Search results

1 – 10 of 20
Article
Publication date: 30 November 2023

Hesham Bassyouny and Michael Machokoto

This paper aims to investigate the association between negative tone in annual report narratives and future performance in the UK context. Under the principle-based approach in…

Abstract

Purpose

This paper aims to investigate the association between negative tone in annual report narratives and future performance in the UK context. Under the principle-based approach in the UK, managers tend to bias the tone of narrative reports upward, as the reporting regime is more flexible than the rule-based approach in the USA. Consequently, any negative disclosure not mandated by regulators conveys credible information about a firm’s prospects.

Design/methodology/approach

This paper uses a sample of UK FTSE all-share non-financial companies from 2010 to 2019. The authors use the textual-analysis approach based on Loughran and McDonald (2011)’s wordlist (LM) to measure the negative tone in UK annual reports.

Findings

The results show a significant negative association between negative tone and future performance. Moreover, our further analyses suggest that only the negativity in the executive section of the annual disclosures correlates significantly with future performance. In summary, this study suggests that negativity does matter under the principle-based approach and can be used as an indicator of future performance.

Originality/value

In contrast to the literature arguing that only positivity has the power to affect a firm’s outcomes under the principle-based approach, the authors provide new empirical evidence suggesting that negativity also matters within the UK context and can be used as an indicator for future performance. Also, to the best of the authors’ knowledge, this is the first study to identify which section of the annual report is more informative about a firm’s future performance.

Details

International Journal of Accounting & Information Management, vol. 32 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 10 January 2024

Ping He, Judson Carter Edwards and Ying Schwarte

This paper aims to explore the significance of videoconferencing in blended learning, using the technology acceptance model to investigate students’ perceptions and its impact on…

Abstract

Purpose

This paper aims to explore the significance of videoconferencing in blended learning, using the technology acceptance model to investigate students’ perceptions and its impact on course engagement, student satisfaction and future technology use intention. In addition, it examines the role of teacher support in fostering interactive virtual learning experiences.

Design/methodology/approach

This study focuses on a cohort of international students regarding blended courses amid the COVID-19 pandemic when the conventional face-to-face components were substituted with virtual classrooms through videoconferencing. It aims to investigate how to facilitate connectivity between Southeast Asian students and their professors located in a Southern state in the USA.

Findings

This study reveals that the perceived usefulness of videoconferencing predicts future intention to use, emphasizing the vital role of teacher support in engaging students in virtual classrooms and contributing to student satisfaction.

Research limitations/implications

The small sample of international students in blended courses with an American university during the COVID-19 pandemic may limit the generalization of the findings.

Practical implications

Videoconferencing can be a valuable tool to enhance connectedness in digital learning post pandemic.

Social implications

Videoconferencing in blended learning can bridge geographical barriers and provide access to diverse learners who might otherwise have limited educational opportunities.

Originality/value

This study supports the integration of videoconferencing as a mechanism for providing high-quality digital learning experiences.

Details

Journal of International Education in Business, vol. 17 no. 2
Type: Research Article
ISSN: 2046-469X

Keywords

Article
Publication date: 7 May 2024

Portia Atswei Tetteh, Michael Nii Addy, Alex Acheampong, Isaac Akomea-Frimpong, Ebenezer Ayidana and Frank Ato Ghansah

The construction industry is one of the most hazardous working environments globally. Studies reveal that wearable sensing technologies (WSTs) have practical applications in…

Abstract

Purpose

The construction industry is one of the most hazardous working environments globally. Studies reveal that wearable sensing technologies (WSTs) have practical applications in construction occupational health and safety management. In the global south, the adoption of WSTs in construction has been slow with few studies investigating the critical drivers for its adoption. The purpose of this study is to investigate the factors driving WSTs adoption in Ghana where investment in such technologies can massively enhance health and safety through effective safety monitoring.

Design/methodology/approach

To meet the objectives of this study, research data was drawn from 210 construction professionals. Purposive sampling technique was used to select construction professionals in Ghana and data was collected with the use of well-structured questionnaires. The study adopted the fuzzy synthetic evaluation model (FSEM) to determine the significance of the critical drivers for the adoption of WSTs.

Findings

According to the findings, perceived value, technical know-how, security, top management support, competitive pressure and trading partner readiness obtained a high model index of 4.154, 4.079, 3.895, 3.953, 3.971 and 3.969, respectively, as critical drivers for WSTs adoption in Ghana. Among the three broad factors, technological factors recorded the highest index of 3.971, followed by environmental factors and organizational factors with a model index of 3.938 and 3.916, respectively.

Practical implications

Theoretically, findings are consistent with studies conducted in developed countries, particularly with regard to the perceived value of WSTs as a key driver in its adoption in the construction industry. This study also contributes to the subject of WSTs adoption and, in the case of emerging countries. Practically, findings from the study can be useful to technology developers in planning strategies to promote WSTs in the global south. To enhance construction health and safety in Ghana, policymakers can draw from the findings to create conducive conditions for worker acceptance of WSTs.

Originality/value

Studies investigating the driving factors for WSTs adoption have mainly centered on developed countries. This study addresses this subject in Ghana where studies on WSTs application in the construction process are uncommon. It also uniquely explores the critical drivers for WSTs adoption using the FSEM.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 12 January 2024

Mathew B. Fukuzawa, Brandon M. McConnell, Michael G. Kay, Kristin A. Thoney-Barletta and Donald P. Warsing

Demonstrate proof-of-concept for conducting NFL Draft trades on a blockchain network using smart contracts.

Abstract

Purpose

Demonstrate proof-of-concept for conducting NFL Draft trades on a blockchain network using smart contracts.

Design/methodology/approach

Using Ethereum smart contracts, the authors model several types of draft trades between teams. An example scenario is used to demonstrate contract interaction and draft results.

Findings

The authors show the feasibility of conducting draft-day trades using smart contracts. The entire negotiation process, including side deals, can be conducted digitally.

Research limitations/implications

Further work is required to incorporate the full-scale depth required to integrate the draft trading process into a decentralized user platform and experience.

Practical implications

Cutting time for the trade negotiation process buys decision time for team decision-makers. Gains are also made with accuracy and cost.

Social implications

Full-scale adoption may find resistance due to the level of fan involvement; the draft has evolved into an interactive experience for both fans and teams.

Originality/value

This research demonstrates the new application of smart contracts in the inter-section of sports management and blockchain technology.

Details

International Journal of Sports Marketing and Sponsorship, vol. 25 no. 2
Type: Research Article
ISSN: 1464-6668

Keywords

Open Access
Article
Publication date: 7 May 2024

Amy Fahy, Steven McCartney, Na Fu and Joseph Roche

Although significant research has examined the concept of transformational leadership, few studies have explored the indirect impact of transformational leadership on individual…

Abstract

Purpose

Although significant research has examined the concept of transformational leadership, few studies have explored the indirect impact of transformational leadership on individual and organizational outcomes within the context of crisis. Accordingly, this study aims to advance our understanding of the indirect impact of transformational leadership on school performance and principals' work alienation within the context of the COVID-19 pandemic. In doing so, this study contributes to this developing stream of literature by hypothesizing the indirect effect of two relational resources, namely employee trust and relational coordination, which mediate the relationship between transformational leadership, school performance and principals' work alienation.

Design/methodology/approach

This study draws on a unique sample of 634 principals from Irish primary schools navigating the COVID-19 crisis. Structural equation modeling (SEM) was performed using Mplus 8.3 to test the hypothesized model.

Findings

Mixed findings emerged concerning the mediating process of relational resources and their impact on transformational leadership, school performance and principals' work-alienation. In particular, support is found for the critical role of principals whose transformational leadership style can help increase school performance. However, evidence suggests that employee trust does not mediate the relationship between transformational leadership and principals' work alienation.

Practical implications

This study provides several practical insights for education professionals, policymakers and HRM practitioners across each phase of the crisis management cycle. Firstly, regarding the pre-crisis stage, educational institutions should invest in targeted leadership development programs that prioritize relationship-building and effective communication among stakeholders. Second, during crises, the study emphasizes the role of relational resources in mediating the impact of leadership on school performance. Moreover, the study illustrates the importance of proactively cultivating strong connections with stakeholders, fostering timely, problem-solving-based communication. Finally, in the post-crisis phase, collaboration with government stakeholders is recommended to inform recovery policies.

Originality/value

This study makes several contributions to the literature on leadership and crisis management. First, this study adds new insights suggesting how principals as leaders influence school performance during crisis. Second, by adopting a relational perspective, this study suggests two types of relational resources (i.e. employee trust and relational coordination), as the mediators between transformational leadership, school performance and principals' work alienation. Third, this study moves the existing research on leadership during crisis forward by focusing on the functional effectiveness of leadership while focusing on the principals' work alienation during the pandemic.

Details

Leadership & Organization Development Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 14 March 2024

Graham H. Lowman, Peter D. Harms and Dustin Wood

Central to the fit concept is that congruence between individual and environmental attributes leads to improved outcomes. However, when discussing fit, researchers often describe…

Abstract

Purpose

Central to the fit concept is that congruence between individual and environmental attributes leads to improved outcomes. However, when discussing fit, researchers often describe congruence as alignment between distinctive or unique individual and environmental attributes. We suggest that current approaches to examining fit do not adequately account for this assumption of distinctiveness because they fail to consider normative expectations and preferences. As such, we propose an alternative theoretical and methodological approach to conceptualizing and measuring fit.

Design/methodology/approach

We introduce the normative theory of fit, outline how researchers can decompose fit into distinctive and normative components and identify areas for future research.

Findings

Management researchers have largely ignored the importance of decomposing fit into distinctive and normative components. This shortcoming necessitates additional research to ensure a more accurate understanding of fit and its relationship with outcomes.

Originality/value

We provide a clarification and critical examination of a pervasive construct in the field of management by introducing the normative theory of fit, identifying areas where researchers can employ this theoretical lens and suggesting a reevaluation of the importance placed on differentiation that is traditionally employed in practice.

Details

Journal of Managerial Psychology, vol. 39 no. 4
Type: Research Article
ISSN: 0268-3946

Keywords

Open Access
Article
Publication date: 26 January 2024

Nannan Xi, Juan Chen, Filipe Gama, Henry Korkeila and Juho Hamari

In recent years, there has been significant interest in adopting XR (extended reality) technologies such as VR (virtual reality) and AR (augmented reality), particularly in…

2343

Abstract

Purpose

In recent years, there has been significant interest in adopting XR (extended reality) technologies such as VR (virtual reality) and AR (augmented reality), particularly in retail. However, extending activities through reality-mediation is still mostly believed to offer an inferior experience due to their shortcomings in usability, wearability, graphical fidelity, etc. This study aims to address the research gap by experimentally examining the acceptance of metaverse shopping.

Design/methodology/approach

This study conducts a 2 (VR: with vs. without) × 2 (AR: with vs. without) between-subjects laboratory experiment involving 157 participants in simulated daily shopping environments. This study builds a physical brick-and-mortar store at the campus and stocked it with approximately 600 products with accompanying product information and pricing. The XR devices and a 3D laser scanner were used in constructing the three XR shopping conditions.

Findings

Results indicate that XR can offer an experience comparable to, or even surpassing, traditional shopping in terms of its instrumental and hedonic aspects, regardless of a slightly reduced perception of usability. AR negatively affected perceived ease of use, while VR significantly increased perceived enjoyment. It is surprising that the lower perceived ease of use appeared to be disconnected from the attitude toward metaverse shopping.

Originality/value

This study provides important experimental evidence on the acceptance of XR shopping, and the finding that low perceived ease of use may not always be detrimental adds to the theory of technology adoption as a whole. Additionally, it provides an important reference point for future randomized controlled studies exploring the effects of technology on adoption.

Details

Internet Research, vol. 34 no. 7
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 9 May 2024

Louis David Junior Annor, Elvis Kwame Agyapong, Margarita Robaina, Elisabete Vieira and Ebenezer Bugri Anarfo

This study sought to examine the interaction between rural bank performance, information and communication technology (ICT) investment, ICT diffusion and financial development.

Abstract

Purpose

This study sought to examine the interaction between rural bank performance, information and communication technology (ICT) investment, ICT diffusion and financial development.

Design/methodology/approach

Data were sourced from the Association of Rural Banks (ARB) Apex and World Development Indicators (WDI) for the period 2014–2020. A total of 122 rural banks were used for this study. The study adopted the two-step system generalized method of moments (SGMM) estimation technique in assessing the interactions among variables.

Findings

This study found compelling evidence to support the positive effect of ICT investment on banks’ performance (return on asset and net interest margin). Further, ICT diffusion and financial development positively influence banks’ performance. The results show a positive moderating effect exerted by ICT diffusion and financial development on the impact of bank risk (bank stability) and ICT investment on all three performance measures.

Originality/value

The study focuses on the rural banking sector in the Ghanaian economy, compared to related studies that examine the subject matter for commercial banks. The moderating effects of ICT diffusion and financial development are assessed to guide policy on rural banking development in Ghana.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 26 December 2023

Bahaudin Ghulam Mujtaba

This paper aims to provide a historical overview of AA, its purpose and benefits, the legal rationale for the SCOTUS ruling and what it means for colleges and the workplace…

Abstract

Purpose

This paper aims to provide a historical overview of AA, its purpose and benefits, the legal rationale for the SCOTUS ruling and what it means for colleges and the workplace regarding equitable opportunities for minority groups (which include women, Blacks, Hispanics, Asians and other low-income populations), as they aim for the “American dream”.

Design/methodology/approach

SCOTUS decision and rationale, along with literature.

Findings

The race-based affirmative action (AA) precedent was recently overturned by the Supreme Court of the United States (SCOTUS) in the case of Students for Fair Admission (SFFA), Inc. vs President and Fellows of Harvard College/University of North Carolina. SCOTUS ruled that race cannot be a specific basis for college admission. In other words, public and private colleges and universities will no longer be able to consider “race” as a factor in deciding which qualified applicants should be admitted to enhance the diversity of their student body.

Originality/value

This is an original analysis.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 4
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 29 January 2024

Shakiba Razmeh

The purpose of this study is to examine the impact of computer-assisted language learning on cultural adaptation and language learning in non-traditional classroom settings.

Abstract

Purpose

The purpose of this study is to examine the impact of computer-assisted language learning on cultural adaptation and language learning in non-traditional classroom settings.

Design/methodology/approach

The data of this study came from extended periods of observation, multiple rounds of semi-structured interviews and home visits. Using narrative inquiry, it analyzes an immigrant's journey of language learning and cultural adaptation within a virtual knowledge community.

Findings

The findings of this study reveal the profound impact of virtual knowledge communities on enhancing second language learning and facilitating cultural adaptation.

Originality/value

This study offers original insights by demonstrating the transformative power of virtual knowledge communities for the purpose of second language acquisition and cultural adaptation.

Details

Journal for Multicultural Education, vol. 18 no. 1/2
Type: Research Article
ISSN: 2053-535X

Keywords

1 – 10 of 20