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1 – 10 of 25Nastaran Hajiheydari, Mojtaba Talafidaryani, SeyedHossein Khabiri and Masoud Salehi
Although the business model field of study has been a focus of attention for both researchers and practitioners within the past two decades, it still suffers from concern about…
Abstract
Purpose
Although the business model field of study has been a focus of attention for both researchers and practitioners within the past two decades, it still suffers from concern about its identity. Accordingly, this paper aims to clarify the intellectual structure of business model through identifying the research clusters and their sub-clusters, the prominent relations and the dominant research trends.
Design/methodology/approach
This paper uses some common text mining methods including co-word analysis, burst analysis, timeline analysis and topic modeling to analyze and mine the title, abstract and keywords of 14,081 research documents related to the domain of business model.
Findings
The results revealed that the business model field of study consists of three main research areas including electronic business model, business model innovation and sustainable business model, each of which has some sub-areas and has been more evident in some particular industries. Additionally, from the time perspective, research issues in the domain of sustainable development are considered as the hot and emerging topics in this field. In addition, the results confirmed that information technology has been one of the most important drivers, influencing the appearance of different study topics in the various periods.
Originality/value
The contribution of this study is to quantitatively uncover the dominant knowledge structure and prominent research trends in the business model field of study, considering a broad range of scholarly publications and using some promising and reliable text mining techniques.
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Aluthgama Guruge Deepal and Ariyarathna Jayamaha
This paper reviews a substantial body of scholarly work on the audit expectation gap (AEG) for many years and aims to construct a new synthesis of the existing knowledge of the…
Abstract
Purpose
This paper reviews a substantial body of scholarly work on the audit expectation gap (AEG) for many years and aims to construct a new synthesis of the existing knowledge of the AEG discovered by numerous scholars in the world.
Design/methodology/approach
A broad search of the literature was conducted using a few AEG related keywords in the Google Scholar search engine and two databases of Scopus and Emerald from 1974 to 2021. Only the articles published in reputable journals concerning the AEG were selected after applying some selection criteria.
Findings
The concept of AEG is a multidimensional concept. Different causes for the AEG were identified, and several strategies were summarized into major promising strategies for narrowing it. It was found that the AEG cannot be eradicated entirely from society.
Practical implications
This review of the literature will be of interest to auditors, financial statement users, regulatory agencies, and policymakers, among other parties. Further, this AEG synthesis may be useful in understanding misperceptions and determining how they differ across diverse stakeholders.
Originality/value
There is a dearth of literature review studies incorporating all the facets of AEG. Hence, this study incorporates all those facets, namely research methods and instruments and dimensions used along with causes and mechanisms to narrow down the AEG while addressing the gaps and highlighting the themes for future research. Finally, a fresh, yet more straightforward definition was generated as a result of the comprehensive review of the literature, adding novelty to the extant literature.
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Mohammad Reza Abbaszadeh, Mahdi Salehi and Seyed Masoud Faiz
This study aims to investigate the relationship between information technology and internal controls of state agencies in Iran.
Abstract
Purpose
This study aims to investigate the relationship between information technology and internal controls of state agencies in Iran.
Design/Methodology/Approach
The research population includes all auditors and managers working in public sector. Data collection instrument is a questionnaire designed by the researcher and administrated during March 5, 2016. The collected data are analyzed through descriptive and inferential statistics (binomial test).
Findings
The findings of the research show that there is a significant relationship between information technology and internal controls (administrative, financial and accounting controls, risk assessment, information and communication, control activities and monitoring). Moreover, the alteration of data collection methods (from traditional to modern) and the written instructions (in information technology) have a positive effect on the internal control and its subscales.
Originality/value
With regard to the emphasis on the development of computer application and the use of new processing facilities and the exchange of information and its specific controlling consequences, this is an innovative research.
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Shirin Hassani Zadeh, Azadeh Nadjarzadeh, Masoud Mirzaei, Amin Salehi-Abargouei and Mahdieh Hosseinzadeh
Dietary intake is a modifiable risk factor for metabolic syndrome (MetS). Therefore, this study aims to evaluate the association between the Healthy Eating Index-2015 (HEI-2015…
Abstract
Purpose
Dietary intake is a modifiable risk factor for metabolic syndrome (MetS). Therefore, this study aims to evaluate the association between the Healthy Eating Index-2015 (HEI-2015) and MetS.
Design/methodology/approach
MetS was diagnosed among 2,326 adults. Dietary intake was assessed by a validated food frequency questionnaire. The HEI-2015 was administered to assess the diet qualities. Multivariate logistic regression was also used to evaluate the relationship of HEI-2015 with MetS and its components.
Findings
The odds of MetS was lower in women who were in the third quintile of HEI-2015 compared with those in the first quintile after adjusting for age and energy intake (OR: 0.62, CI: 0.41 to 0.93). In addition, moderate adherence to HEI-2015 reduced the odds of high fasting blood glucose levels in both men and women (OR men: 0.30, CI: 0.11 to 0.85 OR women: 0.34, CI: 0.14 to 0.79). However, these relations were not linear. Adherence to HEI-2015 had no significant relationship with the prevalence of MetS and its components in the whole population.
Originality/value
A significant relationship was observed between moderate adherence to HEI-2015 and fasting blood glucose in both men and women. Moreover, moderate adherence to this dietary pattern decreased the prevalence of MetS in women.
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Masoud Bagherpasandi, Mahdi Salehi, Zohreh Hajiha and Rezvan Hejazi
Organizations experience various issues with the optimum use of data. This study is qualitative research to identify and provide a helpful pattern for increasing the performance…
Abstract
Purpose
Organizations experience various issues with the optimum use of data. This study is qualitative research to identify and provide a helpful pattern for increasing the performance of sustainable supply chain management (SSCM).
Design/methodology/approach
The statistical population in the qualitative section includes managers and experts in the supply chain (SC) and food production. The data were collected via semi-structured interviews, and data saturation happens after the tenth interview. Then, the data were coded using grounded theory and qualitative research analysis. 384 questionnaires were distributed among employees via random sampling. SmartPLS software is used to investigate and analyze the relationships in the mentioned model through 13 core categories.
Findings
The findings indicate that organizational productivity and SC deficiencies are among the effective factors in the SSCM primarily identified by this study. Moreover, the findings propose that industry SC, macro policies, organizational performance, social factors, economic factors, organizational factors, political factors, technological factors, production and customer are likely to positively impact the SSCM, which have previously been documented by studies.
Originality/value
The model and concepts extracted from the responses of research participants show well that there are reasons and motivations for increasing the performance of SSCM. Also, the designed model shows well that the motives and reasons for turning to this system are satisfied due to its implementation.
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Selim Aren and Hatice Nayman Hamamci
There is strong excitement during Ponzi schemes and financial bubble periods. This emotion causes investors to turn to “unknown and new investment instruments”. This study, the…
Abstract
Purpose
There is strong excitement during Ponzi schemes and financial bubble periods. This emotion causes investors to turn to “unknown and new investment instruments”. This study, the factors that made “unknown and new investment instruments” preferable to “known and experienced investment instruments” were investigated.
Design/methodology/approach
It was taken into account unconscious like phantasy, emotional like emotional intelligence, both affective and cognitive like financial literacy and subjective beliefs like trust and overconfidence. In addition, risk preferences were measured with four different risk variables. In this context, data were collected by online survey method between November 2020 and May 2021 with convenience sampling. First, the data were collected from 832 participants in the pilot study. Additional data were also collected using convenience sampling and online surveys, and a total of 1,692 participants were obtained. Data were analyzed using Statistical Package for the Social Sciences (SPSS) 25 and AMOS 24.
Findings
As a result of the analyses made, the variables that lead investors to choose “unknown and new investment instruments” were determined as risky investment intention, phantasy, risk taking/risk avoidance, confidence, risk tolerance and subjective financial literacy. Trust and risk perception have a very weak effect on preferences. However, no effect of emotional intelligence and objective financial literacy was detected. In addition, a moderately positive and significant relationship was found between objective and subjective financial literacy. Subjective financial literacy was found to have a strong and significant relationship with emotional intelligence, confidence, trust, risky investment intention and phantasy.
Originality/value
This study investigates the factors underlying individuals' investment preferences from a broad perspective. We think that this study is unique in this structure and wide variables. We believe that the findings obtained in this manner are unique to both academics and practitioners. We also believe that the findings of the study will make an important contribution to understanding participation behavior in various Ponzi schemes and financial bubbles.
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Michael Forzeh Fossung, Lazarus Elad Fotoh and Johan Lorentzon
This study aims to identify the determinants of the expectation gap between financial statement users (investors and bankers) and auditors from a developing country perspective…
Abstract
Purpose
This study aims to identify the determinants of the expectation gap between financial statement users (investors and bankers) and auditors from a developing country perspective with Cameroon as the case study.
Design/methodology/approach
This study makes use of the survey instrument to identify the determinants of the expectation gap in Cameroon. The research method and research design used for this study are similar to that adopted in Schelluch, Best et al., Fadzly and Ahmed, Desira and Baldacchino and Dixon et al.
Findings
The results indicate that audits and audited financial statements and auditors’ skills are good predictors of the audit expectation gap (AEG), whereas gender, years of experience and occupation (investors and accountants) do not have any significant influence on the AEG. It follows that the expectation gap is further widened by an increase in the regulation and duties of auditors concerning the reliability and usefulness of audits and audited financial statements and auditors’ skills.
Research limitations/implications
A limitation of this study is the sample size, which is limited in scope, with only 400 potential respondents. In addition, this study adopted a survey method used in countries with different economic views and cultural values from Cameroon.
Practical implications
This study contributes to current knowledge by identifying the determinants of the expectation gap in Cameroon, thus facilitating the adoption of measures aimed at mitigating this gap such as educating the Cameroonian public on the auditors’ duties, especially each time a new audit regulation is adopted. The paper is a critical reference point for future research on the subject in Cameroon.
Originality/value
This study contributes to the expectation gap discourse by uncovering the determinants of the expectation gap from a developing country perspective of Cameroon with a different economic and cultural outlook.
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Geotechnologies have a long tradition in several areas of society and research. The recent development of the ‘Internet of Everything’ (IoE) and Geographic Information Systems…
Abstract
Geotechnologies have a long tradition in several areas of society and research. The recent development of the ‘Internet of Everything’ (IoE) and Geographic Information Systems (GIS) technologies opened several doors to the contribution of tourism. Emergent technologies contributions to tourism and planning such as web mapping, augmented reality (AR), crowdsourcing and crowdsensing are relatively recent, and there is a lack of research around their potential for Creative Tourism enhancement. For example, combining web mapping with AR or storytelling can be an excellent contribution to operators, planners and tourists. For research purposes, new opportunities are open, particularly by integrating community-shared data. It is well known for the popularity of social networks, the exponential growth of photo sharing, but few studies have been implemented to understand their contribution to research. This chapter focuses on emerging geotechnologies concerning cultural mapping, Creative Tourism and sustainability. Since it is a new growing niche, more research is needed to develop and understand the potential of new approaches. Besides traditional techniques such as quantitative (e.g. surveys) and qualitative ones (e.g. interviews, focus groups and world café), it revises the role of geotechnologies on Creative Tourism development and growing activities. Results from case studies from Europe are analysed.
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Mohsen Pakdaman, Sara Geravandi, Ali Hejazi, Mobin Salehi and Mahboobeh Davoodifar
Currently, the health system is a treatment-oriented system focused on service providers. In this system, the main focus is on the health market, with little attention on insured…
Abstract
Purpose
Currently, the health system is a treatment-oriented system focused on service providers. In this system, the main focus is on the health market, with little attention on insured. One way to get out of existing conditions is to empower the insured in order to involve them actively in maintaining and improving health. The paper aims to discuss these issues.
Design/methodology/approach
This qualitative study was done using the content analysis method. Based on the purposive sampling method and theoretical saturation criterion, 24 individuals including 12 health insurance experts and 12 insured participated in the study in 2018. The semi-structured interview method was used to collect data. Data were analyzed using MAXQDA10 software.
Findings
Having analyzed the interviews, 750 codes were obtained. These codes were categorized into two categories of “insurance experts” and “insured” and ten subcategories of “informing and educating, cost reduction, intersectional activities, expectations from the insured, services package, access to services, inability to pay costs, participation, and expectations from the insurance organization.”
Originality/value
This qualitative study was conducted to assess and determine the effective strategies for empowering the insured under health insurance. The results of this study are helpful to the health insurance organizations and health decision makers to detect the effective ways to develop the quality of insurance services, improve the status of insured, and increase access to health care goods and services.
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Masoud Karami, Ben Wooliscroft and Lisa McNeill
International entrepreneurship and marketing research reports the impact of effectual decision-making logic on small and medium-sized enterprises (SMEs) international performance…
Abstract
Purpose
International entrepreneurship and marketing research reports the impact of effectual decision-making logic on small and medium-sized enterprises (SMEs) international performance. How the effectual logic of decision-making enhances the overall performance of SMEs in international business-to-business markets remains a puzzle in the field. The purpose of this study is to investigate the concept of networking capability as an important SME capability translating effectual decision-making into international performance.
Design/methodology/approach
The authors examine the model presented in this study using quantitative data from 153 founders or managers in charge of international business at SMEs throughout New Zealand. The authors also used 142 open-ended responses to provide post hoc exploratory analysis.
Findings
The findings of this study suggest that networking capability is a mechanism through which the logic of decision-making enhances the international performance of SMEs.
Originality/value
This study bridges between international marketing and entrepreneurship by investigating how the networking capability of internationalizing SMEs translates their founders’/managers’ effectual logic into a successful performance in international business-to-business markets.
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