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1 – 10 of 441Noel 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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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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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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Amira Said and Chokri Ouerfelli
This paper aims to examine the dynamic conditional correlation (DCC) and hedging ratios between Dow Jones markets and oil, gold and bitcoin. Using daily data, including the…
Abstract
Purpose
This paper aims to examine the dynamic conditional correlation (DCC) and hedging ratios between Dow Jones markets and oil, gold and bitcoin. Using daily data, including the COVID-19 pandemic and the Russia–Ukraine war. We employ the DCC-generalized autoregressive conditional heteroskedasticity (GARCH) and asymmetric DCC (ADCC)-GARCH models.
Design/methodology/approach
DCC-GARCH and ADCC-GARCH models.
Findings
The most of DCCs among market pairs are positive during COVID-19 period, implying the existence of volatility spillovers (Contagion-effects). This implies the lack of additional economic gains of diversification. So, COVID-19 represents a systematic risk that resists diversification. However, during the Russia–Ukraine war the DCCs are negative for most pairs that include Oil and Gold, implying investors may benefit from portfolio-diversification. Our hedging analysis carries significant implications for investors seeking higher returns while hedging their Dow Jones portfolios: keeping their portfolios unhedged is better than hedging them. This is because Islamic stocks have the ability to mitigate risks.
Originality/value
Our paper may make a valuable contribution to the existing literature by examining the hedging of financial assets, including both conventional and Islamic assets, during periods of stability and crisis, such as the COVID-19 pandemic and the Russia–Ukraine war.
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This article analyzes the relationships between different conceptions of time, socioeconomic development and cultural values.
Abstract
Purpose
This article analyzes the relationships between different conceptions of time, socioeconomic development and cultural values.
Design/methodology/approach
We focus on three major aspects of time, namely, 1) duration, 2) orientation and 3) tempo. Furthermore, we draw on modernization theory to distinguish between agrarian/traditional and industrial/modern societies and their respective cultural values.
Findings
Analyses indicate that agrarian/traditional societies with cultural values such as collectivism, survival, religiosity and hierarchical structures are marked by subjective/cyclical/inaccurate, past-oriented and slow-paced conceptions of time. In contrast, industrial/modern societies with cultural values such as individualism, self-expression, secularism and egalitarianism are marked by objective/linear/accurate, future-oriented and accelerated conceptions of time.
Originality/value
This paper introduces an original conceptualization of the three dimensions of time – duration, orientation and tempo – previously overlooked in the literature. Additionally, it provides an in-depth and comprehensive analysis of the relationships between time, culture and socioeconomic development.
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Divaries Cosmas Jaravaza, Joshua Risiro, Paul Mukucha and Nomuhle Jaravaza
The main purpose of the study was to synthesise the role of COVID-19 social media messages and indigenous religious beliefs on public health promotion initiatives among rural…
Abstract
Purpose
The main purpose of the study was to synthesise the role of COVID-19 social media messages and indigenous religious beliefs on public health promotion initiatives among rural consumers in Zimbabwe.
Design/methodology/approach
A qualitative approach was adopted. Population consisting of 15 interviews and six focus groups was purposively sampled from Manicaland, Mashonaland Central and Masvingo provinces in Zimbabwe. A thematic approach was used to present and analyse the data.
Findings
Rural consumers believed WhatsApp messages posted by people whom they know or influential personnel like health workers. Credibility of WhatsApp messages was enhanced through its ability to send videos and audios. Teachings and indoctrination by indigenous churches and misinformation were found to be an impediment in believing COVID-19 WhatsApp messages and vaccination by rural consumers. Faith healers in indigenous churches used various practices and artefacts like holy water, stone pebbles, clay pots, flags and wooden rods to pray and treat patients suffering from COVID-19 and other ailments.
Practical implications
Social media messages, religious teachings and indoctrination may be a hindrance to rural consumers in adopting government public health promotion initiatives; hence, public health professionals need prior emic understanding and co-option of local leadership in vaccination campaigns.
Originality/value
This study outstretches the theoretical landscape in consumer behaviour and also practical contribution to health practitioners and marketers on breaking indigenous religious barriers and social media misconceptions on vaccination uptake through promotional strategies earmarked for rural consumers.
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Satyanandini Arjunan, Minu Zachariah and Prathima K. Bhat
Alpha Design Technologies Private Limited (ADTL) was started in 2004 by Colonel H.S. Shankar after his retirement from services in the Indian Army and Bharat Electronics Limited…
Abstract
Learning outcomes
Alpha Design Technologies Private Limited (ADTL) was started in 2004 by Colonel H.S. Shankar after his retirement from services in the Indian Army and Bharat Electronics Limited (BEL). Aggressively growing the company from US$0.04m in 2004 to US$100m in 2022, he proved that age was not a barrier to success in entrepreneurship. His aspirations were to gain a greater presence in foreign markets through higher exports. After reading this case study, the students will be able to understand how the defence sector evolved in India and the role of private-sector enterprises; recognise the risks and opportunities in the changing dynamics of defence sector in India; believe that the ideas and capabilities of an entrepreneur increase with relevant previous experiences; appreciate the ambition and managerial capabilities of an entrepreneur even at the age of 60; apply Ajzen’s theory of planned behaviour on the entrepreneurial journey of Shankar and formulate strategies for growth.
Case overview/synopsis
Started in the year 2004, ADTL specialises in manufacturing defence-related products. ADTL was cofounded by Shankar, at the age of 60. His experience of working with the Indian Army and BEL in various capacities gave him the proficiency to start a venture on his own after his retirement. The ecosystem in India was favourable for ADTL as the Government opened up the defence sector for private players. Nevertheless, age was not a barrier for this senior citizen to tap the opportunity and work aggressively to grow his venture from US$0.04m in 2004 to US$100m in 2022. By 2023, ADTL had an employee strength of 1,200 including 650 engineers, and they emerged as a market leader in Software Defined Radio space. They manufactured around 200 different products for defence and space. ADTL exported 60% of the defence products to countries such as Israel, the USA and Germany. Moving forward, the dream for Shankar was to make a mark in the defence geography of the world through ADTL, by improving its export volumes and also through strategic alliances.
Complexity academic level
This case study can be taught to Master of Business Administration/postgraduate degree in management students as a part of the introductory course on entrepreneurship and strategy. This case study can be used specifically to make the students understand the role of private sector in the manufacturing of defence products after the liberalisation policy of the Government of India. The intention was not only to protect the nation from the threat posed by neighbouring countries but also to promote exports of defence products to other countries to improve foreign exchange earnings.
Supplementary materials
Teaching notes are available for educators only.
Subject code
CSS 3: Entrepreneurship.
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Nico Meissner, Joanne McNeill and Matt Allen
This paper aims to examine how the fields of social enterprise, social entrepreneurship and social innovation have theorised and applied the concepts of narrative and storytelling.
Abstract
Purpose
This paper aims to examine how the fields of social enterprise, social entrepreneurship and social innovation have theorised and applied the concepts of narrative and storytelling.
Design/methodology/approach
A literature review and subsequent thematic analysis were used. A keyword search of three databases identified 93 relevant articles that were subsequently reviewed for this paper.
Findings
Four main roles for storytelling and narrative were found in the literature: to gain support for social innovation, to inspire social change, to build a social-entrepreneurial identity and to debate the meaning and direction of social innovation itself.
Practical implications
Following the literature review, capacities and applications of storytelling and narrative in other, related fields are discussed to highlight practical use cases of storytelling that might currently be underdeveloped in the social enterprise and innovation sectors.
Originality/value
The paper argues that the social innovation and enterprise literature predominantly views storytelling as a form of mass communication, while often overlooking its ability to foster communal debate and organise intrapersonal dialogue as possible aspects of strategic thinking and innovation management in social enterprise, social entrepreneurship and social innovation.
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Anas Iftikhar, Imran Ali and Mark Stevenson
This study aims to analyse whether the presence of supply chain complexity (SCC) influences firms to improve their supply chain (SC) resilience and SC robustness capability. This…
Abstract
Purpose
This study aims to analyse whether the presence of supply chain complexity (SCC) influences firms to improve their supply chain (SC) resilience and SC robustness capability. This study also examines an important paradox: whether investing in both exploitation and exploration practices is conflicting or complementary to enabling SC resilience and robustness in the presence of SCC.
Design/methodology/approach
The authors used a survey-based approach to collect 242 useful responses from SC professionals of Pakistani firms, an important emerging economy context. The data were analysed with covariance-based structural equation modelling to statistically validate the model.
Findings
The analysis reveals several key findings: the presence of SCC has a direct, positive influence on SC resilience and SC robustness; while exploitation practices only partially mediate the nexus between SCC and SC resilience, they fully mediate the relationship between SCC and SC robustness; while exploration practices partially mediate the nexus between SCC and SC resilience, they do not mediate the relationship between SCC and SC robustness and SCC has a significant influence on SC resilience and SC robustness sequentially through exploitation and exploration (i.e. one after the other).
Practical implications
These findings help to reconcile the exploitation versus exploration paradox in cultivating SC resilience and SC robustness in the presence of SCC. The findings assist SC managers in determining how to deploy their limited resources most effectively to enhance SC resilience and SC robustness while facing SCC.
Originality/value
The authors devise and empirically validate a unique framework that demonstrates how the presence of SCC works as a stimulus to build SC resilience and SC robustness.
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