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1 – 10 of 92Jens Sjöberg, Cecilia Cassinger and Renira Rampazzo Gambarato
The research aim of this article is to generate novel insights into how public sector organizations (PSOs) strategically communicate with the public about critical issues on…
Abstract
Purpose
The research aim of this article is to generate novel insights into how public sector organizations (PSOs) strategically communicate with the public about critical issues on social media. To this end, the study explores the public's experiences of the Swedish Police's sense of safety communication on Instagram in the third largest city in Sweden, where the lack of a sense of public safety is a main societal challenge.
Design/methodology/approach
The research was designed as a case study employing photo-elicitation interviews as a method to collect the empirical material. A phenomenography approach was used to analyze public experiences of the Swedish Police's Instagram communication in Malmö, Sweden.
Findings
Findings show that the police's strategic communication of safety on Instagram is experienced along the dimensions of a sense of protection, a sense of proximity and a sense of ambiguity. Taken together, these dimensions broaden and develop the knowledge of what communicating a sense of safety in the public sphere entails.
Originality/value
This study adds to previous research on strategic communication in public sector organizations by demonstrating what strategic communication accomplishes at the receiving end outside of the organization.
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Henri Hussinki, Tatiana King, John Dumay and Erik Steinhöfel
In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also…
Abstract
Purpose
In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.
Design/methodology/approach
We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.
Findings
Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.
Practical implications
There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.
Originality/value
Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.
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John J. Wild and Jonathan M. Wild
This study aims to investigate the relation between corporate social responsibility (CSR) and disclosure transparency by examining over 12,000 disclosures of financial statements…
Abstract
Purpose
This study aims to investigate the relation between corporate social responsibility (CSR) and disclosure transparency by examining over 12,000 disclosures of financial statements extending over 20 years. The purpose is to understand how CSR ratings relate to the level of disaggregation in financial statement line items. The study considers additional factors, such as firm size and governance, that can accentuate or moderate this relation.
Design/methodology/approach
This study applies regression analysis, including interactions, to test the magnitude of the relation between CSR ratings and disclosure transparency. CSR is measured as a composite score that ranks firms on their reputation over numerous indicators compiled by Morgan Stanley Capital International. Disclosure transparency is measured as the level of disaggregation in financial statement line items.
Findings
The study reveals evidence consistent with the notion that firms which are more CSR conscious are also more transparent with financial statements. Evidence shows that the level of transparency is more sensitive to changes in CSR for firms less CSR conscious. Firm size is found to moderate this relation, whereas enhanced governance accentuates it.
Originality/value
There is limited research on the relation between CSR ratings and disclosure transparency. To the best of the authors’ knowledge, this is the first empirical evidence on the relation between CSR ratings and the disaggregation of financial statement line items. Results from this study help us understand the drivers of disclosure transparency, which can aid regulators, investors and other stakeholders in knowing how such drivers impact managerial decisions on the disaggregation of financial statements. Accountants play a central role in producing transparent and disaggregated accounting disclosures, and their role is pivotal in effectively integrating CSR into accounting and reporting models.
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Rosemond Desir, Patricia A. Ryan and Lumina Albert
The study aims to investigate market reactions associated with the JUST 100 rankings published by JUST Capital, a non-profit organization, as well as differences in financial…
Abstract
Purpose
The study aims to investigate market reactions associated with the JUST 100 rankings published by JUST Capital, a non-profit organization, as well as differences in financial reporting quality and performance between selected firms and their industry peers.
Design/methodology/approach
This study uses a sample of 431 firms selected as the 100 America’s Most Just Companies between 2016 and 2020 by JUST Capital. This study performs both an event study to determine whether the rankings are useful to investors and cross-sectional regression analyses on the characteristics of selected firms compared to their peers.
Findings
This study finds that investors react positively to selected firms around the time of the release of the JUST 100 rankings, suggesting that the rankings are decision-useful. This study also finds that selected firms exhibit higher accounting quality and financial performance than their peers.
Research limitations/implications
Rankings may not be free from bias because of JUST Capital’s ownership of an exchange-traded fund.
Social implications
The findings validate the rankings as well as the methodology used by JUST Capital, as they show market participants value firms that engage in socially responsible actions through their commitment to positively impact five key stakeholder groups: employees, customers, communities, environment and shareholders.
Originality/value
To the best of the authors’ knowledge, this is the first study that shows the importance of the JUST 100 rankings for investment decisions. Considering the growing push for companies to disclose environmental, social and governance (ESG) activities, this study provides evidence to support ESG disclosure regulations.
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Sandra Matarneh, Faris Elghaish, Amani Al-Ghraibah, Essam Abdellatef and David John Edwards
Incipient detection of pavement deterioration (such as crack identification) is critical to optimizing road maintenance because it enables preventative steps to be implemented to…
Abstract
Purpose
Incipient detection of pavement deterioration (such as crack identification) is critical to optimizing road maintenance because it enables preventative steps to be implemented to mitigate damage and possible failure. Traditional visual inspection has been largely superseded by semi-automatic/automatic procedures given significant advancements in image processing. Therefore, there is a need to develop automated tools to detect and classify cracks.
Design/methodology/approach
The literature review is employed to evaluate existing attempts to use Hough transform algorithm and highlight issues that should be improved. Then, developing a simple low-cost crack detection method based on the Hough transform algorithm for pavement crack detection and classification.
Findings
Analysis results reveal that model accuracy reaches 92.14% for vertical cracks, 93.03% for diagonal cracks and 95.61% for horizontal cracks. The time lapse for detecting the crack type for one image is circa 0.98 s for vertical cracks, 0.79 s for horizontal cracks and 0.83 s for diagonal cracks. Ensuing discourse serves to illustrate the inherent potential of a simple low-cost image processing method in automated pavement crack detection. Moreover, this method provides direct guidance for long-term pavement optimal maintenance decisions.
Research limitations/implications
The outcome of this research can help highway agencies to detect and classify cracks accurately for a very long highway without a need for manual inspection, which can significantly minimize cost.
Originality/value
Hough transform algorithm was tested in terms of detect and classify a large dataset of highway images, and the accuracy reaches 92.14%, which can be considered as a very accurate percentage regarding automated cracks and distresses classification.
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Yu-Hsiang (John) Huang, Bradley Meyer, Daniel Connolly and Troy Strader
Taiwan’s hotel industry was adversely impacted by the COVID-19 pandemic. This study aims to examine the effect of strategic choices by Taiwanese international tourist hotels…
Abstract
Purpose
Taiwan’s hotel industry was adversely impacted by the COVID-19 pandemic. This study aims to examine the effect of strategic choices by Taiwanese international tourist hotels before and during the pandemic environments.
Design/methodology/approach
A data envelopment analysis (DEA)-based Malmquist methodology is used in this study to provide a mechanism to assess Taiwanese hotel strategy performance. Changes in the productivity and performance of Taiwanese international tourist hotels were analyzed in the periods before and during the pandemic to uncover insights useful should a similar crisis occur in the future. Panel data were obtained from the annual report of international tourist hotels published by the Taiwan Tourism Bureau from 2017–2020. Two groups of hotels were analyzed in this study: city hotels and scenic hotels.
Findings
The findings of this study reveal that chain hotels tended to perform better than independent hotels in both city and scenic areas during the global pandemic. Specifically, the crisis caused a substantial decline in productivity and profitability for international tourist hotels in Taipei City during the COVID-19 period. Compared to city hotels, findings also indicate that most international tourist hotels in scenic areas were able to maintain better productivity, including larger-sized scenic hotels.
Originality/value
The DEA-based analysis provides unique and valuable insights for hotel firm leaders on how to better identify and make strategic choices when responding to future crises.
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Esther Julia Korkor Attiogbe, Yaw Oheneba-Sakyi, O.A.T.F. Kwapong and John Boateng
Feedback is crucial in a learning process, particularly in an online interaction where both learners and instructors are distantly located. Thus, this paper aims to investigate…
Abstract
Purpose
Feedback is crucial in a learning process, particularly in an online interaction where both learners and instructors are distantly located. Thus, this paper aims to investigate the association between feedback strategies, embedded course syllabus and learning improvement in the Sakai Learning Management System.
Design/methodology/approach
This paper uses a survey design to collect cross-sectional data from adult distance learning students. The data were analysed using descriptive statistics and a standard multiple regression model in Stata.
Findings
The results show that feedback strategies (timing, mode, quality and quantity) and embedded course syllabus have a significant relationship with learning improvement. However, the feedback strategy – target – is not significantly related to learning improvement though it is the highest feedback strategy.
Originality/value
This paper has contributed to the extant literature by providing empirical evidence to support the constructivism theory of learning from a distance learning perspective in a developing country. The study has shown that if the feedback strategies are well managed and applied, they would make a considerable impact on distance education students' academic pursuits. Hence, the paper provides a pedagogical foundation for short and long-term distance learning policy.
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Virginia Lasio, Juan M. Gómez, John Rosso and Alejandro Sánchez
The research aims to investigate how digital transformation (DT), entrepreneurial orientation (EO) and socioemotional wealth (SEW) impact the financial performance of family firms…
Abstract
Purpose
The research aims to investigate how digital transformation (DT), entrepreneurial orientation (EO) and socioemotional wealth (SEW) impact the financial performance of family firms in uncertain business environments. Drawing from existing literature, we propose that DT and EO drive firm performance. Additionally, we suggest a new role for SEW, which positively moderates this relationship in family firms, especially in terms of risk behavior and innovation for survival.
Design/methodology/approach
We used the STEP Consortium’s 2020–2021 database, derived from a global survey that explored how family businesses responded to environmental shocks. Following STEP’s definitions, we proposed three hypotheses and tested two models using structural equation modeling.
Findings
The findings show that EO significantly enhances the impact of DT on family firm performance. Family businesses exhibit a notable willingness to take strategic venture risks to protect their SEW. These findings align with conclusions drawn in related literature, supporting all hypothesized relationships proposed.
Practical implications
The study has made an applied contribution by challenging the misconception that family firms are outdated and provides insights into supporting their approach to entrepreneurship, innovation and transgenerational entrepreneurship. Furthermore, it provides business families and consultants with a new view of SEW as a strategic asset.
Originality/value
Our study adds to the literature by showing how entrepreneurial orientation catalyzes the positive impact of digital transformation on firm financial performance. We also highlight the contextual influence on family firm decision-makers' risk propensity, which affects SEW development and firm outcomes. This context dependency of SEW can hinder or enhance performance, offering new research and support avenues for family firms.
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This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.
Abstract
Purpose
This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.
Design/methodology/approach
The sample comprises 14 banks with annual financial statements between 2008 and 2020. The modified Baron and Kenny’s (1986) causal mediation model by Iacobucci et al. (2007) through the use of bootstrapped partial least square structural equation modelling and Sobel’s (1986) z-test is adopted to achieve this study’s objective.
Findings
The results of the causal mediation analysis show evidence of a fully mediating role of audit seasonality in the association between audit fees and audit quality in the Nigerian banking industry.
Research limitations/implications
This study extends the body of knowledge by demonstrating how audit fees influence audit quality through audit seasonality as a mediator in line with the job demands-and resources and conservation of resources theories. Regulatory authorities should be wary of policies that will further increase the workload of already burdened personnel of audit firms as the uniform fiscal year-end of 31 December introduced in the Nigerian banking system has unintended consequences on audit fees and audit quality.
Originality/value
To the best of the author’s knowledge, this is one of the first studies to provide evidence on the indirect association between audit fees and audit quality.
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Joshua Ofoeda, Richard Boateng and John Effah
Digital platforms increase their function and scope by leveraging boundary resources and complementary add-on products from third-party developers to interact with external…
Abstract
Purpose
Digital platforms increase their function and scope by leveraging boundary resources and complementary add-on products from third-party developers to interact with external entities and producers. Application Programming Interfaces (APIs) are essential boundary resources developers use to connect applications, systems and platforms. This notwithstanding, previous API studies tend to focus more on the technical dimensions, with little on the social and cultural contexts underpinning API innovations. This study relies on the new (neo) institutional theory (focusing on regulative, normative and cultural-cognitive pillars) as an analytical lens to understand the institutional forces that affect API integration among digital firms.
Design/methodology/approach
The study adopts a qualitative case study methodology and relies on phone calls and a semi-structured in-depth interview approach of a Ghanaian digital music platform to uncover the institutional forces affecting API integration.
Findings
The findings reveal that regulative institutions such as excessive tax regimes mostly constrained API development and integration initiatives. However, other regulative institutions like the government digitalization agenda enabled API integration. Normative institutions, such as the growing use of e-payment options, enabled API integration in digital music platforms. Cultural-cognitive institutions like employee ego constrained the API integration process in music digital platforms.
Originality/value
This study primarily contributes to deepening understanding of the relevant literature by exploring the institutional forces that affect API integration among digital firms in a developing economy. The study also uncovered a new form of an institution known as motivational institution as an enabler for API development and integration in digital music platforms.
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