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An important report on the work carried out during the two years 1906–7 and 1907–8 by the Inspectors of Foods appointed by the Local Government Board has been drawn up by Dr. G…
Abstract
An important report on the work carried out during the two years 1906–7 and 1907–8 by the Inspectors of Foods appointed by the Local Government Board has been drawn up by Dr. G. S. BUCHANAN, the Chief Inspector, and forms part of the report of the Medical Officer to the Board, Dr. ARTHUR NEWSHOLME, for the year 1907–8 (Appendix A, No. 10).
Elizabeth P. Karam, William L. Gardner, Daniel P. Gullifor, Lori L. Tribble and Mingwei Li
Academic and practitioner attention to the constructs of authentic leadership and work engagement and their implications for organizations has grown dramatically over the past…
Abstract
Academic and practitioner attention to the constructs of authentic leadership and work engagement and their implications for organizations has grown dramatically over the past decade. Consideration of the implications of these constructs for high-performance human resource practices (HPHRP) is limited, however. In this monograph, we present a conceptual model that integrates authentic leadership/followership theory with theory and research on HPHRP. Then, we apply this model to systematically consider the implications of skill-enhancing, motivation-enhancing, and opportunity-enhancing HR practices in combination with authentic leadership for authentic followership, follower work engagement, and follower performance. We contend that authentic leadership, through various influences processes, promotes HPHRP, and vice versa, to help foster enhanced work engagement. By cultivating greater work engagement, individuals are motivated to bring their best, most authentic selves to the workplace and are more likely to achieve higher levels of both well-being and performance.
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CHAUCER HOUSE was opened with due ceremony on May 25th. But not by Mr. Stanley Baldwin; the decision of the Prime Minister the day before that he liked Lossiemouth more than…
Abstract
CHAUCER HOUSE was opened with due ceremony on May 25th. But not by Mr. Stanley Baldwin; the decision of the Prime Minister the day before that he liked Lossiemouth more than London made Mr. Baldwin's presence at the House of Commons essential. He attended the luncheon at University College, where, we are told, he smoked his famous pipe and made a brief and delightful speech to a company limited to the officers, council and some distinguished guests, including Mrs. Carnegie herself, representatives of the Carnegie United Trust in Lord Elgin, Miss Haldane and Sir Donald MacAlister, as well as Lord Balniel (who, however, is an officer, being Chairman of the Council) and our fine old friend Lawrence Inkster; but lack of space confined the lunch and Mr. Baldwin to that distinguished but very small assembly.
José Ramón Cardona, Daniel Álvarez Bassi and María Dolores Sánchez-Fernández
The perception of costs and benefits allows residents to carry out an assessment that determines their attitude towards tourism. This study seeks to determine the effect of the…
Abstract
The perception of costs and benefits allows residents to carry out an assessment that determines their attitude towards tourism. This study seeks to determine the effect of the perceived benefits and costs (economic, sociocultural and environmental) on the support to the arrival of more tourists, both directly and mediated by overall attitude towards tourism, in the case of Punta del Este. Punta del Este forms part of the Department of Maldonado and is the main sun and beach tourism destination in the Oriental Republic of Uruguay. The questionnaire contained items with five-point Likert scales and sociodemographic questions. The data used (obtained between March and August 2016) are made up of a sample of 420 residents from Maldonado and Punta del Este. The analysis of the data has been carried out through partial least squares (PLS) regression, specifically SmartPLS. Among the results, it should be noted that benefits and costs perceived have no direct effect on the support to the arrival of more tourists; only economic benefits (positive) and sociocultural costs (negative) have a significant effect on the overall attitude towards tourism; the support to the arrival of more tourists depends exclusively on the overall attitude.
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Limits may be placed on sociability through a sense of social superiority (middle‐class people separating themselves from working‐class on a housing estate), through strength of…
Abstract
Limits may be placed on sociability through a sense of social superiority (middle‐class people separating themselves from working‐class on a housing estate), through strength of sociability within the nuclear family limiting outside contacts, or through placing a value on solitude and personal privacy. Inadequate attention has been paid to those who actually “choose” social isolation; in particular, the group formed by those who never marry but choose the single life and its attendant type of social isolation would be worth study, giving consideration to the reasons behind such choices.
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IpKin Anthony Wong, Mengwei Vivienne Lu, Shuyi Lin and Zhiwei (CJ) Lin
This research paper aims to explore Airbnb’s online experience initiative, which has sparked a new wave of virtual tourism to improvise a large assortment of experiential…
Abstract
Purpose
This research paper aims to explore Airbnb’s online experience initiative, which has sparked a new wave of virtual tourism to improvise a large assortment of experiential activities through cyberspace. It works to answer questions pertinent to the type of virtual experiences tourists seek and how these experiences could fulfill tourist needs, thereby rendering favorable socio-mental outcomes through experiences encountered.
Design/methodology/approach
Drawing on travel experience and transformative tourism theoretical tenets, this qualitative inquiry used data collected from social media posts from virtual tourists.
Findings
Results reveal four major themes of online experiences – hedonism, attention restoration, social relatedness and self-exaltation – that encompass 12 experiential categories. They further underscore four types of transformative mechanisms pinpointing hedonic well-being, environmental-mastery well-being, social well-being and eudaimonic well-being.
Research limitations/implications
Research findings demonstrate how Airbnb exercised marketing agility during severe environmental plight; while expediting strategic initiatives that offer tourists and residents alike a means to reengage in leisure and travel activities at home. They also salvage the peer-to-peer community by turning accommodation hosts into online experience ambassadors.
Originality/value
The contribution of this inquiry lies in assessing virtual experiences and reconnecting how different cyber experiences can meet an array of tourist needs. This study further highlights the transformative virtual experience paradigm to lay the necessary theoretical foundation for future research on virtual transformative tourism. This research goes beyond the common understanding of transformative tourism that relies merely on corporeal encounters. From a practical point of view, this study brings light to a novel concept – sharing experience economy – that incorporates the nuances between sharing economy and experience economy.
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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.
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Adriana Tiron-Tudor, Delia Deliu, Nicoleta Farcane and Adelina Dontu
The purpose of this paper is to facilitate blockchain innovation immersion in accountancy organizations by providing tools that allow organizations to manage the change. The paper…
Abstract
Purpose
The purpose of this paper is to facilitate blockchain innovation immersion in accountancy organizations by providing tools that allow organizations to manage the change. The paper approaches blockchain technology (BT) through the lens of organizational change management, with a specific focus at the organization level.
Design/methodology/approach
A hybrid systematic literature review of relevant literature is presented based on recent research papers published in highly ranked scientific journals that capture how accounting organizations might manage the changes induced by BT.
Findings
The findings of the review indicate that implementing BT requires some new modus operandi. From individual behavior to organizational structure, the advantages of blockchain must be emphasized in all accounting and auditing organizations. Managers should forge a plan that takes advantage of employees' skills, competencies and talent, implementing forward-looking company procedures and actively deciding how to navigate workplace dynamics, personalities and responsibilities.
Research limitations/implications
The main limitations of the study refer to the infancy of the BT and require the development of knowledge through future studies to allow a more accurate outline of the overall picture and a detailed one of the BT phenomena with applicability to accounting and auditing. At this stage, it is not yet possible to fully envision the implications of BT on professional accounting and auditing organizations. However, there will be clients who adopt BTs, so firms should work with them to understand BT-based accounting and auditing applications. That is, accounting and auditing organizations should expand their skills and knowledge to anticipate and meet clients' needs.
Practical implications
In a constantly digitalizing world, the traditional accounting and educational environment is changing but not quickly enough to meet the requirements of a blockchain accounting system yet. For this reason, practical implications on the daily activities of the organizations and the restructuration of their internal architecture have been revealed in this paper.
Originality/value
The paper approaches blockchain using the lens of organizational change management with a specific focus on the accounting and audit organizations, and it proposes solutions to cope with the arising technological challenges. A challenge itself is the implementation of blockchain, especially when an entity is not ready for the process. Therefore, the SWOT analysis elaborated in this paper and focused on the accounting and auditing firms is an element of novelty and at the same time, a helpful tool highlighting the main strengths, weaknesses, opportunities and threats of this technology, supporting organizations in assessing how ready they are for its adoption. The research on blockchain in accountancy organizations is still necessary for at least seven key areas which have been proposed and detailed at the end of the paper, bringing in this way clarity in regards to the most endorsed avenues for future research directions.
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