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Article
Publication date: 8 May 2023

Anna M. Cianci and George T. Tsakumis

The purpose of this study is to examine accountants’ application of principles-based accounting standards to a lawsuit contingency recognition scenario and the potential role that…

Abstract

Purpose

The purpose of this study is to examine accountants’ application of principles-based accounting standards to a lawsuit contingency recognition scenario and the potential role that accounting work experience plays in mitigating accountants’ aggressive financial reporting.

Design/methodology/approach

This study presents a 2 × 2 between-subjects experiment with accounting experience (measured as high vs low) and contingency type (asset vs liability) as independent variables and accountants’ lawsuit contingency conservatism likelihood judgments and US$ recognition recommendations as the dependent variables.

Findings

Consistent with expectations, findings indicate that more experienced accountants are more likely to recognize liabilities and items that decrease income and less likely to recognize assets and items that increase income than their less experienced counterparts. Accountants also recommended recognizing lower (higher) mean US$ amounts for assets (liabilities), as expected. Supplemental analyses show a significant moderated-mediated effect whereby the interactive effect of contingency type and accounting experience on individuals’ US$ recognition recommendations is partially mediated through the nature of the conservatism judgment.

Practical implications

The finding that less experienced accountants report more aggressively than more experienced accountants when applying a principles-based standard supports the call for using judgment frameworks in imprecise standard settings and suggests that firms may want to ensure that accountants with adequate work experience are on hand as U.S. generally accepted accounting principles become more principles-based over time.

Originality/value

To the best of the authors’ knowledge, this study is the first to examine the impact of accounting work experience on the application of principles-based accounting standards and the mitigation of aggressive financial reporting. Our supplemental analyses also identify the nature of the conservatism judgment as a mediating mechanism which partially explains more experienced accountants’ US$ asset and liability recognition recommendations.

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: 12 July 2023

Frank Victor Mushi, Huba Nguluma and Jacob Kihila

Green buildings have proven to be essential contributors to the sustainability of buildings in the construction industry. However, in developing economies, the rate of green…

Abstract

Purpose

Green buildings have proven to be essential contributors to the sustainability of buildings in the construction industry. However, in developing economies, the rate of green building adoption is slow. Moreover, the factors linked to a relatively slow adoption rarely feature in the literature. This study seeks to bridge the gap by first exploring factors influencing the adoption of green buildings. Second, analysing strategies and preferences determining the adoption of green building principles and lastly, exploring case-based opportunities for their adoption in Tanzania.

Design/methodology/approach

Semi-structured interviews were conducted to collect qualitative data from twelve key informants. The qualitative data were analysed using content analysis.

Findings

The findings indicate that the most influential factors in green building adoption are related to key organizational decisions. Moreover, social and environmental factors are more related to green building adoption than economic factors. In addition, energy and water efficiency are the most commonly adopted sustainability features, while certified materials, recycling and reusing are rarely implemented.

Practical implications

Since green building adoption is still in its infancy, this study informs policymakers, professional bodies, developers, and researchers of the empirically supported factors for green building adoption. The conclusions can be amplified within the sustainability movement.

Originality/value

This study provides an in-depth understanding of the precursors of green building adoption, which is increasingly becoming a paradigm shift in the construction sector. The study is the first to present an in-depth analysis of the real-life factors influencing the adoption of green buildings in Tanzania.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

Article
Publication date: 23 January 2024

Parisa Mousavi, Mehdi Shamizanjani, Fariborz Rahimnia and Mohammad Mehraeen

Customer experience management (CXM), which aims to achieve and maintain customers' long-term loyalty, has attracted the attention of many organizations. Improving customer…

Abstract

Purpose

Customer experience management (CXM), which aims to achieve and maintain customers' long-term loyalty, has attracted the attention of many organizations. Improving customer experience management in organizations requires that, first, their relevant capabilities be evaluated. The present study aimed to offer a set of key performance indicators for evaluating customer experience management in commercial banks.

Design/methodology/approach

The study, first, attempted to identify the components of evaluating customer experience management by reviewing the related literature and conducting interviews with experts. Then, the extracted components were transformed into assessable metrics using the goal question metric method, and the key performance indicators relevant to customer experience management in commercial banks were selected according to the experts' opinions and the Fuzzy Delphi method.

Findings

According to the findings of the study, 21 key performance indicators were identified for customer experience management in commercial banks, and customer satisfaction, the mean number of calls to resolve an issue in customer journey touchpoints, the NPS, and the ratio of the budget allocated to the CXM department to the budget of the marketing department were found as the most significant performance indicator according to banking experts.

Originality/value

The present study was among the first research projects intended to evaluate CXM and offer key performance indicators that could help the managers of commercial banks assess the maturity levels of their CXM.

Details

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

Keywords

Article
Publication date: 21 September 2022

Tan Jiang, Guang Luo, Zikai Wang and Wenhui Yu

The purpose of this study is to analyse and discuss the influencing factors of user experience in university mobile libraries and the improvement path of user experience in the…

Abstract

Purpose

The purpose of this study is to analyse and discuss the influencing factors of user experience in university mobile libraries and the improvement path of user experience in the context of mobile learning.

Design/methodology/approach

The study adopted the grounded theory research method, and the sample included 28 students from five universities, with mobile libraries as the research objects and semi-structured interview as data acquisition method. A step-by-step coding analysis of the original interview materials was conducted, which comprehensively identified the main concerns and problems encountered by users of the university mobile library apps especially in the mobile learning behaviour mode, and then a theoretical model of the influencing factors of the app user experience of the university mobile library was constructed.

Findings

A theoretical model of influencing factors was constructed, which determined that system quality, interaction quality, content quality, interface quality and function quality were the key elements of mobile library user experiences. Furthermore, based on the research results and user feedback obtained in the research process, the content and key points relating to the user experience can be elaborated in detail. In addition, this study was able to determine users' perspectives and their behavioural characteristics when engaging in mobile learning.

Originality/value

This study establishes a theoretical model of the factors influencing of the user experience of university mobile libraries based on mobile learning, which could provide a valuable reference for the design of other programs and strategies to promote user learning experiences of mobile library app in colleges and universities.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 8 August 2022

Chengyao Xin

This paper aims to present a case study of virtual-reality-based product demonstrations featuring items of furniture. The results will be of use in further design and development…

Abstract

Purpose

This paper aims to present a case study of virtual-reality-based product demonstrations featuring items of furniture. The results will be of use in further design and development of virtual-reality-based product demonstration systems and could also support effective student learning.

Design/methodology/approach

A new method was introduced to guide the experiment by confirming orthogonal arrays. User interactions were then planned, and a furniture demonstration system was implemented. The experiment comprised two stages. In the evaluation stage, participants were invited to experience the virtual-reality (VR)-based furniture demonstration system and complete a user experience (UX) survey. Taguchi-style robust design methods were used to design orthogonal table experiments and planning and design operation methods were used to implement an experimental display system in order to obtain optimized combinations of control factors and levels. The second stage involved a confirmatory test for the optimized combinations. A pilot questionnaire was first applied to survey demonstration scenarios that are important to customers.

Findings

The author found in terms of furniture products, product interactive display through VR can achieve good user satisfaction through quality design planning. VR can better grasp the characteristics of products than paper catalogs and website catalogs. And VR can better grasp the characteristics of products than online videos. For “interactive inspection”, “function simulation”, “style customization” and “set-out customization” were the most valuable demonstration scenarios for customers. The results of the experiment confirmed that the “overall rating”, “hedonic appeal” and “practical quality” were the three most important optimized operating methods, constituting a benchmark of user satisfaction.

Originality/value

The author found that it is possible to design and build a VR-based furniture demonstration system with a good level of usability when a suitable quality design method is applied. The optimized user interaction indicators and implementation experience for the VR-based product demonstration presented in this study will be of use in further design and development of similar systems.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 21 September 2023

Robert Faff, David Mathuva, Mark Brosnan, Sebastian Hoffmann, Catalin Albu, Searat Ali, Micheal Axelsen, Nikki Cornwell, Adrian Gepp, Chelsea Gill, Karina Honey, Ihtisham Malik, Vishal Mehrotra, Olayinka Moses, Raluca Valeria Ratiu, David Tan and Maciej Andrzej Tuszkiewicz

The authors passively apply a researcher profile pitch (RPP) template tool in accounting and across a range of Business School disciplines.

Abstract

Purpose

The authors passively apply a researcher profile pitch (RPP) template tool in accounting and across a range of Business School disciplines.

Design/methodology/approach

The authors document a diversity of worked examples of the RPP. Using an auto-ethnographic research design, each showcased researcher reflects on the exercise, highlighting nuanced perspectives drawn from their experience. Collectively, these examples and associated independent narratives allow the authors to identify common themes that provide informative insights to potential users.

Findings

First, the RPP tool is helpful for accounting scholars to portray their essential research stream. Moreover, the tool proved universally meaningful and applicable irrespective of research discipline or research experience. Second, it offers a distinct advantage over existing popular research profile platforms, because it demands a focused “less”, that delivers a meaningful “more”. Further, the conciseness of the RPP design makes it readily amenable to iteration and dynamism. Third, the authors have identified specific situations of added value, e.g. initiating research collaborations and academic job market preparation.

Practical implications

The RPP tool can provide the basis for developing a scalable interactive researcher exchange platform.

Originality/value

The authors argue that the RPP tool potentially adds meaningful incremental value relative to existing popular platforms for gaining researcher visibility. This additional value derives from the systematic RPP format, combined with the benefit of easy familiarity and strong emphasis on succinctness. Additionally, the authors argue that the RPP adds a depth of nuanced novel information often not contained in other platforms, e.g. around the dimensions of “data” and “tools”. Further, the RPP gives the researcher a “personality”, most notably through the dimensions of “contribution” and “other considerations”.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 1 March 2024

Frederic Ponsignon, David Alexandre Jaud, François Durrieu and Renaud Lunardo

Applying the stimulus-organism-response (S-O-R) theory in a wine museum context, this paper aims to examine how and why experience design characteristics influence visitor…

Abstract

Purpose

Applying the stimulus-organism-response (S-O-R) theory in a wine museum context, this paper aims to examine how and why experience design characteristics influence visitor satisfaction, particularly investigating the role of epistemic (learning) and hedonic (having fun) values as the underlying mechanisms of this relationship.

Design/methodology/approach

The authors collected field survey data from 652 visitors at a world-leading wine museum. The authors tested the research model on ten modules of the museum using path analysis and a bootstrap approach; the authors further conducted mediation analyses to test how the design of the museum’s modules influenced perceived value and satisfaction.

Findings

Content comprehensibility and surprise, as well as interactivity and ease of use, are core design characteristics that drive visitor satisfaction. More significantly, hedonic and epistemic values play a significant mediating role in influencing the relationship between design characteristics and visitor satisfaction.

Practical implications

The authors provide clear and actionable recommendations to help managers design museums that provide educational, entertaining and satisfying visitor experiences.

Originality/value

To the best of the authors’ knowledge, this is the first study to apply the S-O-R theory in a wine museum context. The significance of this study lies in demonstrating how and why experience design characteristics support the creation of an edutainment visitor experience that drives visitor satisfaction.

Details

International Journal of Contemporary Hospitality Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 6 March 2024

Bianca Sousa, João J.M. Ferreira, Shital Jayantilal and Marina Dabic

The purpose of this paper is to provide a comprehensive framework that identifies thematic clusters and their interconnections within Global Talent Management (GTM), global…

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Abstract

Purpose

The purpose of this paper is to provide a comprehensive framework that identifies thematic clusters and their interconnections within Global Talent Management (GTM), global careers and talent management (TM).

Design/methodology/approach

In this paper, this study conducted a co-citation analysis using bibliographic data to unveil the intellectual connections and relationships among thematic articles related to GTM sourced from the Web of Science.

Findings

This review highlights three key research themes: experiences working abroad, TM approaches and the complex nature of GTM as a living system.

Research limitations/implications

The main limitation of this research is the sample itself. Content analysis based on the co-citation method resulted in some more recent releases being omitted.

Practical implications

The practical implications of the paper include providing a structured framework for understanding the complexities of GTM.

Social implications

Research into the academic literature in this area is divided into various clusters, empirically demonstrating how GTM and global mobility are intertwined, revealing the need for us to more thoroughly comprehend the social ramifications of GTM practices and activities and the need to further analyse the influencing social aspects in a GTM strategy, like diversity, increased mobility and virtual reality.

Originality/value

The analysis revealed the emergence of three distinct thematic groups: (1) global work experiences, (2) TM approaches and (3) GTM.

Details

Journal of Global Mobility: The Home of Expatriate Management Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-8799

Keywords

Article
Publication date: 28 March 2024

Rachel Wang, Rosa Codina, Yan Sun and Xiaoyu Ding

The COVID-19 pandemic has prompted the fast growth of online music festivals. This paper explores how festivalgoers' experience affects their satisfaction and drives their loyalty…

Abstract

Purpose

The COVID-19 pandemic has prompted the fast growth of online music festivals. This paper explores how festivalgoers' experience affects their satisfaction and drives their loyalty to re-attend online music festivals in China.

Design/methodology/approach

Based on an understanding of the music festival experience and the characteristics of live-streamed performances, this paper investigates five factors that affect festivalgoers' satisfaction and loyalty, namely the music experience, ambience experience, separation experience, social experience and novelty experience. The relationships between festivalgoers' experience, satisfaction and loyalty are also explored using structural equation modelling techniques.

Findings

The empirical results suggest that four of the above-mentioned five factors of the online music festival experience directly affect festivalgoers' satisfaction and loyalty. The online mode is a rapid adaptation of and preferred alternative to offline music festivals, whilst the creation of the experience, along with satisfaction with and loyalty to the online music festival, are determined by different factors compared to offline modes. Overall festival satisfaction positively enhances the relationship between festivalgoers' experience and loyalty to online music festivals.

Practical implications

This study offers a range of practical and managerial implications for organisers of online music festival, similar activities such as live-streaming concerts and stage performances and hybrid events.

Originality/value

This study explores a phenomenon that has evolved quickly since COVID-19 and will, potentially, have an ongoing and enduring impact on the music festival sector. It differentiates the understanding of festivalgoers' experience in online and offline modes, which is a new addition to the literature. It also enriches the theoretical understanding of the experience of, satisfaction with and loyalty to online music festivals.

Details

International Journal of Event and Festival Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1758-2954

Keywords

Article
Publication date: 16 October 2023

Taehyung Kim, Chul Chung, Chris Brewster and Sang-Hyeak Yoon

This study aims to examine whether and why subsidiary-unit managers’ prior international work experiences across multinational enterprises’ (MNEs) home and host countries impact…

Abstract

Purpose

This study aims to examine whether and why subsidiary-unit managers’ prior international work experiences across multinational enterprises’ (MNEs) home and host countries impact their subsidiary-unit performance, considering the mediating effect of their advice networks.

Design/methodology/approach

A survey on 222 subsidiary-unit managers (154 parent country nationals [PCNs] and 68 host country nationals [HCNs]) of a Korean MNE operating in China, Vietnam, Thailand, Singapore, Hungary and Slovakia was conducted. The authors analyzed the data using partial least square structural equation modeling, multigroup analysis and bootstrapping techniques.

Findings

PCN subsidiary managers with more prior international work experience manage better-performing units due to the strength of the manager’s advice networks across local parties. However, for HCN subsidiary managers, this study did not find such mediating roles of the size and strength of their advice networks in the MNE home country.

Originality/value

This study provides novel insights and empirical evidence about the effect of the length of prior international work experience of subsidiary managers on their advice-seeking networks and subsidiary-unit performance. In addition, it draws on and add to social capital theory about how international work experience impacts dealing with local businesses and the relationship with corporate headquarters.

Details

Multinational Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1525-383X

Keywords

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