Search results

The purpose of this study is to determine the strategy adopted by small- and medium-scale enterprise (SME) owners in setting up internal control systems, examine the relationship between the numbers of employees’ fraud and strategy adopted in setting up internal control and evaluate the difference between proactive and reactive strategies in employee’s fraud prevention among SMEs.

A survey research approach was adopted to determine whether proactive or reactive strategies were adopted by the SME owners. Specifically, a survey questionnaire was used to gather primary data from selected respondents in Lagos and Oyo States. Descriptive statistics, Spearman correlation and the Mann–Whitney test were used to analyse the primary data.

The study found that most of the SME owners used reactive internal control strategies in setting up their internal control systems after they suffered financial losses occasioned by employees’ fraud. Also, the study found a positive relationship between the number of employees’ fraud and reactive strategy. Finally, the study found a significant difference in the number of employees’ fraud occurrences between proactive and reactive internal control strategies in SMEs.

The study provides further confirmation that where internal control is properly set up and strengthened, a lower number of employee frauds will occur. Thus, giving credence to the fraud theory. The study was, however, conducted in six selected local government areas in two states.

The study provides recommendations on the adoption of a proactive strategy for curbing employees’ fraud at the onset of business operations and not until devastating events of employees’ fraud become a reality.

The study is original, as it focuses on the strategy adopted by SME owners in setting up internal control systems, which is rare in fraud empirical studies, particularly for studies conducted in emerging markets like Nigeria. It provides the need for the sustainability of SMEs as engine of growth and employment through the adoption of appropriate strategies in setting up internal control systems.

The purpose of this scoping review is to find studies testing out psychological interventions to help victims of conversion therapy. Life after conversion therapy can be devastating; nonetheless, what treatment modalities are available for this population?

This study adopts scoping review process using JBI protocol.

There are minimal results to conclude upon. The paper presents discussion on future research and inquiry. The author introduces a positive autoethnography, adapting the model created by Tedeschi and Calhoun (2004) to create the post-conversion recovery process to aid recovery.

Eye movement desensitization and reprocessing and positive autoethnography offer valuable insights, but further research is needed to help survivors.

To reduce the current death-by-suicide trends, more education and training are needed to help this specialised group.

The suicide rates for sexual minority conversion therapy victims are eight times higher than those of other sexual minority groups and isolation levels. A single point of entry pathway for conversion therapy survivors is needed.

To the best of the authors’ knowledge, this is the first review addressing gay conversion therapy and disfellowship. It requires further attention, and there are gaps in the knowledge that need to be filled.

We present configurational theorising as a novel approach to developing middle-range theory in two steps: (1) we illustrate configurational theorising as a new form of supply chain inquiry by connecting its philosophical assumptions with a methodological execution, and (2) we generate new insights underpinning a middle-range theory for supply chain resilience.

We synthesise information from a range of sources and invoke ‘critical realism” to suggest a five-phase configurational theorising roadmap to develop middle-range theory. We demonstrate this roadmap to explain supply chain resilience by analysing qualitative data from 22 organisations within the Australian food supply chain.

Coopetition and supply chain collaboration are necessary causal conditions, but they need to combine with either supply chain agility or multi-sourcing strategy to build supply chain resilience. Asymmetrical analyses showed that the simultaneous absence of supply chain collaboration, supply chain agility and multi-sourcing results in low supply chain resilience, but coopetition was indifferent to low supply chain resilience. Similarly, high supply chain resilience is possible with the non-presence of supply chain agility and multi-sourcing.

The configurational middle-range theorising roadmap presented and empirically tested in this paper constitutes a substantial advancement to both theory and the methodological domain.

This is the first attempt at developing a middle-range theory for supply chains by explicitly drawing on configurational theorising.

Since COVID-19, many services have burgeoned within the UK, but what about sexual minorities? Since the last review, there are appropriate therapies, but there is often inadequate research. The purpose of this mixed-method review synthesis looking into the efficacy of psychological therapies for sexual minorities. Seven studies were found in total.

A mixed-method review synthesis, three studies looking into the efficacy of psychological therapies for sexual minorities and four studies addressing the experiences of sexual minorities partaking in psychological therapies were identified.

These included three quantitative and four qualitative studies. The minority stress hypothesis is used to formulate problems, but challenges remain to confidentiality and privacy in this context. Therapists still operate within the heteronormative framework, discounting intersectionality in therapy conversations.

Most studies have had low retention rates since 2021. It shows that minority stress needs to be accounted for at the ethics committee and research delivery levels.

Applying a heteronormative framework to sexual minorities is not working. An alternative progress world view is needed.

Health-care clinicians strive for equitable care. Unfortunately, using an equitable health service scale adapted from Levesque et al. (2013), the rating is 3 out of 6. More work is needed to improve services.

Some services are reporting much improvement post-pandemic. Sadly, this is not the case for sexual minorities. Individual and systemic barriers remain.

Research on technology acceptance of online entertainment with age, gender and cultural factors as moderator, is rarely conducted. Previous research predominantly focused on age or gender as moderator, neglecting the influence of cultural factors. Therefore, this study aims to investigate acceptance of online entertainment technology, incorporating age, gender and cultural factors as moderator.

Data were collected through a survey comprising 1,121 individuals aged 14–24 years from three cities in Indonesia. The proposed theoretical model examined the causal effect of acceptance and moderating effects due to individual gender, age, power distance, individualism, feminism and uncertainty avoidance (AU). Subsequently, structural equation modeling was used to evaluate the theoretical model, and the results confirmed several findings from previous research.

The findings confirmed the positive direct impact of habit and price value (PV) on behavioral intention and hedonic motivation, as well as social influence on habit. The recent findings derived from the moderating effect analysis showed that age, individualism and feminism played a moderating role in the effects on individual intention due to habit. Additionally, gender and AU moderated the effects on individual habits due to hedonic motivation.

This research contributes to the limited knowledge of technology acceptance of online entertainment, and also integrates the causal effects of individual intention due to habit, PV, hedonic motivation and social influence, considering the moderating role of culture, age and gender. Consequently, the investigation provides valuable insights into the literature by presenting evidence of age, gender and cultural differences in acceptance. Furthermore, it offers practical guidance to online entertainment application developers on designing applications to satisfy consumers of different ages, genders and cultures.