based on the Global Leadership and Organizational Behavior Effectiveness (GLOBE) model.
Findings
The meta-analysis results reveal that the strengths of the association varied across five soft and hard TQM dimensions and three firm performance dimensions Meta-regression indicate that the effectiveness of the TQM program is high in cultures which reward collectivist behaviours, equity of power distribution and avoidance of ambiguity in rules/structures.
Originality/value
The study contributes to international operational management theory on cultural influences on the effectiveness of operations strategies and decisions.
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Atul Prashar and Moutusy Maity
This study aims to quantitatively consolidate the research conducted over the past four decades on how internal branding activities drive employee commitment. It summarizes…
Abstract
Purpose
This study aims to quantitatively consolidate the research conducted over the past four decades on how internal branding activities drive employee commitment. It summarizes several operationalizations of internal branding and tests the moderating effect of employee’s personal characteristics and job characteristics on the relationship between internal branding and employee commitment.
Design/methodology/approach
This paper uses meta-analysis as the research methodology. The analysis includes a sample of 65 studies (from 62 published works), yielding 226 effect sizes (coded into 82 composite effect sizes) over an aggregated sample of 21,706 respondents.
Findings
This study finds that brand communication, brand-centered human resource management (HRM), training and development, organizational support and culture, brand-centered leadership and an excellent reward system are the key operationalizations of internal branding. Furthermore, employee’s personal (education, age and gender) and job (tenure, work status and level of customer orientation) characteristics significantly moderate the internal branding–employee commitment relationship.
Research limitations/implications
Limited empirical literature on some of the internal branding operationalizations such as brand-centered HRM and rewards has curbed the scope of moderator analysis.
Practical implications
This paper proposes some effective ways of implementing internal branding strategies and provides support for boundary conditions that brand managers should consider to strengthen the impact of internal branding activities on employee commitment.
Originality/value
As per the authors’ knowledge, this paper is among the few quantitative consolidations of four decades of research on the internal branding–employee commitment relationship.
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Prapti Behera, Sanjukta Aravind and Balaji Seetharaman
Bales of cotton run through the gins and textile mill instruments, stick to them and make it cumbersome for the ginning mill workers. This is so because more time and money have…
Abstract
Purpose
Bales of cotton run through the gins and textile mill instruments, stick to them and make it cumbersome for the ginning mill workers. This is so because more time and money have to be invested in cleaning these instruments. The stickiness of cotton causes health hazards to the workers, decreases the yarn quality and economic loss to the textile industry. The effect of cotton stickiness on textile ginning, various methods for cotton stickiness detection and the steps for reduction are discussed.
Design/methodology/approach
The different methods that are available for detecting and measuring cotton stickiness are described. The sugars that cause stickiness are either of plant origin (physiological sugars) or from the feeding insects (entomological origin). The methods for stickiness detection and reduction are discussed under physical, chemical and biological categories.
Findings
This review suggests possible ways to mitigate cotton stickiness.
Originality/value
One of the major issues of the textile industry is honeydew-contaminated cotton stickiness. However, there are few papers on detection methods for analyzing honeydew cotton stickiness along with the approaches to reduce stickiness. This paper summarizes different methods along with a study for detection as well as reduction of cotton stickiness.
Qin Yuan, Jun Kong, Chun Liu and Yushi Jiang
While the phenomenon of technostress has received significant attention from researchers in recent years, empirical findings concerning the consequences of specific forms of…
Abstract
Purpose
While the phenomenon of technostress has received significant attention from researchers in recent years, empirical findings concerning the consequences of specific forms of techno-stressors have remained scattered and contradictory. The authors aim to integrate the conclusions of previous studies to understand the effects of specific techno-stressors on strain and job performance.
Design/methodology/approach
This study employs meta-analytic techniques to calibrate the findings of 67 studies investigating more than 63,100 employees.
Findings
In general, not all techno-stressors have adverse effects. In particular, techno-uncertainty does not impact job performance. In addition, relative weight analyses reveal the relative importance of techno-complexity and techno-insecurity as predictors of both strain and job performance. Finally, this study finds that the effects of specific techno-stressors on job performance vary depending on research participants' gender, educational attainment and employment status.
Originality/value
First, this study provides a more nuanced view of the effects of specific techno-stressors. Second, this research clarifies the relative importance of specific techno-stressors as predictors of strain and job performance. Finally, this study reveals the moderating effects of demographic variables on the relationships between specific techno-stressors and job performance.
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Hao Shi, Haijian Liu and Yixue Wu
This study aims to analyze the relationship between corporate social responsibility (CSR) and quality of accounting report, especially on earnings management (EM). In addition…
Abstract
Purpose
This study aims to analyze the relationship between corporate social responsibility (CSR) and quality of accounting report, especially on earnings management (EM). In addition, potential moderators of this relationship are examined.
Design/methodology/approach
After a comprehensive study of potential mechanisms, the authors obtain plenty of empirical results to open the black box of the link between CSR and EM. Meta-analysis is applied on 51 studies from 35 papers. Further analysis is also carried out to determine the moderating effects, such as the cultural and sample selection differences in these papers.
Findings
CSR is negatively associated with EM. In addition, this effect is moderated by cultural difference, CSR measurement, and year of sample selection.
Research limitations/implications
Two patterns of the hypothesis between CSR and EM are confirmed based on agency cost theory, a theoretical shift of corporate ethics based on organizational moral perspective. Several useful suggestions are also provided for future studies on the empirical model and sample selection. Further research is necessary to clarify the agency cost behind the two theoretical patterns.
Practical implications
CSR is not a tool for firms to market but rather a strategy to ensure their consistency with moral principles, indicating that management should pay more attention to the potential damage of the incongruence between CSR and accounting reporting quality. CSR reporting quality remains an important issue for legislature to guarantee continued firm operations.
Originality/value
To the best of the authors’ knowledge, this study is the first to analyze the CSR and EM link using a meta-analysis and to consider its underlying mechanism under the global environment. Previous method design and sample selection are reviewed to provide reference for future studies.
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This study uses a meta-analysis approach to analyse the impact of applying corporate green accounting practices as vital sustainable development tools on firm performance. This…
Abstract
Purpose
This study uses a meta-analysis approach to analyse the impact of applying corporate green accounting practices as vital sustainable development tools on firm performance. This study aims to examine the moderating effects of country-specific variables and characteristics on the association between corporate green accounting and firm performance.
Design/methodology/approach
Three databases were used for a meta-analysis of 68 independent studies involving 19,625 subjects conducted over 25 years from 1996 to 2020.
Findings
The results show that corporate green accounting positively affects firm performance, but country-specific variables do not moderate this association. The positive association between corporate green accounting and firm performance was enhanced when it was measured in terms of environmental costs. Subgroup analyses revealed that study characteristics are significant source of heterogeneity in the corporate green accounting indicators-firm performance association.
Practical implications
The findings suggest that firms should strategise to integrate environmental costs into their respective financial accounting frameworks, which would help managers justify the contribution of their firms towards environmental protection.
Social implications
Accessing accurate and timely information on corporate environmental functioning can assist national policymakers in framing appropriate legislation on environmental protection and sustainable development.
Originality/value
Although meta-analysis has been used previously in accounting research (Guthrie and Murthy, 2009; Alcouffe et al., 2019), to the best of the authors’ knowledge, this is the first study to use a meta-analytical technique to examine the impact of corporate green accounting on firm performance.
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