Search results
1 – 10 of 15This study aims to examine the role of blockchain technology (BCT) in trust in financial reporting (TFR) and the use of smart contracts (USC). It aims to ascertain the mediating…
Abstract
Purpose
This study aims to examine the role of blockchain technology (BCT) in trust in financial reporting (TFR) and the use of smart contracts (USC). It aims to ascertain the mediating role of USC in the relationship between BCT and TFR, thereby contributing to the limited empirical literature in this domain.
Design/methodology/approach
Based on a sample of the accountants’ familiarity with BCT, a structural equation model was constructed and analyzed using AMOS 24. The model proposes and tests relationships between BCT, USC and TFR.
Findings
The study highlights BCT’s significant positive influence on TFR, with USC mediating this effect. It provides empirical evidence that supports the transformative potential of BCT and USC in enhancing TFR.
Practical implications
These findings have significant implications for practitioners, regulatory bodies and policymakers. By highlighting the effectiveness of BCT and USC in fostering TFR, the study makes one aware of strategies to mitigate financial malpractices. It promotes the adoption of BCT in accounting practices.
Originality/value
This study addresses a gap in the literature by investigating the complex interplay of BCT, USC and TFR. It offers a unique perspective by exploring the mediating role of USC, thereby enhancing our understanding of the mechanisms through which BCT can foster TFR.
Details
Keywords
Andrew B. Edelblum and Nathan B. Warren
Research emphasizes the motivations underlying and potential harmful consequences of social media use, but there is little understanding of stigmas faced by individual social…
Abstract
Purpose
Research emphasizes the motivations underlying and potential harmful consequences of social media use, but there is little understanding of stigmas faced by individual social media users, particularly as they pertain to gender. The purpose of this study is to examine a unique stereotype related to men’s social media use.
Design/methodology/approach
Four experiments examine judgments of men based on how often they post on social media (frequently vs infrequently).
Findings
The authors find that posting frequently (vs infrequently) affects the perceived gender of men but not women. This frequent-posting femininity stereotype is explained by perceived neediness and holds regardless of whether posts are about others (vs the self) or whether posts are shared by influencers (vs ordinary users).
Research limitations/implications
Future research should examine other stereotypes of social media users – including those pertaining to gender – and ways to mitigate such negative attributions. Researchers should examine how the frequent-posting femininity stereotype and other social media use stereotypes affect social media consumption and consumer well-being.
Practical implications
Managers should adjust consumer engagement strategies and restructure platforms to address the unique stigmas facing different consumer groups.
Originality/value
Providing insights into the dark side of social media, the authors investigate a unique domain – stereotypes about individual social media users. The findings of this study uncover an emasculating stigma against men who post often on social media, which may discourage men from online participation.
Details
Keywords
Jonan Phillip Donaldson, Ahreum Han, Shulong Yan, Seiyon Lee and Sean Kao
Design-based research (DBR) involves multiple iterations, and innovations are needed in analytical methods for understanding how learners experience a learning experience in ways…
Abstract
Purpose
Design-based research (DBR) involves multiple iterations, and innovations are needed in analytical methods for understanding how learners experience a learning experience in ways that both embrace the complexity of learning and allow for data-driven changes to the design of the learning experience between iterations. The purpose of this paper is to propose a method of crafting design moves in DBR using network analysis.
Design/methodology/approach
This paper introduces learning experience network analysis (LENA) to allow researchers to investigate the multiple interdependencies between aspects of learner experiences, and to craft design moves that leverage the relationships between struggles, what worked and experiences aligned with principles from theory.
Findings
The use of network analysis is a promising method of crafting data-driven design changes between iterations in DBR. The LENA process developed by the authors may serve as inspiration for other researchers to develop even more powerful methodological innovations.
Research limitations/implications
LENA may provide design-based researchers with a new approach to analyzing learner experiences and crafting data-driven design moves in a way that honors the complexity of learning.
Practical implications
LENA may provide novice design-based researchers with a structured and easy-to-use method of crafting design moves informed by patterns emergent in the data.
Originality/value
To the best of the authors’ knowledge, this paper is the first to propose a method for using network analysis of qualitative learning experience data for DBR.
Details
Keywords
Prior research has extensively examined how bringing technology from work into the non-work life domain creates conflict, yet the reverse pathway has rarely been studied. The…
Abstract
Purpose
Prior research has extensively examined how bringing technology from work into the non-work life domain creates conflict, yet the reverse pathway has rarely been studied. The purpose of this study is to bridge this gap and examine how the non-work use of smartphones in the workplace affects work–life conflict.
Design/methodology/approach
Drawing from three literature streams: technostress, work–life conflict and role boundary theory, the authors theorise on how limiting employees' ability to integrate the personal life domain into work, by means of technology use policy, contributes to stress and work–life conflict. To test this model, the authors employ a natural experiment in a company that changed its policy from fully restricting to open smartphone access for non-work purposes in the workplace. The insights gained from the experiment were explored further through qualitative interviews.
Findings
Work–life conflict declines when a ban on using smartphones for non-work purposes in the workplace is revoked. This study's results show that the relationship between smartphone use in the workplace and work–life conflict is mediated by sensed stress. Additionally, a post-hoc analysis reveals that work performance was unchanged when the smartphone ban was revoked.
Originality/value
First, this study advances the authors' understanding of how smartphone use policies in the workplace spill over to affect non-work life. Second, this work contributes to the technostress literature by revealing how, in specific situations, engagement with ICT can reduce distress and strain.
Details
Keywords
Shumank Deep, Thayaparan Gajendran, Marcus Jefferies, Venkata Suresh Uggina and Sanjay Patil
Research on strategic procurement was mostly focussed on the clients' and main contractors' perspectives, while limited work had been done from a subcontractor's perspective. The…
Abstract
Purpose
Research on strategic procurement was mostly focussed on the clients' and main contractors' perspectives, while limited work had been done from a subcontractor's perspective. The paper hypothesises that “strategic capability” influences the latent constructs of power, dependence and collaboration in the main contractor–subcontractor relationship. Therefore, the purpose of this study is to investigate the influence of a subcontractor's strategic capabilities on power, dependence and collaboration.
Design/methodology/approach
A survey questionnaire was developed and distributed amongst the subcontractors in Australia, and 212 complete responses were received. Then second order confirmatory factor analysis and partial least square structure equation modelling (PLS-SEM) analysis were performed to test the hypothesised relationships.
Findings
The findings support “strategic capabilities” as a construct expressive of a subcontractor's unique market position and good business reputation. The findings also suggest that strategically capable subcontractors enhance their potential for forming partnerships with main contractors through dependence (StratC. → Dep., β = 0.84; Effect Size (ES) = 0.713; p < 0.01), collaboration (StratC. → Collab., β = 0.84; ES = 0.697; p < 0.01) and bargaining power (StratC. → Pow., β = 0.83; ES = 0.672; p < 0.01).
Originality/value
The study is one of its kind to explore the impact of a subcontractor's strategic capability on their bargaining power, dependability and ability to form collaborations. Furthermore, results indicate that the “strategic capabilities” of subcontractors can strongly influence their ability to create “dependence”, foster “collaboration” and exert “power” over a main contractor. The findings can help improve the strategic procurement decision-making processes of both subcontractors and main contractors to build better business relationships.
Details
Keywords
Martha Sibley, Kaitlin Peach, Maggie León-Corwin, Pavithra Priyadarshini Selvakumar, Kaitlin Diodosio, Andrew Fox, Charles Spurlock and Kristin Olofsson
Across the USA, local municipalities and providers struggle to reliably supply water and electricity when faced with severe weather events induced by climate change. Previous…
Abstract
Purpose
Across the USA, local municipalities and providers struggle to reliably supply water and electricity when faced with severe weather events induced by climate change. Previous research suggests those at higher risk for experiencing the detrimental effects of climate change have higher climate-related concerns. Additionally, research demonstrates variation in trust in institutions and perceptions of environmental justice along racial lines, which can influence concern for access to resources. Informed by this research, the authors ask two questions: how do Oklahomans’ trust in institutions, environmental justice perceptions and global climate change risk perceptions differ based on race, and how do these factors influence concern for water and electrical infrastructure? The purpose of this study is to better understand Oklahomans’ trust in information from institutions, environmental justice perceptions, global climate change risk perceptions and concern for water and electrical infrastructure.
Design/methodology/approach
This study uses a series of nested regression models to analyze the survey responses of 2,687 Oklahoman adults. The data were pulled from Wave 3 of the Oklahoma Meso-scale Integrated Socio-geographic Network survey, which is part of the National Science Foundation EPSCoR S3OK project.
Findings
The findings demonstrate the complex interplay of riskscapes – or risk landscapes – that encompass institutional trust, perceptions of environmental justice, climate change and infrastructure in Oklahoma. The authors find evidence that education and income are better predictors of institutional trust and environmental justice than race among our respondents. Political ideology emerges as a significant predictor across all hypotheses.
Originality/value
This study contributes to the understanding of complex dynamics involving race, perceptions of environmental justice, trust in information from institutions, risk perceptions of climate change and concerns for water and electrical infrastructure in Oklahoma.
Details
Keywords
Albi Thomas and M. Suresh
Green transformation is more than simply a trend; it is a way of life, a set of habits, a field of knowledge and a dedication to resource conservation. Going green is surely a…
Abstract
Purpose
Green transformation is more than simply a trend; it is a way of life, a set of habits, a field of knowledge and a dedication to resource conservation. Going green is surely a creative and transformative process for both individuals and organizations. This paper aims to “identify,” “analyse” and “categorise” the readiness factors for green transformation process in health care using total interpretive structural modelling (TISM) and neutrosophic-MICMAC.
Design/methodology/approach
To address the study objectives, the study used TISM and neutrosophic-MICMAC analysis. To identify the readiness factors, a literature study was conducted, and the factors were face-validated by the healthcare experts. The factors influence on one another were captured by using a scheduled interview with a closed ended questionnaire. The TISM addressed the identification and analysing of factors and the categorization and ranking the readiness factors is addressed by using neutrosophic-MICMAC analysis.
Findings
This study identified 11 green transformation process readiness factors for healthcare organizations. The study states that the key factors or driving factors are awareness of green governance principle, environment leadership and management, green gap analysis, information and communication technology and innovation dynamics.
Research limitations/implications
The factor ranking is sensitive to the respondents’ ratings. The study relied on the past literature and experts’ opinion may result in the subjective biases. The complex nature of healthcare ecosystem challenges to capture all the factors. The study focussed on Indian hospitals.
Practical implications
Study significantly impacts the healthcare practitioners, academicians and policymakers by providing critical insights into the readiness factors required for the healthcare green transformation process. The study offers a better understanding of the crucial or key or driving factors that aid in embracing green and sustainable practices.
Originality/value
Identifying a gap in conceptual and theoretical frameworks for green transformation readiness factors in healthcare organizations and in Indian context. The study addresses this gap by aiming to create a thorough theoretical framework and highlighted by its focus on Indian hospitals.
Details
Keywords
Bruno Lot Tanko, Wyom Paul Zakka and Wee Nie Heng
The purpose of this study is to explore existing literature on Building Information Modelling (BIM) in Malaysia and examine the perception of practitioners about the potential of…
Abstract
Purpose
The purpose of this study is to explore existing literature on Building Information Modelling (BIM) in Malaysia and examine the perception of practitioners about the potential of BIM applications in reducing construction waste and enhancing productivity.
Design/methodology/approach
First, using 244 bibliographic data extracted from the Scopus database, the paper used scientometric analysis and VOSviewer mapping technique to assess the most impactful publication literature on BIM in Malaysia to identify the existing research gaps. Second, using a structured questionnaire, a total of 100 questionnaires were distributed to practising practitioners who incorporate BIM in the delivery of their projects. Descriptive analysis using cross-tabulation in SPSS software, radar chart, relative importance index and Pearson’s correlation were used to analyze the data.
Findings
The research gaps are in the fields of construction projects, buildings, energy efficiency, lifecycle and housing. The findings of the survey indicate that quantity take-off, clash detection, site utilization planning, digital fabrication as well as 4D stimulation were the main BIM applications used among the practitioners in Johor and Selangor.
Practical implications
By assessing the state-of-the-art of BIM and BIM applications in this region, the practical implications of this study provide useful insights to construction stakeholders, funding organizations, policymakers, research institutions, professionals, journal editors, reviewers and researchers to understand the overall trend of BIM in Malaysia and its usage.
Originality/value
This paper is the first to use science mapping using scientometrics to reveal the current BIM research in “Malaysia only”. Relying on the identified gaps, the study further examined the usage of BIM applications in Malaysian construction projects.
Details
Keywords
Kai Hänninen, Jouni Juntunen and Harri Haapasalo
The purpose of this study is to describe latent classes explaining the innovation logic in the Finnish construction companies. Innovativeness is a driver of competitive…
Abstract
Purpose
The purpose of this study is to describe latent classes explaining the innovation logic in the Finnish construction companies. Innovativeness is a driver of competitive performance and vital to the long-term success of any organisation and company.
Design/methodology/approach
Using finite mixture structural equation modelling (FMSEM), the authors have classified innovation logic into latent classes. The method analyses and recognises classes for companies that have similar logic in innovation activities based on the collected data.
Findings
Through FMSEM analysis, the authors have identified three latent classes that explain the innovation logic in the Finnish construction companies – LC1: the internal innovators; LC2: the non-innovation-oriented introverts; and LC3: the innovation-oriented extroverts. These three latent classes clearly capture the perceptions within the industry as well as the different characteristics and variables.
Research limitations/implications
The presented latent classes explain innovation logic but is limited to analysing Finnish companies. Also, the research is quantitative by nature and does not increase the understanding in the same manner as qualitative research might capture on more specific aspects.
Practical implications
This paper presents starting points for construction industry companies to intensify innovation activities. It may also indicate more fundamental changes for the structure of construction industry organisations, especially by enabling innovation friendly culture.
Originality/value
This study describes innovation logic in Finnish construction companies through three models (LC1–LC3) by using quantitative data analysed with the FMSEM method. The fundamental innovation challenges in the Finnish construction companies are clarified via the identified latent classes.
Details