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Article
Publication date: 23 April 2024

Abdullah S. Karaman, Ali Uyar, Rim Boussaada and Majdi Karmani

Prior studies mostly tested the association between carbon emissions and firm value in certain contexts. This study aims to advance the existing literature by concentrating on…

Abstract

Purpose

Prior studies mostly tested the association between carbon emissions and firm value in certain contexts. This study aims to advance the existing literature by concentrating on three indicators of greening in corporations namely resource use, emissions and eco-innovation, and examining their value relevance in the stock market at the global level. Furthermore, we deepen the investigation by exploring the moderating role of eco-innovation and the CSR committee between greening in corporations and market value.

Design/methodology/approach

The data for the study were retrieved from the Thomson Reuters Eikon database for the years between 2002 and 2019 and contain 17,961 firm-year observations which are analyzed through fixed-effects regression.

Findings

The results reveal that while resource usage is viewed as value-relevant by the market, the emissions and eco-innovation are not. However, despite eco-innovation per se not being value-relevant, its interaction with resource usage and emissions is value-relevant. Furthermore, CSR committees undertake a very critical role in translating greening practices into market value.

Research limitations/implications

While the results for emissions support the cost-concerned school, the findings for resource usage confirm the value creation school. Furthermore, the interaction effect of eco-innovation and CSR committee confirms the resource-based theory and stakeholder theory, respectively.

Practical implications

Investors regard eco-innovation-induced pro-environmental behaviors as value-relevant. These results propose firms replace eco-innovation at the focal point in developing environmental strategies and connecting other greening efforts to it. Moreover, CSR committees are critical to corporations in translating greening practices into firm value by developing and implementing disclosure and communication strategies.

Originality/value

The study’s originality stems from investigating the synergetic effect that eco-innovation and CSR committees generate in translating greening practices to greater market value at a global scale.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 28 November 2023

W. Marcus Lambert, Nanda Nana, Suwaiba Afonja, Ahsan Saeed, Avelino C. Amado and Linnie M. Golightly

Structural mentoring barriers are policies, practices and cultural norms that collectively disadvantage marginalized groups and perpetuate disparities in mentoring. This study…

Abstract

Purpose

Structural mentoring barriers are policies, practices and cultural norms that collectively disadvantage marginalized groups and perpetuate disparities in mentoring. This study aims to better understand structural mentoring barriers at the postdoctoral training stage, which has a direct impact on faculty diversity and national efforts to retain underrepresented groups in research careers.

Design/methodology/approach

A diverse sample of postdoctoral scholars (“postdocs”) from across the USA were asked to participate in focus groups to discuss their training experiences. The authors conducted five 90-min focus groups with 32 biomedical postdocs, including 20 (63%) women and 15 (47%) individuals from underrepresented racial/ethnic groups (URG).

Findings

A social-ecological framework was used to categorize both the upstream and downstream manifestations of structural mentoring barriers, as well as mentoring barriers, overall. Notable structural barriers included: academic politics and scientific hierarchy; inequalities resulting from mentor prestige; the (over) reliance on one mentor; the lack of formal training for academic and non-academic careers; and the lack of institutional diversity and institutional mentor training. To overcome these barriers, postdocs strongly encouraged developing a network or team of mentors and recommended institutional interventions that create more comprehensive professional development, mentorship and belonging.

Originality/value

For postdoctoral scientists, structural mentoring barriers can permeate down to institutional, interpersonal and individual levels, impeding a successful transition to an independent research career. This work provides strong evidence for promoting mentorship networks and cultivating a “mentoring milieu” that fosters a supportive community and a strong culture of mentorship at all levels.

Details

Studies in Graduate and Postdoctoral Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4686

Keywords

Article
Publication date: 5 December 2023

Rafiq Ahmad and Muhammad Rafiq

The digital contents (d-contents) are vulnerable to various threats either natural or manmade. Digital preservation is the plethora of a wide array of strategies necessary for the…

Abstract

Purpose

The digital contents (d-contents) are vulnerable to various threats either natural or manmade. Digital preservation is the plethora of a wide array of strategies necessary for the long-term preservation of digital objects. This study was carried out to assess the digital preservation practices for information resources in university libraries of Pakistan.

Design/methodology/approach

A quantitative survey based on a structured questionnaire was carried out to conduct the study. The questionnaire containing two sets of strategies (general and technical) was distributed amongst the whole population and received 90% response rate.

Findings

Overall, progressive implementation of general digital preservation practices was noted in these libraries like checking the digital collections for viruses, keeping the digital media in fire/water/theft proof locations, restricting unauthorized access, maintaining ideal humidity and temperature, and checking the digital media for functionality. Amongst the technical practices, only replication was in practice at a progressive rate, followed by metadata recording and media refreshing that was sometimes practiced in these libraries. The other technical practices were rarely or never practiced in these libraries. Significant variances in general and technical digital preservation practices were noted based on their physical locations (regional distribution).

Research limitations/implications

The study contributes a comprehensive set of digital preservation practices divided into general and technical types to conduct similar studies in other parts of the world.

Practical implications

The findings stress the need for national and institutional policies, funding streams and skill enhancement of library staff.

Originality/value

The study fills the literature gap and contributes a comprehensive set of digital preservation practices divided into general and technical types to conduct similar studies in other parts of the world.

Peer review

The peer-review history for this article is available at: https://publons.com/publon/10.1108/OIR-02-2023-0074

Details

Online Information Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1468-4527

Keywords

Article
Publication date: 29 August 2023

John J. Wild and Jonathan M. Wild

This study aims to investigate the relation between corporate social responsibility (CSR) and disclosure transparency by examining over 12,000 disclosures of financial statements…

Abstract

Purpose

This study aims to investigate the relation between corporate social responsibility (CSR) and disclosure transparency by examining over 12,000 disclosures of financial statements extending over 20 years. The purpose is to understand how CSR ratings relate to the level of disaggregation in financial statement line items. The study considers additional factors, such as firm size and governance, that can accentuate or moderate this relation.

Design/methodology/approach

This study applies regression analysis, including interactions, to test the magnitude of the relation between CSR ratings and disclosure transparency. CSR is measured as a composite score that ranks firms on their reputation over numerous indicators compiled by Morgan Stanley Capital International. Disclosure transparency is measured as the level of disaggregation in financial statement line items.

Findings

The study reveals evidence consistent with the notion that firms which are more CSR conscious are also more transparent with financial statements. Evidence shows that the level of transparency is more sensitive to changes in CSR for firms less CSR conscious. Firm size is found to moderate this relation, whereas enhanced governance accentuates it.

Originality/value

There is limited research on the relation between CSR ratings and disclosure transparency. To the best of the authors’ knowledge, this is the first empirical evidence on the relation between CSR ratings and the disaggregation of financial statement line items. Results from this study help us understand the drivers of disclosure transparency, which can aid regulators, investors and other stakeholders in knowing how such drivers impact managerial decisions on the disaggregation of financial statements. Accountants play a central role in producing transparent and disaggregated accounting disclosures, and their role is pivotal in effectively integrating CSR into accounting and reporting models.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access
Article
Publication date: 22 November 2023

Juliana Elisa Raffaghelli, Marc Romero Carbonell and Teresa Romeu-Fontanillas

It has been demonstrated that AI-powered, data-driven tools’ usage is not universal, but deeply linked to socio-cultural contexts. The purpose of this paper is to display the need…

Abstract

Purpose

It has been demonstrated that AI-powered, data-driven tools’ usage is not universal, but deeply linked to socio-cultural contexts. The purpose of this paper is to display the need of adopting situated lenses, relating to specific personal and professional learning about data protection and privacy.

Design/methodology/approach

The authors introduce the results of a case study based on a large educational intervention at a fully online university. The views of the participants from degrees representing different knowledge areas and contexts of technology adoption (work, education and leisure) were explored after engaging in the analysis of the terms and conditions of use about privacy and data usage. After consultation, 27 course instructors (CIs) integrated the activity and worked with 823 students (702 of whom were complete and correct for analytical purposes).

Findings

The results of this study indicated that the intervention increased privacy-conscious online behaviour among most participants. Results were more contradictory when looking at the tools’ daily usage, with overall positive considerations around the tools being mostly needed or “indispensable”.

Research limitations/implications

Though appliable only to the authors’ case study and not generalisable, the authors’ results show both the complexity of privacy views and the presence of forms of renunciation in the trade-off between data protection and the need of using a specific software into a personal and professional context.

Practical implications

This study provides an example of teaching and learning activities that supports the development of data literacy, with a focus on data privacy. Therefore, beyond the research findings, any educator can build over the authors’ proposal to produce materials and interventions aimed at developing awareness on data privacy issues.

Social implications

Developing awareness, understanding and skills relating to data privacy is crucial to live in a society where digital technologies are used in any area of our personal and professional life. Well-informed citizens will be able to obscure, resist or claim for their rights whenever a violation of their privacy takes place. Also, they will be able to support (through adoption) better quality apps and platforms, instead of passively accepting what is evident or easy to use.

Originality/value

The authors specifically spot how students and educators, as part of a specific learning and cultural ecosystem, need tailored opportunities to keep on reflecting on their degrees of freedom and their possibilities to act regarding evolving data systems and their alternatives.

Details

Information and Learning Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-5348

Keywords

Article
Publication date: 12 December 2023

Evangelos Psomas and Cleopatra Deliou

Food manufacturing companies which are essential for national economies, need to attach importance to the adoption of both the lean manufacturing (LM) operational excellence…

Abstract

Purpose

Food manufacturing companies which are essential for national economies, need to attach importance to the adoption of both the lean manufacturing (LM) operational excellence methodology and the Industry I4.0 (I4.0) technologies that empower LM to achieve operational improvement. This study aims to focus on the Greek food manufacturing companies and determine the degree of implementation of LM practices and I4.0 technologies and the impact of I4.0 on LM.

Design/methodology/approach

A survey was conducted based on a structured questionnaire which included items reflecting LM practices and I4.0 technologies. A sample of Greek food manufacturing companies were approached and 102 of them fully completed the questionnaire. Descriptive statistics were applied to determine the degree of implementation of LM practices and I4.0 technologies, while the impact of I4.0 on LM was determined through the linear regression analysis.

Findings

The degree of implementation of LM practices in the responding food manufacturing companies is high, while the degree of implementation of I4.0 technologies is low to medium. The findings also support a significant and positive impact of I4.0 on LM.

Research limitations/implications

The small size of the sample of the responding Greek food manufacturing companies, the subjective character of the data collected and the cross-sectional nature of the study, constitute the main limitations of the study. Based on these limitations, further studies can be designed.

Practical implications

The present study findings can guide the managers of the food manufacturing companies to further increase the degree of implementation of LM practices through adopting I4.0 technologies. Therefore, they can improve quality, eliminate waste, survive and be more competitive in the current difficult business environment. Academics can also benefit from the present study, given that it provides the LM practices and I4.0 technologies that can be further tested and validated in the food sector.

Originality/value

To the best of the authors’ knowledge, this is the first study that focuses on LM and I4.0 in the Greek food manufacturing companies operating in a business environment where the crises of finance, energy and the Covid-19 pandemic dominate.

Details

International Journal of Lean Six Sigma, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-4166

Keywords

Article
Publication date: 3 November 2022

Suhaib Hussain Shah, Naimat Ullah Shah and Akira Jbeen

The purpose of this qualitative study is to investigate/review the skills required for library and information science (LIS) professionals in the 21st century and to propose an…

Abstract

Purpose

The purpose of this qualitative study is to investigate/review the skills required for library and information science (LIS) professionals in the 21st century and to propose an alternative approach as the suggested key skills.

Design/methodology/approach

Twenty-two LIS professionals from Pakistan were interviewed, and 10 LIS professionals were from abroad, including two from the USA; six respondents were from Saudi Arabia; one from Canada; and one from Malaysia. In-depth interviews with faculty members were conducted to ascertain their perceptions of the knowledge and skills necessary to be competent in delivering quality education to the future information breed.

Findings

The findings emphasise the importance of a variety of competencies for librarians and information educators, including subject knowledge and skills; information technology knowledge and skills; instructional skills; research skills; and managerial, leadership and social skills. Additionally, it was noted that LIS professionals require a diverse set of skills that should be fostered by educators and employers. By promoting these in the broader community, the author can encourage the next generation of LIS professionals to consider LIS as a viable career option.

Originality/value

The findings presented in this paper provide a unique window into the country’s workforce needs. Though the study was conducted from a Pakistani perspective, the findings may have implications for other countries with comparable circumstances, including social impact. It also provides a new analysis of the selected generic and LIS skills that can be communicated in an innovative manner to prospective LIS employees, employers and educators.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Open Access
Article
Publication date: 2 April 2024

Koraljka Golub, Osma Suominen, Ahmed Taiye Mohammed, Harriet Aagaard and Olof Osterman

In order to estimate the value of semi-automated subject indexing in operative library catalogues, the study aimed to investigate five different automated implementations of an…

Abstract

Purpose

In order to estimate the value of semi-automated subject indexing in operative library catalogues, the study aimed to investigate five different automated implementations of an open source software package on a large set of Swedish union catalogue metadata records, with Dewey Decimal Classification (DDC) as the target classification system. It also aimed to contribute to the body of research on aboutness and related challenges in automated subject indexing and evaluation.

Design/methodology/approach

On a sample of over 230,000 records with close to 12,000 distinct DDC classes, an open source tool Annif, developed by the National Library of Finland, was applied in the following implementations: lexical algorithm, support vector classifier, fastText, Omikuji Bonsai and an ensemble approach combing the former four. A qualitative study involving two senior catalogue librarians and three students of library and information studies was also conducted to investigate the value and inter-rater agreement of automatically assigned classes, on a sample of 60 records.

Findings

The best results were achieved using the ensemble approach that achieved 66.82% accuracy on the three-digit DDC classification task. The qualitative study confirmed earlier studies reporting low inter-rater agreement but also pointed to the potential value of automatically assigned classes as additional access points in information retrieval.

Originality/value

The paper presents an extensive study of automated classification in an operative library catalogue, accompanied by a qualitative study of automated classes. It demonstrates the value of applying semi-automated indexing in operative information retrieval systems.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 31 October 2023

Siong Min Foo, Nazrul Hisyam Ab Razak, Fakarudin Kamarudin, Noor Azlinna Binti Azizan and Nadisah Zakaria

This study comprehensively aims to review the key influential and intellectual aspects of spillovers between Islamic and conventional financial markets.

Abstract

Purpose

This study comprehensively aims to review the key influential and intellectual aspects of spillovers between Islamic and conventional financial markets.

Design/methodology/approach

The study uses the bibliometric and content analysis methods using the VOSviewer software to analyse 52 academic documents derived from the Web of Sciences (WoS) between 2015 and June 2022.

Findings

The results demonstrate the influential aspects of spillovers between Islamic and conventional financial markets, including the leading authors, journals, countries and institutions and the intellectual aspects of literature. These aspects are synthesised into four main streams: research between stock indexes; studies between stock indexes, oil and precious metal; works between Sukuk, bond and indexes; and empirical studies review. The authors also propose future research directions in spillovers between Islamic and conventional financial markets.

Research limitations/implications

Our study is subject to several limitations. Firstly, the authors only used the WoS database. Secondly, the study only includes papers and reviews written in English from the WoS. This study assists academic scholars, practitioners and regulatory bodies in further exploring the suggested issues in future studies and improving and predicting economic and financial stability.

Originality/value

To the best of the authors’ knowledge, no extant empirical studies have been conducted in this area of research interest.

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: 13 March 2024

Jan Mealino Ekklesia

This study aims to examine digital consumer culture and behavior in the community, namely, 180° Movement Digital Training Center (DTC), in Jakarta, Indonesia. It aims to describe…

Abstract

Purpose

This study aims to examine digital consumer culture and behavior in the community, namely, 180° Movement Digital Training Center (DTC), in Jakarta, Indonesia. It aims to describe the dynamics of digital consumer culture in contemporary society, particularly as experienced by the youth community in Jakarta in the context of socio-technology relations and incorporates it into the diagram of digital consumer culture network.

Design/methodology/approach

This research uses a constructivist qualitative approach and socio-technical relation analysis through actor-network theory and digital consumer culture.

Findings

The study finds that the individual model of digital consumption is constructed through the process of problematization, interessement, enrollment and mobilization of individuals. It generates a culture in which consumers are constantly up to date with high-intensity information, but within increasingly shorter timeframes, while also considering principles of affordability, needs, desires and satisfaction. The network of digital consumer culture construction among informants is peculiar and unstable.

Research limitations/implications

The study of digital consumer culture within the 180° Movement DTC community highlights how consumer behaviors of its members are facilitated and interconnected within a digital cultural network. However, this research is constrained by the dialectical interplay between Christian principles and the emerging values of consumer culture, a result of the scarcity of theoretical resources and information. This study also provides a specific contribution as a foundation for mapping the volatile digital consumer culture for researchers.

Practical implications

Understanding the socio-technological relationships and consumption behavior of the youth community could help digital platforms tailor their services more effectively. It could also guide the 180° Movement DTC in developing programs that resonate with the youth, bridging the gap between the physical and virtual realms. Ultimately, this could lead to a more engaged and digitally literate society.

Social implications

This study contributes to a broader societal understanding of how digital technology is shaping consumer behavior and identity within youth communities, which can influence social dynamics and interactions. It provides insights into the potential social impacts of digital technology, such as changes in relationships, communication patterns and self-perception, informing societal discourse on digital culture.

Originality/value

In addition to presenting socio-technological analysis on Indonesian consumer culture using actor-network theory, some also show that studies on digital connectivity ambivalence that concern the relationship between humans as actors and non-humans as actors have become one of the popular sociology studies at present.

Details

Young Consumers, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-3616

Keywords

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