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Article
Publication date: 5 July 2023

Tahani Hakami, Omar Sabri, Bassam Al-Shargabi, Mohd Mohid Rahmat and Osama Nashat Attia

This study aims to examine the present condition of blockchain technology (BT) applications in auditing by analyzing journal publications on the topic to acquire a better…

Abstract

Purpose

This study aims to examine the present condition of blockchain technology (BT) applications in auditing by analyzing journal publications on the topic to acquire a better understanding of the field.

Design/methodology/approach

This study makes use of the Bibliometric Analysis method and gathered 725 papers from the Web of Science and Scopus databases in the management and accounting, business, financial, economic and social science, as well as decision sciences fields from 2017 to 2021 using the R-Package Bibliometrix Analysis “biblioshiny”.

Findings

The findings revealed that blockchain research in terms of auditing has already increased and started to spark a quick rise in popularity, but is still in its initial phases with important quality though less in quantity. Moreover, the Journal of Emerging Technologies in Accounting is the most prolific journal with 2019 as the highest publication year, with the United States and China as the most cited countries in this field. Furthermore, in this field, there are much research topics involving blockchain, audit and smart contracts; and there is less involving data analytics, governance, hyperledger, distributed ledger and financial reporting. Additionally, Sheldon (2019) and Smith and Castonguay (2020) are the most productive authors in the field in terms of the H-index.

Research limitations/implications

This study has certain limitations such as the fact that it only looked at 105 papers in the domains of finance, business, economics, accounting, management as well as multidisciplinary science. Moreover, the research’s data and dates have an impact on the results dependability. As this is an original topic, fresh studies are anticipated to remain to shine a spotlight on and suggest answers to blockchain’s implications on auditing. Additionally, the period of time was limited to only the last five years, from 2017 to 2021. As a result, extensive study into the topic is required since there is currently a research deficit in the blockchain field in the setting of auditing. So, new research is required to offer new frameworks and understandings for describing the blockchain function in auditing, including processes, techniques, security, as well as timeliness. Investigations in unique circumstances and research employing innovative research methodologies for discovering the new issue would be valuable in acquiring a higher grasp of the complexities faced.

Originality/value

This research contributed to the field by assessing the present state of the art of research on the usage and use of BT in finding research gaps, the audit profession and, most importantly, recommending a future direction for researchers in the subject.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

Keywords

Article
Publication date: 7 February 2024

Kaye Kye Sung Chon and Fei Hao

This study aims to chart the impact of technological advancements on tourism from the post–Second World War era to the present and forecast their influence until 2050. It assesses…

Abstract

Purpose

This study aims to chart the impact of technological advancements on tourism from the post–Second World War era to the present and forecast their influence until 2050. It assesses how technologies have reshaped travel experiences and operations, with a focus on upcoming innovations such as the metaverse, Web 3.0 and AI, and their implications for sustainable and ethical tourism.

Design/methodology/approach

This study uses a hybrid approach, combining historical analysis and future projections. It analyzes archival data, industry reports and academic literature.

Findings

This study identifies crucial technological milestones that have significantly impacted tourism, including the rise of commercial aviation, the internet and AI. Future trends suggest emerging technologies will further transform the sector. Challenges in sustainability, ethics and inclusivity are highlighted as critical considerations for future development.

Originality/value

This paper offers a unique longitudinal perspective on technology’s influence on tourism, bridging past trends with future projections.

设计/方法论

本研究采取混合方法, 融合历史分析与未来趋势预测。研究分析了丰富的档案数据、行业报告以及学术文献。

研究目的

旨在勾勒从二战后至今技术进步对旅游业的影响, 并展望至2050年的潜在影响。本研究着重评估技术如何重塑旅游体验和运作, 特别是对元宇宙、网络3.0和人工智能等即将到来的创新技术及其对可持续和伦理旅游的意义。

研究发现

识别了旅游业中关键的技术里程碑, 包括商业航空、互联网和人工智能的崛起。研究指出, 未来趋势显示新兴技术将继续深刻改变旅游业。同时强调, 可持续性、伦理和包容性是未来发展中不可忽视的关键要素。

原创性/价值

本文从独特的纵向视角出发, 深入探讨了技术对旅游业的历史与未来影响, 将过去发展趋势与未来展望紧密结合。

Diseño/metodología/enfoque

Este estudio emplea un enfoque híbrido que combina el análisis histórico y las proyecciones de futuro. Analiza datos de archivo, informes del sector y bibliografía académica.

Objetivo

La investigación pretende trazar el impacto de los avances tecnológicos en el turismo desde la era posterior a la Segunda Guerra Mundial hasta la actualidad y prever su influencia hasta 2050. Evalúa cómo las tecnologías han reconfigurado las experiencias y las operaciones de viaje, centrándose en las próximas innovaciones como el Metaverso, la Web 3.0 y la IA, y sus implicaciones para un turismo sostenible y ético.

Resultados

El estudio identifica hitos tecnológicos cruciales que han tenido un impacto significativo en el turismo, como el auge de la aviación comercial, Internet y la IA. Las tendencias futuras sugieren que las tecnologías emergentes transformarán aún más el sector. Los retos en sostenibilidad, ética e inclusividad se destacan como consideraciones críticas para el desarrollo futuro.

Originalidad/valor

Este artículo ofrece una perspectiva longitudinal única sobre la influencia de la tecnología en el turismo, tendiendo un puente entre las tendencias pasadas y las proyecciones futuras.

Article
Publication date: 20 February 2024

IpKin Anthony Wong, Ya Xiao, Zhiwei (CJ) Lin, Danni Sun, Jingwen (Daisy) Huang and Matthew Liu

This paper aims to answer questions pertinent to whether or not services provided by smart hotels are really what customers are looking for, as well as to ascertain what are some…

Abstract

Purpose

This paper aims to answer questions pertinent to whether or not services provided by smart hotels are really what customers are looking for, as well as to ascertain what are some unintended experiences guests may encounter. In essence, to the best of the authors’ knowledge, this research is the first in the field to acknowledge the paradox of smart service.

Design/methodology/approach

This inquiry adopts a qualitative approach with data-driven from online customer reviews and semistructured interviews. Thematic analysis was undertaken to interpret review comments.

Findings

Results point to a new phenomenon, which is coined as the smartness paradox. In particular, customers on one hand enjoy an array of smart-infused experiences that jointly offer patrons a sense of a futuristic lifestyle. On the other hand, smart devices superimpose a number of hindrances that bring guests dismay and annoyance.

Research limitations/implications

This investigation brings smart service failure to the fore to highlight several key failure themes that could jeopardize the entire operation with debased customers’ satisfaction and loyalty inclination.

Originality/value

The smartness-paradox framework used in the present inquiry entails both approach and avoidance consequences customers enact depending on their smart experiences.

Details

International Journal of Contemporary Hospitality Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 19 March 2024

Rajasekhar David, Sharda Singh, Sitamma Mikkilineni and Neuza Ribeiro

Today’s competitive business world presents unanticipated challenges to enterprises worldwide. So, the well-being of the employees may be a sustained competitive edge for…

Abstract

Purpose

Today’s competitive business world presents unanticipated challenges to enterprises worldwide. So, the well-being of the employees may be a sustained competitive edge for corporations in improving employee performance. Positive psychology served as the foundation for this study, investigating the interplay between employee well-being and task performance by incorporating organizational-specific factors like organizational virtuousness (OV) and individual-specific factors such as Psychological Capital (PsyCap).

Design/methodology/approach

In total, 639 dyadic responses were gathered from the banking sector, encompassing employees in both private and public banks in India, along with their immediate supervisors. The hypotheses were subsequently examined by applying Structural Equation Modeling (SEM).

Findings

OV and PsyCap are considerably associated with the well-being of employees and task performance, according to the findings. Employee well-being mediates the relationships between the perceptions of Organizational Virtuousness (OV) and task performance, as well as between PsyCap and task performance.

Research limitations/implications

The intense competition and series of scandals in Indian banks urge the introduction of some behavioral precautionary measures. Banks need to understand and intervene in positive organizational behavior and help the employees build strong PsyCap to enhance their well-being and task performance to gain a competitive edge.

Originality/value

The present study integrated Positive Organizational Behavior (POB) and Positive Organizational Scholarship (POS) to enhance work performance.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 24 April 2024

Jiayi Sun

This study aims to investigate the most effective approach for governments and enterprises to combat desertification by considering the governance cycle. The focus is on…

Abstract

Purpose

This study aims to investigate the most effective approach for governments and enterprises to combat desertification by considering the governance cycle. The focus is on understanding how the government can incentivize enterprises to actively engage in desertification combat efforts.

Design/methodology/approach

Both the government and the enterprise are treated as rational entities, making strategic choices for joint participation in combating desertification. Recognizing the dynamic nature of the desertification combat area, differential game models are employed to identify the optimal mode for combating desertification.

Findings

The findings underscore the significant influence of the governance cycle duration on the selection of desertification combat modes for government and enterprise. A cooperative mode is best suited to a short governance cycle, while an ecological subsidy mode is optimal for a longer cycle. Enhancing governance technology and shortening the governance cycle are conducive to combating desertification. Reducing taxes alone may not be an effective control strategy; rather, the government can better motivate enterprises by adopting tax rate policies aligned with the chosen governance mode.

Originality/value

This research contributes by elucidating the impact mechanism of the government cycle’s length on the desertification combat process. The results may offer valuable insights for governments in formulating strategies to encourage corporate participation in combating desertification and provide theoretical support for selecting optimal desertification combat modes.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 5 January 2024

Brent Smith and Sereikhuoch Eng

Extant research suggests that consumers value the pursuit, attainment and retention of income security and financial well-being (FWB). The authors aim to expand the relevant…

Abstract

Purpose

Extant research suggests that consumers value the pursuit, attainment and retention of income security and financial well-being (FWB). The authors aim to expand the relevant literature by examining how consumers' psychosocial characteristics affect and are affected by the pursuit of those objectives.

Design/methodology/approach

The authors utilize partial least squares structural equation modeling (PLS-SEM) to evaluate the authors' hypotheses based on a sample of USA and Canadian consumers (n = 619).

Findings

The authors' PLS-SEM results provide support for the authors' hypotheses, indicating that individuals' insecure attachments – anxious and avoidant – relate negatively to their income security and FWB. The authors' results also show that these two desirable states relate positively to individuals' undesirable state of social loneliness.

Research limitations/implications

The authors' methodology and findings illuminate the positioning of psychosocial factors as antecedents to and outcomes of income security and FWB. This research also provides a basis for understanding the linear vs curvilinear influences of income security on an individual’s social life.

Originality/value

In the present empirical study, the authors present a rare empirical examination of individuals' income security and FWB as outcomes of their psychosocial profile vis-à-vis insecure attachments. Drawing on established psychometric scales, this study expands the consumer psychology and FWB literature, showing significant linkages between insecure attachments, income security, FWB and social loneliness.

Details

International Journal of Bank Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 28 September 2022

Shruti Gulati

This study aims to explore when and for what purpose is social media used by tourists in their decision-making; and to further interpret the nature of such usage.

Abstract

Purpose

This study aims to explore when and for what purpose is social media used by tourists in their decision-making; and to further interpret the nature of such usage.

Design/methodology/approach

An online questionnaire was administered to 530 Indians who qualified as recent tourists and social media users. Partial least square structural equation modeling (PLS-SEM) is used to analyse hypothesised relationships; the results helped us to unveil the tourist social media cycle which is a conceptual model of the results obtained.

Findings

PLS-SEM results indicate that social media is predominantly used in the pre-travel stage for evaluation purposes, during travel stage for purchase purposes and post-travel stage for post-purchase behaviour. Also, it is noted that social media use by a tourist is an ongoing process, and thus, a conceptual model in the form of tourist social media cycle is unveiled.

Practical implications

This study reveals the unique behaviour of Indian tourists with respect to using social media for travel decision-making, which establishes a different perspective of understanding and further strategizing social media’s use in tourism for a developing nation. Also, the tourist social media cycle stresses on the importance of social media as a digital repository where continuously the user-generated content is used by self (existing) or “others” (potential tourists).

Originality/value

To the best of the author’s knowledge, this is the first study that addresses the population and knowledge gap of understanding social media–based tourist behaviour providing a perspective of a developing nation, specifically India. Further, it unveils the nature of social media use by tourist in the form of a first ever tourist social media cycle.

Details

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

Keywords

Article
Publication date: 5 January 2024

Kevin Leung and Vincent Cho

Based on self-determination theory (SDT), this study aims to determine the motivation factors of reviewers writing long reviews in the anime industry.

Abstract

Purpose

Based on self-determination theory (SDT), this study aims to determine the motivation factors of reviewers writing long reviews in the anime industry.

Design/methodology/approach

This study analyzes 171,188 online review data collected from an online anime community (MyAnimeList.net).

Findings

The findings show that intensity of emotions, experience in writing reviews and helpful votes in past reviews are the most important factors and positively influence review length. The overall rating of the anime moderates the effects of some motivation factors. Moreover, reviewers commenting on their favorite or nonfavorite anime also have varied motivation factors. Furthermore, this study has addressed the p-value problem due to the large sample size.

Research limitations/implications

This study provides a comprehensive and theoretical understanding of reviewers' motivation for writing long reviews.

Practical implications

Online communities can incorporate the insights from this study into website design and motivate reviewers to write long reviews.

Originality/value

Many past studies have investigated what reviews are more helpful. Review length is the most important factor of review helpfulness and positively affects it. However, few studies have examined the determinants of review length. This study attempts to address this issue.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 11 August 2023

Robert Lloyd, Daniel Mertens, Přemysl Pálka and Salvador Villegas

This paper aims to map the antecedents and precursory contexts regarding the four principles of management. Moreover, a description of its codification and coalescence as a…

Abstract

Purpose

This paper aims to map the antecedents and precursory contexts regarding the four principles of management. Moreover, a description of its codification and coalescence as a unified teaching framework is provided, critically reviewing key theoretical underpinnings of management principles in academic research and management textbooks.

Design/methodology/approach

A historiographic approach reviewed seminal works for theory origins of the four principles of management, by analyzing 260 management textbooks from 1935 to 2013 to document their adoption in management education. This study used critical hermeneutics (Prasad, 2002) to explore the framework’s progression by providing the context of cultural, political and economic influences.

Findings

This research study tracked and mapped the creation of the four principles of management, as it became the commonly accepted teaching framework in management education. Today, every predominant management principles textbook uses the four principles of management – plan, lead, organize and control – as the basis for teaching students.

Research limitations/implications

There is limited research on the application of the four principles of management in contemporary management, despite its ubiquity in management education. The study’s historical account of its formation provides insights into its adoption and utilization in modern education context. The study’s primary limitation stems from the generalization of the representative sample of textbooks used in the study (1917–2013). However, data saturation was achieved for the scale of textbooks and writings which was reviewed.

Originality/value

Through a critical analysis into the formation of the four principles of management, this research not only provides a historical account of its construction but, as importantly, the influencing factors that led to its development. This research fills a gap in critical literature, as a post mortem exegesis has never been conducted on the four principles of management in the afteryears of its amalgamation.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 16 April 2024

Parikshit Joshi, Anshu Singh, Garima Joshi and Preeti Singh

In the knowledge management (KM) literature, there are umpteen discussions on knowledge sharing; however, the scholarly community still faces a dearth of literature on knowledge…

Abstract

Purpose

In the knowledge management (KM) literature, there are umpteen discussions on knowledge sharing; however, the scholarly community still faces a dearth of literature on knowledge hiding behavior (KHB) and its determinants. The current study aims to examine the direct effect of dark triad (DT) personality dimensions (machiavellianism, narcissism and psychopathy) on KHB dimensions (rationalized hiding, evasive hiding and playing dumb). Drawing on social control theory, this study also explores the moderating effect of workplace spirituality (WS) on the direct relationship between DT and KHB.

Design/methodology/approach

Using purposive sampling, 281 matched-pair datasets from faculty members working with higher education institutions (HEI) in India have been obtained. The direct relationship has been tested through regression analysis and moderation analysis has been performed using the PROCESS macro for SPSS.

Findings

The study has successfully mapped DT dimensions with KHB dimensions, and it is observed that machiavellians mostly use evasive hiding, narcissists believe in rationalized hiding and paying dumb is mostly used by psychopaths. Workplace spirituality (WS) weakens the direct relationship between DT and KHB.

Practical implications

HEIs are advised to foster a climate conducive to WS by getting faculty to realize that their job is something larger than themselves through developing a sense of community among faculty members.

Originality/value

This empirical study extends the KM literature and expands the scope of bridging the gaps on KHB. It is one of the few studies to examine the impact of DT on KHB with WS as a moderator in HEIs.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

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