Search results

In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals.

To better understand the social images of accountants, the authors adopt a structural approach based on the big five model (BFM) of personality. The authors test this approach on a Portuguese community sample (N = 727) using a questionnaire survey. The results are analyzed considering the socioanalytic theory.

The results suggest the existence of a stereotype dominated by features of conscientiousness, which is related to the superior performance of work tasks across job types. This feature comprises the core characteristics of the traditional accountant stereotype, which survives in a context challenged by financial scandals and crises. The findings highlight the social acceptance of accountants as an occupational group but do not suggest the possibility of accountants benefiting from the highest levels of social status when considered in relation to the traditional accountant stereotype.

By combining the BFM and the socioanalytic theory, this study provides a unique theoretical approach to better understand the social images of accountants. The findings demonstrate the suitability of using the BFM to study the social perceptions of accountants. They also indicate a paradox based on the survival of the traditional stereotype. This stereotype appears to be resistant to scandals and financial crisis, instead of being impaired, giving rise to another prototype with concerns about integrity.

The main aim of this study is to highlight the significance of fostering social capital and improving the quality of work life (QWL) for the well-being of healthcare workers. The second objective of this research is to address a notable gap in the current knowledge by examining the mediating influence of QWL on the relationship between work-related social capital and life satisfaction within the healthcare profession.

This study used a cross-sectional research methodology to examine the complex relationships among the variables and included a sample of 330 individuals who are employed full-time in the healthcare profession in the North Indian Region.

The study confirms all research hypotheses, showing that social capital improves work life. Thus, work-life quality improves life satisfaction significantly. The mediation analysis in this study used bootstrapping to show that work-life quality mediates the association between social capital and life satisfaction.

Addressing social support issues and using effective human resource management tactics can improve employees’ work life and satisfaction. The findings are essential in collectivistic cultures because strong workplace relationships improve professional welfare.

This study differentiates itself by analysing social capital and QWL as multi-dimensional constructs inside the workplace, ensuring the results’ correctness and validity. This study provides a distinct viewpoint for scholars and practitioners, enhancing comprehension of the correlation between life satisfaction and work-related social capital within the healthcare industry.

The 1997-98 financial crisis has had a profound effect on how East Asian economies the role of the IMF and its strategic interests relative to those of the United States in the international financial regime. It has prompted them to create a regional mechanism for financial and monetary cooperation, ranging from deeper policy dialogue and surveillance, to a system of financial cooperation, and common exchange rate arrangements. This paper analyses the economic and strategic motivations behind this and outlines recent developments in financial cooperation in East Asia to provide possible directions for the future.

A network of bilateral swap arrangements under the Chiang Mai Initiative(CMI) needs stronger policy dialogue and surveillance to develop into a regional financing facility, a sort of East Asian IMF. The facility plays a role as an regional lender of last resort, providing short-term funds to a member country facing a temporary liquidity shortage and for market intervention to stabilize foreign exchange rate. East Asian countries need to achieve regional exchange rate stability. In the long run, the region may develop a common currency arrangement, but it cannot be expected in the very near future because there is no convergence of macroeconomic conditions, economic structure and systems. A realistic approach would be for East Asian developing countries to adopt a currency basket system to minimize the impact of dollar/yen exchange rate volatility on their economies. Strong political will and a vision for regional integration will be required to introduce it.

The intangible assets of a company have been presented by national and international surveys as a resource to influence the creation of value and the increase in organizational performance. In view of this, this study aims to analyze the relationship between intangibility and the performance of companies in Latin America.

For this purpose, multiple regression with panel data was used and three perspectives for measuring intangible resources were defined: representativeness of the intangible asset, accounting measure for measuring the intangible, degree of intangibility and Tobin’ Q, the latter two representing economic and financial measures to determine intangibility. The study covered the period from 2011 to 2017 with a sample of 1,236 publicly traded companies located in some Latin American countries, namely, Argentina, Brazil, Chile, Colombia, Mexico and Peru.

The results demonstrated the existence of a significant and positive relationship between the variables of intangibility, degree of intangibility and Tobin’s Q, and the performance variables, return on assets, operating margin and asset turnover, reinforcing the study hypothesis that the greater the investment in intangible resource, the greater the company’s performance.

The limitations of this study involve the lack of complete information about intangible resources in the financial statements of some companies and some countries, making it hard to analyze the proposed relationship more broadly and accurately. Another limitation involves the causal relationship that may have existed between the regressors of the models defined in the study and their error, thus generating an endogeneity problem in the proposed models. It is recommended for future research to use specific methods to mitigate possible problems of endogeneity in regressions.

Mainly the possibility of deepening the relationship between intangibility and business performance, thus obtaining new knowledge through the reflexes of this relationship on companies in Latin American countries, finding more consistent results.

The study contributes to the decision-making process in the business world by informing the primary users of accounting information such as investors, administrators, accountants, regulators and creditors.

This research contributes by addressing a theme whose studies present many gaps, making it possible to deepen the relationship between intangibility and business performance and gain new knowledge through the reflexes of this relationship on companies in Latin American countries.

Smartphones play an integral part in many children's lives. Their constant presence in various contexts and the multitude of affordances they present have a tremendous effect on how childhoods are lived today. One important aspect is the way children's interaction with smartphones can affect relationships and particularly generational relations. In this explorative study, we investigated Azerbaijani children's interaction with smartphones in the family and at school using the sociomaterial and relational approaches. Thinking relationally, we followed children's stories to unravel how smartphones can mediate different types of behavior and assist children in negotiating their place in generational order with the adults in their lives. Analyses suggest that smartphones can both present children with bargaining power to negotiate pleasure and fun as well as means to reinforce the generational order by children themselves. The findings point out that children often transfer social norms and expectations placed on them to the ways they use smartphones.

The concept of productivity is central to performance management and decision-making, although it is complex and multifaceted. This paper aims to describe a methodology based on the use of Big Data in a cluster analysis combined with a data envelopment analysis (DEA) that provides accurate and reliable productivity measures in a large network of retailers.

The methodology is described using a case study of a leading kitchen furniture producer. More specifically, Big Data is used in a two-step analysis prior to the DEA to automatically cluster a large number of retailers into groups that are homogeneous in terms of structural and environmental factors and assess a within-the-group level of productivity of the retailers.

The proposed methodology helps reduce the heterogeneity among the units analysed, which is a major concern in DEA applications. The data-driven factorial and clustering technique allows for maximum within-group homogeneity and between-group heterogeneity by reducing subjective bias and dimensionality, which is embedded with the use of Big Data.

The use of Big Data in clustering applied to productivity analysis can provide managers with data-driven information about the structural and socio-economic characteristics of retailers' catchment areas, which is important in establishing potential productivity performance and optimizing resource allocation. The improved productivity indexes enable the setting of targets that are coherent with retailers' potential, which increases motivation and commitment.

This article proposes an innovative technique to enhance the accuracy of productivity measures through the use of Big Data clustering and DEA. To the best of the authors’ knowledge, no attempts have been made to benefit from the use of Big Data in the literature on retail store productivity.

We implement an inductive, case study approach to explore the motivations and methods of five successful social entrepreneurs. Our findings show that founders noticed, felt, and responded to someone else's pain, demonstrating compassion as the genesis of the business venture. Successful social innovation, however, was the result of the creation of an organization structured to include diverse stakeholder input and participation in the decision-making process. Thus, compassion motivates entrepreneurs to pursue broad gains as opposed to singular interests and enhances a willingness to incorporate others' ideas through an open-strategy process. Our study suggests that interaction with stakeholders can impact the structure of the firm, the business model it employs, and intended and unintended business consequences.

Data breaches are an increasing phenomenon in today's digital society. Despite the preparations an organization must take to prevent a data breach, it is still necessary to develop strategies in the event of a data breach. This paper explores the key recovery areas necessary for data breach recovery.

Stakeholder theory and three recovery areas (customer, employee and process recovery) are proposed as necessary theoretical lens to study data breach recovery. Three data breach cases (Anthem, Equifax, and Citrix) were presented to provide merit to the argument of the proposed theoretical foundations of stakeholder theory and recovery areas for data breach recovery research.

Insights from these cases reveal four areas of recovery are necessary for data breach recovery – customer recovery, employee recovery, process recovery and regulatory recovery.

These areas are presented in the data recovery areas model and are necessary for: (1) organizations to focus on these areas when resolving data breaches and (2) future data breach recovery researchers in developing their research in the field.