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1 – 10 of 243Xusen Cheng, Ying Bao, Triparna de Vreede, Gert-Jan de Vreede and Junhan Gu
The COVID-19 pandemic has generated unprecedented public fear, impeding both individuals’ social life and the travel industry as a whole. China was one of the first major…
Abstract
Purpose
The COVID-19 pandemic has generated unprecedented public fear, impeding both individuals’ social life and the travel industry as a whole. China was one of the first major countries to experience the COVID-19 outbreaks and recovery from the pandemic. The demand for outings is increasing in the post-COVID-19 world, leading to the recovery of the ride-sharing industry. Integrating protection motivation theory and the theory of reasoned action, this study aims to investigate ride-sharing customers’ self-protection motivation to provide anti-pandemic measures and promote the resilience of ride-sharing industry.
Design/methodology/approach
This study followed a two-phase mixed-methods design. In the first phase, the authors executed a qualitative study with 30 interviews. In the second phase, the authors used the results of the interviews to inform the design of a survey, with which 272 responses were collected. Both studies were conducted in China.
Findings
The present results indicate that customers’ perceived vulnerability of COVID-19 and perceived COVID protection efficacy (self-efficacy and response efficacy) are positively correlated with their attitude toward self-protection, thus leading to their self-protection motivation during the rides. Moreover, subjective norms and customers’ distrust appear to also impact their self-protection motivation during the ride-sharing service.
Originality/value
The present research provides one of the first in-depth studies, to the best of the authors’ knowledge, on customers’ protection motivation in ride-sharing services in the new normal. The empirical evidence provides important insights for ride-sharing service providers and managers in the post-pandemic world and promote the resilience of ride-sharing industry.
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Heba Hikal, Marwan Altarawneh, Ahmad AL-Hawamleh, Zaid Jaradat and Alya Elfedawy
This research focuses on the Metaverse's evolving trend and the potential application of blockchain technology in the accounting of virtual assets in this digital domain. The…
Abstract
This research focuses on the Metaverse's evolving trend and the potential application of blockchain technology in the accounting of virtual assets in this digital domain. The Metaverse introduces a new economy in which users may earn real-world revenue through virtual activities, necessitating the need for efficient and dependable virtual asset accounting. Blockchain technology, with its decentralized and immutable record, appears to be a viable answer to these problems. This chapter discusses the present status of blockchain technology for accounting for virtual assets in the Metaverse as well as its potential role for businesses and the economy. It also determines the technology's issues and limits and makes recommendations for further development. The findings indicate that blockchain technology has the potential to transform virtual asset accounting in the Metaverse by improving security, transparency, and consistency. However, scalability and legal/regulatory issues must be overcome before it can completely achieve its promise. Accounting experts, developers, and stakeholders interested in the convergence of blockchain technology and the Metaverse economy will find this chapter useful.
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Haitian Wei, Rasidah Mohd-Rashid and Chai-Aun Ooi
As a consequence of the proposal of the Carbon Neutral and Carbon Peak policy in 2020, the Chinese Government is paying more attention to developing sustainability performance…
Abstract
Purpose
As a consequence of the proposal of the Carbon Neutral and Carbon Peak policy in 2020, the Chinese Government is paying more attention to developing sustainability performance. This study aims to assess the direct influence of country-level and corporate anti-corruption measures on environmental, social and governance (ESG) and its three dimensions, besides ascertaining the moderating role of firm size.
Design/methodology/approach
This study used the system generalized method of moments on a sample of 820 Chinese listed firms from 2012 to 2021.
Findings
The findings show that country-level and corporate corruption negatively affect ESG performance. Corporate anti-corruption measures have a more pronounced positive influence on the sustainability performance of small firms than large firms due to the limited resources, lower political position and weaker refusal power of small firms.
Research limitations/implications
The study has great implications for governments, corporate boards and ESG rating agencies. Government and corporate boards should mitigate the risks of country-level and corporate corruption to attain sustainable development goals. Rating agencies should add country-level and corporate corruption into the ESG evaluation system.
Originality/value
Some empirical results have proven that anti-corruption measures help reduce the emission of carbon dioxide, but few evidence shows how country-level and corporate corruption affect ESG and its three dimensions.
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Changyu Wang, Jin Yan, Lijing Huang and Ningyue Cao
Drawing on information foraging theory and the SERVQUAL model, this study built a research model to investigate the roles of middle-aged and elderly short-video creators' online…
Abstract
Purpose
Drawing on information foraging theory and the SERVQUAL model, this study built a research model to investigate the roles of middle-aged and elderly short-video creators' online attributes in attracting short-video viewers to be their followers.
Design/methodology/approach
Taking Douyin (a famous short-video platform in China) as an example, this study used a sequential triangulation mixed-methods approach (quantitative → qualitative) to examine the proposed model by investigating both creators and viewers.
Findings
Viewers who clicked the “like” button for the middle-aged and elderly creators' videos are more likely to follow the creators. Viewers will believe that middle-aged and elderly creators who received more likes are more popular. Thus, middle-aged and elderly creators with more likes usually have more followers. Viewers usually believe that middle-aged and elderly creators who more frequently publish professional and high-quality videos have invested more effort and who have official verification also have a high level of authority and are recognized by the platform. Thus, middle-aged and elderly creators with more professional videos and verification usually have more followers. Moreover, verification, the number of videos and the professionalism of videos can enhance the transformation of viewers who liked middle-aged and elderly creators' videos into their followers, and thus strengthen the positive relationship between the number of likes and the number of followers; however, the number of bio words will have an opposite effect.
Practical implications
These findings have implications for platform managers, middle-aged and elderly creators and the brands aiming to develop a “silver economy” by attracting more followers.
Originality/value
This study researches short-video platforms by using a mixed-methods approach to develop an understanding of viewers' decision-making when following middle-aged and elderly creators based on information foraging theory and the SERVQUAL model from the perspectives of both short-video creators and viewers.
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Rafiu King Raji, Jian Lin Han, Zixing Li and Lihua Gong
At the moment, in terms of both research and commercial products, smart shoe technology and applications seem not to attract the same magnitude of attention compared to smart…
Abstract
Purpose
At the moment, in terms of both research and commercial products, smart shoe technology and applications seem not to attract the same magnitude of attention compared to smart garments and other smart wearables such as wrist watches and wrist bands. The purpose of this study is to fill this knowledge gap by discussing issues regarding smart shoe sensing technologies, smart shoe sensor placements, factors that affect sensor placements and finally the areas of smart shoe applications.
Design/methodology/approach
Through a review of relevant literature, this study first and foremost attempts to explain what constitutes a smart shoe and subsequently discusses the current trends in smart shoe applications. Discussed in this study are relevant sensing technologies, sensor placement and areas of smart shoe applications.
Findings
This study outlined 13 important areas of smart shoe applications. It also uncovered that majority of smart shoe functionality are physical activity tracking, health rehabilitation and ambulation assistance for the blind. Also highlighted in this review are some of the bottlenecks of smart shoe development.
Originality/value
To the best of the authors’ knowledge, this is the first comprehensive review paper focused on smart shoe applications, and therefore serves as an apt reference for researchers within the field of smart footwear.
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Lee Yen Chaw, Chun Meng Tang and Muhammad Ali
As the competition to retain current and attract new mobile payment app users intensifies, meeting users’ needs has become fundamental for mobile payment app service providers to…
Abstract
Purpose
As the competition to retain current and attract new mobile payment app users intensifies, meeting users’ needs has become fundamental for mobile payment app service providers to stay competitive. This study aims to investigate the relationship between users’ needs, users’ attitude towards mobile payment apps and users’ continuance intention to use mobile payment apps.
Design/methodology/approach
Following an exploratory sequential mixed methods research design, this study first conducted three focus groups in the qualitative phase to investigate issues or concerns faced by current users of mobile payment apps. The study then conducted an online questionnaire survey in the quantitative phase to collect responses from users of mobile payment apps. Partial least squares structural equation modelling was used to analyse 110 valid responses.
Findings
Findings show that usefulness (modelled as a second-order reflective construct consisting of three first-order reflective constructs, i.e. ease of use, acceptability and responsiveness), traceability and security had a statistically significant relationship with attitude towards mobile payment apps (which in turn had a statistically significant relationship with continuance intention to use mobile payment apps). It was also found that attitude towards mobile payment mediated the relationships between usefulness, traceability and security; and continuance intention to use mobile payment apps.
Practical implications
The findings of this study can help mobile payment app service providers and developers design apps that offer the functions and features that their users need.
Originality/value
Although some recent studies have investigated the adoption of mobile payments in the Malaysian context, few of these studies examined current users’ continuance intention to use mobile payment apps.
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Luca Menicacci and Lorenzo Simoni
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media…
Abstract
Purpose
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.
Design/methodology/approach
This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.
Findings
The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.
Practical implications
The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.
Social implications
The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.
Originality/value
This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.
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Rufeng Wang, Siqi Wang and Guoqu Deng
The expansion of bike-sharing enterprises has led to a series of social problems, and due to the high breakage rate and high recycling cost of bike sharing, enterprises are…
Abstract
Purpose
The expansion of bike-sharing enterprises has led to a series of social problems, and due to the high breakage rate and high recycling cost of bike sharing, enterprises are reluctant to maintain them. Therefore, government regulation does play a leading role in maintaining bike sharing. This study’s purpose is to investigate how the government should regulate the bike-sharing enterprises that maintain bicycles.
Design/methodology/approach
Firstly, the authors assume that there is only one bike-sharing enterprise and establish a game model that the government regulates the enterprise. Furthermore, the authors extend the model to the case that there are two competing enterprises in the market. Finally, through numerical analysis, the influence of various factors on the government strategy and revenue is analyzed.
Findings
The authors find that the regulatory probability of two enterprises are regulated by the government is larger than that of one enterprise. When two bike-sharing enterprises compete without government regulation, both will choose the non-self-discipline strategy, thus falling into the Prisoner's Dilemma. If the government regulates them, then both enterprises will choose the self-discipline strategy. Finally, through numerical analysis, it is found that the self-discipline behavior of bike-sharing enterprises is related to the government regulatory probability, the cost of self-discipline, the probability of being reported and the penalties. Interestingly, the cost of government regulation will not affect the regulation probability of government.
Practical implications
This research provides a theoretical reference for the government to make the regulation strategies of bike sharing and achieve the sustainable development of bike sharing.
Originality/value
This research provides a theoretical reference for the government to make the regulation strategies of bike sharing and achieve the sustainable development of bike sharing.
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Zhongyi Wang, Xueyao Qiao, Jing Chen, Lina Li, Haoxuan Zhang, Junhua Ding and Haihua Chen
This study aims to establish a reliable index to identify interdisciplinary breakthrough innovation effectively. We constructed a new index, the DDiv index, for this purpose.
Abstract
Purpose
This study aims to establish a reliable index to identify interdisciplinary breakthrough innovation effectively. We constructed a new index, the DDiv index, for this purpose.
Design/methodology/approach
The DDiv index incorporates the degree of interdisciplinarity in the breakthrough index. To validate the index, a data set combining the publication records and citations of Nobel Prize laureates was divided into experimental and control groups. The validation methods included sensitivity analysis, correlation analysis and effectiveness analysis.
Findings
The sensitivity analysis demonstrated the DDiv index’s ability to differentiate interdisciplinary breakthrough papers from various categories of papers. This index not only retains the strengths of the existing index in identifying breakthrough innovation but also captures interdisciplinary characteristics. The correlation analysis revealed a significant correlation (correlation coefficient = 0.555) between the interdisciplinary attributes of scientific research and the occurrence of breakthrough innovation. The effectiveness analysis showed that the DDiv index reached the highest prediction accuracy of 0.8. Furthermore, the DDiv index outperforms the traditional DI index in terms of accuracy when it comes to identifying interdisciplinary breakthrough innovation.
Originality/value
This study proposed a practical and effective index that combines interdisciplinary and disruptive dimensions for detecting interdisciplinary breakthrough innovation. The identification and measurement of interdisciplinary breakthrough innovation play a crucial role in facilitating the integration of multidisciplinary knowledge, thereby accelerating the scientific breakthrough process.
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Hazwani Shafei, Rahimi A. Rahman, Yong Siang Lee and Che Khairil Izam Che Ibrahim
Amid rapid technological progress, the construction industry is embracing Construction 4.0, redefining work practices through emerging technologies. However, the implications of…
Abstract
Purpose
Amid rapid technological progress, the construction industry is embracing Construction 4.0, redefining work practices through emerging technologies. However, the implications of Construction 4.0 technologies to enhancing well-being are still poorly understood. Particularly, the challenge lies in selecting technologies that critically contribute to well-being enhancement. Therefore, this study aims to evaluate the implications of Construction 4.0 technologies to enhancing well-being.
Design/methodology/approach
A list of Construction 4.0 technologies was identified from a national strategic plan on Construction 4.0, using Malaysia as a case study. Fourteen construction industry experts were selected to evaluate the implications of Construction 4.0 technologies on well-being using fuzzy Technique for Order Preference by Similarity to Ideal Solution (TOPSIS). The expert judgment was measured using linguistic variables that were transformed into fuzzy values. Then, the collected data was analyzed using the following analyses: fuzzy TOPSIS, Pareto, normalization, sensitivity, ranking performance and correlation.
Findings
Six Construction 4.0 technologies are critical to enhancing well-being: cloud & real-time collaboration, big data & predictive analytics, Internet of Things, building information modeling, autonomous construction and augmented reality & virtualization. In addition, artificial intelligence and advanced building materials are recommended to be implemented simultaneously as a very strong correlation exists between them.
Originality/value
The novelty of this study lies in a comprehensive understanding of the implications of Construction 4.0 technologies to enhancing well-being. The findings can assist researchers, industry practitioners and policymakers in making well-informed decisions to select Construction 4.0 technologies when targeting the enhancement of the overall well-being of the local construction industry.
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