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1 – 10 of 21Chia-Wei Huang, Chih-Yen Lin and Chin-Te Yu
Findings in the literature indicate leading financial analysts attract high levels of market attention and provide more accurate earnings forecasts prior to becoming all-star…
Abstract
Findings in the literature indicate leading financial analysts attract high levels of market attention and provide more accurate earnings forecasts prior to becoming all-star analysts. Furthermore, these analysts significantly impact the investment decisions of other market participants and thus the market price of assets. Therefore, this study examines the information role of leading financial analysts and identifies two significant conclusions. First, the positive outcomes of these analyst leaders are more informative and attract more followers. Second, informational herding by followers of these analysts is not as naïve as suggested in previous studies, as followers who smartly use information from analyst leaders tend to perform better. We also find that analysts who practice smart learning by studying and selectively employing analyst-leader decisions achieve better career outcomes.
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This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the…
Abstract
Purpose
This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.
Design/methodology/approach
The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.
Findings
Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.
Practical implications
While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.
Originality/value
Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.
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Liang Ma, Qiang Wang, Haini Yang, Da Quan Zhang and Wei Wu
The aim of this paper is to solve the toxic and harmful problems caused by traditional volatile corrosion inhibitor (VCI) and to analyze the effect of the layered structure on the…
Abstract
Purpose
The aim of this paper is to solve the toxic and harmful problems caused by traditional volatile corrosion inhibitor (VCI) and to analyze the effect of the layered structure on the enhancement of the volatile corrosion inhibition prevention performance of amino acids.
Design/methodology/approach
The carbon dots-montmorillonite (DMT) hybrid material is prepared via hydrothermal process. The effect of the DMT-modified alanine as VCI for mild steel is investigated by volatile inhibition sieve test, volatile corrosion inhibition ability test, electrochemical measurement and surface analysis technology. It demonstrates that the DMT hybrid materials can improve the ability of alanine to protect mild steel against atmospheric corrosion effectively. The presence of carbon dots enlarges the interlamellar spacing of montmorillonite and allows better dispersion of alanine. The DMT-modified alanine has higher volatilization ability and an excellent corrosion inhibition of 85.3% for mild steel.
Findings
The DMT hybrid material provides a good template for the distribution of VCI, which can effectively improve the vapor-phase antirust property of VCI.
Research limitations/implications
The increased volatilization rate also means increased VCI consumption and higher costs.
Practical implications
Provides a new way of thinking to replace the traditional toxic and harmful VCI.
Originality/value
For the first time, amino acids are combined with nano laminar structures, which are used to solve the problem of difficult volatilization of amino acids.
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Beatriz Picazo Rodríguez, Antonio Jose Verdú-Jover, Marina Estrada-Cruz and Jose Maria Gomez-Gras
To understand how organizations, public or private, must increase their productivity perception (PP), independently of the sector. This article aims to analyze PP in the digital…
Abstract
Purpose
To understand how organizations, public or private, must increase their productivity perception (PP), independently of the sector. This article aims to analyze PP in the digital transformation (DT) process to determine how it is affected by technostress (TS) and work engagement (WE), two concepts that seem to be forces opposing PP.
Design/methodology/approach
The authors use data from a questionnaire addressed to personnel in two organizations (public and private). The analysis applies partial least squares technique to the 505 valid responses obtained from these organizations. This analysis is based not on representativeness but on uniqueness.
Findings
The results suggest a positive, significant relationship between DT and PP. This article integrates DT and its effects on aspects of people's health, PP and WE. The model thus includes interactions of technology with human elements. In both business and administrative environments, PP is key to optimizing resources and survival of organizations.
Research limitations/implications
DT processes are different and complex because every organization is different. The authors recommend expanding this study to other sectors in both spheres, public and private. Aligning the objectives of the institutions for aid with DT is also quite complicated.
Practical implications
This study contributes to improving participating organizations. It also provides government institutions with a clear foundation from which to encourage actions that promote the health and WE of their workforce without reducing productivity. In addition, this study adds novelty to the research line.
Originality/value
The authors have deepened this line of research by developing fuller knowledge of the relationships among novel and necessary variables in organizations. The authors provide complementary, different and inspiring value in addressing this line of research.
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Alireza Amini, Seyyedeh Shima Hoseini, Arash Haqbin and Mozhgan Danesh
A better understanding of the characteristics and capabilities of women entrepreneurs can significantly improve their chances of success. Therefore, three studies were conducted…
Abstract
Purpose
A better understanding of the characteristics and capabilities of women entrepreneurs can significantly improve their chances of success. Therefore, three studies were conducted for this exploratory paper. We have discovered the characteristics of entrepreneurial intelligence among female entrepreneurs through semi-structured interviews based on conventional content analysis. According to the second study, qualitative meta-synthesis was utilized to identify characteristics of women's entrepreneurial intelligence at the international level. As a third study, we examined the evolutionary relationships of entrepreneurs' intelligence components following the discovery and creation of opportunities.
Design/methodology/approach
The present paper was based on three studies. In the first study, 15 female entrepreneurs were interviewed using purposive sampling in the Guilan province of Iran to identify the characteristics of entrepreneurial intelligence at the national level. An inductive content analysis was performed on the data collected through interviews. Using Shannon entropy and qualitative validation, their validity was assessed. In the second study, using a qualitative meta-synthesis, the characteristics of women's entrepreneurial intelligence were identified. Then the results of these two studies were compared with each other. In the third study, according to the results obtained from the first and second studies, the emergence, priority and evolution of entrepreneurial intelligence components in two approaches to discovering and creating entrepreneurial opportunities were determined. For this purpose, interviews were conducted with 12 selected experts using the purposeful sampling method using the fuzzy total interpretive structural modeling (TISM) method.
Findings
In the first research, this article identified the components of entrepreneurial intelligence of women entrepreneurs in six categories: entrepreneurial insights, cognitive intelligence, social intelligence, intuitive intelligence, presumptuous intelligence and provocative intelligence. In the second study, the components of entrepreneurial intelligence were compared according to the study at the national level and international literature. Finally, in the third study, the evolution of the components of entrepreneurial intelligence was determined. In the first level, social intelligence, presumptuous intelligence and provocative intelligence are formed first and social intelligence and provocative intelligence have an interactive relationship. In the second level, entrepreneurial insight and cognitive intelligence appear, which, in addition to their interactive relationship, take precedence over the entrepreneur's intuitive intelligence in discovering entrepreneurial opportunities. With the evolution of the components of entrepreneurial intelligence in the opportunity creation approach, it is clear that intuitive intelligence is formed first at the first level and takes precedence. At the second level, there is cognitive intelligence is created. At the third level, motivational intelligence and finally, at the last level, entrepreneurial insight, social intelligence and bold intelligence.
Originality/value
This study has the potential to discover credible and robust approaches for further examining the contextualization of women's entrepreneurial intelligence at both national and international levels, thereby advancing new insights. By conceptualizing various components of entrepreneurial intelligence for the first time and exploring how contextual factors differ across nations and internationally for women's entrepreneurship, this paper challenges the assumption that the characteristics of women's entrepreneurial intelligence are uniform worldwide. It also depicts the evolution of the components of entrepreneurial intelligence.
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Joe Campbell, Kylienne Shaul, Kristina M. Slagle and David Sovic
Prior research suggests that collaboration is key to sustainable community development and environmental management, and peer-to-peer learning (P2PL) may facilitate community…
Abstract
Purpose
Prior research suggests that collaboration is key to sustainable community development and environmental management, and peer-to-peer learning (P2PL) may facilitate community building and collaborative learning skills. This study aims to examine the effect of P2PL on the enhancement of environmental management and sustainable development skills, community building and social capital (i.e. connectedness) and understanding of course learning objectives.
Design/methodology/approach
Quantitative and qualitative longitudinal survey data was collected in a sustainable development focused course offered at a large American public university that uses P2PL to explicitly facilitate community building and collaborative skills. Safety precautions and changing locational course offerings due to the COVID-19 pandemic in years 2020, 2021 and 2022 provided an opportunity to evaluate the impact of P2PL on these skills during both virtual and in-person formats. Additionally, this study compared in-course student evaluations with students taking other sustainable development-related courses with collaborative learning aspects to understand the wider effectiveness of this course structure.
Findings
This study finds that course format (virtual vs in-person) overall made no difference in either connectedness or conceptual understandings, and that students in both formats felt more connected to others than students taking other courses with P2PL. Scaffolding P2PL and supplemental peer support can yield improved connectedness and learning among students taking environmental coursework.
Originality/value
Sustainable development requires group collaboration and partnership building skills. Issues are consistently raised about the challenges to teaching these skills in higher education. The students and instructors in this research study identify P2PL strategies to address these challenges for in-person and virtual classroom settings.
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Vishal Mishra, Ch Kapil Ror, Sushant Negi and Simanchal Kar
This study aims to present an experimental approach to develop a high-strength 3D-printed recycled polymer composite reinforced with continuous metal fiber.
Abstract
Purpose
This study aims to present an experimental approach to develop a high-strength 3D-printed recycled polymer composite reinforced with continuous metal fiber.
Design/methodology/approach
The continuous metal fiber composite was 3D printed using recycled and virgin acrylonitrile butadiene styrene-blended filament (RABS-B) in the ratio of 60:40 and postused continuous brass wire (CBW). The 3D printing was done using an in-nozzle impregnation technique using an FFF printer installed with a self-modified nozzle. The tensile and single-edge notch bend (SENB) test samples are fabricated to evaluate the tensile and fracture toughness properties compared with VABS and RABS-B samples.
Findings
The tensile and SENB tests revealed that RABS-B/CBW composite 3D printed with 0.7 mm layer spacing exhibited a notable improvement in Young’s modulus, ultimate tensile strength, elongation at maximum load and fracture toughness by 51.47%, 18.67% and 107.3% and 22.75% compared to VABS, respectively.
Social implications
This novel approach of integrating CBW with recycled thermoplastic represents a significant leap forward in material science, delivering superior strength and unlocking the potential for advanced, sustainable composites in demanding engineering fields.
Originality/value
Limited research has been conducted on the in-nozzle impregnation technique for 3D printing metal fiber-reinforced recycled thermoplastic composites. Adopting this method holds the potential to create durable and high-strength sustainable composites suitable for engineering applications, thereby diminishing dependence on virgin materials.
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Akhil Khajuria, Anurag Misra and S. Shiva
An experimental investigation for developing structure-property correlations of hot-rolled E410 steels with different carbon contents, i.e. 0.04wt.%C and 0.17wt.%C metal active…
Abstract
Purpose
An experimental investigation for developing structure-property correlations of hot-rolled E410 steels with different carbon contents, i.e. 0.04wt.%C and 0.17wt.%C metal active gas (MAG) and cold metal transfer (CMT)-MAG weldments was undertaken.
Design/methodology/approach
Mechanical properties and microstructure of MAG and CMT-MAG weldments of two E410 steels with varying content of carbon were compared using standardized mechanical testing procedures, and conventional microscopy.
Findings
0.04wt.%C steel had strained ferritic and cementite sub-structures in blocky shape and large dislocation density, while 0.17wt.%C steel consisted of pearlite and polygonal ductile ferrite. This effected yield strength (YS), and microhardness being larger in 0.04wt.%C steel, %elongation being larger in 0.17wt.%C steel. Weldments of both E410 steels obtained with CMT-MAG performed better than MAG in terms of YS, ultimate tensile strength (UTS), %elongation, and toughness. It was due to low heat input of CMT-MAG that resulted in refinement of weld metal, and subzones of heat affected zone (HAZ).
Originality/value
A substantial improvement in YS (∼9%), %elongation (∼38%), and room temperature impact toughness (∼29%) of 0.04wt.%C E410 steel is achieved with CMT-MAG over MAG welding. Almost ∼10, ∼12.5, and ∼16% increment in YS, %elongation, and toughness of 0.17wt.%C E410 steel is observed with CMT-MAG. Relatively low heat input of CMT-MAG leads to development of fine Widmanstätten and acicular ferrite in weld metal and microstructural refinement in HAZ subzones with nearly similar characteristics of base metal.
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Vartenie Aramali, George Edward Gibson, Hala Sanboskani and Mounir El Asmar
Earned value management systems (EVMS), also called integrated project and program management systems, have been greatly examined in the literature, which has typically focused on…
Abstract
Purpose
Earned value management systems (EVMS), also called integrated project and program management systems, have been greatly examined in the literature, which has typically focused on their technical aspects rather than social. This study aims to hypothesize that improving both the technical maturity of EVMS and the social environment elements of EVMS applications together will significantly impact project performance outcomes. For the first time, empirical evidence supports a strong relationship between EVMS maturity and environment.
Design/methodology/approach
Data was collected from 35 projects through four workshops, attended by 31 industry practitioners with an average of 19 years of EVMS experience. These experts, representing 23 organizations, provided over 2,800 data points on sociotechnical integration and performance outcomes, covering projects totaling $21.8 billion. Statistical analyses were performed to derive findings on the impact of technical maturity and social environment on project success.
Findings
The results show statistically significant differences in cost growth, compliance, meeting project objectives and business drivers and customer satisfaction, between projects with high EVMS maturity and environment and projects with poor EVMS maturity and environment. Moreover, the technical and social dimensions were found to be significantly correlated.
Originality/value
Key contributions include a novel and tested performance-driven framework to support integrated project management using EVMS. The adoption of this detailed assessment framework by government and industry is driving a paradigm shift in project management of some of the largest and most complex projects in the U.S.; specifically transitioning from a project assessment based upon a binary approach for EVMS technical maturity (i.e. compliant/noncompliant to standards) to a wide-ranging scale (i.e. 0–1,000) across two dimensions.
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Summer K. Mohamed, Sandra Haddad and Mahmoud Barakat
Due to the rapid increase in environmental degradation and depletion of natural resources, there has been a recent shift in global focus from economic concerns to environmental…
Abstract
Purpose
Due to the rapid increase in environmental degradation and depletion of natural resources, there has been a recent shift in global focus from economic concerns to environmental ones. The purpose of this research is to examine the relevant literature on the use of blockchain technology to promote environmental sustainability through customer integration.
Design/methodology/approach
The proposed framework is based on the theoretical lens of systems theory (ST) and knowledge-based view (KBV) theory, and is developed by conducting a systematic literature review of 51 articles, (16) from 2022, (17) from 2021, (10) 2020, (5) 2019, (2) 2018 and (1) from 2017 on blockchain technology (BCT), environmental supply chain performance (ESCP) and customer integration.
Findings
Three main propositions are formulated and demonstrated using the developed framework, which shows that BCT has the potential to revolutionize the supply chain from an environmental sustainability perspective through facilitating waste management, reduction of energy consumption and reduction of carbon emissions/pollution. The technology will not only enhance the environmental sustainability but also facilitate customer integration through resolving transparency issues, protecting data/enhancing security, database decentralization, promoting trust and immutability.
Originality/value
The effects of blockchain on supply chain performance has been studied in the past; however, no studies were found which shed light on how BCT can affect ESCP through the mediation of customer integration.
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