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Open Access
Article
Publication date: 2 January 2024

Ming-Hsiung Hsiao

Digital transformation is a foundational change in how firms operate and deliver value to customers by using digital technologies to create new business opportunities. The purpose…

Abstract

Purpose

Digital transformation is a foundational change in how firms operate and deliver value to customers by using digital technologies to create new business opportunities. The purpose of this study is to offer a conceptual framework by reorganizing the elements of digital transformation, including resources, technology, capabilities and performance, into a workable process and investigating how firms integrate these resources, build new capabilities and transform them into enhanced performance.

Design/methodology/approach

This framework builds three blocks: resource integration, organizational capabilities and outcomes, exploring the impact of resource integration on outcomes through organizational capabilities. For resource integration, this study adopts a resource-based view (RBV) and service-dominant logic (SDL) to integrate organizational resources, including information technology (IT)-based resources, which play a role in moderating the effect of resource integration. Moreover, the author argues that firms’ capabilities have two levels: higher-order capabilities and lower-order capabilities, which will convert these resources through the capabilities into organizational performance.

Findings

This framework is built to understand the process of digital transformation and its antecedents for firms’ performance in business environments. Drawing on RBV, it provides a more holistic perspective that has been linked to resource integration, organizational capabilities and outcomes at the firm level. In this way, the theoretical basis for diminishing implicitness associated with the current perspective of digital transformation can be strengthened.

Originality/value

This paper offers a coherent discussion of digital transformation and explains the process of digital transformation, thus advancing prior work. The major contribution is connecting the process of digital transformation through which firms integrate resources, i.e. digital technologies and valuable, rare, inimitable and nonsubstitutable (VRIN) and nonVRIN resources as well, to build organizational dynamic capabilities based on RBV and SDL.

Details

Digital Transformation and Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2755-0761

Keywords

Open Access
Article
Publication date: 12 June 2019

Hai-Yen Chang, Li-Heng Liang and Hui-Fun Yu

This study aims to understand the impact of market power and competition on earnings management, particularly discretionary accruals, in the Chinese and Taiwanese tourism…

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Abstract

Purpose

This study aims to understand the impact of market power and competition on earnings management, particularly discretionary accruals, in the Chinese and Taiwanese tourism industries. China and Taiwan differ not only in their political and social systems but also in their economic systems. The research aims to provide managers and investors with stock selection strategy in the decision-making process.

Design/methodology/approach

Accounting data consisted of 60 publicly traded travel companies in China and Taiwan from 2000 to 2014. Methodology included correlation matrix for the variables, univariate and multivariate regression and competition analysis.

Findings

Based on empirical results, the authors found a significant negative correlation between market power and discretionary accruals and market concentration (or lower market competition) and discretionary accruals in both the Chinese or Taiwanese markets. Although the Chinese travel companies enjoyed higher market power and market concentration, they engaged in less earnings manipulation than their Taiwanese counterparts as a result of the Chinese Government regulation.

Research limitations/implications

Based on listed travel companies, generalization of the research results to entire tourism industry is limited. This study compares the travel companies’ practices of smoothing out earnings between China and Taiwan, thus helping managers and investors in making their financing, investment decisions.

Originality/value

This research contributes to the earnings management literature by examining a specific industry of tourism. This paper is original in two ways. The authors linked market power and market competition with earnings management simultaneously and then compared the Chinese and Taiwanese tourism industries in manipulating earnings.

Details

Journal of Financial Economic Policy, vol. 11 no. 3
Type: Research Article
ISSN: 1757-6385

Keywords

Open Access
Article
Publication date: 5 April 2023

Linsheng Huang, Yashan Chen and Yile Chen

This study aims to explore the relationship between folk religious place-making and the development of urban public spaces and summarize its influence on community network…

1046

Abstract

Purpose

This study aims to explore the relationship between folk religious place-making and the development of urban public spaces and summarize its influence on community network construction and daily behavior to discover the authentic practices and role of folk faith culture in social space.

Design/methodology/approach

Taking Macau's Shi Gandang Temple and its belief culture as an example, on-site research, historical evidence and interviews were used to elaborate and analyze the processes of place-making, social functions, management mechanisms and folk culture to establish a new perception of folk religious place-making in contemporary urban spaces.

Findings

The article argues that the culture of folk beliefs profoundly influences urban spaces and the social management system of Macau and has a positive significance in building the local community and geopolitical relations. In addition, it suggests that the participation of folk religious places in local practices is important as key nodes and emotional hubs of local networks, reconciling conflicts between communities of different backgrounds and driving urban spaces toward diversity while forming a positive interaction and friendly cooperation between regional development and self-contained management mechanisms, governance models and cultural orientations.

Originality/value

This study takes an architectural and anthropological perspective of the impact of faith on urban spaces and local governance, using the Shi Gandang Temple in Macau as an example, to complement related studies.

Details

Open House International, vol. 49 no. 1
Type: Research Article
ISSN: 0168-2601

Keywords

Open Access
Article
Publication date: 15 February 2021

Qi Sun, Fang Sun, Cai Liang, Chao Yu and Yamin Zhang

Beijing rail transit can actively control the density of rail transit passenger flow, ensure travel facilities and provide a safe and comfortable riding atmosphere for rail…

Abstract

Purpose

Beijing rail transit can actively control the density of rail transit passenger flow, ensure travel facilities and provide a safe and comfortable riding atmosphere for rail transit passengers during the epidemic. The purpose of this paper is to efficiently monitor the flow of rail passengers, the first method is to regulate the flow of passengers by means of a coordinated connection between the stations of the railway line; the second method is to objectively distribute the inbound traffic quotas between stations to achieve the aim of accurate and reasonable control according to the actual number of people entering the station.

Design/methodology/approach

This paper analyzes the rules of rail transit passenger flow and updates the passenger flow prediction model in time according to the characteristics of passenger flow during the epidemic to solve the above-mentioned problems. Big data system analysis restores and refines the time and space distribution of the finely expected passenger flow and the train service plan of each route. Get information on the passenger travel chain from arriving, boarding, transferring, getting off and leaving, as well as the full load rate of each train.

Findings

A series of digital flow control models, based on the time and space composition of passengers on trains with congested sections, has been designed and developed to scientifically calculate the number of passengers entering the station and provide an operational basis for operating companies to accurately control flow.

Originality/value

This study can analyze the section where the highest full load occurs, the composition of passengers in this section and when and where passengers board the train, based on the measured train full load rate data. Then, this paper combines the full load rate control index to perform reverse deduction to calculate the inbound volume time-sharing indicators of each station and redistribute the time-sharing indicators for each station according to the actual situation of the inbound volume of each line during the epidemic. Finally, form the specified full load rate index digital time-sharing passenger flow control scheme.

Details

Smart and Resilient Transportation, vol. 3 no. 1
Type: Research Article
ISSN: 2632-0487

Keywords

Open Access
Article
Publication date: 25 May 2023

Qingzhu Ye

The purpose of this paper is to construct a digital collection and database of traditional clothing that is convenient for the digital dissemination and application of traditional…

1153

Abstract

Purpose

The purpose of this paper is to construct a digital collection and database of traditional clothing that is convenient for the digital dissemination and application of traditional clothing and provide resources for research on clothing fashion, traditional clothing techniques, clothing culture, history and clothing teaching.

Design/methodology/approach

A real object analysis method was used in this paper, based on 15 core elements of the internationally common DC metadata standard, and with consideration to the characteristics of clothing products and clothing industry application specifications, the core elements of DC are expanded to facilitate the detailed record of the characteristic information of clothing, especially the implicit clothing culture. A code symbol compilation method was developed to give each piece of clothing a unique number, facilitating identification, classification and recording. At last, a metadata construction scheme for traditional clothing was developed. A traditional embroidered children's hat and Mamianqunt serve as examples to demonstrate the metadata elements.

Findings

The clothing meta-database provides a main body of traditional clothing while also paying attention to the collection of cultural elements. It is composed of five layers of classified data, source data, characteristic data, connotation data and management data, as well as 28 data elements, providing ease of sharing and interoperation.

Originality/value

This paper expands the subset of fashion metadata by describing traditional clothing metadata, especially the excavation of clothing cultural elements, and developing code compilation methods so that each clothing product can obtain a unique identification number, thereby building a traditional clothing metadata construction scheme consisting of five data layers and containing 28 data elements. This scheme records the information about each layer of traditional clothing in detail and provides shared data for discipline research and industry applications.

Details

The Electronic Library , vol. 41 no. 4
Type: Research Article
ISSN: 0264-0473

Keywords

Open Access
Article
Publication date: 30 April 2012

Afzal Mohammad Khaled and Yong Jin Kim

Logistical facility location decisions can make a crucial difference in the success or failure of a company. Geographical Information Systems (GIS) have recently become a very…

Abstract

Logistical facility location decisions can make a crucial difference in the success or failure of a company. Geographical Information Systems (GIS) have recently become a very popular decision support system to help deal with facility location problems. However, until recently, GIS methodologies have not been fully embraced as a way to deal with new facility location problems in business logistics. This research makes a framework for categorizing empirical facility location problems based on the intensity of the involvement of GIS methodologies in decision making. This framework was built by analyzing facility location models and GIS methodologies. The research results revealed the depth of the embracement of GIS methodologies in logistics for determining new facility location decisions. In the new facility location decisions, spatial data inputs are almost always coupled with the visualization of the problems and solutions. However, the usage of GIS capability solely (i.e. suitability analysis) for problem solving has not been embraced at the same level. In most cases, the suitability analysis is used together with special optimization models for choosing among the multiple alternatives.

Details

Journal of International Logistics and Trade, vol. 10 no. 1
Type: Research Article
ISSN: 1738-2122

Keywords

Open Access
Article
Publication date: 2 May 2022

Samuli Laato, Miika Tiainen, A.K.M. Najmul Islam and Matti Mäntymäki

Inscrutable machine learning (ML) models are part of increasingly many information systems. Understanding how these models behave, and what their output is based on, is a…

10100

Abstract

Purpose

Inscrutable machine learning (ML) models are part of increasingly many information systems. Understanding how these models behave, and what their output is based on, is a challenge for developers let alone non-technical end users.

Design/methodology/approach

The authors investigate how AI systems and their decisions ought to be explained for end users through a systematic literature review.

Findings

The authors’ synthesis of the literature suggests that AI system communication for end users has five high-level goals: (1) understandability, (2) trustworthiness, (3) transparency, (4) controllability and (5) fairness. The authors identified several design recommendations, such as offering personalized and on-demand explanations and focusing on the explainability of key functionalities instead of aiming to explain the whole system. There exists multiple trade-offs in AI system explanations, and there is no single best solution that fits all cases.

Research limitations/implications

Based on the synthesis, the authors provide a design framework for explaining AI systems to end users. The study contributes to the work on AI governance by suggesting guidelines on how to make AI systems more understandable, fair, trustworthy, controllable and transparent.

Originality/value

This literature review brings together the literature on AI system communication and explainable AI (XAI) for end users. Building on previous academic literature on the topic, it provides synthesized insights, design recommendations and future research agenda.

Open Access
Article
Publication date: 3 November 2022

Ming Yang, Duoxiang Wang, Xiaofeng Chen, Xiaomiao Lei and Linxiang Cao

This study aims to analyse the scientific relationship between technological innovation and carbon emissions. Taking the Chinese electric power industry as the empirical research…

Abstract

Purpose

This study aims to analyse the scientific relationship between technological innovation and carbon emissions. Taking the Chinese electric power industry as the empirical research object, this study examined the effect of power technological innovation on carbon emissions and proposed policy recommendations for the development of technological innovation in China.

Design/methodology/approach

This study first calculated the energy consumption and carbon emission level of the Chinese electric power industry from 2005 to 2018. Secondly, this study built an evaluation index system for technological innovation of electric power with six indicators: average utilisation hours of power generation equipment; power consumption rate of power plant; line loss rate; standard coal consumption for power generation; standard coal consumption for power supply; and number of patent applications granted for generation, conversion or distribution of electric power in China. Finally, from a practical point of view, the relationship between technological innovation and carbon emissions of the Chinese electric power industry from 2005 to 2018 is evaluated and analysed.

Findings

Power technology innovation has been found to have a long-term and relatively large effect on carbon emissions, and carbon emissions have a short-term and insignificant impact on power technology innovation.

Research limitations/implications

This study puts forward relevant suggestions for developing technological innovation and technology transfer, which is essential to establishing a low-carbon or zero-carbon power system in China.

Practical implications

This study provides empirical evidence for clarifying the relationship between technological innovation and carbon emissions in the power industry and further develops research theories on technological innovation and carbon emissions.

Social implications

Relevant authorities will adopt measures to promote technological innovation and development in the power sector to reduce carbon emissions.

Originality/value

This study built an evaluation index system with six indicators for technological innovation of electric power. The evaluation method was used to measure the technological innovation level of the Chinese electric power industry. The causal link between technological innovation and carbon emissions in China was analysed.

Details

International Journal of Climate Change Strategies and Management, vol. 15 no. 2
Type: Research Article
ISSN: 1756-8692

Keywords

Open Access
Article
Publication date: 22 March 2024

Piotr Rogala, Piotr Kafel and Inga Lapina

The study aims to determine whether audited organizations experience differences between external audits and official controls.

Abstract

Purpose

The study aims to determine whether audited organizations experience differences between external audits and official controls.

Design/methodology/approach

A survey among 100 organic food producers was conducted to explore differences regarding the usability of external audits and official controls. The survey was conducted in 2020 using the computer-assisted telephone interview (CATI) method supplemented by the computer-assisted web interview (CAWI) method. Organizations processing organic farming products in Poland were chosen for the study.

Findings

Three primary benefits associated with external audits and official controls were identified, i.e. (1) enabling and initiating activities related to the improvement of the organization, (2) improving the financial performance of the organization and (3) enhancing credibility. For most organizations, the assessment of these features was at the same level for both external audits and official control. However, if these assessments differed, commercial audits were assessed at a higher level than official controls.

Research limitations/implications

The study is limited to only one specific type of manufacturing organization and one European country.

Originality/value

The literature review shows some conceptual differences between audits and official controls, but the results of this study show that the business environment does not perceive these differences as significant. Thus, the value of the study is reflected in the conclusion that both external audits and official controls are considered useful and credible approaches to monitoring the quality within the organization, which allows us to state that external evaluation is generally seen as an opportunity to improve the performance of the organization.

Details

Central European Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2658-0845

Keywords

Open Access
Article
Publication date: 3 April 2020

Muhammad Jawad Sajid, Qingren Cao, Ming Cao and Shuang Li

Presentation of the different industrial carbon linkages of India. The purpose of this paper is to understand the direct and indirect impact of these industrial linkages.

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Abstract

Purpose

Presentation of the different industrial carbon linkages of India. The purpose of this paper is to understand the direct and indirect impact of these industrial linkages.

Design/methodology/approach

This study uses a hypothetical extraction method with its various extensions. Under this method, different carbon linkages of a block are removed from the economy, and the effects of carbon linkages are determined by the difference between the original and the post-removal values. Energy and non-energy carbon linkages are also estimated.

Findings

“Electricity, gas and water supply (EGW)” at 655.61 Mt and 648.74 Mt had the highest total and forward linkages. “manufacturing and recycling” at 231.48 Mt had the highest backward linkage. High carbon-intensive blocks of “EGW” plus “mining and quarrying” were net emitters, while others were net absorbers. “Fuel and chemicals” at 0.08 Mt had almost neutral status. Hard coal was the main source of direct and indirect emissions.

Practical implications

Net emitting and key net forward blocks should reduce direct emission intensities. India should use its huge geographical potential for industrial accessibility to cheaper alternative energy. This alongside with technology/process improvements catalyzed by policy tools can help in mitigation efforts. Next, key net-backward blocks such as construction through intermediate purchases significantly stimulate emissions from other blocks. Tailored mitigation policies are needed in this regard.

Originality/value

By developing an understanding of India’s industrial carbon links, this study can guide policymakers. In addition, the paper lays out the framework for estimating energy and non-energy-based industrial carbon links.

Details

International Journal of Climate Change Strategies and Management, vol. 12 no. 3
Type: Research Article
ISSN: 1756-8692

Keywords

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