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Article
Publication date: 6 September 2022

Monica Fait, Domitilla Magni, Mirko Perano, Massimiliano Farina Briamonte and Pasquale Sasso

This study aims to offer an empirical analysis to identify the relation between the adoption of knowledge management practices and the improvement of social innovation…

Abstract

Purpose

This study aims to offer an empirical analysis to identify the relation between the adoption of knowledge management practices and the improvement of social innovation capabilities as an outcome of the knowledge sharing. Specifically, social innovation capabilities are triggered by knowledge-sharing enablers, such as intrinsic and extrinsic socially driven motivations.

Design/methodology/approach

Based on a sample from 300 nonprofit organizations, the study explains causal relationships in terms of the multiplicity of triggers that act on a social innovation capability. The research applied the partial least squares structural equation modeling (PLS-SEM) method through SmartPLS 3.3 software. Data are collected from an online survey and highlight the employees’ and volunteers’ boost in nonprofit organizations to seek positive social change as a priority goal of their business model.

Findings

The results support the existence of a direct and positive relationship between knowledge-sharing enablers (i.e. intrinsic and extrinsic socially driven motivations), the mechanism of the formation of knowledge-sharing behaviors (an inside-out and outside-in process) and social innovation capabilities.

Research limitations/implications

The study combines the open innovation framework with social innovation activities and investigates the role of knowledge sharing in the building of social innovation capabilities. To the best of the authors’ knowledge, the paper is the first attempt to describe a synergic framework, including open innovation literature, social innovation capability and knowledge-sharing processes.

Originality/value

This paper is a part of the research stream that focuses on the processes of distribution of knowledge flows along the boundaries of the organization. Thus, this study broadens the field of knowledge management and social innovation initiatives.

Details

Journal of Knowledge Management, vol. 27 no. 5
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 10 October 2022

Don Lux, Vasant Raval and John Wingender

The purpose of this study is to examine whether executive compensation structure is a predictor of a value judgment shift facilitating fraud. The Raval (2018) disposition-based…

Abstract

Purpose

The purpose of this study is to examine whether executive compensation structure is a predictor of a value judgment shift facilitating fraud. The Raval (2018) disposition-based fraud model theorizes that in a fraud, a judgment shift occurs that results in an intentional action. Judgment shifts are influenced by intertemporal rewards, an executive compensation structure comprising salary (immediate reward) and delayed compensation in performance-based incentives.

Design/methodology/approach

Using an archival data set consisting of frauds identified through Securities and Exchange Commission Accounting and Auditing Enforcement Releases, the compensation structure of executives involved in frauds is compared against the compensation structure of executives in a peer control group.

Findings

There was a significant difference in the intertemporal rewards of the compensation structures between the two groups, indicating that compensation structure presents intertemporal choices leading to a judgment shift that influences the deliberate action of fraud.

Research limitations/implications

This study represents the first empirical test of the disposition-based fraud model using intertemporal rewards leading to judgment shift.

Practical implications

Executive compensation structure should reduce intertemporal rewards for executives reducing judgment shifts that can result in risk of fraud.

Originality/value

This study addresses how executive compensation structure can result in fraud.

Details

Journal of Financial Crime, vol. 30 no. 5
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 9 December 2022

Md Jahidur Rahman and Xu Jie

This study aims to explore the relationship between fraud triangle theory (FTT) and the accounting fraud phenomenon in all listed companies in China.

Abstract

Purpose

This study aims to explore the relationship between fraud triangle theory (FTT) and the accounting fraud phenomenon in all listed companies in China.

Design/methodology/approach

The CSMAR database is used as the sample, including 16,063 data of all listed companies in Shanghai and Shenzhen markets for the 2010–2020 period. The authors also use quantitative methods, such as regression analysis, to investigate the relationship between five variables (cover three elements of FTT) and fraud occurrence.

Findings

Results show that leverage and liquidity ratios positively affect fraud detection, whereas return on net equity, audit size and independent director percentage negatively affect fraud detection.

Originality/value

This study enriches theoretical research on the causes of accounting fraud in China and is of great significance to the sound development of China’s capital market.

Details

Journal of Financial Crime, vol. 31 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 9 June 2023

Hugh Gunz

This is a conceptual paper, intended to link the constructs self-initiated expatriation (SIE) and career. The author suggests that regarding SIE as an episode in a career allows…

Abstract

Purpose

This is a conceptual paper, intended to link the constructs self-initiated expatriation (SIE) and career. The author suggests that regarding SIE as an episode in a career allows one to use ideas from the careers literature to suggest novel areas for research on SIE, thereby contributing to the SIE literature. The author employs a particular perspective on career – the social chronology framework (SCF) – to show how the framework can suggest these novel areas of research on self-initiated expatriation. The SCF views careers through three perspectives related to the space within which the career takes place, the career actor who “has” the career, and the time over which the career plays out. By looking at SIEs through each of these perspectives in turn a number of research questions are suggested that have the potential to enrich the SIE literature.

Design/methodology/approach

The paper first considers the construct of career and shows how self-initiated expatriation fits with it. Next, it introduces the SCF, and finally shows how it can be used to derive ideas for research on self-initiated expatriation.

Findings

There are none, given that this is a conceptual paper.

Research limitations/implications

The paper suggests future directions for research on SIEs.

Originality/value

The author believes that the application of the SCF to the study of self-initiated expatriation is novel.

Details

Career Development International, vol. 28 no. 4
Type: Research Article
ISSN: 1362-0436

Keywords

Open Access
Article
Publication date: 18 October 2023

Omer Faruk Cingir and Thirunaukarasu Subramaniam

Local cultures under the nation-states have evolved and produced new concepts. Migrations and cultural interactions have also influenced the language. Thus, different…

Abstract

Purpose

Local cultures under the nation-states have evolved and produced new concepts. Migrations and cultural interactions have also influenced the language. Thus, different conceptualisations of migration have developed in the “Malay World.” Language is not only a product of ecological and geographical environment, but it is also a result of human mobilisations and cultural intercourses. The differences caused by various Malay World conceptualisations are also related to different interactions, histories and social realities. In the “Malay World,” Bahasa Malaysia and Bahasa Indonesia are threatened by English hegemony. At this juncture, demonstrating these interrelationships helps one to understand local cultural intercourses between culture and social reality.

Design/methodology/approach

This paper implements the critical discourse analysis, notably, the dialectical–relational approach to different conceptualisations in the “Malay World.” Thus, it aims to discuss the reasons behind the usage of migration-related terms in Indonesia and Malaysia. How migration terms mainly shape social forms, process and circulate in the social world is argued in this paper. The authors target to investigate the local meaning sets for migration concepts and explore self-reflectivity in and critique of the usage of established images between Bahasa Indonesia and Malay concepts, using a Critical Discourse Analysis framework. The discussion section attempts to analyse and explain dialectical relations between social norms and social elements.

Findings

Trade diasporas, culture and identities of immigrants, cultural richness and multi-ethnicity have continuously diversified the conceptualisations. These concepts also indicate cultural dominations and exclusions. Thus, the migration dynamics in Southeast Asia might be understood by scrutinising these boundaries and patterns. This study showed that migration conceptualisations in the Malay world are substantially locally determined. Local wisdom and cultural codifications prevail in the migration context. A deeper understanding of the local context is essential in evaluating the international refugee protection mechanisms in these countries as neither Indonesia nor Malaysia are parties to the Geneva Convention Relating to the Status of Refugees.

Research limitations/implications

Definitions of various types of migration are referred to in multiple terminologies throughout the Nusantara. While in Bahasa Melayu, migrant refers to pendatang, nomadic refers to nomad; refugee refers to pelarian, to migrate refers to berhijrah; in Bahasa Indonesia, migrant refers to migran, nomadic or nomad refers pengembara, refugee refers to pengungsi and migrate, or migration refers migrasi. At the same time, in the Nusantara, many communities define themselves according to their geographical features, such as Orang Sungai, Orang Laut or Orang Kuala. In this context, defining leads to a significant impact on shaping the discourses and approaches.

Practical implications

Definitions determine the borders, flexibilities, plausibility and flows of terms. Critical Discourse Analysis especially placed emphasis on languages and their impacts on social reality. According to Critical Discourse Analysis, terms and their genealogies, transformations and limits are vital in order to comprehend social facts and truth. To understand the change and continuity of migration flow in Southeast Asia, scrutinising the migration-related terms is crucial. This study aims to examine those main terms, their connection with other words, and their transformation in the Malay world sociologically. This as such will shed more light on the social changes regarding genealogical relationships and their usage in daily life within the Critical Discourse Analysis.

Originality/value

This study aims to fulfil the gap between authentic concepts of migration literature in Nusantara. Although Bahasa Melayu and Bahasa Indonesia have a strong connection and interaction, migration definitions in these languages are separated from each other. Cultural and social elements greatly influence migration-connected terms in Bahasa Melayu and Bahasa Indonesia. Without this understanding and the absence of local context, any assessment of their refugee protection systems may be incomplete. This study deals with different cultural nuances and refinements and their migration conceptualisations and histories are based on the ground of their social realities.

Details

Southeast Asia: A Multidisciplinary Journal, vol. 23 no. 3
Type: Research Article
ISSN: 1819-5091

Keywords

Article
Publication date: 16 September 2022

Julien Le Maux and Nadia Smaili

The purpose of this paper is to provide a review of the literature on white-collar crime that combines the perspectives of criminology and management sciences research.

Abstract

Purpose

The purpose of this paper is to provide a review of the literature on white-collar crime that combines the perspectives of criminology and management sciences research.

Design/methodology/approach

Based on a systematic review of white-collar crime recidivism, this paper defines crime and the white-collar criminal from a different perspective. The literature review was conducted using a multidisciplinary approach.

Findings

This paper offers an insightful discussion of white-collar recidivism. In particular, it highlights the interesting use of “Post Conviction Risk Assessment,” a tool used in criminology literature, and aims to show that the probability of recidivism in white-collar crime can be effectively measured and evaluated. This tool is commonly used by American professionals in combatting criminal recidivism.

Originality/value

This study provides interesting insights into white-collar crime recidivism. It has a number of implications for probation officers and criminologists evaluating the recidivism risk of white-collar criminals for reintegration purposes.

Details

Journal of Financial Crime, vol. 30 no. 6
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 14 February 2023

Fabienne Cadet and François Sainfort

As one of the five major dimensions of service quality, empathy has been and continues to be regarded as a requirement for a successful service encounter. This paper focuses on…

Abstract

Purpose

As one of the five major dimensions of service quality, empathy has been and continues to be regarded as a requirement for a successful service encounter. This paper focuses on the highly customer-centric service industry of health care. The purpose of this paper is to shed light on the potential negative effects of empathy on both the physician and the patient.

Design/methodology/approach

Building on an in-depth review of literature and well-established service quality models, the authors propose a new model for understanding the complex role of physician empathy in the physician–patient encounter. The trait, emotional intelligence (EI), is presented as a moderator for physician empathy levels.

Findings

The Health Care Optimal Physician Empathy (HOPE) model enables further characterization and analysis of the tradeoffs between patient satisfaction and physician burnout and determining when empathy optimally works to the benefit of both the physician and the patient to maximize service quality. The HOPE model provides a systematic way to understand and determine the appropriate level of physician empathy that results in optimal outcomes for both physicians and their patients by demonstrating the tradeoffs between physician burnout and patient satisfaction.

Originality/value

The authors highlight the potential detrimental effects on physicians themselves, and, in turn, on service quality. The theoretical and practical implications in this paper provide insights into the development and implementation of empathy-focused interventions and best practices to optimize service quality in the physician–patient interaction. The HOPE model is the first of its kind in shedding light on the manifestation of physician empathy.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. 17 no. 1
Type: Research Article
ISSN: 1750-6123

Keywords

Article
Publication date: 4 January 2024

Clare Horackova, Sarah Bloomfield, Carla Roberta Pereira and Fidèle Mutwarasibo

The Chartered Manager Degree Apprenticeship (CMDA) was approved for delivery in the UK in 2015 (IfATE, 2023). The CMDA offers future managers the opportunity to gain a recognised…

Abstract

Purpose

The Chartered Manager Degree Apprenticeship (CMDA) was approved for delivery in the UK in 2015 (IfATE, 2023). The CMDA offers future managers the opportunity to gain a recognised degree as well as the practical skills to thrive in today's competitive job market. A number of studies have been written on the development phase of the CMDA in various institutions, but to date no systematic review exists to provide an overview of commonalities and insights gained across these studies. This review aims to fill this gap.

Design/methodology/approach

A systematic literature review (SLR) was used to identify studies written on the CMDA since its introduction. In total, 12 papers met the authors' selection criteria, and thematic coding was used to analyse and present the findings.

Findings

Findings were grouped into five themes: (1) curriculum design; (2) programme delivery and support for apprentices; (3) portfolio of evidence and End Point Assessment (EPA); (4) working with employers and (5) recruitment and onboarding.

Originality/value

This review is the first synthesis to date of literature written on the CMDA. The authors' analysis has allowed them to formulate recommendations for future practice that will be of use to providers in the next phase of the CMDA's development.

Details

Higher Education, Skills and Work-Based Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-3896

Keywords

Article
Publication date: 26 September 2023

Bret N. Bogenschneider and Lu Lu

The purpose of this study is to describe in detail a recent eBay fraud and to provide a related framework of teaching tools for courses in business law and ethics. The case…

Abstract

Purpose

The purpose of this study is to describe in detail a recent eBay fraud and to provide a related framework of teaching tools for courses in business law and ethics. The case describes an eBay transaction involving return fraud. This study highlights the problem of fraudulent purchase tactics by an eBay buyer who exploited the eBay feedback mechanism and administrative procedures in attempt to obtain a price reduction or to receive the item for free as a concession.

Design/methodology/approach

The work is a case study providing the details and background information on an original eBay return fraud. The case itself provides the source documentation and some background on the eBay platform and its rules. The Appendix provides a set of teaching instructions and discussion questions with model answers related to the specifics of the case.

Findings

The eBay resolution of the matter is provided in the Epilogue section of the Appendix. All negative feedback by the buyer against the seller in an attempt to get the item for free was removed by eBay, and the buyer further relinquished all selling privileges on eBay.

Originality/value

This study is unique because it provides the original eBay listing and screenshots of eBay correspondence and the eBay resolution of the matter. The specific type of return fraud is also unusual, as it was directed by the eBay buyer against the seller which appears to be an evolving problem for online retail.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Open Access
Article
Publication date: 1 August 2023

Maarten Matheus van Houten

The purpose of this study is to gain insight into the dynamics and considerations of professionals regarding the sharing of tacit, personal knowledge in their practice.

1118

Abstract

Purpose

The purpose of this study is to gain insight into the dynamics and considerations of professionals regarding the sharing of tacit, personal knowledge in their practice.

Design/methodology/approach

Adopting a social-constructivist ontology, the qualitative design deploys semi-structured interviews and focus groups. Data were coded, and analysed through interrelating and reasoning.

Findings

Personal knowledge is difficult to share precisely, but can be shared to some extent using reflection and stories. Knowledge also provides a position and professional agency, emphasising boundaries and impacting the decisions on interaction and sharing. As such, professional commitment is vulnerable and contextual and, by extension, material becomes part of this interplay of professional practice and collaborative development.

Research limitations/implications

Findings imply that exchange and use of knowledge and material present in organisations are impacted by individual professionals’ autonomy and decisions, which consequently impact on employees’ practice. This calls for research that focuses on individual factors such as autonomy, professionalism and attitudes in addition to organisational and facilitative matters.

Practical implications

Stimulating professional commitment and interpersonal learning is a matter of valuing personal knowledge and practice to avoid protectionism, boundaries and segregated agency. Management and professionals should consider how and why individuals exchange their personal knowledge, paying attention to social structures and individuals’ voices and objectives in forming communities.

Originality/value

This study combines the concept of tacit knowledge with the younger field of practice theory. By connecting personal knowledge to practice, it extends agency to the material world and offers a more individual perspective to knowledge sharing in and between entities.

Details

Journal of Workplace Learning, vol. 35 no. 9
Type: Research Article
ISSN: 1366-5626

Keywords

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