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1 – 10 of 199Rindi Ardika Melsalasa Sahputri, Mukhammad Kholid Mawardi, Tri Yumarni and Sujarwoto
This study aims to examine the relationship between entrepreneurship education and students’ intentions and tests for moderating effects of students’ perceived experience and…
Abstract
Purpose
This study aims to examine the relationship between entrepreneurship education and students’ intentions and tests for moderating effects of students’ perceived experience and family entrepreneurial orientation, which may strengthen or weaken the effect of entrepreneurship education on intention.
Design/methodology/approach
Data were collected through a questionnaire from 584 students in the vocational program at an Indonesian public university. Entrepreneurship education was measured using instruments by Walter and Block (2016) that evaluated the entrepreneurship education provided by faculty. Entrepreneurial intention used a measurement by Vamvaka (2020), which measured students’ choice of intention, entrepreneurial career commitment and nascent entrepreneurship.
Findings
Entrepreneurship education has a positive association with students’ entrepreneurial intentions. The results also evidence higher entrepreneurial intention levels in students from families oriented toward and experienced in entrepreneurship. The results also reveal that student experience and having friends who become entrepreneurs reduce entrepreneurial intention, but the difference is not statistically significant.
Research limitations/implications
The main limitation of this survey is that it was drawn from a single university in Indonesia with only domestic students, whilst the study was also designed cross-sectional. Therefore, the generalisability of the results is still limited. This study uses a single item for measuring friends and own influences, which only measure personal experiences. A more multidimensional measure of family, friends and own influence can be further developed to gain more robust results supporting these findings.
Practical implications
The study contributes to understanding the role of family-related variables, particularly family entrepreneurial orientation and experiences, on the development of entrepreneurship education and intention in emerging global market forces. Through family engagement in entrepreneurship education, a family can boost students’ entrepreneurial intention by delivering various capitals (e.g. business value, financial and social capital) and providing practical learning. The results imply the necessity to conduct new subjects, courses or university programmes that can include family-related business in entrepreneurship education.
Originality/value
Despite the expansion of research related to entrepreneurship education and intention, the relationships between perceived experience, family entrepreneurial orientation and students’ entrepreneurial intentions have not been adequately studied, particularly in Indonesia. This work contributes to the existing knowledge of entrepreneurship education by providing two moderator variables that may boost entrepreneurial intention: perceived experience and family entrepreneurial orientation. This work demonstrated how perceived experience and family orientation interact with entrepreneurship education and intention.
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Norliana Sarpin, Jay Yang and Bo Xia
The purpose of this paper is to introduce a research study that aims to establish a people capability framework to promote the sustainability agenda in facilities management (FM…
Abstract
Purpose
The purpose of this paper is to introduce a research study that aims to establish a people capability framework to promote the sustainability agenda in facilities management (FM) practices.
Design/methodology/approach
Through a literature review, a range of factors relating to people capabilities in the context of sustainability endeavours is identified. A questionnaire survey of industry practitioners and statistical data analysis help prioritise these people capability factors and evaluate the role played by each factor in promoting sustainability in FM practices.
Findings
Twenty-three people capability factors are identified as significant to the promotion of sustainability measures in FM practices. Dealing with these factors effectively can provide a sound basis for equipping FM professionals with the necessary knowledge, information on training and educational needs and the right mindset to enhance the implementation of sustainability in FM practices.
Practical implications
The research shows the importance of capabilities and skills in the pursuit of sustainability in professional practice. In addition, it highlights specific areas for improvement in the FM sector.
Originality/value
The research links the importance of sustainability with the mindset and preparedness of FM practitioners. It emphasises people capabilities, in addition to technological advancement and financial implications, in the promotion of sustainability in the building industry.
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Jesper Haga, Kim Ittonen, Per C. Tronnes and Leon Wong
We argue that managers’ choice to manage earnings depends on the trade-off in the present value of expected future net benefits associated with that choice. Specifically, we…
Abstract
We argue that managers’ choice to manage earnings depends on the trade-off in the present value of expected future net benefits associated with that choice. Specifically, we examine if discount rates are associated with the likelihood that managers engage in earnings management to meet or beat various earnings targets. We find that discount rates are positively associated with income-increasing earnings management. This means that managers increase both accrual-based and real earnings management when discount rates are higher. However, the economic magnitude of this association is relatively moderate.
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April Henning and Jesper Andreasson
This chapter introduces the sociologically informed concept of cultural manspreading, which is used to critically examine how gender and power operate in relation to doping and…
Abstract
This chapter introduces the sociologically informed concept of cultural manspreading, which is used to critically examine how gender and power operate in relation to doping and image and performance enhancing drug (IPED) use. Though not exclusively, the chapter centres on the online doping context and how men and women in different forums navigate their doping lifestyles and identities. By focusing on the online doping context, the chapter brackets not only the focus on sport and fitness that has dominated much research, but also the physical dimension that have been at the heart of manspreading in public discourse. Thereby the concept is theorized for wider interpretations, including analysis of men dominating spatial, social and sexual aspects/domains of doping subcultures to the detriment of women or subordinate men. Though doping subcultures are steeped in a masculinity that prioritizes muscular masculinities and construct men as experts and sources of knowledge about doping, the chapter also illustrates how both men and women sometimes play into and challenge such patterns and gender dynamics. Indeed, at times, women's presence in different doping spaces can be a challenge to the default male position. Further, by introducing women-only doping forums the chapter argues that women can begin to debate and share their experiences uninterrupted, developing their own store of knowledge, and setting the female body and experience as default. This supports the idea of a gradual formation of a sis-science doping culture.
Jesper Normann Asmussen, Jesper Kristensen and Brian Vejrum Wæhrens
The purpose of this paper is to investigate how management attention and supply chain complexity affect the decision-making process and cost estimation accuracy of supply chain…
Abstract
Purpose
The purpose of this paper is to investigate how management attention and supply chain complexity affect the decision-making process and cost estimation accuracy of supply chain design (SCD) decisions.
Design/methodology/approach
The research follows an embedded case study design. Through the lens of the behavioural theory of the firm, the SCD decision process and realised outcomes are investigated through longitudinal data collection across ten embedded cases with varying degrees of supply chain decision-making complexity and management attention.
Findings
The findings suggest that as supply chain decision-making complexity increases, cost estimation accuracy decreases. The extent to which supply chain decision-making complexity is readily recognised influences the selection of strategies for information search and analysis and, thus, impacts resulting cost estimation errors. The paper further shows the importance of management attention for cost estimation accuracy, especially management attention based on conflicting goals induce behaviours that improve estimation ability.
Research limitations/implications
A framework proposing a balance between supply chain decision-making complexity and management attention in SCD decisions is proposed. However, as an embedded case study the research would benefit from replication to externally validate results.
Originality/value
The method used in this study can identify how supply chain complexity is related to cost estimation errors and how management attention is associated with behaviours that improve cost estimation accuracy, indicating the importance of management attention in complex supply chain decision-making.
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This paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created…
Abstract
Purpose
This paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created unanticipated barriers for auditors in Hong Kong. The authors expect that auditors with greater organizational resilience can respond to unexpected situations and restore expected performance levels relatively quickly.
Design/methodology/approach
The authors utilize a sample of 1,008 companies listed on Hong Kong Stock Exchange (HKEX) with a financial year-end of December 31. The authors identify five proxies contributing to organizational resilience: auditor size, industry specialization, diversity, geographic proximity to the client and auditing a new client. The authors use audit report timeliness as this study's main dependent variable.
Findings
This study's full-sample results suggest that larger auditors, industry specialists and auditors with closer relationships to clients issued more timely audit reports during the pandemic. The analysis of a subsample of companies that initially published unaudited financial statements reveals that industry expertise and longer auditor-client relationships significantly reduced the need for year-end audit adjustments. Finally, the authors find that larger auditors were more likely to offload clients, whereas industry specialists were more likely to retain clients.
Research limitations/implications
The results of the paper suggests that audit firm characteristics associated cognitive abilities, behavioral characteristics and contextual conditions are associated with audit firm organizational resilience and, consequently, helps auditors respond unexpected changes in the audit environment.
Practical implications
The findings of the paper are informative for those involved in audit firm management or auditor hiring and retention decisions.
Originality/value
This study is the first to link organizational resilience to the performance of audit firms in a time of unexpected events. The authors connect three auditor and two auditor-client dimensions to the organizational resilience of the audit firms.
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Bent Jesper Christensen, Peter Jensen, Michael Svarer Nielsen, Kim Poulsen and Michael Rosholm
Tom Aabo, Frederik Hoejland and Jesper Pedersen
The purpose of this paper is to investigate the role of narcissistic supply for the association between CEO narcissism and corporate risk taking.
Abstract
Purpose
The purpose of this paper is to investigate the role of narcissistic supply for the association between CEO narcissism and corporate risk taking.
Design/methodology/approach
The authors investigate a sample of 281 non-financial S&P 1500 firms and a corresponding 457 CEOs in the 10-yr period 2006–2015.
Findings
The association between CEO narcissism and corporate risk taking depends on the admiration, attention, and affirmation of own superiority (“narcissistic supply”) that the CEO receives given her/his current position. Thus, a narcissistic CEO with an insufficient narcissistic supply (small firm/small compensation) will crave for more and take more risks (“rock the boat”) while a narcissistic CEO with a sufficient narcissistic supply (large firm/large compensation) will protect the status quo and be reluctant to take new risks. Specifically, the authors find that a change from a slightly narcissistic CEO to a strongly narcissistic CEO, for positions entailing limited (abundant) narcissistic supply, is associated with an increase (a decrease) in corporate risk of 6%–8% (11%–27%).
Originality/value
Previous research indicates a positive association between CEO narcissism and corporate risk taking in specific domains such as M&A and R&D activities. This paper provides a novel contribution to the existing literature by identifying and assessing the important role of narcissistic supply for the association between CEO narcissism and corporate risk taking in general.
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Jesper Kristensen and Patrik Jonsson
The purpose of this paper is to describe and categorise how current literature contributes to sales and operations planning (S&OP) research on how contextual variables affect S&OP…
Abstract
Purpose
The purpose of this paper is to describe and categorise how current literature contributes to sales and operations planning (S&OP) research on how contextual variables affect S&OP design and to frame future areas for context-based S&OP research.
Design/methodology/approach
The method used was a systematic literature review. Studies for review were obtained through a keyword search of five relevant databases, manual searches of relevant journals and snowballing of citations in relevant papers. In total, 571 papers published between 2000 and 2017 were assessed, and 68 papers were included in the review.
Findings
The review found that S&OP design depends on industry, dynamic complexity, detail complexity and organisational characteristics. The findings of the literature review suggest that future research should study the roles of industry, complexity, system and process and organisational characteristics in S&OP design.
Research limitations/implications
The findings revealed several gaps in the literature on context-dependent S&OP design. To address these gaps, an agenda for future S&OP contingency research is developed.
Practical implications
The findings revealed which contextual areas and specific S&OP design issues must be considered when designing and implementing S&OP.
Originality/value
This study focussed on identifying relevant research on S&OP design by analysing the contribution of literature to a research framework inspired by contingency-based research of operations and supply chain management.
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