Search results

1 – 10 of over 9000
Article
Publication date: 7 June 2023

Kibum Youn and Moonhee Cho

This paper aims to examine the relationships between anthropomorphic cues (i.e. degrees of the humanized profile picture and naming) in artificial intelligence (AI) chatbots and…

2087

Abstract

Purpose

This paper aims to examine the relationships between anthropomorphic cues (i.e. degrees of the humanized profile picture and naming) in artificial intelligence (AI) chatbots and business types (utilitarian-centered business vs hedonic-centered business) on consumers’ attitudes toward the AI chatbot and intentions to use the AI chatbot app and to accept the AI chatbot’s recommendation.

Design/methodology/approach

An online experiment with a 2 (humanized profile pictures: low [semihumanoid] vs high [full-humanoid]) × 2 (naming: Mary vs virtual assistant) × 2 (business types: utilitarian-centered business [bank] vs hedonic-centered business [café]) between-subjects design (N = 520 Mturk samples) was used.

Findings

The results of this study show significant main effects of anthropomorphic cues (i.e. degrees of profile picture and naming) in AI chatbots and three-way interactions among humanized profile pictures, naming and business types (utilitarian-centered business vs hedonic-centered business) on consumers’ attitudes toward the AI chatbot, intentions to use the AI chatbot app and intentions to accept the AI chatbot’s recommendation. This indicates that the high level of anthropomorphism generates more positive attitudes toward the AI chatbot and intentions to use the AI chatbot app and to accept the AI chatbot’s recommendation in the hedonic-centered business condition. Moreover, the mediated role of parasocial interaction occurs in this relationship.

Originality/value

This study is the original endeavor to examine the moderating role of business types influencing the effect of anthropomorphism on consumers’ responses, while existing literature overweighted the value of anthropomorphism in AI chatbots without considering the variation of businesses.

Details

Journal of Services Marketing, vol. 37 no. 8
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 12 February 2024

Nirupika Liyanapathirana and Mary Low

This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level…

Abstract

Purpose

This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants.

Design/methodology/approach

Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques.

Findings

The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention.

Originality/value

The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 19 August 2021

Qi Chen and Mary Low

This study aims to use Porter’s hypothesis (PH), which tests whether corporates’ green investment has an impact on their economic performance (EP). The study argues that…

Abstract

Purpose

This study aims to use Porter’s hypothesis (PH), which tests whether corporates’ green investment has an impact on their economic performance (EP). The study argues that corporates’ environmental strategy should allow for a “win-win” situation concerning regulatory compliance.

Design/methodology/approach

The quantitative methodology used PH to test empirically the economic consequences of corporates’ green investment in China.

Findings

This study indicates that there is a U-shaped relationship between green/environmental investment (EI) and EP. When EI is less, corporates’ EP follows a downward sloping curve until the scale of EI increases and exceeds the “threshold.” From this turning point, EP follows an upward-sloping curve as EI increase. This relationship is more significant in high-polluting companies and state-owned companies.

Research limitations/implications

The empirical results extend the research field of EI and EP for listed companies in China and cover 1,324 observations over the period 2008–2017.

Practical implications

First, the authors expand the research on green/EI and EP using firm-level data. Second, the study empirically tests the economic consequences of corporates’ green investment. Third, this study finds a non-linear relationship between green investment and EP due to the heterogeneity of industry attributes and property rights. These findings provide better explanations for the different research conclusions regarding the economic consequences of green investment.

Originality/value

Compared to global research, China’s research on EI has mainly focused on the macro and industry levels. There is still a lack of micro-level research. The paper addresses this research gap as the authors use firm-level EI data to capture companies’ green investment efforts in environmentally sustainable development and its subsequent impact on EP.

Details

Pacific Accounting Review, vol. 34 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 31 May 2021

Sumit Lodhia, Umesh Sharma and Mary Low

This paper aims to introduce the special issue on “sustainability and accounting for non-financial matters: qualitative and quantitative research approaches”. This special issue…

1541

Abstract

Purpose

This paper aims to introduce the special issue on “sustainability and accounting for non-financial matters: qualitative and quantitative research approaches”. This special issue was organised at the time when the entire globe was affected by the Coronavirus and accordingly, this paper has taken this opportunity to discuss the implications of this pandemic on accounting for non-financial issues, especially in relation to sustainability accounting research and practice.

Design/methodology/approach

An analysis of public documents and limited academic research on the Coronavirus was undertaken in this paper to highlight how life as it existed has fundamentally changed. The authors also review the papers published in this special issue and identifies research opportunities arising from the current environment.

Findings

The onslaught of the Coronavirus provides both challenges and opportunities for the practice of, and research into, accounting for non-financial matters, such as sustainability. The papers published in this special issue promote understanding and linking of sustainability reporting practices, to creating firm values, as well as identifying current and emerging challenges. The special issue explores criteria for the construction of accounting technology that is consistent with agnostic-based critical accounting and accountability, a business case for managers and practitioners to formulate strategic and management control systems in response to climate change issues, legitimacy and the use of photographs in sustainability reporting to create value, effective disclosures of business and sustainability ethics practiced by the firm for reputation building and value creation, indigenous accounting in mining companies, public sector policy framing of non-financial value, the barriers to sustainability reporting because of lack of awareness and knowledge and inadequate regulatory support in developing countries and the significance of sustainability accounting education to improve sustainability reporting practices in developing countries.

Research limitations/implications

Future research opportunities in relation to the impact of the Coronavirus on accounting for non-financial value are identified. Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments.

Practical implications

The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments.

Social implications

Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted.

Originality/value

This study, to the knowledge, is one of the pioneer academic studies that has explored the implications of the Coronavirus on accounting for non-financial value. In addition, this special issue includes papers that highlight how non-financial reporting matters are increasingly being given attention by companies to enhance business practices on sustainability through different perspectives.

Details

Meditari Accountancy Research, vol. 29 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 5 January 2024

Sharon Manasseh, Mary Low and Richard Calderwood

Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study…

Abstract

Purpose

Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study aims to seek an understanding of the implementation of performance-based research funding (PBRF) and its impact on the heads of departments (HoDs) and accounting academics in New Zealand (NZ) tertiary institutions. The study explores NZ accounting academics’ experiences and their workload; the relationship between teaching and research in the accounting discipline and any issues and concerns affecting new and emerging accounting researchers because of PBRF.

Design/methodology/approach

Applying an institutional theoretical lens, this paper explores accounting HoDs’ perceptions concerning the PBRF system’s impact on their academic staff. The research used semi-structured interviews to collect data from NZ’s eight universities.

Findings

The key findings posit that many institutional processes, some more coercive in nature, whereas others were normative and mimetic, have been put in place to ensure that academics are able to meet the PBRF requirements. HoDs suggest that their staff understand the importance of research, but that PBRF is a challenge to new and emerging researchers and pose threats to their recruitment. New academics must “hit the ground running” as they must demonstrate not only teaching abilities but also already have a track record of research publications; all in all, a daunting experience for new academics to overcome. There is also a teaching and research disconnect. Furthermore, many areas where improvements can be made in the design of this measurement tool remain.

Originality/value

The PBRF system has significantly impacted on accounting academics. Central university research systems were established that subsequently applied coercive institutional pressures onto line managers to ensure that their staff performed. This finding offers scope for future research to explore a better PBRF that measures and rewards research productivity but without the current system’s unintended negative consequences.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 27 January 2021

Huthaifa Al-Hazaima, Mary Low and Umesh Sharma

This paper aims to examine the perceptions of salient stakeholders in Jordan concerning the importance of integrating sustainability education (SE) into the accounting curriculum.

Abstract

Purpose

This paper aims to examine the perceptions of salient stakeholders in Jordan concerning the importance of integrating sustainability education (SE) into the accounting curriculum.

Design/methodology/approach

This paper uses salient stakeholder theory as a lens and seeks to explore the possible integration of SE into the Jordanian tertiary accounting curriculum. A final sample of 702 salient stakeholders including university accounting educators, accounting students, industry accountants, government representatives and accounting association professional members were used to glean an insight of their views and the extent to which sustainability is present in accounting education.

Findings

Findings indicate that there is a strong belief by these salient stakeholders that there is significant importance for the integration of SE into the accounting curriculum in Jordanian universities. There is concern that the current curriculum does not meet the educational needs of future accountants and business executives from a sustainability perspective.

Research limitations/implications

This study contributes to the research debate on the competencies crisis in accounting education by focusing on the lack of SE in the accounting curriculum. This study draws attention to the need of up-skilling and applied knowledge in this critical area. There are strong viewpoints from the salient stakeholders in this study. They emphasise that a progressive education solution is required and which integrates SE into the accounting curriculum.

Practical implications

The research is useful to accounting educators, professional accounting associations, industry, accounting students and the government. The salient stakeholders in Jordan wish to include SE within the accounting curriculum. This would lead to future accountants and business executives having stronger competencies to respond in a resilient and resourceful manner to changes in the way business is conducted, especially in an area where societal and environmental impacts are highly scrutinised.

Originality/value

This study provides evidence on how salient stakeholders of an emerging economy can influence, provide guidance and leadership in integrating SE in the accounting curriculum. Engaging actively and extensively with research studies such as this allows them to voice their opinions about the importance of sustainability and how their country can better engage in this increasingly important field.

Details

Meditari Accountancy Research, vol. 29 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 31 March 2023

Pei-Chi Kelly Hsiao, Mary Low and Tom Scott

This paper aims to examine the extent to which performance indicators (PIs) reported by New Zealand (NZ) higher education institutions (HEIs) correspond with accounting standards…

Abstract

Purpose

This paper aims to examine the extent to which performance indicators (PIs) reported by New Zealand (NZ) higher education institutions (HEIs) correspond with accounting standards and guidance and the effects issuance of principles-based authoritative guidance and early adoption of Public Benefit Entity Financial Reporting Standard 48 (PBE FRS 48) have on the PIs disclosed.

Design/methodology/approach

Using a content analysis index derived from accounting standards and guidance, we conduct a longitudinal assessment of the 2016 and 2019 statements of service performance published by 22 NZ HEIs.

Findings

The PIs reported extend beyond the service performance elements proposed by standard-setters. Despite few indicators on intermediate and broader outcomes, the measures disclosed by HEIs are reflective of their role in the NZ economy and the national Tertiary Education Strategy. The results show that principles-based authoritative guidance and early adoption of PBE FRS 48 influence the focus and type of measures disclosed, while there is no evidence of improvements in the reporting of impacts, outcomes and information useful for performance evaluation.

Practical implications

This paper provides timely insights for standard-setters and regulators on the influence principles-based accounting standards and guidance have on non-financial reporting practices.

Originality/value

This study contributes to the scant literature on HEIs’ service performance reporting. It presents a model for conceptualising HEIs’ PIs that can be used as a basis for future research on non-financial reporting. It also reflects on the tension between accountability and “accountingisation”, suggesting that, although the PIs reported support formal accountability, they do not communicate whether HEIs’ activities and outputs meet their social purpose.

Article
Publication date: 31 January 2024

Huthaifa Al-Hazaima, Mary Low and Umesh Sharma

This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for…

Abstract

Purpose

This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for sustainable development, one of the important Sustainable Development Goals (SDGs), into Jordan’s university accounting education.

Design/methodology/approach

We used stakeholder salience theory to inform our study. This study adopted a qualitative research method. The study used semi-structured interviews to collect qualitative, open-ended data that explored the salient stakeholders’ thoughts, beliefs and feelings about their roles in influencing the integration of education for sustainable development into the Jordanian accounting curriculum.

Findings

The results indicate that education for sustainable development in accounting is important; however, most Jordanian salient stakeholders indicate their inability to integrate sustainable education into the accounting curriculum due to their lack of power to do so. The findings show that there is currently an inappropriate distribution of power, legitimacy and urgency amongst the salient stakeholders, who indicate that a progressive education solution is required in the critical area of education for sustainable development in accounting. This research indicates that a significant number of salient stakeholders would like the Jordanian government to provide power, legitimacy and urgency to enable accounting educators to become definite stakeholders as this will enable them to integrate sustainable education into the accounting curriculum.

Research limitations/implications

The study is limited to Jordan only. The paper draws attention to the need for an appropriate distribution of power, legitimacy and urgency amongst salient stakeholders in Jordan.

Practical implications

This paper provides evidence that the salient stakeholders in this emerging economy want to make changes in their education system to address climate change concerns, an important SDG, through a better education curriculum for sustainable development in Jordanian universities.

Social implications

Accounting educators should be given the power to make changes in the accounting curriculum, such as integrating education for sustainable development.

Originality/value

There is an inappropriate distribution of power, legitimacy and urgency amongst the Jordanian salient stakeholders and this imbalance hinders the integration of education for sustainable development into the accounting curriculum.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 6 January 2021

A.M.I. Lakshan, Mary Low and Charl de Villiers

Integrated reporting (IR) promotes the disclosure of future-oriented information to enable financial stakeholders to make better-informed decisions. However, the downside to this…

1193

Abstract

Purpose

Integrated reporting (IR) promotes the disclosure of future-oriented information to enable financial stakeholders to make better-informed decisions. However, the downside to this type of disclosure is the risk to management of disclosing such future-oriented information. This paper aims to explore how IR preparers manage the risk of disclosing future-oriented information in companies’ integrated reports.

Design/methodology/approach

This study represents an exploratory interpretative thematic analysis of 33 semi-structured interviews with managers involved in IR in eight Sri Lankan companies representing various industries. The thematic analysis is informed by the research literature and prior studies on IR.

Findings

This paper provides evidence of various strategies to manage the risk associated with the disclosure of future-oriented information in integrated reports. These strategies include making non-specific predictions; increasing the accuracy of the predictions; linking performance management to disclosed targets, thus ensuring individual responsibility for target achievement; disclosing ex post explanations for not achieving previously disclosed targets; and linking disclosed targets to the company’s risk management procedures. However, these strategies can cause managers to provide conservative future-oriented information, rather than “best estimate” future-oriented information.

Practical implications

The study describes the strategies that managers use to mitigate the risks involved in disclosing future-oriented information. These strategies can provide support or raise concerns, for managers in deciding how to deal with such risks. Regulators tasked with investor protection, as well as stock exchanges interested in the transparency and accountability of listed companies’ activities should be aware of these strategies. Furthermore, the International Integrated Reporting Council (IIRC) should be interested in the implications of this study because some of the identified strategies could undermine the usefulness of integrated reports to stakeholders. This is a significant concern given that the IIRC envisages integrated reporting and thinking as vehicles that could align capital allocation and corporate behaviour with wider sustainable development goals.

Social implications

The trend of future-oriented information moving from being used only in organisations’ internal management systems to being externally reported in integrated reports has implications for stakeholder groups interested in the reported targets. This study reveals management strategies that could affect future-oriented information reliability and reduce their usefulness for users of integrated reports.

Originality/value

This study provides unique insights into the emerging area of how managers deal with the risks involved in disclosing future-oriented IR information.

Details

Sustainability Accounting, Management and Policy Journal, vol. 12 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 28 August 2021

A.M.I. Lakshan, Mary Low and Charl de Villiers

The international integrated reporting framework encourages organisations to disclose material information that affects their ability to create value. This paper aims to…

1468

Abstract

Purpose

The international integrated reporting framework encourages organisations to disclose material information that affects their ability to create value. This paper aims to investigate the challenges and techniques preparers of integrated reports use to determine the materiality of non-financial information.

Design/methodology/approach

This paper uses an exploratory interpretive thematic analysis and an archival research approach. Qualitative semi-structured interviews were conducted with 55 integrated reporting (IR) preparers in 12 publicly listed companies, supported by the perusal of the companies’ integrated annual reports over a three-year period.

Findings

IR preparers find materiality determination for non-financial information challenging. This study found that preparers convert challenges into opportunities by using materiality disclosures as image-enhancing marketing tools, which causes concerns regarding weak accountability and a deviation from the International Integrated Reporting Council’s objective of improving information quality. This study found that IR preparers use various techniques in conjunction to determine materiality levels, as well as whether to disclose non-financial information in their integrated reports. The institutional isomorphism lens used in the study highlighted the issues IR preparers faced in their determined efforts of IR materiality levels under mimetic and normative isomorphism pressures.

Research limitations/implications

The challenges and techniques identified can contribute to the development of a framework for materiality level determination for non-financial information.

Practical implications

Regulators who are concerned with ensuring sufficient information to improve investor decision-making will be interested in the techniques IR preparers use to determine materiality levels for non-financial information, to improve their regulations and frameworks.

Originality/value

This study contributes to the literature regarding challenges with materiality level determination in integrated reports and techniques used by IR preparers. The application of an institutional isomorphism lens led to greater insight and understanding of IR preparers’ challenges and techniques in materiality determination. This paper makes a number of significant contributions to the IR literature. First, it identifies the usefulness of material information for decision-making and the influence stakeholders have on the materiality determination of non-financial information, which have not been mentioned in the prior literature. Second, the literature is silent on how organisations relate materiality to value creation for the purposes of determining the materiality content of an integrated report; this research provides empirical evidence of the use of value creation criteria in materiality determination. Third, the study highlights that materiality is a combination of efforts that involves everyone in an organisation. Further, the strategy should be linked to IR and preparers have indicated that integrated thinking is required for materiality determination.

Details

Meditari Accountancy Research, vol. 30 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

1 – 10 of over 9000