Search results
1 – 9 of 9Kim-Lim Tan, Ivy S.H. Hii, Wenqian Zhu, Choi-Meng Leong and Eliver Lin
Leveraging the technology acceptance model (TAM) and the stimulus–organism–response (S–O–R) theory, this paper aims to investigate how the utilitarian and hedonic factors in…
Abstract
Purpose
Leveraging the technology acceptance model (TAM) and the stimulus–organism–response (S–O–R) theory, this paper aims to investigate how the utilitarian and hedonic factors in virtual reality (VR) technologies affect consumers' intention to travel in the endemic phase of COVID-19. At the same time, the study incorporated emotional engagement and two forms of trust as possible organisms for this model.
Design/methodology/approach
Through snowball sampling, data collected from 263 respondents were analysed using the partial least square structural equation modelling (PLS-SEM).
Findings
The findings revealed that among the different forms of hedonic and utilitarian factors, all but perceived entertainment has a significant positive relationship to emotional engagement. Additionally, emotional engagement positively influences trust in the product and seller. However, the results show that only trust in the seller has a significant relationship with travelling intention. Predictive analysis shows that the model displays a strong predictive power.
Originality/value
This study differentiates from the existing literature by investigating the effect of VR technologies on the two different forms of trust and emotional engagement on travelling intention. This study extends earlier studies by supplementing the explanatory perspective with a predictive focus, which is particularly important in making sound recommendations on managerial decision-making.
Details
Keywords
Kim-Lim Tan, Yuming Liu and Qiuting Ye
With the worsening of corporate fraud and consequential loss, the growing importance of truthful disclosure is globally advocated. This study aims to examine corporate…
Abstract
Purpose
With the worsening of corporate fraud and consequential loss, the growing importance of truthful disclosure is globally advocated. This study aims to examine corporate governance’s role in accountants’ intention to disclose fraudulent practices honestly. At the same time, this study examines intergender differences concerning the formation of the disclosure intention.
Design/methodology/approach
Based on the theory of planned behavior (TPB), data from 256 accountants working in China have been collected via an online survey. This data is subsequently analyzed with the partial least square (PLS) structural equation modeling method.
Findings
The results revealed that integrity and corporate governance significantly positively affect employees’ attitudes, subjective norms and perceived behavioral control toward disclosure intention. At the same time, it shows that only subjective norm and perceived behavioral control established a significant positive relationship with disclosure intention. It also shows that males display higher attitudes and perceived behavioral control in developing the intention.
Originality/value
This study helps understand accountants’ disclosure intention of fraud practices, especially during shock events such as the COVID-19 pandemic. To the best of the authors’ knowledge, this study is the first to extend the TPB incorporating corporate governance and integrity as antecedents to disclosure intention. At the same time, this study contributes to the existing literature by being the first attempt to investigate intergender differences. Finally, it advances the body of knowledge on employees’ behavior and contributes methodologically by introducing the PLS approach.
Details
Keywords
Kim-Lim Tan, Ivy S.H. Hii, Yijing Huang and Yaru Yan
Companies allowing employees to self-report business expenses face the risk of expense fraud because some occasionally engage in dishonest behavior to receive reimbursements for…
Abstract
Purpose
Companies allowing employees to self-report business expenses face the risk of expense fraud because some occasionally engage in dishonest behavior to receive reimbursements for their use. Drawing on the technology acceptance model, this study aims to investigate the effects of perceived usefulness, perceived ease of use and perceived security on the trust in e-reimbursement systems and the relationship with honest disclosure intention.
Design/methodology/approach
A self-administered questionnaire was distributed to 254 respondents, with the partial least squares structural equation modeling used to analyze the data.
Findings
The findings showed that perceived security and perceived usefulness explained trust in e-reimbursement systems, whereas perceived ease of use had no significant effect on it. Corporate governance and trust in e-reimbursement systems have a positive relationship with whistleblowing intention. At the same time, corporate governance mediates the relationship between trust in e-reimbursement systems and honest disclosure intention.
Originality/value
This study sheds light on using e-reimbursement systems within organizations to prevent fraudulent reimbursements and offers recommendations to management on enhancing employees’ intention to engage in honest disclosure behavior through e-reimbursement systems.
Details
Keywords
Kim-Lim Tan, Adriel K.S. Sim, Steffi Sze-Nee Yap, Sanhakot Vithayaporn and Ani Wahyu Rachmawati
Meaningful work is gaining importance in the core domains of human resources research. However, there is confusion regarding what constitutes meaningful work and its determinants…
Abstract
Purpose
Meaningful work is gaining importance in the core domains of human resources research. However, there is confusion regarding what constitutes meaningful work and its determinants and outcomes. Earlier studies have conflated conceptual and empirical arguments. Hence, researchers lack clear insights into factors related to employees' experiences of meaningfulness. This study aims to discuss the aforementioned issue.
Design/methodology/approach
The authorsconducted a systematic literature review (SLR) of 88 studies (2000–2020) meeting relevant criteria to identify dominant trends and significant gaps in the authors’ understanding of meaningful work.
Findings
This review identified six aspects to conceptualize meaningful work. At the same time, the authors highlighted the dominant theory and the instrument used to explain and measure meaningful work. Based on the same, the authors identified different groups of individual and organizational-level determinants and outcomes of finding meaning in work. The analysis also indicates that the comprehension of meaningful work was restricted because most data were obtained from the USA, Europe and certain regions of Asia. During this assessment, the authors observed that several studies emphasized individual-level effects, self-reporting and cross-sectional studies, which restricted the ability to make causal inferences.
Originality/value
This study extends earlier works where the authors stock-take existing research for the past 20 years and build on past trajectories to enrich the authors’ understanding of meaningful work. Unlike earlier works that focused on a specific domain, such as human resource development, this work differentiates by taking an integrated framework-based approach leveraging the antecedents, decisions and outcomes (ADO) and the theories, contexts and method (TCM) framework to consolidate and advance knowledge in the field thoroughly.
Details
Keywords
Kim-Lim Tan, Ivy S.H. Hii, Xin-Jean Lim and Caroline Y.L. Wong
Drawing on the stimulus-organism-response (SOR) model, this study examines how live-streaming shopping influences purchase intentions in young consumers. The multigroup analysis…
Abstract
Purpose
Drawing on the stimulus-organism-response (SOR) model, this study examines how live-streaming shopping influences purchase intentions in young consumers. The multigroup analysis is applied to understand the similarities and differences of factors that trigger purchase intentions among buyers and non-buyers in live-streaming shopping.
Design/methodology/approach
A snowball sampling was used to collect data from 507 Chinese consumers between June and September 2022 using Wenjuanxing, i.e., an online survey platform in China. The data was analyzed using the partial least squares method of structural equation modeling.
Findings
The findings revealed that amongst the three relational bonds, social and structural bonds were positively associated with trust, whereas financial bonds had no significant relationship with trust. This implies that while price discount might not have any significant relationship with trust, the social interactions that college students have with the live-streamers and their products build trust, which in turn translates to purchasing decisions. Comparing buyers and non-buyers, the results support that buyers have a higher level of trust in live-streaming shopping than non-buyers. This is indicative of the authentic and immersive experiences enjoyed by consumers in live streaming that generate structural bonds and foster stronger connections (relational bonds), thereby establishing trust.
Originality/value
This study is one of the first empirical studies targeting college students as participants in live streaming. These findings are expected to provide actionable insights to streamers especially in converting non-buyers to buyers in live-streaming broadcast.
Details
Keywords
Md. Abdul Alim, Kim-Lim Tan, Teck Weng Jee, Boo Ho Voon, Md. Julhaz Hossain and Md. Uzzal Mia
This paper focuses on the factors that affect entrepreneurs' performance in small and medium enterprises (SMEs) in the context of a developing nation. Despite the advances in this…
Abstract
Purpose
This paper focuses on the factors that affect entrepreneurs' performance in small and medium enterprises (SMEs) in the context of a developing nation. Despite the advances in this literature, examination of opportunity recognition in the same model with personal factors and environmental factors on entrepreneurs' performance is lacking.
Design/methodology/approach
A quantitative survey was carried out and the data sample of 198 SMEs entrepreneurs in Bangladesh was collected using quota sampling technique. Partial least squares-based structural equation modeling (PLS-SEM) was employed to test the hypothesized relationships.
Findings
The study found that the direct effect of personal and environmental factors significantly influences entrepreneurs' performance and opportunity recognition, and opportunity recognition significantly influences entrepreneurs' performance. The results further indicated that opportunity recognition mediates the relationships between environmental factors and entrepreneurs' performance, but not on the relationships between personal factors and entrepreneurs' performance.
Practical implications
The findings from the study guide SMEs entrepreneurs' performance by utilizing the opportunity recognition more efficiently and effectively. The study further enhances practitioners' understanding of the drivers and motivations of entrepreneurs within a developing nation context.
Originality/value
Although some previous studies already exist that discuss SMEs entrepreneurs' performance, there have been few studies focusing on opportunity recognition and mediation role of opportunity recognition, and far lesser in the context of a developing nation.
Details
Keywords
David Kofi Wuaku, Samuel Koomson, Ernest Mensah Abraham, Ummu Markwei and Joan-Ark Manu Agyapong
In the past few years, researchers across the world have been attracted to corporate governance (CG) and sustainability studies in the banking space. However, inconsistencies…
Abstract
Purpose
In the past few years, researchers across the world have been attracted to corporate governance (CG) and sustainability studies in the banking space. However, inconsistencies remain, which have created a lack of alignment in existing research. To address this problem, this paper aims to re-examines the CG–bank sustainability relationship using a qualitative design, which has been underused in the field, to generate in-depth, useful and novel analysis and insights that may hide behind the numbers.
Design/methodology/approach
A qualitative inquiry was conducted using key informants in Ghana’s banking industry. This study made use of purposive and snowball sampling techniques, an interview guide and the thematic approach to qualitative data analysis.
Findings
Firstly, this research finds that while larger boards do not promote bank sustainability, those who are independent and have diversified expertise and experiences do. Secondly, CEO duality can boost bank sustainability only if the CEO is actively engaged and performing. Thirdly, this study finds that foreign-owned and managed banks make more profits only if they have good knowledge of the local market.
Research limitations/implications
This research makes the call that upcoming researchers should replicate this research in other banking settings worldwide to validate the results.
Practical implications
Practical lessons for local and foreign-owned banks and their shareholders are discussed to advance the United Nations’ Sustainable Development Goal 8.
Originality/value
This research shares novel insights that offer clarity to the literature and move the CG and sustainability fields forward.
Details
Keywords
Frista Frista, Sidharta Utama and Sylvia Veronica Siregar
Purpose: This paper aims to study the impact of adoption eXtensible Business Reporting Language (XBRL) on earnings management.Design/methodology/approach: This study uses a sample…
Abstract
Purpose: This paper aims to study the impact of adoption eXtensible Business Reporting Language (XBRL) on earnings management.
Design/methodology/approach: This study uses a sample of all firms listed on the Indonesian stock exchange, except for finance and real-estate sectors from 2012 to 2019, with a total of 2,560 firms–years with panel data analysis.
Findings: Four findings in this study are listed as follow. First, the surprising result is that accrual earnings management increase after the adoption of XBRL. Second, after the adoption of XBRL, there was an increase in real earnings management. Third, the results of the study prove that the use of Big 4 auditors will weaken the increase in real earnings management after the adoption of XBRL. Finally, this study shows that after the adoption of XBRL, it turns out that both accrual and real earnings management experienced an increase.
Originality/value: This study contributes to providing an evaluation note to IDX regulators that the goals they want to achieve have not been achieved. This study provides empirical evidence for the debate over whether the adoption of XBRL is beneficial.
Details
Keywords
Pankaj B. Pathare, Mai AL-Dairi and Adil Al Mahdouri
This study aims to determine the influence of bruise damage generated from the impact test on the physical, chemical and nutritional responses of tomato fruit.
Abstract
Purpose
This study aims to determine the influence of bruise damage generated from the impact test on the physical, chemical and nutritional responses of tomato fruit.
Design/methodology/approach
The impact loading was applied from different heights. The impact energies for 20, 40 and 60 cm drop heights were 129.59, 259.18 and 388.77 mJ, respectively. The injured samples were kept for 48 hours at low (10 °C) and ambient (22 °C) storage temperatures. Weight loss, firmness, color, total soluble solids (TSS), lycopene and carotenoids were measured before the impact test (day 0) and after 48 hours of the impact and storage.
Findings
The drop height of 60 cm and storage at 22 °C showed the highest values in the bruised area. The impact from the 60 cm drop height significantly reduced weight, lightness, yellowness, hue, firmness, lycopene and carotenoids, particularly at 22 °C storage condition. Redness (a*) and color index (CI) showed a remarkable increase (p < 0.05) at 22 °C on tomatoes affected from the highest impact level (388.77 mJ) after 48 hours of storage. No pronounced significance was seen between TSS and drop heights. This study has confirmed that tomato bruising for a short-term storage period induces physiological changes at different storage temperature conditions.
Originality/value
The study can confirm the crucial role of inappropriate handling in increasing fresh produce loss within short-term storage. Also, this research can be considered as a guideline for transporters, handlers, processors, distributors and horticulture researchers in the fresh produce supply chain during postharvest operations.