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Article
Publication date: 23 May 2022

Nedra Ibrahim, Anja Habacha Chaibi and Henda Ben Ghézala

Given the magnitude of the literature, a researcher must be selective of research papers and publications in general. In other words, only papers that meet strict standards of…

Abstract

Purpose

Given the magnitude of the literature, a researcher must be selective of research papers and publications in general. In other words, only papers that meet strict standards of academic integrity and adhere to reliable and credible sources should be referenced. The purpose of this paper is to approach this issue from the prism of scientometrics according to the following research questions: Is it necessary to judge the quality of scientific production? How do we evaluate scientific production? What are the tools to be used in evaluation?

Design/methodology/approach

This paper presents a comparative study of scientometric evaluation practices and tools. A systematic literature review is conducted based on articles published in the field of scientometrics between 1951 and 2022. To analyze data, the authors performed three different aspects of analysis: usage analysis based on classification and comparison between the different scientific evaluation practices, type and level analysis based on classifying different scientometric indicators according to their types and application levels and similarity analysis based on studying the correlation between different quantitative metrics to identify similarity between them.

Findings

This comparative study leads to classify different scientific evaluation practices into externalist and internalist approaches. The authors categorized the different quantitative metrics according to their types (impact, production and composite indicators), their levels of application (micro, meso and macro) and their use (internalist and externalist). Moreover, the similarity analysis has revealed a high correlation between several scientometric indicators such as author h-index, author publications, citations and journal citations.

Originality/value

The interest in this study lies deeply in identifying the strengths and weaknesses of research groups and guides their actions. This evaluation contributes to the advancement of scientific research and to the motivation of researchers. Moreover, this paper can be applied as a complete in-depth guide to help new researchers select appropriate measurements to evaluate scientific production. The selection of evaluation measures is made according to their types, usage and levels of application. Furthermore, our analysis shows the similarity between the different indicators which can limit the overuse of similar measures.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 54 no. 5
Type: Research Article
ISSN: 2059-5891

Keywords

Open Access
Article
Publication date: 10 June 2024

David Castillo-Merino, Josep Garcia-Blandon and Gonzalo Rodríguez-Pérez

This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

Abstract

Purpose

This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

Design/methodology/approach

The research is based on in-depth, semistructured interviews with partners of the main audit firms operating in the Spanish market. This qualitative approach provides a precise identification of the cause-effect relationships of the new measures introduced by the European audit regulation.

Findings

The findings indicate that, based on auditors’ opinions, the costs of the main regulatory changes outweigh the benefits. The European Union (EU) Audit Regulation imposes more demanding provisions, such as an extended auditor’s report, mandatory audit firm rotation, more banned nonaudit services and stricter quality controls, resulting in substantial side effects on audit activity and the audit market. This could undermine the objective of enhancing the quality of audit services.

Originality/value

To the best of the authors’ knowledge, this is the first study to analyze the effect of the 2014 EU regulatory reform on audit activity, audit market and audit outcome based on auditors’ perceptions. The findings may be of interest to academics, professionals and regulators alike, as they offer valuable insights for assessing the effectiveness of the new audit provisions. Additionally, the qualitative methodology used facilitates a causal analysis of the key elements introduced by the regulations, potentially paving the way for future research avenues.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 3 July 2024

Aishah Binti Tamby Omar, Rasidah Arshad and Rosmah Mat Isa

This study aims to examine the relationship between tie strength and poor asnaf student’s normative commitment and its impact on behaviour.

Abstract

Purpose

This study aims to examine the relationship between tie strength and poor asnaf student’s normative commitment and its impact on behaviour.

Design/methodology/approach

A sample of 129 poor asnaf students participated in this study. SMART-PLS 3.2.8 was used to analyse the data.

Findings

The findings show that the tie strength dimension (trust, emotional intensity, mutual confiding and relational exchange) positively relates to poor asnaf student’s normative commitment. Also, the result shows that poor asnaf students’ normative commitment is positively related to recipient behaviour.

Research limitations/implications

This study focuses on poor asnaf students receiving zakat financial education aid.

Practical implications

The findings provide valuable information on the factors that encourage poor asnaf students’ normative commitment. Related parties, such as the zakat institution, could use these findings to plan further action to enhance the poor asnaf student’s normative commitment and behaviour.

Originality/value

The study showed that the social tie strength framework could be used to determine the variables affecting poor asnaf student’s normative commitment and behaviour.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 1 August 2024

Yoshifumi Bizen and Yosuke Tsuji

This study aims to investigate the effects of sponsorship on organizational identification among employees of companies that sponsor individual athletes from the perspective of…

Abstract

Purpose

This study aims to investigate the effects of sponsorship on organizational identification among employees of companies that sponsor individual athletes from the perspective of internal marketing.

Design/methodology/approach

An online survey was conducted in July 2021 targeting employees of Company A. Specifically, employees were invited to participate via email notifications sent through the company's intranet. To clarify the impact of company sponsorships for individual athletes on employee organizational identification, this study focused on the relationship between Company A and an athlete they support. Psychometric scales were used to measure the factors of the hypothetical model, such as sponsor fit and attitudes toward sponsorship. The analysis was conducted using IBM SPSS 28.0 and AMOS 25 Graphics, and the hypotheses were tested using structural equation modeling.

Findings

We collected a total of 365 survey responses in two weeks. All the hypotheses in this study were supported, indicating that athlete identification and brand knowledge had a significant positive effect on perceived sponsor fit. In addition, attitudes toward the employer significantly have positive relationships with brand commitment and organizational identification. This study showed that perceived sponsor fit plays an important role in employee perceptions of sponsorship. Athlete endorsement is effective from an internal marketing perspective.

Research limitations/implications

The limitation of this study is the selection of the research subject. Conducting the same survey targeting individual athletes with different characteristics may lead to discoveries about the impact of corporate sponsorship on employee organizational identification.

Practical implications

The practical implication of this study is that business executives should also use sponsorship for individual athletes as a means to unify and motivate their employees. In selecting athletes for sponsorship, it is necessary to select individuals who fit the company image. In this process, listening to employees' opinions may help select the most suitable athlete who matches the company's image.

Originality/value

Many studies conducted on sports sponsorship have focused on the impact on potential customers, from external marketing. Even in studies examining the effects of sports sponsorship on employees, the sponsored subjects are typically teams or events. Therefore, the originality of this study lies in examining the impact of athlete endorsement on the company's employees from the perspective of internal marketing.

Details

International Journal of Sports Marketing and Sponsorship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1464-6668

Keywords

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