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1 – 10 of 47Gary S. Insch, Karen Yvonne Green and Diana Franz
The study investigates the current changes and future challenges in management practice as a result of the Covid-19 pandemic. According to creative destruction theory, industry…
Abstract
Purpose
The study investigates the current changes and future challenges in management practice as a result of the Covid-19 pandemic. According to creative destruction theory, industry disruptions (e.g., advancements in technology) combined with economic shocks (e.g., effects of the pandemic) often force impacted industries to undergo significant changes in order to survive. Therefore, it is important to investigate the changes on current and future management practice in the post-Covid world.
Design/methodology/approach
This exploratory study uses semi-structured interviews with 20 experienced public accounting leaders (PAL) whose titles include partner, director, CFO, senior manager, and manager.
Findings
This study provides PAL perspectives on the challenges of managing in an increasingly hybrid environment, the shift of the organizational structure of firms, the changes in responsibilities/skill sets needed at all levels of the firm, and the expectation that these challenges will continue to evolve.
Originality/value
This study contributes to the literature by showcasing how management practice (through the lens of accounting leaders) has significantly changed. The accounting profession was deemed an essential industry and continued in operation throughout the COVID pandemic. This study identifies six issues that will continue to influence management practice and provides topics for future research.
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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.
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Douglas Aghimien, Matthew Ikuabe, John Aliu, Clinton Aigbavboa, Ayodeji Emmanuel Oke and David John Edwards
This paper aims to assess the behavioural intention of construction organisations to use unmanned aerial vehicles (UAVs) in the delivery of construction projects. Using the…
Abstract
Purpose
This paper aims to assess the behavioural intention of construction organisations to use unmanned aerial vehicles (UAVs) in the delivery of construction projects. Using the unified theory of technology adoption and use of technology (UTAUT) model, the study strives to improve project delivery by adopting beneficial digital technologies.
Design/methodology/approach
The study adopted a postpositivism philosophical stance through a quantitative research approach using a structured questionnaire administered to construction organisations in South Africa. Primary data gathered was analysed using frequency, percentage, mean item score, Mann–Whitney U-test and confirmatory factor analysis, where the latter sought to deductively confirm the variables within the UTAUT model.
Findings
Construction organisations were found to rarely use UAVs in the country and furthermore, most of the participating organisations are unsure about using UAVs for their project delivery. Factors impacting on an organisation’s intention to use UAVs were identified as social influence, performance expectancy, effort expectancy and facilitating conditions. However, factors surrounding resistance to using and perceived risk cannot be overlooked as they also proved to be significant (at p = 0.05) to the behavioural intention of organisations to use UAVs.
Practical implications
Practical guidance for industry practitioners is offered in terms of insight into the key factors that must be considered for the effective utilisation of UAVs and the realisation of concomitant benefits.
Originality/value
This study bridges the knowledge gap in extant literature by exploring the practitioner’s behavioural intention to use UAVs. As an aside, an emergent theoretical backdrop for future works on UAVs is provided (particularly in developing countries where such a study has not been previously explored).
Temidayo Oluwasola Osunsanmi, Timothy O. Olawumi, Andrew Smith, Suha Jaradat, Clinton Aigbavboa, John Aliu, Ayodeji Oke, Oluwaseyi Ajayi and Opeyemi Oyeyipo
The study aims to develop a model that supports the application of data science techniques for real estate professionals in the fourth industrial revolution (4IR) era. The present…
Abstract
Purpose
The study aims to develop a model that supports the application of data science techniques for real estate professionals in the fourth industrial revolution (4IR) era. The present 4IR era gave birth to big data sets and is beyond real estate professionals' analysis techniques. This has led to a situation where most real estate professionals rely on their intuition while neglecting a rigorous analysis for real estate investment appraisals. The heavy reliance on their intuition has been responsible for the under-performance of real estate investment, especially in Africa.
Design/methodology/approach
This study utilised a survey questionnaire to randomly source data from real estate professionals. The questionnaire was analysed using a combination of Statistical package for social science (SPSS) V24 and Analysis of a Moment Structures (AMOS) graphics V27 software. Exploratory factor analysis was employed to break down the variables (drivers) into meaningful dimensions helpful in developing the conceptual framework. The framework was validated using covariance-based structural equation modelling. The model was validated using fit indices like discriminant validity, standardised root mean square (SRMR), comparative fit index (CFI), Normed Fit Index (NFI), etc.
Findings
The model revealed that an inclusive educational system, decentralised real estate market and data management system are the major drivers for applying data science techniques to real estate professionals. Also, real estate professionals' application of the drivers will guarantee an effective data analysis of real estate investments.
Originality/value
Numerous studies have clamoured for adopting data science techniques for real estate professionals. There is a lack of studies on the drivers that will guarantee the successful adoption of data science techniques. A modern form of data analysis for real estate professionals was also proposed in the study.
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Siqin Yao, Jintao Lu, Hanying Wang, Joel John Wark Montgomery, Tomasz Gorny and Chidiebere Ogbonnaya
Using role stress theory, this study examines how work connectivity behavior (WCB) blurs the lines between employees' work and personal lives, thereby encouraging procrastination…
Abstract
Purpose
Using role stress theory, this study examines how work connectivity behavior (WCB) blurs the lines between employees' work and personal lives, thereby encouraging procrastination at work (PAW). The study also investigates the importance of role stress and remote work self-efficacy (RWSE) as mediating and moderating factors, respectively.
Design/methodology/approach
The study examines the direct and indirect relationships between WCB and PAW using hierarchical regression and data from 415 Chinese teleworkers. RWSE is also estimated as a second-stage moderator.
Findings
The findings indicate that WCB has a direct and indirect (via role stress) positive influence on PAW; however, these effects are weaker among employees with higher (vs lower) RWSE.
Practical implications
This study assists managers and organizations in developing more efficient ways of maximizing employee and organizational performance while minimizing the counterproductive behaviors associated with excessive technology use.
Originality/value
By investigating the links between WCB and PAW in the post-pandemic context, this study adds a new perspective on how excessive technology use for work and non-work purposes can be counterproductive.
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Librarianship’s dominant conception of the freedom to read is governed by a liberal principle of noninterference, wherein free readers are those who face no intentional…
Abstract
Purpose
Librarianship’s dominant conception of the freedom to read is governed by a liberal principle of noninterference, wherein free readers are those who face no intentional intervention in their choice of materials. The purpose of this paper is to demonstrate how this account fails to adequately capture systemic threats that impoverish people’s reading lives.
Design/methodology/approach
This conceptual paper deploys informal argumentation to expose a flaw in the dominant account of the freedom to read. The author uses a case study of comparative titles or comps, an editorial decision-making and justificatory convention that reproduces racial inequality in Anglophone trade publishing.
Findings
Comps present one example of how everyday norms and practices of literary production render people’s reading lives pervasively unfree, even absent some intent to interfere in them. The going account of the freedom to read calls, at best, for a greater diversity of book-commodities from which consumers may choose. However, the comp case suggests that this distributive remedy will be insufficient without relevant changes to the institutional arrangements that condition readers' choices in the first place.
Originality/value
This paper draws together insights from Library and Information Science, political philosophy and print culture studies to illuminate limitations in librarianship’s standard conception of the freedom to read. This reveals the need for an alternative, structural account of that freedom with significant implications for practice.
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Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab
In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from…
Abstract
Purpose
In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.
Design/methodology/approach
The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.
Findings
The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.
Originality/value
This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.
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Jaflah Hassan Al-Ammary and Mohammed Essam Ghanem
Information and communication technologies (ICT)-presented technological developments, such as soil sensors, remote sensing, artificial intelligence (AI) and big data, have shown…
Abstract
Purpose
Information and communication technologies (ICT)-presented technological developments, such as soil sensors, remote sensing, artificial intelligence (AI) and big data, have shown the potential to increase crop output and quality while consuming fewer resources and having a smaller environmental impact. The first step in ushering in a new era of technological advancement in the agricultural sector in the Kingdom of Bahrain is evaluating how prepared farmers and farm owners are to adopt these technologies. Therefore, the current study examines how ICT are prepared, accepted and adopted in agriculture in the Kingdom of Bahrain.
Design/methodology/approach
The study's goals were attained by using both quantitative and qualitative methodologies. A survey was created to learn more about the present state of ICT usage in agriculture, including its awareness, readiness, acceptance and adoption. To strengthen the conclusions and investigate the current situation related agricultural behavior, production and the use of information technology (IT) to support agriculture in the chosen farms, four exploratory field visits were made. Additionally, a strength-weakness-opportunities-threat (SWOT)-threat, opportunities, weakness, strength (TOWS) analysis was performed to evaluate the Kingdom of Bahrain's readiness and long-term plans for implementing ICT in agriculture. On the basis of secondary data, survey data and interview findings, SWOT-TOWS were created.
Findings
The findings revealed insufficient knowledge and awareness about ICT in agriculture. Despite the high level of digital infrastructure readiness in Bahrain, farmers are not ready to adopt sophisticated devices and complex applications such as crop sensing tools, the internet of things (IoT) and AI; however, there is a strong acceptance among farmers to implement new ideas and agriculture approaches.
Originality/value
The Arabian Gulf Countries, which are characterized by an arid environment, sporadic vegetation, weak soil and a lack of water supplies and arable land, have few studies that explore the crucial role of ICT in growing the agricultural sector. Considering the influence of ICT on the provision of more productive agriculture in a challenging and complicated environment, the study contributes to the body of knowledge by conducting an empirical investigation that addresses an urgent issue. The study is considered one of the few in the countries of the Arabian Gulf to address this subject.
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Ricardo Miorin Gomes, Ricardo Corrêa Gomes and Erika Lisboa
This paper aims to present a situation that Brazil is coming to terms with the creation of football companies. The solution is to sell football clubs to investors that can solve…
Abstract
Purpose
This paper aims to present a situation that Brazil is coming to terms with the creation of football companies. The solution is to sell football clubs to investors that can solve any inherited financial crisis and provide the players the clubs need to improve the situation. As clubs are now managed by investors, board members, society and supporters have almost no information about how the clubs are being managed. The authors’ recommendation is that besides the need for a transformation in management, there is also an urgent need for professionalisation and government regulation of the process (Andon and Free, 2019).
Design/methodology/approach
The authors’ comments are based on documents, laws and newspaper news.
Findings
The results are engaging with the clubs achieving results in the short term, supporting fans returning to stadiums and the possibility of more investors becoming shareholders of football clubs.
Originality/value
This study is the first academic exercise of meditation about the process of turning Brazilian football clubs into anonymous societies.
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Ayodeji Emmanuel Oke, John Aliu, Patricia Fadamiro, Feyisetan Leo-Olagbaye, Paramjit Singh Jamir Singh and Mohamad Shaharudin Samsurijan
Global construction sector studies have significantly explored the impact of automation techniques, revealing their transformative potential. However, research on their…
Abstract
Purpose
Global construction sector studies have significantly explored the impact of automation techniques, revealing their transformative potential. However, research on their application within specific local contexts, especially in developing countries like Nigeria, is sparse. Nigeria presents a unique context marked by challenges such as skilled labor shortage, safety concerns and cost efficiency. Therefore, investigating the implementation of automation techniques in the Nigerian construction industry is crucial to address these challenges, bring transformative advancements and contribute to a more balanced global discourse on automation adoption. This study aims to fill this significant research gap.
Design/methodology/approach
A mixed research method was deployed which combined both qualitative and quantitative data collection and analysis. Two focus group discussions conducted with 23 experts from both industry and academic institutions (qualitative) yielded 17 drivers which were used to formulate a well-structured questionnaire (quantitative), which was disseminated to construction professionals. Collected data underwent analysis through various statistical techniques, including percentages, frequencies, mean item scores and exploratory factor analysis.
Findings
Principal component analysis (PCA) yielded four driver clusters namely: (1) performance-related drivers, (2) visualization and efficiency-related drivers, (3) technological and human-related drivers and (4) economic-related drivers.
Practical implications
The study provides empirical insights that can aid stakeholders, decision-makers, policymakers and the government in formulating strategies to promote automation techniques in the Nigerian construction industry and beyond.
Originality/value
This study's originality lies in its exploration of the untapped potential of automation techniques in the Nigerian construction industry, offering novel perspectives on how these technologies can address specific challenges such as skilled labor shortage, safety concerns and cost efficiency, thereby paving the way for transformative advancements in the sector.
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