Search results

1 – 10 of 142
Open Access
Article
Publication date: 12 April 2023

Eduard Hartwich, Philipp Ollig, Gilbert Fridgen and Alexander Rieger

This paper aims to establish a fundamental and comprehensive understanding of non-fungible tokens (NFTs) by identifying and structuring common characteristics within a taxonomy…

2371

Abstract

Purpose

This paper aims to establish a fundamental and comprehensive understanding of non-fungible tokens (NFTs) by identifying and structuring common characteristics within a taxonomy. NFTs are hyped and increasingly marketed as essential building blocks of the Metaverse. However, the dynamic evolution of the NFT space has posed challenges for those seeking to develop a deep and comprehensive understanding of NFTs, their features and their capabilities.

Design/methodology/approach

Utilizing common guidelines for the creation of taxonomies, the authors developed (over 3 iterations), a multi-layer taxonomy based on workshops and interviews with 11 academic and 15 industry experts. Through an evaluation of 25 NFTs, the authors demonstrate the usefulness of the taxonomy.

Findings

The taxonomy has 4 layers, 14 dimensions and 42 characteristics, which describe NFTs in terms of reference object, token properties, token distribution and realizable value.

Originality/value

The authors' framework is the first to systematically cover the emerging NFT phenomenon. This framework is concise yet extendible and presents many avenues for future research in a plethora of disciplines. The characteristics identified in the authors' taxonomy are useful for NFT- and Metaverse-related research in finance, marketing, law and information systems. Additionally, the taxonomy can serve as an information source for policymakers as they consider NFT regulation.

Details

Internet Research, vol. 34 no. 1
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 14 March 2023

Titus Ebenezer Kwofie, Florence Akyaa Ellis, Michael Nii Addy, Samuel Amos-Abanyie, Clinton Aigbavboa and Samuel Owusu Afram

The link between relationship typologies and effectiveness of conflict resolution approaches remains to be tested despite its significance in conflict management in construction…

Abstract

Purpose

The link between relationship typologies and effectiveness of conflict resolution approaches remains to be tested despite its significance in conflict management in construction project delivery. By using the four relationships attributes based on the group attachment theory, the purpose of the study was to explore the cluster of relationships among project teams and organisations and the performance of conflict management strategies across these clusters in the Ghanaian construction industry.

Design/methodology/approach

Using a deductive questionnaire survey in the Ghanaian construction industry, a total of 137 responses were gathered and analyzed using cluster analysis, mean scores and ANOVA to reveal the relationship clusters and performance of conflict management strategies across these clusters.

Findings

The results revealed eight relationship clusters that exist among project teams and organisations with distinct influence of roles & tasks function, cognition, emotions and behavior attributes across the relationship clusters. In the aspect of the effectiveness of conflict management strategies, it was noted that the performance of these strategies were significantly different across the groups. For instance, integrating as a conflict management strategy was deemed to be effective in resolving conflict in unitary, adversarial, pluralist, mutuality, collaborative and partnering relationship clusters. In the case of coopetitive and coercive relationships, the performance of integrating as a conflict management strategy was less effective. This study thus has empirically proved that, different relationship clusters of teams and organizations exist within the Ghanaian construction industry, and that they perform different roles & tasks functions, cognition, emotions and behavioural attributes in their formation. Additionally, the performance effectiveness of conflict management strategies differed across the relationship clusters.

Originality/value

By aligning the relationship attributes to the dynamics of relationship clusters experienced in project teams and organisations, relationship quality, suitability and effectiveness of conflict management strategies can be optimized. The findings can inform project teams and stakeholders to develop fit-for-purpose relationship attributes among teams and organisations to enhance team effectiveness, relationship quality and conflict management in the industry.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 3
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 26 March 2024

Mark Ellis and Dianne Dean

The aim of this paper is to explore the stakeholder exclusion practices of responsible leaders.

Abstract

Purpose

The aim of this paper is to explore the stakeholder exclusion practices of responsible leaders.

Design/methodology/approach

An interpretive multiple case analyses of seven responsibly led organisations was employed. Twenty-two qualitative interviews were undertaken to investigate and understand perceptions and practice of responsible leaders and their approach to stakeholder inclusion and exclusion.

Findings

The findings revealed new and surprising insights where responsible leaders compromised their espoused values of inclusivity through the application of a personal bias, resulting in the exclusion of certain stakeholders. This exclusivity practice focused on the informal evaluation of potential stakeholders’ values, and where they did not align with those of the responsible leader, these stakeholders were excluded from participation with the organisation. This resulted in the creation and continuity of a culture of shared moral purpose across the organisation.

Research limitations/implications

This study focussed on responsible leader-led organisations, so the next stage of the research will include mainstream organisations (i.e. without explicit responsible leadership) to examine how personal values bias affects stakeholder selection in a wider setting.

Practical implications

The findings suggest that reflexive practice and critically appraising management methods in normative leadership approaches may lead to improvements in diversity management.

Originality/value

This paper presents original empirical data challenging current perceptions of responsible leader inclusivity practices and indicates areas of leadership development that may need to be addressed.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 13 February 2024

Thomas A. Lee

The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence…

Abstract

Purpose

The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence of abstract accounting knowledge as part of accountancy professionalisation (AP).

Design/methodology/approach

A historical database of CFR and AP events in the UK is categorised and analysed to observe the evolution of accounting in CFR from the perspective of the sociology of professions relating to abstract knowledge in professionalisation.

Findings

CFR has always been a statutory function in the UK dependent on arbitrary accounting rules rather than expert measurements based on abstract accounting knowledge. Accounting rules have evolved as part of AP and currently form part of the statutory regulation of CFR. The accountancy profession has eschewed abstract accounting knowledge in a mutually beneficial and uncompetitive relationship with the law profession in CFR.

Research limitations/implications

The study is limited to the history of CFR and AP in the UK and its findings are contrary to the sociology of professions regarding abstract knowledge, consistent with the accountancy profession’s 19th-century experience of court-related services, and indicative of normative accounting research’s redundancy.

Practical implications

Regarding CFR and AP in the UK, the accountancy profession is an expert subordinate branch of the law profession and has no incentive to alter the status quo of statutory accounting rule compliance prevailing over abstract accounting knowledge-based expertise in CFR.

Originality/value

The study questions the optimism of prior research of accounting in CFR that suggests the possibility of radical reform using abstract knowledge.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 27 February 2024

Jessica Carlson and Jennifer Jennings

Inspired by the “responsibility turn” in the broader organization/management literature, the overarching aim of this article is to help scholars working at the…

Abstract

Purpose

Inspired by the “responsibility turn” in the broader organization/management literature, the overarching aim of this article is to help scholars working at the gender × entrepreneurship intersection produce research with a higher likelihood of being accessed, appreciated and acted upon by policy- practitioners. Consistent with this aim, we hope that our paper contributes to an increased use of academic-practitioner collaborations as a means of producing such research.

Design/methodology/approach

We selected Cunliffe and Pavlovich’s (2022) recently formulated “public organization/management studies” (public OMS) approach as our guiding methodology. We implemented this approach by forming a co-authorship team comprised of a policy professional and an entrepreneurship scholar and then engaging in a democratic, collaborative and mutually respectful process of knowledge cogeneration.

Findings

Our paper is comprised of four distinct sets of ideas. We start by describing who policy-practitioners are and what they want from academic research in general. We follow this with a comprehensive set of priorities for policy-oriented research at the gender × entrepreneurship nexus, accompanied by references to academic studies that offer initial insight into the identified priorities. We then offer suggestions for the separate and joint actions that scholars and policy-practitioners can take to increase policy-relevant research on gender and entrepreneurship. We end with a description and critical reflection on our application of the public OMS approach.

Originality/value

The ideas presented in our article offer an original response to recent work that has critiqued the policy implications (or lack thereof) within prior research at the gender × entrepreneurship nexus (Foss et al., 2019). Our ideas also complement and extend existing recommendations for strengthening the practical contributions of academic scholarship at this intersection (Nelson, 2020). An especially unique aspect is our description of – and critical reflection upon – how we applied the public OMS approach to bridge the academic-policy divide.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 7 September 2023

Tien-Chi Huang, Shin-Jia Ho, Wen-Hui Zheng and Yu Shu

The importance of multidimensional and engaging instruction for sustainable development goals (SDGs) in higher education cannot be overstated. Such instructions should motivate…

Abstract

Purpose

The importance of multidimensional and engaging instruction for sustainable development goals (SDGs) in higher education cannot be overstated. Such instructions should motivate students not only to memorize and contemplate these goals but also to actively participate in addressing SDG-related challenges. Consequently, this study aims to develop practical and appropriate instructional approaches to education for sustainable development (ESD) in higher education to enhance students’ knowledge, attitudes and behaviors concerning sustainability.

Design/methodology/approach

By using a quasi-experimental design, this ESD study was conducted at a university in central Taiwan. A total of 121 students from diverse academic backgrounds participated in the 16-week experiment, which was divided into three groups. Lecturing, thematic teaching and design-thinking strategies were applied to these respective groups.

Findings

The thematic-teaching and design-thinking groups displaying improved cognitive performance. However, the quantity results revealed that the design-thinking group surpassed the other two groups in sustainability knowledge, attitudes, behaviors and mind map tasks. The qualitative findings further indicated that design thinking – through multiple practical problem-solving activities – guided college students to think independently and sustainably, as well as enabled them to internalize the value of sustainable development. By implementing these effective approaches, the core goals of ESD-related personal and societal transformations may be realized.

Practical implications

This study proposed a goal-oriented ESD instructional model for educators, demonstrating the efficacy of design thinking in cultivating higher-order thinking and affection for ESD in students. Additionally, this study introduced an innovative evaluation approach – mind mapping – to the ESD domain, which may compensate for the limitations of the survey method.

Originality/value

This study provides empirical evidence for the effectiveness of design thinking and thematic-based pedagogies in sustainable development higher education. Additionally, it also offers a practical ESD instructional model with reference value for scholars and multi-domain instructors. Moreover, the study highlights that by examining organizational governance from the perspectives of design thinking and higher-order affection, sustainable and economic development need not be mutually exclusive concepts. Instead, pursuing SDGs can be viewed as investment opportunities for organizations rather than mere costs.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 2
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 20 April 2023

Susan Dun and Hatim Rachdi

This paper aims to evaluate the FIFA requirement that World Cup host nations make alcohol available at World Cup stadia because of its sponsorship agreement with Anheuser-Busch…

Abstract

Purpose

This paper aims to evaluate the FIFA requirement that World Cup host nations make alcohol available at World Cup stadia because of its sponsorship agreement with Anheuser-Busch. This paper suggests a framework that FIFA should use in evaluating potential host nations to address the ethical implications of alcohol at the World Cup, especially considering the recent Qatar 2022 World Cup, the first to be held in an Islamic Country.

Design/methodology/approach

Using historical analysis of recent World Cups and guided by the Culture-Centered Approach (Dutta, 2008) and stakeholder analysis literature, this paper examines the ethical dilemmas host nations have faced because of FIFA’s insistence on alcohol sales at World Cup stadia.

Findings

The analysis suggests that a three-step process of host country assessment, stakeholder mapping and negotiation would enable the discovery of potential ethical conflicts and thus their negotiation to mitigate the ethical conflicts FIFA’s preexisting sponsorship agreements create for some World Cup host nations, especially Islamic countries.

Research limitations/implications

While the framework is conceptual and has not been tested, the components from which the authors draw are well established. The application to mega events sports hosting negotiations is an original contribution. The interdisciplinary nature of the framework also provides a contribution to the research field.

Practical implications

Application of the framework would enable FIFA and host countries to negotiate mutually agreeable conditions and avoid placing host nations in ethically compromising situations, which is especially timely as FIFA expands into Islamic countries. Its utilization would provide a Halal environment for World Cups hosted in Islamic and perhaps other, countries.

Social implications

FIFA’s commitment to alcohol at World Cups should be questioned. FIFA should not expand this dangerous practice of associating sports with alcohol. Female fans may feel safer, as occurred in Qatar 2022.

Originality/value

This paper's framework uniquely combines communication and strategic management literature and applies it to mega sports events in an original way that would lead to more ethical and culturally contextualized World Cups rather than reifying the alcohol–sport nexus.

Details

Journal of Islamic Marketing, vol. 15 no. 1
Type: Research Article
ISSN: 1759-0833

Keywords

Book part
Publication date: 3 April 2024

Christopher McMahon and Peter Templeton

This chapter builds upon the analysis of the last chapter, as fans have to deal with the issues that arise from their team’s financial superiority. Here, we question what happens…

Abstract

This chapter builds upon the analysis of the last chapter, as fans have to deal with the issues that arise from their team’s financial superiority. Here, we question what happens when that financial superiority is accompanied by significant moral and ethical issues. Recent involvement of state actors in the ownership of English football has been evidencable and occasionally appears clear. Various reflexes and cognitive distancing occur from fandoms when football club ownership engages in practices that, according to the normative models that fans ascribe to their clubs, are mutually exclusive with the values of the fanbase and the club’s history. A common form of fan reflex often takes the form of distancing the players on the pitch from the club’s institutional structures, effectively teasing out the matchday experience from the structures that benefit from the raw emotion it generates. Another reflex is questioning why the fan should surrender their club when a morally, ethically problematic ownership model has acquired it. Here we have perhaps the greatest challenge to the normative model and, rather than negotiating that tension, as often as not the response is to try and ignore it.

Details

Contradictions in Fan Culture and Club Ownership in Contemporary English Football: The Game's Gone
Type: Book
ISBN: 978-1-83549-024-2

Keywords

Article
Publication date: 28 November 2023

Shiqin Zeng, Frederick Chung and Baabak Ashuri

Completing Right-of-Way (ROW) acquisition process on schedule is critical to avoid delays and cost overruns on transportation projects. However, transportation agencies face…

Abstract

Purpose

Completing Right-of-Way (ROW) acquisition process on schedule is critical to avoid delays and cost overruns on transportation projects. However, transportation agencies face challenges in accurately forecasting ROW acquisition timelines in the early stage of projects due to complex nature of acquisition process and limited design information. There is a need of improving accuracy of estimating ROW acquisition duration during the early phase of project development and quantitatively identifying risk factors affecting the duration.

Design/methodology/approach

The quantitative research methodology used to develop the forecasting model includes an ensemble algorithm based on decision tree and adaptive boosting techniques. A dataset of Georgia Department of Transportation projects held from 2010 to 2019 is utilized to demonstrate building the forecasting model. Furthermore, sensitivity analysis is performed to identify critical drivers of ROW acquisition durations.

Findings

The forecasting model developed in this research achieves a high accuracy to predict ROW durations by explaining 74% of the variance in ROW acquisition durations using project features, which is outperforming single regression tree, multiple linear regression and support vector machine. Moreover, number of parcels, average cost estimation per parcel, length of projects, number of condemnations, number of relocations and type of work are found to be influential factors as drivers of ROW acquisition duration.

Originality/value

This research contributes to the state of knowledge in estimating ROW acquisition timeline through (1) developing a novel machine learning model to accurately estimate ROW acquisition timelines, and (2) identifying drivers (i.e. risk factors) of ROW acquisition durations. The findings of this research will provide transportation agencies with insights on how to improve practices in scheduling ROW acquisition process.

Details

Built Environment Project and Asset Management, vol. 14 no. 2
Type: Research Article
ISSN: 2044-124X

Keywords

Article
Publication date: 7 February 2023

Michael Touchton, Stephanie McNulty and Brian Wampler

Participatory budgeting's (PB’s) proponents hope that bringing development projects to historically underserved communities will improve well-being by extending infrastructure and…

Abstract

Purpose

Participatory budgeting's (PB’s) proponents hope that bringing development projects to historically underserved communities will improve well-being by extending infrastructure and services. This article details the logic connecting PB to well-being, describes the evolution of PB programs as they spread around the world and consolidates global evidence from research that tests hypotheses on PB's impact. The purpose of this paper is to address these issues.

Design/methodology/approach

Unstructured literature review and comparative case study across five global regions.

Findings

The authors find evidence for PB's impact on well-being in several important contexts, mostly not only in Brazil, but also in Peru and South Korea. They also find that very few rigorous, large-N, comparative studies have evaluated the relationship between PB and well-being and that the prospects for social accountability and PB's sustainability for well-being are not equally strong in all contexts. They argue that PB has great potential to improve well-being, but program designs, operational rules and supporting local conditions must be favorable to realize that potential.

Originality/value

This is one of the few efforts to build theory on where and why the authors would expect to observe relationships between PB and well-being. It is also one of the first to consolidate global evidence on PB's impact.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 1
Type: Research Article
ISSN: 1096-3367

Keywords

1 – 10 of 142