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Article
Publication date: 26 January 2024

Kosuke Mizukoshi and Hisashi Mari

This study aims to clarify identity building and authenticity management in human brand research, focusing on inside operators managing corporate accounts on social media…

Abstract

Purpose

This study aims to clarify identity building and authenticity management in human brand research, focusing on inside operators managing corporate accounts on social media. Conventional human brand research analyzes online influencers, and there is a research gap in whether these previous findings apply to corporate accounts.

Design/methodology/approach

Using netnography and interview data, this study analyzes Japanese corporate accounts on Twitter.

Findings

A corporate account’s identity is constructed under the influence of not only the brand but also the actual inside operator, called naka-no-hito, and other accounts that interact on social media. Corporate accounts are able to exhibit humanistic passion through the inside operator’s personality and maintain a distance from commerciality – to manage their authenticity. These activities attract general and other corporate and media accounts, and interactions with them re-create promotion effects.

Originality/value

This study observed that corporate accounts’ authenticity is not a trade-off between passion and commercial transparency but a compatibility achieved by coordinating interests among actors, together with the presence of inside operators.

Details

Qualitative Market Research: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1352-2752

Keywords

Article
Publication date: 11 December 2023

Karen Desta Agulei, John T. Githaiga, Benson Dulo and Eric Oyondi Nganyi

This study aims to identify the bioactive compounds in the Onion (Allium burdickii [A.B]) bulb using Raman and Fourier transform infrared spectroscopy (FTIR) spectroscopy. It…

Abstract

Purpose

This study aims to identify the bioactive compounds in the Onion (Allium burdickii [A.B]) bulb using Raman and Fourier transform infrared spectroscopy (FTIR) spectroscopy. It assessed the extraction conditions of bioactive compounds from A.B. while evaluating the best extraction conditions.

Design/methodology/approach

The research opted for an experimental qualitative approach. It examined the extraction conditions of A.B., namely, temperature (°C), time (min) and mass-to-liquor ratio (M:R) using ultraviolet-visible spectrophotometry. Identification of bioactive compounds present in the dye was performed using Raman spectroscopy and the validation of the results was done by FTIR spectroscopy.

Findings

The study determined the best extraction conditions (time, temperature, M:R) for A.B bulb. The study confirmed the presence of bioactive compounds.

Research limitations/implications

The limitation was quantification of bioactive compounds in A.B bulb.

Practical implications

The findings prove that the A.B. bulb can provide a sustainable source of bioactive compounds (functionalized compounds). The study provides suitable extraction conditions for A.B. and further elaborates on the techniques for identifying bioactive compounds in A.B. bulb extracts.

Social implications

The study provides A.B. as a source of bioactive compounds and a clean dye for textile coloration.

Originality/value

To the best of the authors’ knowledge, there is no documented study on the qualitative analysis of bioactive compounds in A.B using Raman and FTIR. Therefore, the study fulfils the identified need to ascertain alternative procedures for the analysis of bioactive compounds.

Details

Research Journal of Textile and Apparel, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1560-6074

Keywords

Article
Publication date: 20 July 2022

Tajudeen John Ayoola

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.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 24 October 2023

Hasan Tutar, Mehmet Şahin and Teymur Sarkhanov

The lack of a definite standard for determining the sample size in qualitative research leaves the research process to the initiative of the researcher, and this situation…

Abstract

Purpose

The lack of a definite standard for determining the sample size in qualitative research leaves the research process to the initiative of the researcher, and this situation overshadows the scientificity of the research. The primary purpose of this research is to propose a model by questioning the problem of determining the sample size, which is one of the essential issues in qualitative research. The fuzzy logic model is proposed to determine the sample size in qualitative research.

Design/methodology/approach

Considering the structure of the problem in the present study, the proposed fuzzy logic model will benefit and contribute to the literature and practical applications. In this context, ten variables, namely scope of research, data quality, participant genuineness, duration of the interview, number of interviews, homogeneity, information strength, drilling ability, triangulation and research design, are used as inputs. A total of 20 different scenarios were created to demonstrate the applicability of the model proposed in the research and how the model works.

Findings

The authors reflected the results of each scenario in the table and showed the values for the sample size in qualitative studies in Table 4. The research results show that the proposed model's results are of a quality that will support the literature. The research findings show that it is possible to develop a model using the laws of fuzzy logic to determine the sample size in qualitative research.

Originality/value

The model developed in this research can contribute to the literature, and in any case, it can be argued that determining the sample volume is a much more effective and functional model than leaving it to the initiative of the researcher.

Details

Qualitative Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1443-9883

Keywords

Open Access
Article
Publication date: 23 May 2023

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.

Details

International Hospitality Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2516-8142

Keywords

Article
Publication date: 9 January 2024

Erik Taylor

Working conditions, pay rates and the rights of workers to collectively negotiate have become important points of discussions in recent years, with support for unions and union…

Abstract

Purpose

Working conditions, pay rates and the rights of workers to collectively negotiate have become important points of discussions in recent years, with support for unions and union applications rising to levels long unseen in America. In many instances, though, companies have responded aggressively. This is not the first time such a dynamic has played out in American business. This study aims to take a fresh look at one of America’s most prominent historical disputes between labor and ownership – the Homestead Massacre of 1892 – to glean lessons from that conflict that remain relevant to today’s business environment.

Design/methodology/approach

This study adopts game theory and the principles of repeated interaction to assess how differing discount factors led to differences in time orientations between the workers and the Carnegie company. These differing time orientations affected both the strategy each side deployed in the negotiations and the payoffs received by the parties. Letters, contemporary news reports and histories of the events leading up to and immediately following the 1892 Homestead Massacre are qualitatively analyzed with a genealogical pragmatic approach.

Findings

Differences in temporal orientation between management and workers exacerbated the conflict, with the workers adopting a more cooperative stance and distal time orientation, while the Carnegie company negotiated with a proximal time orientation and played to “win” a game that, in fact, could not be fully won or lost given its infinitely repeating nature. The result was a short-term victory for the Carnegie company but with long-term negative consequences that highlight the suboptimal outcome the company achieved by playing a proximal strategy in an infinite game.

Originality/value

Although the incident at Homestead is a well-studied labor dispute, many of the themes that preceded the incident have resurfaced in the modern work context. This work, by adopting game theory as an analytical framework, provides new insights into management mistakes that led to the labor conflict and lessons for what present-day managers can do to avoid exacerbating labor strife.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 14 September 2023

Josephine Ofosu-Mensah Ababio, Eric B. Yiadom, John K.M. Mawutor, Joseph K. Tuffour and Edward Attah‐Botchwey

This study aims to use 67 developing countries to examine the role of financial inclusion as an “empowering tool” for renewable energy uptake and to improve environmental…

Abstract

Purpose

This study aims to use 67 developing countries to examine the role of financial inclusion as an “empowering tool” for renewable energy uptake and to improve environmental sustainability in developing countries.

Design/methodology/approach

Using a battery of econometric models, including the generalized method of moment-panel vector autoregression (GMM-PVAR), impulse response function, Granger causality, fully modified ordinary least squares and dynamic ordinary least squares, the study proposed and tested three hypotheses.

Findings

The results from various estimations indicate that financial inclusion has a positive effect on renewable energy consumption and environmental sustainability improvement in developing countries. The findings suggest that financial inclusion can improve environmental sustainability by increasing access to financing to fund renewable energy projects, support sustainable businesses and promote sustainable practices.

Originality/value

This study suggests that policymakers prioritize financial inclusion to promote renewable energy consumption and environmental sustainability. Policies should enhance access to financial services, offer financial incentives and subsidies, provide affordable loans through microfinance institutions and fintech companies and promote sustainable businesses and green technologies.

Details

International Journal of Energy Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 9 November 2023

Karim S. Rebeiz

This study aims to explore the evolutionary trajectory of American corporations and their governance over the past few centuries, using a multidisciplinary investigative approach…

Abstract

Purpose

This study aims to explore the evolutionary trajectory of American corporations and their governance over the past few centuries, using a multidisciplinary investigative approach. The research focuses on the American business landscape because it has played a pivotal role in shaping the field of corporate governance theory and practice.

Design/methodology/approach

The author thoroughly investigates archival records, legal documents, academic publications, reputable databases and pertinent literature to unearth valuable insights into the key events that have influenced the evolutionary path of American corporations and their governance throughout history.

Findings

Delving into the evolutionary journey of American corporations and their governance reveals a multifaceted narrative, enhancing our comprehension of the impact of the external socio-economic environment, and the effectiveness and limitations of established corporate governance paradigms in addressing such transformations. This introspection establishes the groundwork for ongoing discussions concerning how corporate governance should adapt to meet the evolving needs and expectations of stakeholders and society as a whole, with a specific focus on the pivotal role that boardrooms could play in this regard.

Practical implications

The insights gained from this analysis offer practitioners a foundational resource to understand corporate governance in a complex business landscape. Armed with this understanding, practitioners can better align governance strategies with both historical context and contemporary requirements.

Social implications

The research has significant social implications in the sense that history highlights the importance of the society in influencing corporate governance practices. It specifically emphasizes the need for the board of directors to consider both shareholder value and social responsibility, while also fostering public trust and confidence.

Originality/value

Many corporate governance concepts are often used with limited understanding of their initial intent, resulting in their unquestioned adoption. In this paper, the author offers a contextual exploration of historical events that have contributed to the development of these diverse corporate perspectives. To the best of the author’s knowledge, there are exceedingly few, if any, papers that present comparably insightful and multidisciplinary insights into the evolutionary path of corporations and their governance, especially within a dynamic and influential market like that of the USA.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 4 January 2024

Richard M. Kerslake and Chandrasekhar Krishnamurti

The purpose of this paper is to investigate the extent to which interdisciplinary (HASS, i.e. non-STEM) factors—in particular, accounting, stakeholder management and…

Abstract

Purpose

The purpose of this paper is to investigate the extent to which interdisciplinary (HASS, i.e. non-STEM) factors—in particular, accounting, stakeholder management and accountability—enable, influence and motivate large human exploration ventures, principally in maritime and space fields, utilizing Columbus’s and Chinese explorations of the 1400s as the primary setting.

Design/methodology/approach

The study analyzes archival data from narrative and interpretational history, including both academic and non-academic sources, that relate to two global historical events, the Columbus and Ming Chinese exploration eras (c. 1400–1500), as a parallel to the modern “Space Race”. Existing studies on pertinent HASS (Humanities and Social Sciences) and STEM (Science, Technology, Engineering and Mathematics) enablers, influencers and motivators are utilized in the analysis. The authors draw upon the concepts of stakeholder theory and the construct of accountability in their analysis.

Findings

Findings suggest that non-STEM considerations—politics, finance, accountability, culture, theology and others—played crucial roles in enabling Western Europe (Columbus) to reach the Americas before China or other global powers, demonstrating the pivotal importance of HASS factors in human advancements and exploration.

Research limitations/implications

In seeking to answer those questions, this study identifies only those factors (HASS or STEM) that may support the success or failure in execution of the exploration and development of a region such as the New World or Space. Moreover, the study has the following limitation. Relative successes, failures, drivers and enablers of exploratory ventures are drawn almost exclusively from the documented historical records of the nations, entities and individuals (China and Europe) who conducted those ventures. A paucity of objective sources in some fields, and the need to set appropriate boundaries for the study, also necessitate such limitation.

Practical implications

It is observable that many of those HASS factors also appear to have been influencers in modern era Space projects. For Apollo and Soyuz, success factors such as the relative economics of USA and USSR, their political ideologies, accountabilities and organizational priorities have clear echoes. What the successful voyages of Columbus and Apollo also have in common is an appetite to take risks for an uncertain return, whether as sponsor or voyager; an understanding of financial management and benefits measurement, and a leadership (Isabella I, John F. Kennedy) possessing a vision, ideology and governmental apparatus to further the venture’s goals.

Originality/value

Whilst various historical studies have examined influences behind the oceangoing explorations of the 1400s and the colonization of the “New World”, this article takes an original approach of analyzing those motivations and other factors collectively, in interdisciplinary terms (HASS and STEM). This approach also has the potential to provide a novel method of examining accountability and performance in modern exploratory ventures, such as crewed space missions.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 13 December 2023

Nivin Vincent and Franklin Robert John

This study aims to understand the current production scenario emphasizing the significance of green manufacturing in achieving economic and environmental sustainability goals to…

Abstract

Purpose

This study aims to understand the current production scenario emphasizing the significance of green manufacturing in achieving economic and environmental sustainability goals to fulfil future needs; to determine the viability of particular strategies and actions performed to increase the process efficiency of electrical discharge machining; and to uphold the values of sustainability in the nonconventional manufacturing sector and to identify future works in this regard.

Design/methodology/approach

A thorough analysis of numerous experimental studies and findings is conducted. This prominent nontraditional machining process’s potential machinability and sustainability challenges are discussed, along with the current research to alleviate them. The focus is placed on modifications to the dielectric fluid, choosing affordable substitutes and treating consumable tool electrodes.

Findings

Trans-esterified vegetable oils, which are biodegradable and can be used as a substitute for conventional dielectric fluids, provide pollution-free machining with enhanced surface finish and material removal rates. Modifying the dielectric fluid with specific nanomaterials could increase the machining rate and demonstrate a decrease in machining flaws such as micropores, globules and microcracks. Tool electrodes subjected to cryogenic treatment have shown reduced tool metal consumption and downtime for the setup.

Practical implications

The findings suggested eco-friendly machining techniques and optimized control settings that reduce energy consumption, lowering operating expenses and carbon footprints. Using eco-friendly dielectrics, including vegetable oils or biodegradable dielectric fluids, might lessen the adverse effects of the electrical discharge machine operations on the environment. Adopting sustainable practices might enhance a business’s reputation with the public, shareholders and clients because sustainability is becoming increasingly significant across various industries.

Originality/value

A detailed general review of green nontraditional electrical discharge machining process is provided, from high-quality indexed journals. The findings and results contemplated in this review paper can lead the research community to collectively apply it in sustainable techniques to enhance machinability and reduce environmental effects.

Details

World Journal of Engineering, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1708-5284

Keywords

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