Search results

Although photographs in sustainability reports are useful in conveying complex messages, they may also be used to manipulate the presentation of disclosures to exploit the limited cognitive processing capacity of humans. Therefore, this paper aims to examine the features of photographs aimed at capturing individuals’ attention through visual structures and evoking specific emotions through carefully chosen content. Furthermore, it examines whether such framing practice is explained by incentives for legitimizing behaviours and influencing reputation.

The authors conduct a content analysis of photographs in 154 sustainability reports published by US companies. The authors captured the nature of photographs, the context in which they are being used, their themes and emotional content and layout and interaction features to understand how photographs are used for attribute framing to influence information processing. Furthermore, the authors statistically examine the framing practice between companies with different characteristics to identify any patterns for the impression management use of photographs in sustainability reports.

Photographs are often large with a horizontal orientation to capture attention and show content viewed at eye level and in either medium or close-up shots to engage viewers. Furthermore, photographs are emotionally loaded with different themes such as depictions of people, technology and nature. These themes are used to predominately evoke positive emotions of awe, nurturance, pride, amusement and attachment. This practice is often used by companies in environmentally sensitive areas that have close consumer relationships or are covered controversially in the media.

The authors reveal reporting practices and identify photographic features that attract attention and convey emotions that go beyond aesthetic qualities. This is important because emotions conveyed through photographs can be potentially misleading and influence judgements subconsciously.

The purpose of this paper is to determine what aspects of board independence, in terms of board structure and characteristics of non‐executive directors (NEDs), are associated with effective monitoring of management, as evidenced through lower levels of earnings management.

This paper examines the effectiveness of board independence requirements under the 2003 Australian Stock Exchange (ASX) Principles of Good Corporate Governance and Best Practice Recommendations (POGCG) for a sample of 231 firms listed on the ASX in the financial year 2005. The associations of board composition, share ownership and compensation of NEDs with the level of earnings management are estimated. To explore the characteristics of NEDs that are important for effective monitoring, NEDs are separated into “grey” (affiliated) directors and independent directors and compensation is separated into variable and fixed components.

The results of the paper indicate a positive relation between earnings management and share ownership of NEDs, particularly that of grey directors. There is a negative relation between NED compensation and the level of earnings management, particularly the fixed compensation component for independent directors.

This paper is important to shareholders, academics and policy makers because it shows the type of remuneration and ownership levels for NEDs that are consistent with good corporate governance. NEDs are more effective monitors when independent directors are compensated more as a fixed amount that is not related to the firm's performance. The compensation of grey directors is not associated with the level of earnings management. On the other hand, NEDs are less effective monitors as share ownership by grey directors increases. The share ownership of independent directors is not associated with the level of earnings management. To ensure the independence of the board and enhance its ability and incentives to effectively monitor management, the paper recommends that remuneration of NEDs should be a fixed amount, and the share ownership of NEDs should be limited.

The findings provide guidance as to the meaning of board independence, in terms of the payments and returns that NEDs receive from a company. The results provide support for recommendation 2.1 in the ASX's POGCG that requires the majority of the board to be independent directors. The paper highlights the need for boards to be careful when choosing and rewarding NEDs.

The purpose of this paper is to identify some key issues for the analysis of corporate governance based on the papers within this special issue including the Guest Editor's perspectives.

The five papers included in this special issue are summarized and their main contribution to the literature is highlighted.

The paper collectively deal with the role and impact of corporate boards on the quality of information provided to capital markets.

The theoretical and empirical research included in the special issue advance the understanding of corporate governance which provides impetus for practitioner and policy change.

The normative concepts of best practice need to be validated by empirical testing in the context of firms and their institutional settings. This suite of papers provides evidence of the effectiveness of corporate governance in improving accounting quality.

This study aims to investigate the consumer acceptance of robots in hotels before and after COVID-19, with a specific emphasis on whether COVID-19 had a significant effect on the acceptance of robots by hotel guests and whether guests had higher levels of acceptance of hotel robots since the initial COVID-19 outbreak was brought under control in China.

The sample for this research included Chinese hotel guests before and after COVID-19, with 247 responses obtained before its outbreak and a further 601 responses gathered after. Several hypotheses were developed and tested in a pseudo-experimental design.

The results showed that COVID-19 increased hotel guest acceptance of robots. After COVID-19, the perceived importance of the usefulness, social influence, attitude and value of robots increased, while the perceived importance of the ease of use and anthropomorphism of robots decreased. As a contactless service, the usefulness of robots was more valued by customers. This led customers to lower their requirements for the ease of use of robots. In addition, people were more concerned about the social influences on robot use.

Hotel guest attitudes and behavioral intentions toward robots and the services they can provide are changing. However, whether this change is purely ephemeral and motivated by a pragmatic stance triggered by COVID-19 remains to be established.

The hospitality industry is encouraged to create a new profile of guests in terms of their favorable or unfavorable disposition toward being served by robots. Hotels should consider the deployment of robots according to the demographic characteristics of customers (e.g. according to guest age levels).

This research demonstrated that major crises affect customer attitudes and behaviors toward new technologies. COVID-19 resulted in guests paying more attention to the advantages of services offered by hotel robots as a means of reducing the probability of contagion.

疫情前后酒店机器人非接触式服务的技术接受度对比研究

摘要

本研究调查了新冠疫情爆发前后酒店顾客对机器人接受程度的变化, 重点研究了新冠疫情是否对机器人的潜在接受程度有显著影响, 以及自疫情在中国得到控制以来, 顾客对酒店机器人的接受程度是否有所提高。

本研究的样本主要是新冠疫情爆发前后的中国酒店顾客, 在疫情爆发前收集了217份样本, 在疫情爆发后收集了601份样本。研究提出了若干假设, 并采用伪实验设计进行了检验。

结果显示, 新冠疫情的爆发提高了酒店顾客对机器人的潜在接受度。新冠疫情后, 机器人的有用性, 社会影响, 态度和价值的影响增加了, 而机器人的易用性和拟人化的影响降低了。由于机器人的无接触服务, 使得顾客更加关注有用性。这导致顾客对易用性的关注降低。此外, 顾客更加关注使用机器人的社会影响。

酒店顾客对机器人服务的态度和行为意图正在发生变化。然而, 这一变化是否是短暂的, 只是由新冠疫情驱动的, 仍有待确定。

我们鼓励酒店业根据客人对机器人的接受/不接受程度来创建一个新的客户档案。酒店也可以根据顾客的人口统计学特征（比如年龄）来部署机器人。

这项研究表明, 重大灾难会影响顾客对新技术的态度和行为。 COVID-19的爆发导致客人更加关注酒店机器人的服务优势（降低传染概率）。

Aceptación de la tecnología antes y después de la pandemia del COVID-19: Servicios ofrecidos por robots en hoteles

Resumen

Esta investigación analiza la aceptación por parte de clientes del uso de robots en hoteles antes y después del comienzo de la pandemia del COVID-19, prestando una atención especial a si dicha pandemia ha tenido un efecto significativo sobre los niveles de aceptación de robots por parte de clientes en hoteles en China a raíz de la pandemia del COVID-19.

La muestra de este estudio incluye clientes de hoteles en China encuestados antes y después del brote de COVID-19, con 247 cuestionarios recogidos antes del brote y otros 601 después del mismo. Este estudio incluye una serie de hipótesis puestas a prueba adoptando un diseño de investigación de carácter pseudo-experimental.

Los resultados de este estudio apuntan a que el brote de COVID en China conllevó un incremento en la proporción de los clientes de hoteles propensos a aceptar el uso de robots en este contexto. Después de la pandemia, hubo un incremento en la percepción de la importancia de su utilidad, influencia social, actitud y valor de los robots en este contexto, mientras que descendió la percepción de la importancia de la facilidad del use de robots y antropomorfismo descendió. Como servicio sin necesidad de contacto físico, la utilidad de los robots en hoteles fue más valorada por los clientes Esto produjo una disminución en los requisitos de los usuarios en lo referente a la facilidad del uso de robots en hoteles. Además, los participantes en esta encuesta se mostraron más propensos a valorar la influencia sobre la sociedad del uso de robots.

La actitud de clientes de hoteles y su aceptación del uso de robots en este contexto, así como los servicios que éstos proveen están cambiando rápidamente. No obstante, aún no se sabe con certeza hasta que punto estos cambios son meramente efímeros y motivados por una actitud pragmática hacia la crisis creada por la pandemia del COVID-19.

El sector de la hostelería debería intentar desarrollar un perfil de clientes nuevo en lo referente a su grado de aceptación de los robots como parte de los servicios ofrecidos. Los hoteles deberían considerar el uso de robots en los servicios ofrecidos dependiendo de las características demográficas de sus clientes (ejem. Nivel de estudios y formación).

Este estudio demuestra que las crisis de gran magnitud, como lo es la pandemia actual de COVID-19, pueden afectar las actitudes y comportamientos del consumidor en lo referente al uso de nuevas tecnologías. La pandemia del COVID-19 ha llevado a muchos clientes de hoteles a prestar una mayor atención a las ventajas de los servicios ofrecidos por robots como forma de reducir las posibilidades de contagio.

The purpose of this paper is to explore educational researchers’ online literature searching and sourcing strategies.

Adopting a multiple-case study approach, the authors conducted interviews and compared strategies employed by three groups of researchers: less-experienced doctoral students, experienced doctoral students, and junior faculty.

The results showed that the three groups differed in four searching strategies and two sourcing strategies. The former included: using and modifying keywords, doing advanced searches to narrow down or expand results, chaining, and networking to retrieve literature, while the latter consisted of: evaluating and selecting multiple-source articles, and self-monitoring the multiple-source searching process. The findings also revealed that the experienced doctoral students and junior faculty were able to adopt searching and sourcing strategies flexibly and simultaneously for the purpose of determining more relevant and useful sources. The findings suggest that these researchers, especially the less-experienced students, need specialized training to acquire sourcing strategies in order to critically evaluate relevant information or scholarly work to fulfill their research purposes.

Information seeking, an essential part of scholars’ work, has been widely examined across disciplines. However, few studies have explored scholars’ searching and sourcing behaviors for online academic literature. This study fulfilled the research gap.

The paper aims to analyze cognitive attributes affecting the overall destination image perception of British, German and Russian tourists toward Antalya, a well-positioned mass tourism destination in the East Mediterranean region dominated by an all-inclusive (AI) system.

The paper is an empirical study using a structured questionnaire conducted in the summer of 2018 with 274 British, 179 German and 231 Russian tourists departing to their respective source markets from Antalya International Airport. The mean values are used as performance and correlation coefficients of the relationship between each cognitive image dimension and overall image evaluation is used to express importance.

The paper provides empirical insights that these three nationalities prefer Antalya as an AI holiday destination for different reasons and that each nationality demands attention to different factors of the destination for improvement or preservation.

This study provides specific recommendations for AI destinations such as Antalya for the German, British and Russian source markets. When other source markets or types of destinations are considered, the findings of this study should be re-considered. Utilization of the original and modernized importance performance analysis (IPA) plot interpretations in this research reveals a deeper understanding of current findings and provides a new perspective for further research and guidance for destination managers and marketers.

Utilization of both original and modernized IPA plot interpretation in this research not only reveals a deeper understanding of current findings but also provides a new perspective for future studies and guidance for destination managers and marketers.

Unlike the majority of destination image research, this study of destination image based on individual nationalities enables tailor-made destination image development according to diversified importance and performance of destination attributes affecting the overall destination image for each nationality.

This study aims to identify articles examining human-robot interaction and the effects of robotic systems on employment.

In this research, electronic searches were performed for articles published between 2000 and 2022 in Emerald, Springer, PubMed, Science Direct, Wiley and Google Scholar. In the searches of robotic systems with keywords such as “motivation, job satisfaction, job loss, performance, job giving,” 5 quantitative and 5 qualitative studies were included in the systematic review. The selected research was conducted using the Johanna Briggs Analytical Cross-Sectional Studies Checklist from the Joanna Briggs Institute (JBI) critical evaluation lists and the JBI Critical Appraisal Checklist for Qualitative Research, depending on their type. The included studies are mostly on employee-robot collaboration.

Although the majority of the articles examined in this study are included in keywords or titles, it is determined that there is a gap in descriptive quantitative studies in the literature on the effects of employee-robot collaboration, robotic systems and robotic systems on variables such as motivation, job satisfaction, job loss, performance and employment, although they do not mention a framework that directly investigates human-robot interaction and the effects of robotic systems on employment.

There are several limitations in this study. One of them is that, although the databases are comprehensively scanned, only studies published in English between 2000 and 2022 are included in the systematic review. Another limitation is the heterogeneity between studies.

As a result of the authors’ findings, the practical effects of the research are reflected as follows: It serves as a guide for future studies to fill the gap in the field, especially for academics and researchers working in the field of social sciences on robotic systems and intelligent automations. In addition to the qualitative studies on this subject, there is a need for the use of robotic systems in the field of human resources and management and quantitative studies with more sample sizes, especially at the corporate (firms) and individual (employees) level. Considering that the number of studies on this subject is very insufficient, this research is important in terms of shedding light on future studies.

The authors believe that the impact of robotic systems on employment is one of the few conceptual articles that systematically examines 6 dimensions (job satisfaction, performance, job loss, employment, motivation, employment).

The purpose of this paper is to investigate how R&D originality functions in an open innovation process after the introduction of knowledge spillovers (KSs).

To examine the research framework, the authors use hierarchical regression based on questionnaire data from 211 emerging enterprises in China.

Consistent with the proposed framework, the authors find that the KS effect mediates the positive relationship between openness and innovation performance. In addition, R&D originality weakens the impact of the KS effect on innovation performance.

One limitation is that the questionnaire survey the authors choose for data collection has some natural defects; furthermore, the testing method and research framework need to be improved.

Several implications of the findings for managerial practices are discussed.

First, the research expands the existing theoretical construct by introducing the KS effect into the open innovation process; second, the authors reveal the negative impact of R&D originality on the open innovation process.