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Article
Publication date: 4 April 2023

Blesson Varghese James, David Joseph and Nisha Daniel

This study aims to recognize the role of information system (IS) model on young adults’ experience of housing and real estate chatbots. This model of IS takes into account the…

Abstract

Purpose

This study aims to recognize the role of information system (IS) model on young adults’ experience of housing and real estate chatbots. This model of IS takes into account the quality of information, the quality of system and the quality of service.

Design/methodology/approach

This study uses a sample frame for analysis which comprises young adult population in India, i.e. between the ages of 18 and 35. A questionnaire consisting of five components was used to collect information in a structured manner. The 386 responses thus collected were analysed using the structural equation model.

Findings

It was found that there is a significant influence of the quality of information, quality of system and quality of service on young adults’ experience of housing and real estate chatbots. The findings also showed that there is moderation role of effort expectancy between the quality parameters and young adults’ user experience of housing and real estate chatbots.

Research limitations/implications

This study focusses exclusively on the young adults from various parts of India. Future research can consider larger population categories across age groups and across sectors employing chatbots.

Practical implications

This study will enable in-depth understanding of IS model – quality dimensions’ relation with the user experience. In particular, housing and real estate organisations will profit from the expanded usage of artificial intelligence through chatbots for user correspondence and communication.

Originality/value

To the best of the authors’ knowledge, this study is first of its kind, as it investigates how IS model – quality dimensions affect the young adults’ experience of housing and real estate chatbots in India. This study also ventures into identifying the moderation role of effort expectancy between the quality dimensions as per IS model and young adults’ experience of housing and real estate chatbots. This study will be useful for the stakeholders of housing and real estate industry.

Details

International Journal of Housing Markets and Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8270

Keywords

Article
Publication date: 11 April 2023

Joseph Akadeagre Agana, Stephen Zamore and Daniel Domeher

This paper aims to examine the theoretical underpinnings of international financial reporting standards (IFRS)-related studies and offers directions for theoretical and empirical…

Abstract

Purpose

This paper aims to examine the theoretical underpinnings of international financial reporting standards (IFRS)-related studies and offers directions for theoretical and empirical research. Specifically, this study examines the main theories in IFRS adoption research (i.e. adoption, compliance and effects).

Design/methodology/approach

The sample contains 67 empirical papers that have used theories and was collected from Web of Science database. This study uses a systematic review technique.

Findings

Generally, the review shows the prevalent and pervasive use of institutional theories of isomorphism across all the three areas of IFRS adoption. Particularly, regarding IFRS adoption stream, this study finds the institutional theory as a dominant theory used to explain IFRS diffusion around the globe. For IFRS compliance, this study finds that the agency and the capital need theories are widely used. For IFRS adoption effects stream, this study finds a few studies using the contingency and neo-institutional theories. Overall, the review provides theoretical lens for IFRS adoption, IFRS compliance and IFRS adoption effects.

Originality/value

Given the lack of a well-defined set of theories in the domain of accounting, the findings provide further guidance on theory building within the field. Further, accounting regulators, academics and practitioners may benefit from the findings when explaining various changes in the world of accounting.

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: 30 August 2023

Stephen P. Walker

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

Abstract

Purpose

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

Design/methodology/approach

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

Findings

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

Originality/value

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

Details

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

Keywords

Article
Publication date: 4 April 2023

Anshita Bihari, Manoranjan Dash, Kamalakanta Muduli, Anil Kumar, Eyob Mulat-Weldemeskel and Sunil Luthra

Current research in the field of behavioural finance has attempted to discover behavioural biases and their characteristics in individual investors’ irrational decision-making…

Abstract

Purpose

Current research in the field of behavioural finance has attempted to discover behavioural biases and their characteristics in individual investors’ irrational decision-making. This study aims to find out how biases in information based on knowledge affect decisions about investments.

Design/methodology/approach

In step one, through existing research and consultation with specialists, 13 relevant items covering major aspects of bias were determined. In the second step, multiple linear regression and artificial neural network were used to analyse the data of 337 retail investors.

Findings

The investment choice was heavily impacted by regret aversion, followed by loss aversion, overconfidence and the Barnum effect. It was observed that the Barnum effect has a statistically significant negative link with investing choices. The research also found that investors’ fear of making mistakes and their tendency to be too sure of themselves were the most significant factors in their decisions about where to put their money.

Practical implications

This research contributes to the expansion of the knowledge base in behavioural finance theory by highlighting the significance of cognitive psychological traits in how leading investors end up making irrational decisions. Portfolio managers, financial institutions and investors in developing markets may all significantly benefit from the information offered.

Originality/value

This research is a one-of-a-kind study, as it analyses the emotional biases along with the cognitive biases of investor decision-making. Investor decisions generally consider the shadowy side of knowledge management.

Details

VINE Journal of Information and Knowledge Management Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5891

Keywords

Article
Publication date: 28 November 2023

Joanna Batt and Michael Lee Joseph

Conversations around diversity, race and science fiction and fantasy films/television have sparked in response to recent casting decisions made in the upcoming live-action The

Abstract

Purpose

Conversations around diversity, race and science fiction and fantasy films/television have sparked in response to recent casting decisions made in the upcoming live-action The Little Mermaid, The Lord of the Rings: The Rings of Power and Star Wars' Obi-Wan Kenobi (Deggans, 2022; Romano, 2022). Backlash against casting of actors of Color in these genres highlights racial projects where a cultural memory of whiteness comes up against multicultural change. The authors of this paper feel that there is great potential in using current-day racial issues around fantasy films/television to explore these racial projects with students in social studies classes (Omi and Winant, 2014).

Design/methodology/approach

Using a qualitative textual analysis (Peräkylä, 2005), the authors examined online news media outlets addressing the casting of actors of Color in the aforementioned media pieces. After reviewing over twenty articles, the authors determined two major themes that would serve as the findings.

Findings

In this paper, themes of nostalgia for an imagined ‘way things were’ and future-based fears of how things will become emerged from the analysis, revealing a need for engaging students in the history of sci-fi and fantasy media, and the existing, diverse histories of storytelling featuring multiple races.

Originality/value

The authors argue that examining racial projects found in contemporary sci-fi and fantasy casting are chances for students to understand complex racial histories and how they blend into current-day cultural landscapes, and are opportunities to practice analysis of real-life racial histories and richly-imagined fantasy worlds, noticing how and why the two often collide when it comes to race.

Details

Social Studies Research and Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1933-5415

Keywords

Article
Publication date: 29 August 2023

Chigoziri N. Njoku, Temple Uzoma Maduoma, Wilfred Emori, Rita Emmanuel Odey, Beshel M. Unimke, Emmanuel Yakubu, Cyril C. Anorondu, Daniel I. Udunwa, Onyinyechi C. Njoku and Kechinyere B. Oyoh

Corrosion is a major concern for many industries that use metals as structural or functional materials, and the use of corrosion inhibitors is a widely accepted strategy to…

Abstract

Purpose

Corrosion is a major concern for many industries that use metals as structural or functional materials, and the use of corrosion inhibitors is a widely accepted strategy to protect metals from deterioration in corrosive environments. Moreover, the toxic nature, non-biodegradability and price of most conventional corrosion inhibitors have encouraged the application of greener and more sustainable options, with natural and synthetic drugs being major actors. Hence, this paper aims to stress the capability of natural and synthetic drugs as manageable and sustainable, environmentally friendly solutions to the problem of metal corrosion.

Design/methodology/approach

In this review, the recent developments in the use of natural and synthetic drugs as corrosion inhibitors are explored in detail to highlight the key advancements and drawbacks towards the advantageous utilization of drugs as corrosion inhibitors.

Findings

Corrosion is a critical issue in numerous modern applications, and conventional strategies of corrosion inhibition include the use of toxic and environmentally harmful chemicals. As greener alternatives, natural compounds like plant extracts, essential oils and biopolymers, as well as synthetic drugs, are highlighted in this review. In addition, the advantages and disadvantages of these compounds, as well as their effectiveness in preventing corrosion, are discussed in the review.

Originality/value

This survey stresses on the most recent abilities of natural and synthetic drugs as viable and sustainable, environmentally friendly solutions to the problem of metal corrosion, thus expanding the general knowledge of green corrosion inhibitors.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 13 February 2024

Thomas Quincy Wilmore, Ana Kriletic, Daniel J. Svyantek and Lilah Donnelly

This study investigates the validity of Ferreira et al.’s (2020) Organizational Bullshit Perception Scale by examining its distinctiveness from similar constructs (perceptions of…

Abstract

Purpose

This study investigates the validity of Ferreira et al.’s (2020) Organizational Bullshit Perception Scale by examining its distinctiveness from similar constructs (perceptions of organizational politics, organizational cynicism, procedural justice) and its predictive validity through its relations with important organizational attitudes (organizational identification) and behaviors (counterproductive work behavior and organizational citizenship behavior). This study also examines the moderating effects of honesty–humility on the relations between organizational bullshit perception and the outcomes of counterproductive work behavior, organizational citizenship behavior and organizational identification. Finally, this study examines the incremental validity of organizational bullshit perception in predicting counterproductive work behavior, organizational citizenship behavior and organizational identification above and beyond similar constructs in an exploratory fashion.

Design/methodology/approach

Survey data were collected from a sample of working adults online via Amazon’s Mechanical Turk platform across two waves (final N = 323 for wave 1 and 174 for wave 2), one month apart.

Findings

The results indicate that organizational bullshit perception, as measured by Ferreira et al.’s (2020) scale, represents a distinct construct that has statistically significant relations with counterproductive work behavior, organizational citizenship behavior and organizational identification, even after controlling for procedural justice, organizational cynicism and perceptions of organizational politics. The results, however, showed no support for honesty–humility as a moderator.

Practical implications

These findings suggest that organizations can benefit from assessing and working to alleviate their employees’ perceptions of organizational bullshit. This construct predicts behaviors and attitudes important for organizational functioning.

Originality/value

This study adds to Ferreira et al.’s (2020) original work by demonstrating organizational bullshit perception’s distinctiveness from existing constructs in the literature and its implications for organizations and their employees.

Article
Publication date: 25 July 2023

Sreekha Pullaykkodi and Rajesh H. Acharya

This study examines the semi-strong market efficiency of the Indian agricultural commodity market in light of market reforms and policies. This study investigates whether the…

Abstract

Purpose

This study examines the semi-strong market efficiency of the Indian agricultural commodity market in light of market reforms and policies. This study investigates whether the market reforms have boosted the speed of price adjustment and influenced the market quality.

Design/methodology/approach

The study used the daily data of nine agricultural commodities. To precisely capture the effects of market microstructure changes, this study split the whole data into pre- and post-ban and pre- and post-reform eras. To ascertain the velocity of price adjustment, the authors used the ARMA (1,1) model, and the ADD VRatio was employed to identify the price movement on a specific day.

Findings

This study found that full incorporation of information happens sometimes. The authors noticed no gradual progress in the quickness of price adjustment. Since both methods suggested the same result for the period, the authors confirm that market microstructure changes do not enhance market quality.

Research limitations/implications

This research has implications for academicians, policymakers and market players.

Originality/value

The paper has twofold novelty. First, this is a contemporary topic, and very few studies have been done in the Indian agriculture context. Second, the study has implications for policymakers and government because it highlights the effects of structural changes on market quality and market efficiency.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 9 September 2022

Scott C. Manley, Ralph I. Williams Jr. and Joseph F. Hair Jr.

Given the positive organizational principles associated with total quality management (TQM) – customer focus, continuous improvement, and process management – one would assume…

Abstract

Purpose

Given the positive organizational principles associated with total quality management (TQM) – customer focus, continuous improvement, and process management – one would assume TQM's application is universally beneficial across businesses. Generally, research supports that notion. However, given resource limitations and shallow management teams in small businesses, there are multiple challenges in implementing TQM in small and medium-sized enterprises (SMEs). Therefore, small business leaders should benefit from knowledge linking other management practices to TQM’s positive effect on small firm performance, which enhances these leaders' return on TQM investment.

Design/methodology/approach

The authors apply partial least squares structural equation modeling (PLS-SEM) to explore TQM’s effect on small business performance and how other management practices enhance that relationship. Specifically, the authors explore how a comprehensive strategic approach (CSA) – a higher-order construct consisting of strategic planning, goal setting, and financial ratio analysis – moderates the relationship between TQM and small business performance. Given the complexity of the authors' model, the application of higher-order constructs, and the exploratory nature of this work, PLS-SEM is well suited for this study.

Findings

Consistent with prior research, the authors found that TQM (also a higher-order construct, consisting of seven lower-order constructs) positively impacts small firm performance. In addition, the authors found that CSA positively moderates the relationship between TQM and financial performance.

Originality/value

TQM’s effect on small business performance is enhanced when leaders implement a CSA. In other words, when small business leaders strategically plan, set goals, and analyze financial ratios, TQM's positive effect on firm performance is enhanced. This finding provides business leaders insights for how to maximize the TQM investment return.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 1 April 2024

Mohammad Akhtar and Mohammad Asim

To develop a fuzzy causal model of enterprise flexibility dimensions in a case study of Indian pharmaceutical industry.

Abstract

Purpose

To develop a fuzzy causal model of enterprise flexibility dimensions in a case study of Indian pharmaceutical industry.

Design/methodology/approach

The eight dimensions of enterprise flexibility were identified based on literature review. Fermatean fuzzy decision-making trail and evaluation laboratory (FF-DEMATEL) technique is applied to develop the cause-and-effect interrelationship model among various enterprise flexibility dimensions.

Findings

The information technology flexibility, supply chain flexibility, technical flexibility and marketing flexibility are found to be causing/influencing other flexibilities and contributing to overall enterprise flexibilities. Therefore, more attention needs to be paid to develop and sustain them for competitive advantage.

Research limitations/implications

Fermatean fuzzy sets offer more flexibility and more accurate handling complex uncertain group decision making. FF-DEMATEL is a more accurate method to develop inter-dependencies and causal model than ISM, TISM. Ratings from the limited number of decision experts (DEs) from few pharmaceutical firms were done. Future study should take bigger sample of firms and more number of DEs to generalize the findings.

Practical implications

The model will help managers in pharmaceutical industry to prioritize the dimensions of enterprise flexibility to achieve agility, responsiveness, resilience and competitive advantage.

Originality/value

To the best knowledge of the authors, causal modeling enterprise flexibility dimensions using FF-DEMATEL has been studied for the first time in a developing economy context.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

1 – 10 of 37