Search results

This study aims to examine the effects of the culture for innovation, work engagement and the use of interactive performance measurement systems (PMSs) in the interorganizational accounting processes automation at a shared services center (SSC).

A single-entity survey was carried out at an SSC provider of B2B accounting services of a multinational company in the electrical sector, and structural equation modeling was applied for data analysis.

The results show that the culture for innovation, the work engagement and the use of interactive PMS positively and significantly influence the accounting process automation in the investigated SSC. Moreover, the use of interactive PMS presents a mediating effect on the relationship between culture for innovation and work engagement.

The research findings contribute by revealing that the culture of innovation, work engagement and the interactive PMS support the use of robotic process automation and artificial intelligence in the interorganizational automation of accounting processes in an SSC-type service ecosystem. This highlights the importance of the culture of innovation and the positive feeling toward work being reinforced by the organization and the role of the interactive PMS as a formal instrument to transmit the organizational objectives and provide a common vision.

The study reveals that the use of interactive PMS seems to be an important conductor of the behavior of employees toward the accounting process automation strategy at the SSC, reinforced, in this case, by the culture of innovation and work engagement.

Previous research has identified associations between quality management and employee health. This study's purpose was to (1) examine those associations in a public healthcare organisation and (2) explore and describe the association between digitalisation and employee health.

An online questionnaire including indices to measure quality management values, employee health and digitalisation was answered by 118 managers in Swedish public healthcare. Correlation analysis was used to analyse the data. Based on the survey results, 12 qualitative, in-depth interviews were conducted with healthcare managers.

The findings show that employee health is associated with quality management and digitalisation. Categories were defined to describe the managers' views of the relationship between digitalisation and health.

Causality was not explicitly tested and cannot be assumed. However, the results strengthen the body of research showing that quality management is related to employee health, and associations between health and digitalisation were identified.

The findings and model should be helpful for healthcare managers in a digitalising environment who aim to preserve or enhance employee health whilst ensuring high service quality.

The results were used to create an integrated conceptual model depicting the association between quality, digitalisation and health. This association has not previously been studied.

The aim of this paper is to theorize on and empirically extend the understanding of the adoption of codes of ethics within the context of family firms. The authors contend that in family firms the adoption of code of ethics is a process emerging from social interaction.

Through a multiple case study design the authors analyze family firms that have not yet adopted a code of ethics and untangle the process that could potentially lead to that choice.

The authors’ main finding suggests that the institutional context impacts on the adoption of codes of ethics. Furthermore, in first generation the adoption of codes of ethics is hindered by the presence of the founder and the existence of strong family ties. In subsequent generations as founder centrality is reduced the owning-family considers more the possibility to adopt such codes to preserve the family's reputation in the local community.

First multiple views also from external stakeholders could be added; second, an international perspective using cross-country cases could add more nuances on how cultural and institutional aspects shape the adoption of codes of ethics differently across national contexts.

The authors’ findings inform family business owners on the importance of adopting code of ethics to support the formalization of the family value system.

The authors advance the debate on codes of ethics in family firms by disentangling the process through which those codes may be adopted to institutionalize and formalize the family values, history and tradition.

This study aims to investigate the relationship between dynamic capabilities and sustainable business performance in Vietnamese small- and medium-sized enterprises (SMEs), focusing on the mediating role of digitalization strategies. Specifically, the authors seek to explore whether and how the three critical characteristics of dynamic capabilities (DCs) – sensing, seizing and transforming capabilities – are linked to business model innovation (BMI) or sustained performance and what dimensions contribute to their development and adoption in digitalization strategies.

The authors analyse a sample of 596 Vietnamese SMEs using a validated measurement framework to explore the three clusters of DCs activities and their contributions to digitalization strategies, BMI and sustainable business performance across economic, social and environmental dimensions.

The study highlights the pivotal role of sensing, seizing and transforming capabilities in the adoption of digitalization strategies, BMI, as well as in promoting sustainable business performance. Firstly, sensing capability profoundly influences product digitalization strategy, whereas seizing capability has the greatest impact on process digitalization strategy. Secondly, sensing and transforming capabilities significantly contribute to BMI. Thirdly, both process and product digitalization strategies exert a significant positive influence on sustainable business performance, especially the environmental dimension. Finally, the study exhibits the indirect impacts of seizing and sensing capabilities on sustainable business performance through product and process digitization strategies.

This study extends recent research by investigating the DCs underlying a firm’s digitalization strategies and contribute to ongoing calls for further investigation in the DCs literature. This research design, which draws from a validated measurement framework, responds to recent calls to broaden the toolkit used in DCs research. The practical implications of this study can benefit SMEs in Vietnam and beyond as they seek to enhance their digitalization strategies and achieve sustainable competitive advantage.

This paper aims to study the value of informal care (IC) time from the perspective of caregivers using two alternative contingent valuation tools – willingness to pay (WTP) and willingness to accept (WTA) – and to identify the variables that affect the stated values.

The authors used data from a multi-centre study of 610 adult caregivers conducted in two Spanish regions in 2013. The existence of “protest zeros” and “economic zeros” because of the severe budgetary constraints of the households was also considered. Two-part multivariate models were used to analyse the main factors that explained the declared values of WTA and WTP.

The average WTP and WTA were €3.12 and €5.98 per hour of care, respectively (€3.2 and €6.3 when estimated values for “protest zeros” and “economic zeros” were considered). Some explanatory variables of WTA and WTP are coincident (place of residence and intensity of care time), whereas other variables only help to explain WTP values (household and negative coping with caregiving) or WTA values (age and burden of care). Some nuances are also identified when comparing the results obtained without protest and economic zeros with the estimated values of these special zeros.

Studies analysing the determinants of WTP and WTA in IC settings are very scarce. This paper seeks to provide information to fill this gap. The results indicate that the variables that explain the value of IC from one perspective may differ from the variables that explain it from an alternative perspective. Given the relevance of contextual factors, studies on the topic should be expanded, and care should be taken with the extrapolation of results across countries and settings.

Search engines, the most popular online services, are associated with several concerns. Users are concerned about the unauthorized processing of their personal data, as well as about search engines keeping track of their search preferences. Various search engines have been introduced to address these concerns, claiming that they protect users’ privacy. The authors call these search engines privacy-preserving search engines (PPSEs). This paper aims to investigate the factors that motivate search engine users to use PPSEs.

This study adopted protection motivation theory (PMT) and associated its constructs with subjective norms to build a comprehensive research model. The authors tested the research model using survey data from 830 search engine users worldwide.

The results confirm the interpretive power of PMT in privacy-related decision-making and show that users are more inclined to take protective measures when they consider that data abuse is a more severe risk and that they are more vulnerable to data abuse. Furthermore, the results highlight the importance of subjective norms in predicting and determining PPSE use. Because subjective norms refer to perceived social influences from important others to engage or refrain from protective behavior, the authors reveal that the recommendation from people that users consider important motivates them to take protective measures and use PPSE.

Despite its interesting results, this research also has some limitations. First, because the survey was conducted online, the study environment was less controlled. Participants may have been disrupted or affected, for example, by the presence of others or background noise during the session. Second, some of the survey items could possibly be misinterpreted by the respondents in the study questionnaire, as they did not have access to clarifications that a researcher could possibly provide. Third, another limitation refers to the use of the Amazon Turk tool. According Paolacci and Chandler (2014) in comparison to the US population, the MTurk workers are more educated, younger and less religiously and politically diverse. Fourth, another limitation of this study could be that Actual Use of PPSE is self-reported by the participants. This could cause bias because it is argued that internet users’ statements may be in contrast with their actions in real life or in an experimental scenario (Berendt et al., 2005, Jensen et al., 2005); Moreover, some limitations of this study emerge from the use of PMT as the background theory of the study. PMT identifies the main factors that affect protection motivation, but other environmental and cognitive factors can also have a significant role in determining the way an individual’s attitude is formed. As Rogers (1975) argued, PMT as proposed does not attempt to specify all of the possible factors in a fear appeal that may affect persuasion, but rather a systematic exposition of a limited set of components and cognitive mediational processes that may account for a significant portion of the variance in acceptance by users. In addition, as Tanner et al. (1991) argue, the ‘PMT’s assumption that the subjects have not already developed a coping mechanism is one of its limitations. Finally, another limitation is that the sample does not include users from China, which is the second most populated country. Unfortunately, DuckDuckGo has been blocked in China, so it has not been feasible to include users from China in this study.

The proposed model and, specifically, the subjective norms construct proved to be successful in predicting PPSE use. This study demonstrates the need for PPSE to exhibit and advertise the technology and measures they use to protect users’ privacy. This will contribute to the effort to persuade internet users to use these tools.

This study sought to explore the privacy attitudes of search engine users using PMT and its constructs’ association with subjective norms. It used the PMT to elucidate users’ perceptions that motivate them to privacy adoption behavior, as well as how these perceptions influence the type of search engine they use. This research is a first step toward gaining a better understanding of the processes that drive people’s motivation to, or not to, protect their privacy online by means of using PPSE. At the same time, this study contributes to search engine vendors by revealing that users’ need to be persuaded not only about their policy toward privacy but also by considering and implementing new strategies of diffusion that could enhance the use of the PPSE.

This research is a first step toward gaining a better understanding of the processes that drive people’s motivation to, or not to, protect their privacy online by means of using PPSEs.

The purpose of this study is to examine the indirect relationship between the mandatory adoption of International Financial Reporting Standards for small and medium-sized enterprises (IFRS for SMEs) and the corporate governance index (CGI) by checking the mediating effect of the quality of financial statements (QFS) on this relationship.

The main objective of the IFRS for SMEs standard is to meet the specific needs of SMEs in transition and developing economies. Here, the authors used the structural equation method to investigate SMEs in countries that mandate the application of IFRS for SMEs for the years 2010 (pre-adoption) and 2016 (post-adoption). The final sample covered two emerging countries: the Dominican Republic and El Salvador.

The results show a positive association between the adoption of IFRS for SMEs, CGI and QFS. Furthermore, the findings confirm that the relationship between IFRS for SMEs adoption and CGI is under the control of the QFS.

This study provides standard setters and managers of SMEs with an overview of the importance of QFS on the significance of this relationship in emerging countries. The study contributes to the literature by examining the indirect relationship between IFRS for SMEs and CGI and building a CGI that integrates a set of governance practices linked to SMEs.

This pan-Canadian study examines the information practices of STEM-trained immigrant women to Canada as they navigate workfinding and workplace integration. Our study focuses on a population of highly skilled immigrant women from across Canada and uses an information practice lens to examine their lived experiences of migration and labour market integration. As highly trained STEM professionals in pursuit of employment, our participants have specific needs and challenges, and as we explore these, we consider the intersection of their information practices with government policies, settlement services and the hiring practices of STEM employers.

We conducted a qualitative study using in-depth interviews with 74 immigrant women across 13 Canadian provinces and territories to understand the nature of their engagement with employment-seeking in STEM sectors. This article reports the findings related to the settlement and information experiences of the immigrant women as they navigate new information landscapes.

As immigrants, as women and as STEM professionals, the experiences of the 74 participants reflect both marginality and privilege. The reality of their intersectional identities is that these women may not be well-served by broader settlement resources targeting newcomers, but neither are the specific conventions of networking and job-seeking in the STEM sectors in Canada fully apparent or accessible to them. The findings also point to the broader systemic and contextual factors that participants have to navigate and that shape in a major way their workfinding journeys.

The findings of this pan-Canadian study have theoretical and practical implications for policy and research. Through interviews with these STEM professionals, we highlight the barriers and challenges of an under-studied category of migrants (the highly skilled and “desirable” type of immigrants). We provide a critical discussion of their settlement experiences and expose the idiosyncrasies of a system that claims to value skilled talent while structurally making it very difficult to deliver on its promises to recruit and retain highly qualified personnel. Our findings point to specific aspects of these skilled professionals’ experiences, as well as the broader systemic and contextual factors that shape their workfinding journey.

The aim of this personal vision research is to analyse the characteristics of physical education subject to contribute to the Sustainable Development Goals (SDGs) through the development of competences in university students. The objective is to reflect on how critical and systemic thinking could be mobilised through the contents and methodologies in physical education to promote the SDGs.

A conceptual article is proposed in which an active investigation of how physical education could foster critical and systemic thinking has been carried out. For this purpose, articles were selected that have analysed the potential of physical education for sustainability. Databases such as Web of Science, Scopus or Google Scholar have been reviewed through keywords such as “physical education”, “sustainability”, “critical thinking” or “systems thinking”.

Strategies are presented to enable university students to understand the scope of the subject beyond the physical dimension. This study discusses that it is only through such a change of view of the subject that meaningful learning and learning situations that encourage enquiry and active participation can be introduced. Thus, this paper argues that physical education is a unique area of knowledge for mobilising critical and systemic thinking in the context of sustainable development (SD). Consequently, concrete actions are presented for application in physical education teaching that shows direct connections to specific targets of the SDGs.

This study presents practical implications for higher education leaders and educational policy designers at the national level, as it would help improve initial and ongoing training programs for physical education teachers, focusing on the development of key competencies for sustainability.

Physical education has the potential to contribute to the development of vulnerable schools and communities, especially to the health and well-being of children and young people and does not require large financial budgets. Therefore, the recommendations presented in this study can have a positive impact on the well-being of these groups.

This document invites reflection on how, through different teaching strategies, we can produce significant learning that contributes to the sustainability of the planet. All this, trying to mobilise critical and systemic thinking and consequently improving awareness for SD.

The inclusion of LGBTQ + persons (lesbian, gay, bisexual, transgender, queer and having other sexual orientations and gender identities) is a crucial step in improving gender diversity in the workplace; however, till date, it remains a significant challenge for human resource management professionals. The current study critically examines this issue of an inclusive workplace for LGBTQ + people through a systematic review of the existing research that has empirically studied their experiences at the workplace. It also examines the resistance and challenges organizations face in LGBTQ + diversity training and provides future research avenues.

For systematically reviewing the literature, Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) model has been used. A total of 101 empirical studies have been reviewed.

The result shows that LGBTQ + people encounter multiple negative workplace experiences, including proximal (hiring discrimination and housing discrimination) and distal workplace discrimination (unsafe work climate, microaggressions and harassment). These aversive experiences lead to work stress while also mandating that people manage their sexual identity and style of dressing. This stress, in turn, impacts their work–family outcomes, job satisfaction and decision-making with regard to their careers.

The paper provides a holistic understanding of the aversive workplace experiences encountered by sexual minorities.