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1 – 10 of 246Abby Yaqing Zhang and Joseph H. Zhang
Environmental, social and governance (ESG) factors have become increasingly important in investment decisions, leading to a surge in ESG investing and the rise of sustainable…
Abstract
Purpose
Environmental, social and governance (ESG) factors have become increasingly important in investment decisions, leading to a surge in ESG investing and the rise of sustainable investment assets. Nevertheless, challenges in ESG disclosure, such as quantifying unstructured data, lack of guidelines and comparability, rampantly exist. ESG rating agencies play a crucial role in assessing corporate ESG performance, but concerns over their credibility and reliability persist. To address these issues, researchers are increasingly utilizing machine learning (ML) tools to enhance ESG reporting and evaluation. By leveraging ML, accounting practitioners and researchers gain deeper insights into the relationship between ESG practices and financial performance, offering a more data-driven understanding of ESG impacts on business communities.
Design/methodology/approach
The authors review the current research on ESG disclosure and ESG performance disagreement, followed by the review of current ESG research with ML tools in three areas: connecting ML with ESG disclosures, integrating ML with ESG rating disagreement and employing ML with ESG in other settings. By comparing different research's ML applications in ESG research, the authors conclude the positive and negative sides of those research studies.
Findings
The practice of ESG reporting and assurance is on the rise, but still in its technical infancy. ML methods offer advantages over traditional approaches in accounting, efficiently handling large, unstructured data and capturing complex patterns, contributing to their superiority. ML methods excel in prediction accuracy, making them ideal for tasks like fraud detection and financial forecasting. Their adaptability and feature interaction capabilities make them well-suited for addressing diverse and evolving accounting problems, surpassing traditional methods in accuracy and insight.
Originality/value
The authors broadly review the accounting research with the ML method in ESG-related issues. By emphasizing the advantages of ML compared to traditional methods, the authors offer suggestions for future research in ML applications in ESG-related fields.
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Ying Chen, Hing Kai Chan and Zhao Cai
Using perspectives from the technology affordance and social capital theories, this study aims to unpack the process through which platform-enabled co-development unfolds in…
Abstract
Purpose
Using perspectives from the technology affordance and social capital theories, this study aims to unpack the process through which platform-enabled co-development unfolds in supply chain contexts. Specifically, it explores how innovation outcomes can be fostered through platform affordances and supply chain relationship (SCR) capital.
Design/methodology/approach
The paper integrates literature on digital platforms, SCRs and co-development to produce an integrative framework, developing propositions on the relationships among digital platforms, SCR capital and innovation outcomes.
Findings
The authors identify affordances for distinctive strategic use of platforms: value co-creation, relationship building and strategic learning. The authors discuss ways in which each affordance contributes to the advances in SCR capital, thus altogether enabling focal firms to orchestrate and integrate internal and external resources to attain incremental and radical innovation.
Research limitations/implications
Based on the proposed research framework, further empirical studies can use quantitative data to measure the relationship between affordances and SCR capital and use longitudinal case studies to explore how affordances and SCR capital evolve to provide more fine-grained and contextualised information in different research settings.
Originality/value
This paper sheds light on how the relation between the adoption of digital platforms and SCR capital shapes digitally enabled service co-development. The authors provide an alternative explanation of resource integration in platform-mediated supply chain contexts and enrich the related literature on how digital platforms can maximise value from introducing ambidextrous innovation by leveraging internal and external resources.
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Joseph K. Nwankpa and Yazan F. Roumani
This study aims to explore the effects of remote work on employee productivity and innovation and how these effects are moderated by knowledge sharing and digital business…
Abstract
Purpose
This study aims to explore the effects of remote work on employee productivity and innovation and how these effects are moderated by knowledge sharing and digital business intensity.
Design/methodology/approach
The study draws on survey data from a random sample of 231 remote workers across the USA. The analysis and empirical validation of the research model used partial least square.
Findings
The results demonstrate a positive association between remote work and employee productivity. In addition, the findings present empirical support for hitherto anecdotal evidence regarding the impact of remote work on innovation. In particular, the study notes that knowledge sharing and digital business intensity amplified the positive relationship between remote work and employee productivity. The results further revealed that the positive link between remote work and innovation was stronger in the presence of knowledge sharing.
Originality/value
The study contributes to the ongoing inquiry into remote work by drawing on the knowledge-based view as an underlying lens to understand the consequence of remote work. Identifying knowledge sharing and digital business intensity as moderators of the linkage between remote work and employee productivity is an important contribution, especially when researchers and practitioners are trying to understand the business value of working remotely. Furthermore, to the best of the authors’ knowledge, this study is the first to identify knowledge sharing as a key mechanism that strengthens innovation outcomes in a remote work environment.
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This study examines how informal business networks achieve marketing goals in socially uncertain contexts. Drawing from multiple historical sources, Shangbangs, a type of business…
Abstract
Purpose
This study examines how informal business networks achieve marketing goals in socially uncertain contexts. Drawing from multiple historical sources, Shangbangs, a type of business network that thrived in pre-1949 China, are analyzed.
Design/methodology/approach
The Critical Historical Research Method (CHRM) undergirds a study of Shangbangs’ historicity (i.e. their socio-historically embedded multiplicity, including organizational forms, activities and connotations.
Findings
As informal regional, professional, project-based, special-product-based or mixed marketing networks, Shangbangs relied on “flexible specialization” and coupled multiple business needs to market goods and services, business organizations, specific social values and, when necessary, to debrand business rivals.
Research limitations/implications
This analysis extends theories about marketing networks by probing their subtypes, diverse marketing activities, multipronged channels and relationship building with social entities (including underground societies, business associations and guilds) in response to pre-1949 China’s market uncertainties. Substantiating an alternative approach to “flexible specialization” and marketing innovations within the pre-1949 Chinese economy shows how a parallel theoretical framework can complement western-based marketing theories.
Originality/value
This first comprehensive analysis of Shangbangs, an innovative historical Chinese marketing network outside the conventional market-corporate dichotomy, can inform theory building for marketing strategy-making and management conditioned by social contexts.
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Mohamed Esmail Elmaghrabi and Ahmed Diab
This study aims to examine the association between anti-corruption corporate disclosure and earnings management practices by bringing evidence from a developed market.
Abstract
Purpose
This study aims to examine the association between anti-corruption corporate disclosure and earnings management practices by bringing evidence from a developed market.
Design/methodology/approach
The study uses data from non-financial FTSE 100 Shares in 2016 and 2017. This study develops a disclosure index to capture the anti-corruption disclosures and run pooled, fixed effects and generalized methods of moments regression models to explore the anti-corruption disclosure–earnings management association. This study also disentangles discretionary accruals into positive and negative, use adjusted discretionary accrual computation and take a more conservative view on discretionary accruals computation as an additional analysis.
Findings
The results show a negative and significant association between anti-corruption disclosure and earnings management practices. When disentangling discretionary accruals (overvalued/positive and undervalued/negative), the authors found that higher anti-corruption disclosures were negatively associated with positive discretionary accruals, but not associated with negative discretionary accruals. The additional analysis confirmed the previous results, showing that anti-corruption disclosures are perceived as a substantive practice, rather than a mere disclosure practice for legitimacy reasons.
Originality/value
This study contributes to debate on the symbolic versus the substantive uses of anti-corruption disclosures in the UK context.
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Donia Waseem, Shijiao (Joseph) Chen, Zhenhua (Raymond) Xia, Nripendra P. Rana, Balkrushna Potdar and Khai Trieu Tran
In the online environment, consumers increasingly feel vulnerable due to firms’ expanding capabilities of collecting and using their data in an unsanctioned manner. Drawing from…
Abstract
Purpose
In the online environment, consumers increasingly feel vulnerable due to firms’ expanding capabilities of collecting and using their data in an unsanctioned manner. Drawing from gossip theory, this research focuses on two key suppressors of consumer vulnerability: transparency and control. Previous studies conceptualize transparency and control from rationalistic approaches that overlook individual experiences and present a unidimensional conceptualization. This research aims to understand how individuals interpret transparency and control concerning privacy vulnerability in the online environment. Additionally, it explores strategic approaches to communicating the value of transparency and control.
Design/methodology/approach
An interpretivism paradigm and phenomenology were adopted in the research design. Data were collected through semi-structured interviews with 41 participants, including consumers and experts, and analyzed through thematic analysis.
Findings
The findings identify key conceptual dimensions of transparency and control by adapting justice theory. They also reveal that firms can communicate assurance, functional, technical and social values of transparency and control to address consumer vulnerability.
Originality/value
This research makes the following contributions to the data privacy literature. The findings exhibit multidimensional and comprehensive conceptualizations of transparency and control, including user, firm and information perspectives. Additionally, the conceptual framework combines empirical insights from both experiencers and observers to offer an understanding of how transparency and control serve as justice mechanisms to effectively tackle the issue of unsanctioned transmission of personal information and subsequently address vulnerability. Lastly, the findings provide strategic approaches to communicating the value of transparency and control.
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This article examines the effect of China's soft power projection through the Chinese media in Africa on the African audiences' perception of China's national image through a case…
Abstract
Purpose
This article examines the effect of China's soft power projection through the Chinese media in Africa on the African audiences' perception of China's national image through a case study of the residents of Nairobi. It adopted Joseph Nye's soft power model and sought to address three fundamental questions : What is the extent and objective of China's media diplomacy in Africa? How has China's media “offensive” in Africa impacted African audiences' imagery of China? What are the implications, if any, of China's media diplomacy on the Kenyan public view of China?
Design/methodology/approach
This article used a mixed-methods research design, which deployed elements of positivism and interpretivism. It used a deductive approach and deployed the survey strategy, which entailed the collection of data from Nairobi city residents. The secondary data were collected from relevant academic literature sources. The primary data were analyzed empirically using the Statistical Package for the Social Sciences (SPSS), while the secondary data were analyzed using discourse analysis.
Findings
China's soft power projection through the Chinese media in Africa is aimed at addressing the “misinformation” about China. China seeks its share of representation among the African public to correct negative perceptions of China. Kenyans had a generally positive attitude toward China. South Africa and Angola have “Fairly” positive perceptions of the Chinese media. However, this study did not reveal whether the perception was due to the influence of Chinese media. These findings implied that the African public's positive imagery of China cannot be fully attributed to Chinese media's influence.
Originality/value
This study is groundbreaking in that it is one of the few studies that have focused on China's public diplomacy in Africa and assessed the impact of Chinese media on the African public’s perception of China.
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Dayana Amala Jothi Antony, Savarimuthu Arulandu and Satyanarayana Parayitam
This study aims to investigate the relationship between talent management, organizational commitment and turnover intention. The moderating role of gender and experience in…
Abstract
Purpose
This study aims to investigate the relationship between talent management, organizational commitment and turnover intention. The moderating role of gender and experience in relationships was explored.
Design/methodology/approach
A conceptual model was developed, and relationships were studied by collecting data from 392 faculty members working in higher educational institutions (HEIs) in southern India. After checking the instrument’s psychometric properties using the LISREL package of structural equation modeling, data were analyzed using Hayes’s PROCESS macros.
Findings
The results revealed that talent recruitment strategies positively predict organizational commitment and negatively predict turnover intention; organizational commitment mediates the relationship between talent management and turnover intention. Further, the results documented that experience (first moderator) and gender of faculty members (second moderator) influenced the relationship between talent management and organizational commitment and organizational commitment and turnover intention.
Practical implications
The outcomes of this research are helpful for the administrators of HEIs to strategize to attract and retain talented faculty to maintain sustained competitive advantage. This research also helps to understand gender differences that exist in talent management and retention and organizational commitment in HEIs.
Originality/value
The three-way interactions between talent management, gender and experience in influencing organizational commitment and turnover intentions is a novel idea that contributes to the talent management literature – the relationship between talent recruitment strategies and talent engagement. The implications for talent management theory and practice are discussed.
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Huiying (Cynthia) Hou, Joseph H.K. Lai, Hao Wu and Tong Wang
This paper aims to investigate the theoretical and practical links between digital twin (DT) application in heritage facilities management (HFM) from a life cycle management…
Abstract
Purpose
This paper aims to investigate the theoretical and practical links between digital twin (DT) application in heritage facilities management (HFM) from a life cycle management perspective and to signpost the future development directions of DT in HFM.
Design/methodology/approach
This state-of-the-art review was conducted using a systematic literature review method. Inclusive and exclusive criteria were identified and used to retrieve relevant literature from renowned literature databases. Shortlisted publications were analysed using the VOSviewer software and then critically reviewed to reveal the status quo of research in the subject area.
Findings
The review results show that DT has been mainly adopted to support decision-making on conservation approach and method selection, performance monitoring and prediction, maintenance strategies design and development, and energy evaluation and management. Although many researchers attempted to develop DT models for part of a heritage building at component or system level and test the models using real-life cases, their works were constrained by availability of empirical data. Furthermore, data capture approaches, data acquisition methods and modelling with multi-source data are found to be the existing challenges of DT application in HFM.
Originality/value
In a broader sense, this study contributes to the field of engineering, construction and architectural management by providing an overview of how DT has been applied to support management activities throughout the building life cycle. For the HFM practice, a DT-cum-heritage building information modelling (HBIM) framework was developed to illustrate how DT can be integrated with HBIM to facilitate future DT application in HFM. The overall implication of this study is that it reveals the potential of heritage DT in facilitating HFM in the urban development context.
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Junjie Li, Jiaying Zhang, Chunlu Liu and Xiangyun Luo
This research paper aims to establish a comprehensive framework for the barriers to CER in the construction industry, assesses the barriers' relative degrees of hindrance and…
Abstract
Purpose
This research paper aims to establish a comprehensive framework for the barriers to CER in the construction industry, assesses the barriers' relative degrees of hindrance and causal mechanisms.
Design/methodology/approach
Firstly, 26 carbon emission reduction (CER) barriers in the construction industry were identified based on a systematic literature review (SLR) and categorized into five dimensions: policy, economy, society, technology and organization (PEST + O model). Secondly, the Best–Worst Method (BWM) was used to clarify the degrees of hindrance of the CER barriers. Then, the Grey-Decision-Making Trial and Evaluation Laboratory (Grey-DEMATEL) was used to visualize the directional cause–result relationship network among prominent barriers. Finally, the Boston matrix model was used to propose differentiated strategies to address CER barriers in the construction industry.
Findings
The calculated centrality and causality of the prominent barriers indicated that the lack of relevant legal policies and normative guidelines, the poor binding force and enforcement of existing relevant policies, the lack of effective economic subsidies and incentives and the difficulty in the operation, transformation and upgrading of existing construction CER are the key barriers that CER needs to address first in the construction industry. Considering the order of priority and the optimal path, differentiated countermeasures are proposed to address key, driving, independent and effect barriers.
Originality/value
This study develops a BWM–Grey-DEMATEL integrated multi-criteria decision-making model. An innovative C-shaped strategic map for addressing CER barriers in the construction industry is proposed by integrating the dual dimensions of time and space. This will guide practitioners, policymakers and decision-makers in developing CER strategies.
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