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1 – 10 of over 1000Noel Hyndman, Irvine Lapsley and Christina Philippou
The primary purpose of this paper is to provide an analysis of the key perspectives that emerge in this Accounting, Auditing & Accountability Journal (AAAJ) Special Issue as a…
Abstract
Purpose
The primary purpose of this paper is to provide an analysis of the key perspectives that emerge in this Accounting, Auditing & Accountability Journal (AAAJ) Special Issue as a basis for determining the existence or otherwise of a Soccer Society, as well as reflecting on the challenges that evidence of corruption in soccer (the beautiful game) has had on the game to date. Reflections on these matters are then utilised to offer a prospective analysis of issues for further research.
Design/methodology/approach
The paper is a reflective analysis that draws on existing societal work to provide key dimensions of accounting and accountability for significant organisations in the world of sport in general and soccer in particular.
Findings
Much prior research on soccer has largely focussed on the internal workings of soccer organisations, with little discussion of the importance of context. This paper explores the influence of the game more broadly. Moreover, a number of the papers included illustrate an overwhelming sense of joy and pleasure from experiences of the beautiful game, as well as providing evidence of the general societal good that can flow from it. However, the study also highlights concerns emanating from weak, and seemingly pliable, governance, regulatory and accountability regimes that provide a fertile field for corruption and sportswashing.
Research limitations/implications
This paper highlights a research agenda as an encouragement to interdisciplinary accounting researchers to investigate accountability and governance issues as a basis for evidence-based discussions of the impact of soccer and its regulation.
Originality/value
This paper specifically, and the Special Issue more broadly, offers a set of original empirical and theoretical contributions with respect to an activity that has faced limited scrutiny and consideration by academic accountants. Together, they offer a substantive body of work to enable future research in this area.
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Deo Shao, Hilda Mwangakala, Fredrick Ishengoma, Hector Mongi, Cesilia Mambile and Frederick Chali
The emergency of the COVID-19 pandemic has affected organizations differently, leading to adopting alternative business operation models, including digital technologies. The rapid…
Abstract
Purpose
The emergency of the COVID-19 pandemic has affected organizations differently, leading to adopting alternative business operation models, including digital technologies. The rapid adoption of digital technologies during the COVID-19 pandemic demonstrates how adaptive technologies intersect with human and social institutions in potentially risky or inequitable ways. However, the sustenance of the digital transformations (DTs) induced by the COVID-19 crisis is still unclear. Thus, this study aims to evaluate the sustenance of DTs accelerated by the emergence of the COVID-19 pandemic response in the Tanzanian context amid the crisis.
Design/methodology/approach
The study used a qualitative approach that included a literature review and semi-structured interviews with Information and Communication Technology (ICT) personnel from selected public institutions in Tanzania. The interviews elicited interviewees’ perspectives on the following: the digital revolution that occurred during the COVID-19 outbreak; how it affects their work; and the country’s future digital landscape. Additionally, a literature analysis established and generalized the practices used by the governments during the COVID-19 crisis.
Findings
The results show that there is enormous, colossal press toward adopting digital solutions. The use of digital technologies, such as digital payments, e-commerce, telemedicine and online education, has attracted the attention of businesses and individuals in Tanzania. Consequently, the move has enabled the country to cope with the cascading impacts of the COVID-19 pandemic and progressive economic recovery to achieve its development goals. Furthermore, the findings offer policy strategies for taking the induced DTs to the next level and sustaining it.
Originality/value
This study reports the lessons from the DTs induced by COVID-19 and their sustenance. It also contributes toward forward-thinking reforms and policy measures that could help Tanzania and the likes harness the DTs'’ potential in the wake of the pandemic.
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Sarah Knight, Abbie Maroño and David Keatley
The purpose of this study is to compare violent and non-violent extremists in terms of their age when they first perpetrate an extremist act, and to understand how this relates to…
Abstract
Purpose
The purpose of this study is to compare violent and non-violent extremists in terms of their age when they first perpetrate an extremist act, and to understand how this relates to other factors underlying extremist behaviours. While the end goal of many extremists may be functionally similar, the pathways into extremism vary, and the literature has demonstrated that a “one-size-fits-all” explanation does not exist. Motivational drivers are complex and dynamic; therefore, attempting to identify a terrorist “profile” has limited applied efficacy.
Design/methodology/approach
This study applied a temporal approach (“crime script analysis” or CSA) to identify, map and compare the sequential stages (or “scenes”) in the life histories of violent and non-violent extremists who have committed acts of extremism across different age groups. Crime scripts comprising mainly qualitative data for 40 male extremists (20 violent, 20 non-violent “cases”) were developed, and CSA was conducted according to the age at which they committed their first extremist offence.
Findings
Results demonstrated key temporal, developmental differences between the pathways of extremists who commit their first offence at different ages. One key difference was that for both the violent and non-violent extremists, those under 30 used the internet as a main means of joining networks and spreading information, whereas the over 30s made more personal, community links.
Originality/value
This research can aid identification of potential environmental triggers and potential increased susceptibility to triggers across certain age groups.
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Rozbeh Madadi, Ivonne M. Torres, Reza Fazli-Salehi and Miguel Ángel Zúñiga
This paper aims to explore the effectiveness of ethnically targeted ads in developing consumer–brand relationships through an application of social identification theory and…
Abstract
Purpose
This paper aims to explore the effectiveness of ethnically targeted ads in developing consumer–brand relationships through an application of social identification theory and elaboration likelihood model among African American consumers in the service sector.
Design/methodology/approach
Study 1 used a 2 (service type: hedonic vs utilitarian) × 2 (strength of ethnic identification: high vs low) between-subjects experimental design. Study 2 used the same experimental design, procedure and ads as Study 1.
Findings
Taken together, the findings from these two studies demonstrate how ethnically targeted advertising, in conjunction with service type, can influence consumer–brand relationships. The results showed that those with high strength of ethnic identification had more brand love, as well as higher intentions to spread positive word-of-mouth, purchase intention and brand loyalty for hedonic services, but that this effect was not significant for utilitarian services.
Research limitations/implications
The environments in which advertisements appear (e.g. in an in-store display or a magazine advertisement) is important, and consumers’ reactions to targeted ads in various environments should be considered in future research. Future studies should also examine the role of individuals’ personality traits and level of acculturation in determining their relationships with brands.
Originality/value
Across two studies, the authors demonstrated that ethnic ads are more effective for African American individuals with high level of ethnic identification especially for hedonic services.
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Hyehyun Kim, Sylvia Chan-Olmsted and Huan Chen
This study explores information behavior and perception and vaccination among America's three largest ethnic minorities, Hispanic, Black/African American and Asian, in COVID-19…
Abstract
Purpose
This study explores information behavior and perception and vaccination among America's three largest ethnic minorities, Hispanic, Black/African American and Asian, in COVID-19 context. Information behavior and perception are investigated from cultural and demographic characteristics, while vaccination is explored from COVID-19 related information behavior and utility/value of COVID-19 vaccine information.
Design/methodology/approach
Using Qualtrics survey panel, a national survey of America's Hispanic, Black/African American and Asian population was conducted to better understand the impact of cultural and demographic factors on COVID-19 related information. Data were collected in Fall 2021. Multiple and logistic regression were conducted to analyze data.
Findings
Results show that cultural factors (i.e. cultural identity, social identity, social capital and religiousness) exert significant impact on information value and seeking across all three minority groups, while some demographic factors, Republicanism and age, also significantly predict COVID-19 related information seeking and value for Black/African Americans and Hispanics, but less for Asian Americans. Lastly, information value was found to significantly predict vaccine status, willingness and eagerness, the three facets of vaccination as conceptualized in this study, for top three racial/ethic minorities.
Originality/value
The finding of this study reveal that there are variations in terms of the level and type of attachment to one's culture/social group in COVID-19 informational context. Between the three groups, granular differences were observed regarding the relationship between cultural factors and perceived COVID-19 information value. While cultural identity is most associated with African Americans, social capital is most evident for the Asian Americans, but social identity was the strongest predictor among Hispanics. Thus, this study offers important strategic insights into a unique population sample to better understand the impact of COVID-19 related information perception and vaccination implication.
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Maedeh Gholamazad, Jafar Pourmahmoud, Alireza Atashi, Mehdi Farhoudi and Reza Deljavan Anvari
A stroke is a serious, life-threatening condition that occurs when the blood supply to a part of the brain is cut off. The earlier a stroke is treated, the less damage is likely…
Abstract
Purpose
A stroke is a serious, life-threatening condition that occurs when the blood supply to a part of the brain is cut off. The earlier a stroke is treated, the less damage is likely to occur. One of the methods that can lead to faster treatment is timely and accurate prediction and diagnosis. This paper aims to compare the binary integer programming-data envelopment analysis (BIP-DEA) model and the logistic regression (LR) model for diagnosing and predicting the occurrence of stroke in Iran.
Design/methodology/approach
In this study, two algorithms of the BIP-DEA and LR methods were introduced and key risk factors leading to stroke were extracted.
Findings
The study population consisted of 2,100 samples (patients) divided into six subsamples of different sizes. The classification table of each algorithm showed that the BIP-DEA model had more reliable results than the LR for the small data size. After running each algorithm, the BIP-DEA and LR algorithms identified eight and five factors as more effective risk factors and causes of stroke, respectively. Finally, predictive models using the important risk factors were proposed.
Originality/value
The main objective of this study is to provide the integrated BIP-DEA algorithm as a fast, easy and suitable tool for evaluation and prediction. In fact, the BIP-DEA algorithm can be used as an alternative tool to the LR model when the sample size is small. These algorithms can be used in various fields, including the health-care industry, to predict and prevent various diseases before the patient’s condition becomes more dangerous.
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Teemu Birkstedt, Matti Minkkinen, Anushree Tandon and Matti Mäntymäki
Following the surge of documents laying out organizations' ethical principles for their use of artificial intelligence (AI), there is a growing demand for translating ethical…
Abstract
Purpose
Following the surge of documents laying out organizations' ethical principles for their use of artificial intelligence (AI), there is a growing demand for translating ethical principles to practice through AI governance (AIG). AIG has emerged as a rapidly growing, yet fragmented, research area. This paper synthesizes the organizational AIG literature by outlining research themes and knowledge gaps as well as putting forward future agendas.
Design/methodology/approach
The authors undertake a systematic literature review on AIG, addressing the current state of its conceptualization and suggesting future directions for AIG scholarship and practice. The review protocol was developed following recommended guidelines for systematic reviews and the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA).
Findings
The results of the authors’ review confirmed the assumption that AIG is an emerging research topic with few explicit definitions. Moreover, the authors’ review identified four themes in the AIG literature: technology, stakeholders and context, regulation and processes. The central knowledge gaps revealed were the limited understanding of AIG implementation, lack of attention to the AIG context, uncertain effectiveness of ethical principles and regulation, and insufficient operationalization of AIG processes. To address these gaps, the authors present four future AIG agendas: technical, stakeholder and contextual, regulatory, and process. Going forward, the authors propose focused empirical research on organizational AIG processes, the establishment of an AI oversight unit and collaborative governance as a research approach.
Research limitations/implications
To address the identified knowledge gaps, the authors present the following working definition of AIG: AI governance is a system of rules, practices and processes employed to ensure an organization's use of AI technologies aligns with its strategies, objectives, and values, complete with legal requirements, ethical principles and the requirements set by stakeholders. Going forward, the authors propose focused empirical research on organizational AIG processes, the establishment of an AI oversight unit and collaborative governance as a research approach.
Practical implications
For practitioners, the authors highlight training and awareness, stakeholder management and the crucial role of organizational culture, including senior management commitment.
Social implications
For society, the authors review elucidates the multitude of stakeholders involved in AI governance activities and complexities related to balancing the needs of different stakeholders.
Originality/value
By delineating the AIG concept and the associated research themes, knowledge gaps and future agendas, the authors review builds a foundation for organizational AIG research, calling for broad contextual investigations and a deep understanding of AIG mechanisms. For practitioners, the authors highlight training and awareness, stakeholder management and the crucial role of organizational culture, including senior management commitment.
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Zengxin Kang, Jing Cui and Zhongyi Chu
Accurate segmentation of artificial assembly action is the basis of autonomous industrial assembly robots. This paper aims to study the precise segmentation method of manual…
Abstract
Purpose
Accurate segmentation of artificial assembly action is the basis of autonomous industrial assembly robots. This paper aims to study the precise segmentation method of manual assembly action.
Design/methodology/approach
In this paper, a temporal-spatial-contact features segmentation system (TSCFSS) for manual assembly actions recognition and segmentation is proposed. The system consists of three stages: spatial features extraction, contact force features extraction and action segmentation in the temporal dimension. In the spatial features extraction stage, a vectors assembly graph (VAG) is proposed to precisely describe the motion state of the objects and relative position between objects in an RGB-D video frame. Then graph networks are used to extract the spatial features from the VAG. In the contact features extraction stage, a sliding window is used to cut contact force features between hands and tools/parts corresponding to the video frame. Finally, in the action segmentation stage, the spatial and contact features are concatenated as the input of temporal convolution networks for action recognition and segmentation. The experiments have been conducted on a new manual assembly data set containing RGB-D video and contact force.
Findings
In the experiments, the TSCFSS is used to recognize 11 kinds of assembly actions in demonstrations and outperforms the other comparative action identification methods.
Originality/value
A novel manual assembly actions precisely segmentation system, which fuses temporal features, spatial features and contact force features, has been proposed. The VAG, a symbolic knowledge representation for describing assembly scene state, is proposed, making action segmentation more convenient. A data set with RGB-D video and contact force is specifically tailored for researching manual assembly actions.
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This study aims to investigate the impact on organizational members of team marks and peer feedback in a classroom as an organizational setting, where equals were engaged in a…
Abstract
Purpose
This study aims to investigate the impact on organizational members of team marks and peer feedback in a classroom as an organizational setting, where equals were engaged in a hierarchical form of accountability. It uses Roberts’s framework of hierarchical, socializing, and intelligent forms of accountability and discusses the viability of intelligent accountability in higher education, given the accountability structure for academics.
Design/methodology/approach
Autoethnography based on excerpts from the lecturer’s diary.
Findings
The blurred boundaries of hierarchical and socializing forms of accountability create both tensions and kinships for students, and these two forms of accountability constantly impact on each other. Although the accounting tools have an individualizing effect on some students, several examples of intelligent accountability are uncovered. It is concluded that academia’s audit culture, which focuses on immediate outcomes, and academics’ ever-increasing workloads make successful innovations less likely.
Originality/value
This study contributes to the accountability literature in revealing a constant dynamic between hierarchical and socializing forms of accountability through examination of a unique setting in which the boundaries between the two are completely blurred. By empirically examining how accounting individualizes and how intelligent accountability emerges, this study contributes to the limited empirical literature on the impact of accountability on individuals, and particularly to studies of classrooms as organizations, with implications for education policies.
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