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Open Access
Article
Publication date: 10 April 2024

Fredrik Svärdsten and Kristina Tamm Hallström

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such…

Abstract

Purpose

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.

Design/methodology/approach

The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.

Findings

We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.

Originality/value

The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 4 July 2023

Yilmaz Akgunduz, Sabahat Ceylin Sanli Kayran and Uğurcan Metin

Supervisor incivility and organizational gossip are two examples of dark organizational behaviors. Norm of reciprocity theory suggests that employees may develop revenge…

Abstract

Purpose

Supervisor incivility and organizational gossip are two examples of dark organizational behaviors. Norm of reciprocity theory suggests that employees may develop revenge intentions after exposure to such behaviors while attributing blame to others. This study aims to empirically investigate the mediating effect of blaming others on the impact of supervisor incivility and negative organizational gossip on revenge intention.

Design/methodology/approach

Confirmatory factor analysis (CFA) was performed to test the measurement model. Structural equation model was used to test the research hypotheses based on data gathered in Turkey from restaurant employees in Mersin Marina selected by convenience sampling. Data set that consists of 239 questionnaires was subjected to CFA.

Findings

The findings show that negative organizational gossip and supervisor incivility increase to employees’ revenge intentions, and blaming others mediates the impact of supervisor incivility and negative organizational gossip no employees’ revenge intentions. In addition, blaming others mediates the impact of supervisor incivility and negative organizational gossip on employees’ revenge intentions.

Originality/value

Empirical study has not been encountered related to dark behaviors of (especially gossip, incivility, blame and revenge intention) restaurant managers and employees as a holistic model. Therefore, this paper contributes to organizational behavior literature. Moreover, this paper suggests to restaurant managers for supply to organizational peace.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 6
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 5 December 2023

Lyle Foster, Ximena Uribe-Zarain and Tayo Obafemi-Ajayi

This article sheds light on the impact of collective characteristics of microaggression in a community and how this affects the perception and experiences of its underrepresented…

Abstract

Purpose

This article sheds light on the impact of collective characteristics of microaggression in a community and how this affects the perception and experiences of its underrepresented members through the lens of critical race theory (CRT). Using the Springfield community of the southwest Missouri Ozarks region in the United States of America as the authors' focus, the authors explore the barrier of microaggression in the lived experiences of a community striving for diversity and inclusion.

Design/methodology/approach

The authors performed a systematic analysis using four CRT tenets: race is a social construct; racism is systematic, racism is commonplace and listening to lived experiences is essential. A sample of underrepresented professionals from the region was surveyed to obtain their lived experiences. Qualitative media analysis on varied media pieces was conducted to obtain context for the environment that precipitated these experiences.

Findings

When residents from marginalized backgrounds face consistent microaggressions, their sense of belonging and contributions to the community significantly diminish, which has adverse implications for the community. If these issues are unaddressed, they might choose to leave due to feelings of underrepresentation. Community leaders must proactively implement strategies to welcome an evolving population and educate stakeholders about the detrimental effects of microaggressions on community cohesion.

Originality/value

Historically, the heartland of the United States of America has been a bellwether of the pulse of its average citizen. This region is currently experiencing an increase in diversity along with a significant rise in persistent microaggressions. Using CRT to analyze the impact, lessons learned and challenges, the authors provide recommendations for potential changes that could benefit the nation as a whole.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 3
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 1 September 2023

Saima Kazmi, Mark Heisten and Burton St John III

This study is concerned with the dynamics of the internal communications at Netflix following the release of The Closer and the public debate that followed, testing Netflix's…

Abstract

Purpose

This study is concerned with the dynamics of the internal communications at Netflix following the release of The Closer and the public debate that followed, testing Netflix's long-standing reputation for promoting diverse content and supporting a progressive organizational culture.

Design/methodology/approach

Using the circuit of culture (CoC) as a theoretical framework, this study applies a case study approach to analyze internal communication and strategic public relations in addressing this crisis.

Findings

This study's findings illustrate that by failing to interpret two of the five moments of the CoC, production and identity, Netflix negated the very values that constitute its brand. These findings have implications for how public relations' long-standing focus on two-way symmetrical communication is problematic, especially in the workplace.

Originality/value

The findings situate how the exertion of power within an organization, particularly in moments of identity and production, problematize the role of two-way symmetrical communication within an organization in crisis.

Details

Corporate Communications: An International Journal, vol. 29 no. 3
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 9 June 2023

Anuradha Yadav, Rajesh Kumar Singh, Ruchi Mishra and Surajit Bag

With gaining popularity, online communities are increasing. It is leading to the data and information overflow. So, there are some challenges like cyber frauds, cyberbullying…

Abstract

Purpose

With gaining popularity, online communities are increasing. It is leading to the data and information overflow. So, there are some challenges like cyber frauds, cyberbullying, etc. while engaging with online communities. Not only this, anonymity of the participants, stress and racism are also big challenges in online communities' interaction. Online harassers' attack tactics have changed over time. In addition, there are challenges like quality of discussion, inequality in participation of the users, etc. may scale online communities towards incitement and activism. Therefore, this study will try to analyse these challenges for overall benefit of the society.

Design/methodology/approach

The underlying fuzzy set theory is employed to handle the fuzziness of users' perceptions since the attributes are expressed in linguistic preferences. Through exhaustive literature review, the authors have identified 15 challenges. These challenges are further categorised as cause and effect by using DEMATEL (Decision-Making Trial and Evaluation Laboratory) approach.

Findings

Lack of strategic planning and uninspired discussions between users has emerged as a major challenge in cause category. This study further demonstrates how individual challenge can be managed and developed to navigate the online communities to maintain a healthy environment in society.

Research limitations/implications

Results are based on limited dataset. Therefore, findings cannot be generalised for all online communities.

Originality/value

The research findings offer a suitable direction to policymakers to formulate and design policies, laws and regulations to increase user engagement in the online community. The study is beneficial to firms and researchers in understanding the factors influencing effective management of online communities.

Details

Benchmarking: An International Journal, vol. 31 no. 4
Type: Research Article
ISSN: 1463-5771

Keywords

Open Access
Article
Publication date: 1 February 2024

Meenakshi Handa, Ronika Bhalla and Parul Ahuja

Increasing incidents of privacy invasion on social networking sites (SNS) are intensifying the concerns among stakeholders about the misuse of personal data. However, there seems…

Abstract

Purpose

Increasing incidents of privacy invasion on social networking sites (SNS) are intensifying the concerns among stakeholders about the misuse of personal data. However, there seems to be limited research on exploring the impact of specific privacy concerns on users’ intention to engage in various privacy protection behaviors. This study aims to examine the role of social privacy concerns, institutional privacy concerns and privacy self-efficacy as antecedents of privacy protection–related control activities intention among young adults active on SNS.

Design/methodology/approach

Data collected from 284 young adults active on SNS was analyzed through partial least squares structural equation modeling using Smart PLS.

Findings

The results indicate that institutional privacy concerns, social privacy concerns and privacy self-efficacy positively influence the control activities intention of SNS users. The extent of privacy self-efficacy and privacy protection-related control activities intention differs among users based on gender.

Research limitations/implications

This study is limited to a population of young adults in the age group of 18–25 years.

Practical implications

The findings of this study form the basis for specific recommendations addressing the different types of privacy concerns experienced by social media users, promoting responsible privacy control behaviors on online platforms and discouraging the possible misuse of information by third parties.

Originality/value

This study validates a theoretical framework that can contribute to future investigations concerning the use of SNS. The study findings form the basis for a set of practical recommendations for policymakers, SNS platforms and users.

Details

Vilakshan - XIMB Journal of Management, vol. 21 no. 1
Type: Research Article
ISSN: 0973-1954

Keywords

Article
Publication date: 30 May 2023

Wisudanto, Tika Widiastuti, Dien Mardhiyah, Imron Mawardi, Anidah Robani and Muhammad Ubaidillah Al Mustofa

The halal cosmetics industry continues to grow significantly. Furthermore, using halal cosmetics is a must for Muslims. This study aims to analyze the factors influencing the…

1185

Abstract

Purpose

The halal cosmetics industry continues to grow significantly. Furthermore, using halal cosmetics is a must for Muslims. This study aims to analyze the factors influencing the switching intention to halal cosmetics in Indonesia.

Design/methodology/approach

This quantitative study uses a Partial Least Square-Structural Equation Modelling (PLS-SEM) on 214 respondents. The variables include halal certification, halal awareness, product image, perceived behavioral control, subjective norm, attitude, advertisement and switching intention.

Findings

The product image plays the most influential role in deriving the attitude toward switching intention to halal cosmetics, following perceived behavioral control, halal awareness and subjective norm, but not halal certification and advertisement. The result indicates that the image of halal cosmetics influences customers’ attitudes toward switching to using halal cosmetics. Indonesian customers know the obligation to use halal products because they are Muslim. However, the existence of halal certification does not derive the switching intention to halal cosmetics.

Research limitations/implications

This study conducts research only in Indonesia. As a recommendation, further studies might conduct a comparative test using multicultural respondents in several countries. Other studies also suggested examining factors of switching intention through different generational, especially in countries with high individualism traits.

Practical implications

This study will encourage the halal industry, especially the halal cosmetics industry, to pay more attention to the product image. Meanwhile, the government can provide incentives or rewards to promote industry participation in halal cosmetics. The findings provide a more detailed understanding of how product image can influence someone to switch to halal cosmetics.

Originality/value

Research on switching intention to halal cosmetics is still limited. This study uses halal variables, while previous studies only used religiosity. This study also introduced the product images motivating customers’ switching intention to use halal cosmetics.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 4
Type: Research Article
ISSN: 1759-0817

Keywords

Open Access
Article
Publication date: 21 February 2024

Mehrgan Malekpour, Federica Caboni, Mohsen Nikzadask and Vincenzo Basile

This paper aims to identify the combination of innovation determinants driving the creation of innovative products amongst market leaders and market followers in food and beverage…

Abstract

Purpose

This paper aims to identify the combination of innovation determinants driving the creation of innovative products amongst market leaders and market followers in food and beverage (F&B) firms.

Design/methodology/approach

This research is based on the case study methodology by using two types of data sources: (1) semi-structured interviews with industry experts and (2) in-depth interviews with managers. In addition, a questionnaire adapted from prior research was used to consider market and firm types.

Findings

Suggesting an integrated theoretical framework based on firm-based factors and market-based factors, this study identified a combination of determinants significantly impacting innovative products in the market. Specifically, these determinants are competition intensity and innovation capability (a combination of research and development (R&D) investment and marketing capabilities). The study also examined how these determinants vary depending on whether the firms are market leaders or market followers.

Practical implications

This research provides practical insights for managers working in the F&B industry by using case studies and exploring the determinants of developing innovative products. In doing so, suitable strategies can be selected according to the market and firm situations.

Originality/value

The originality of the study is shown by focussing on how different combinations of market and firm factors could be applied in creating successful innovative products in the food sector.

Details

British Food Journal, vol. 126 no. 13
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 5 April 2024

Lida Haghnegahdar, Sameehan S. Joshi, Rohith Yanambaka Venkata, Daniel A. Riley and Narendra B. Dahotre

Additive manufacturing also known as 3D printing is an evolving advanced manufacturing technology critical for the new era of complex machinery and operating systems…

19

Abstract

Purpose

Additive manufacturing also known as 3D printing is an evolving advanced manufacturing technology critical for the new era of complex machinery and operating systems. Manufacturing systems are increasingly faced with risk of attacks not only by traditional malicious actors such as hackers and cyber-criminals but also by some competitors and organizations engaged in corporate espionage. This paper aims to elaborate a plausible risk practice of designing and demonstrate a case study for the compromised-based malicious for polymer 3D printing system.

Design/methodology/approach

This study assumes conditions when a machine was compromised and evaluates the effect of post compromised attack by studying its effects on tensile dog bone specimens as the printed object. The designed algorithm removed predetermined specific number of layers from the tensile samples. The samples were visually identical in terms of external physical dimensions even after removal of the layers. Samples were examined nondestructively for density. Additionally, destructive uniaxial tensile tests were carried out on the modified samples and compared to the unmodified sample as a control for various mechanical properties. It is worth noting that the current approach was adapted for illustrating the impact of cyber altercations on properties of additively produced parts in a quantitative manner. It concurrently pointed towards the vulnerabilities of advanced manufacturing systems and a need for designing robust mitigation/defense mechanism against the cyber altercations.

Findings

Density, Young’s modulus and maximum strength steadily decreased with an increase in the number of missing layers, whereas a no clear trend was observed in the case of % elongation. Post tensile test observations of the sample cross-sections confirmed the successful removal of the layers from the samples by the designed method. As a result, the current work presented a cyber-attack model and its quantitative implications on the mechanical properties of 3D printed objects.

Originality/value

To the best of the authors’ knowledge, this is the original work from the team. It is currently not under consideration for publication in any other avenue. The paper provides quantitative approach of realizing impact of cyber intrusions on deteriorated performance of additively manufactured products. It also enlists important intrusion mechanisms relevant to additive manufacturing.

Details

Rapid Prototyping Journal, vol. 30 no. 4
Type: Research Article
ISSN: 1355-2546

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

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