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Article
Publication date: 22 August 2023

Ani Wilujeng Suryani, Christine Helliar and Amanda Carter

Diversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and…

Abstract

Purpose

Diversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and whether this will result in a diverse and inclusive profession. The authors conceptualise diversity as the demand-from the profession encompassing professional accounting firms, and inclusion as the supply of individuals wishing to enter the profession.

Design/methodology/approach

The 1377 responses to a questionnaire survey of students deciding on their career paths were analysed using a multinomial logistic regression and path model.

Findings

The findings show that a lack of diversity in the profession is caused by the ecological background, constructing a local niche, that prevents diversity. This is manifest in ethnicity, gender and education, whereby the local niche consists of Chinese males recruited from B-rated private universities. To bring diversity and inclusivity into the workplace, the profession needs to entice people from multi-faceted groups and match ecological niche underpinnings to expectations of the professional landscape. Non-Chinese females are needed to become role models and trail blazers to establish a diverse profession. The public interest will then be better served.

Originality/value

This study uses niche construction as the theoretical framing and demonstrates that the profession needs to take action to become truly diverse and inclusive.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 8 April 2024

Yuheng Wang and Paul D. Ahn

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second…

Abstract

Purpose

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

Design/methodology/approach

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

Findings

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

Originality/value

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 28 February 2023

Edwin Alexander Henao-García and Raúl Armando Cardona Montoya

The main purpose of this review is to enhance the understanding of intellectual structure and outlook of management innovation research as an interesting and growing research…

Abstract

Purpose

The main purpose of this review is to enhance the understanding of intellectual structure and outlook of management innovation research as an interesting and growing research field.

Design/methodology/approach

This systematic literature review examines the question, what is the relationship of management innovation with the performance of companies and with other types of innovation? The work also pursues to summarize theories, contexts, characteristics of the papers and methodologies with the purpose of facilitating further development and opportunities and priorities for future research.

Findings

The results suggest that management innovation is an interesting and growing research field; in its relation to different types of innovation and performance, it is a field explored with theoretical approaches, contexts and methodologies that begin to form a consolidated body of knowledge. However, through a critical analysis, this review highlights the gaps in the literature and provides suggestions for future studies to further explore the field. This revision contributes to the literature on management innovation summarizing the findings and contributions of research published in the field and its relationships with innovation and performance. It then identifies three comprehensive research streams, namely, future research on conceptualization, definitions and measurements; research on the level of analysis; and future research on management innovation drivers, antecedents and use as mediator/moderator variables.

Originality/value

Management innovation is an emerging research field that is characterized as a branch of research long ignored by more orthodox lines dedicated to technological innovation and topics in product and service development research.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 3 April 2023

Tien Dung Luu, Khanh Huyen Nguyen Mai, Cuong Chi Huynh, Ngoc Huong Thi Phan, Nga Thanh Le and Thao Nguyen Diep Le

This study aims to reveal the impact mechanism of franchisor-owned resources, franchise relationship quality and franchisee's dynamic capabilities on franchisee performance, with…

Abstract

Purpose

This study aims to reveal the impact mechanism of franchisor-owned resources, franchise relationship quality and franchisee's dynamic capabilities on franchisee performance, with the moderating role of cultural sensitivity.

Design/methodology/approach

The sample consisted of 290 middle managers and team leaders at 113 hotels and food and beverage settings participating in the international- and domestic franchises in Ho Chi Minh City, Vietnam. A partial least squares structural equation model (PLS-SEM) is used to analyse the data.

Findings

The result reveals that franchisor-owned resources, franchise relationship quality and franchisee's dynamic capabilities significantly impacted franchisee performance. Furthermore, cultural sensitivity has a beneficial role in the effect of franchise relationship quality on franchisee performance.

Originality/value

This study develops an integrated analytical framework of franchisee performance from the franchisee's perspective, contributing to integrating international business theory in franchising studies, namely the resource-based view, dynamic capability view and relationship-marketing theory.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 7 March 2024

Fulya Acikgoz, Nikolaos Stylos and Sophie Lythreatis

The purpose of this study synthesises the body of research revolving around blockchain technology (BCT) whilst drawing on the technology-organization-environment framework…

Abstract

Purpose

The purpose of this study synthesises the body of research revolving around blockchain technology (BCT) whilst drawing on the technology-organization-environment framework, resource-based theory and theory of constraints, to conceptualize capabilities (enablers) and constraints (barriers) of BCT in the hospitality and tourism (H&T) industry.

Design/methodology/approach

A systematic literature review of BCT in the hotel and tourism industry has been achieved through two databases, i.e. Scopus and Web of Science. From 544 articles selected between the years 2008 and 2023 (first quarter), a sample of 49 articles was used to structure existing research on this subject.

Findings

The findings of this systematic literature review of BCT in the H&T literature establish a solid groundwork for assessing the evolution of this research area over time. Findings are classified into two groups: capabilities (enablers) and constraints (barriers) of BCT based on publication year, different research methods, theoretical underpinnings and applicable contexts.

Originality/value

To the best of the authors’ knowledge, this is one of the first attempts to synthesize studies related to BCT in H&T research by combining three theoretical approaches. It serves as a foundation to evaluate the development of BCT studies in this field.

Details

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

Keywords

Article
Publication date: 18 March 2024

Reihaneh Alsadat Tabaeeian, Majid Mohammad Shafiee and Azarnoush Ansari

This paper aims to investigate the effect of gamified e-service quality (GE-SQ) on customer value co-creation, relationship quality and purchase intention in e-retailing.

Abstract

Purpose

This paper aims to investigate the effect of gamified e-service quality (GE-SQ) on customer value co-creation, relationship quality and purchase intention in e-retailing.

Design/methodology/approach

A questionnaire was used to collect data from a sample of 549 e-retailing customers who participated in a gamified online service process. A structural equation modeling approach was adopted to analyze the model.

Findings

The empirical evidence confirmed that GE-SQ encouraged customer value co-creation behavior and relationship quality. Customer value co-creation and relationship quality led to higher purchase intention. Also, value co-creation and relationship quality partially mediated the relationship between GE-SQ and purchase intention.

Originality/value

The findings increase our knowledge of GE-SQ and its behavioral consequences. Moreover, the study proposes and validates a theoretical framework based on GE-SQ, value co-creation and customer relationship quality. This study provides insight into using gamification as a practical tool in the e-retailing industry.

Details

International Journal of Quality and Service Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-669X

Keywords

Article
Publication date: 26 March 2024

Aastha Kathuria and Apurva Bakshi

Online impulsive purchasing is growing exponentially, and website-related factors play a substantial role in this phenomenon. This study provides a comprehensive and integrative…

Abstract

Purpose

Online impulsive purchasing is growing exponentially, and website-related factors play a substantial role in this phenomenon. This study provides a comprehensive and integrative framework encompassing a variety of website-related factors influencing impulsive purchase behaviour.

Design/methodology/approach

The study is a systematic literature review, which includes literature search from two prominent databases. This article consolidates the results of 60 relevant research papers, and thematic analysis is performed on various website-related aspects classified into five research topics.

Findings

The different website qualities have been classified into broad themes and their role in online impulse buying has been explored. The antecedents, moderators, mediators, and outcomes are portrayed in an integrated research framework. Possible research gaps have been identified, and a future research agenda has been proposed, representing potential research areas.

Research limitations/implications

As we have included only studies published in the English language, this review may be limited by language bias. Relevant research published in other languages might have been excluded.

Practical implications

This literature review may provide management insights to marketers and practitioners managing online retail websites. To sustain an online business in the long term, it is critical for online retailers to have a thorough understanding of all conceivable website stimuli and develop them in a way that compels consumers to make impulsive purchases.

Originality/value

This study represents an original contribution to the realm of systematic literature reviews. To the best of our knowledge, this is the first SLR that elaborately delineates the influence of website-related factors on online impulse buying behaviour.

Details

Marketing Intelligence & Planning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 19 March 2024

Fei-Fei Cheng, Meng-Hsu Hsu and Chin-Shan Wu

This study adopted the collaborative consumption triangle to explore the influence of online food delivery platforms (OFDP) on consumer purchase intentions. It investigates the…

Abstract

Purpose

This study adopted the collaborative consumption triangle to explore the influence of online food delivery platforms (OFDP) on consumer purchase intentions. It investigates the effects of restaurants' corporate social responsibility (CSR) practices, individuals' food neophilic tendencies (FNT), and platforms' perceived benefits on purchase intention within OFDP. Furthermore, the study analyses differences in consumers' pro-environmental behaviour (PEB) on OFDP.

Design/methodology/approach

The 497 participants conducted a web-based self-completion survey, using structural equation modelling to analyse the path structure of consumer purchasing intention. Furthermore, differences in PEB among OFDP consumers were compared through multigroup analysis.

Findings

The findings indicate that CSR influences the perceived value of sustainability and that the perceived value of sustainability influences purchase intention. Additionally, the influence of the perceived value of sustainability on purchase intention is more pronounced among consumers with low PEB compared to those with high PEB.

Research limitations/implications

The findings may not be generalisable to other countries due to cultural differences, CSR policies, and strategies for promoting sustainable development.

Social implications

The study provides valuable contributions related to (1) restaurants increasing their revenue and meeting their long-term sustainable development goals; (2) providing reusable containers policy and reusable containers policy and category tags for restaurants within OFDP.

Originality/value

This study is a pioneering work examining factors influencing purchase intentions within OFDP from the tripartite collaborative consumption perspective post-COVID-19 and focuses on the differences in PEB concerning OFDP.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 12 December 2023

Nea North and Cornelia (Connie) Pechmann

Circumstances such as pandemics can cause individuals to fall into a state of need, so they turn to donation services for assistance. However, donation services can be designed…

Abstract

Purpose

Circumstances such as pandemics can cause individuals to fall into a state of need, so they turn to donation services for assistance. However, donation services can be designed based on supply-side considerations, e.g. efficiency or inventory control, which restrict consumer choice without necessarily considering how consumer vulnerabilities like low financial or interpersonal power might cause them to react to such restrictions. Thus, the purpose of this paper is to examine service designs that limit the choices consumers are given in terms of either the allowable quantity or assortment variety and examine effects on consumer perceptions of justice and satisfaction.

Design/methodology/approach

Three experiments are reported, including one manipulating the service design of an actual food pantry.

Findings

When consumers have low financial or interpersonal power, meaning their initial state of control is low, and they encounter a donation service that provides limited (vs. expanded) choice that drops control even lower, they perceive the situation as unjust and report lower satisfaction.

Practical implications

Donation service providers should strive to design services that allow for expanded consumer choice and use interpersonal processes that empower beneficiaries so they perceive the service experience as just and satisfying. Collecting feedback from beneficiaries is also recommended.

Originality/value

While researchers have started to look at the service experiences of vulnerable populations, they have focused primarily on financial service designs. The authors look at donation service designs and identify problems with supply-side limits to choice quantity and assortment.

Details

Journal of Services Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0887-6045

Keywords

Open Access
Article
Publication date: 1 March 2024

Priyajit Mondal, Dhritishree Ghosh, Madhupa Seth and Subhra Kanti Mukhopadhyay

The purpose of this article is to provide information about interactions between pink-pigmented facultative methylotroph (PPFM) organisms and plants, their molecular mechanisms of…

Abstract

Purpose

The purpose of this article is to provide information about interactions between pink-pigmented facultative methylotroph (PPFM) organisms and plants, their molecular mechanisms of methylotrophic metabolism, application of PPFMs in agriculture, biotechnology and bioremediation and also to explore lacuna in PPFMs research and direction for future research.

Design/methodology/approach

Research findings on PPFM organisms as potent plant growth promoting organisms are discussed in the light of reports published by various workers. Unexplored field of PPFM research are detected and their application as a new group of biofertilizer that also help host plants to overcome draught stress in poorly irrigated crop field is suggested.

Findings

PPFMs are used as plant growth promoters for improved crop yield, seed germination capacity, resistance against pathogens and tolerance against drought stress. Anti-oxidant and UV resistant properties of PPFM pigments protect the host plants from strong sunshine. PPFMs have excellent draught ameliorating capacity.

Originality/value

To meet the ever increasing world population, more and more barren, less irrigated land has to be utilized for agriculture and horticulture purpose and use of PPFM group of organisms due to their draught ameliorating properties in addition to their plant growth promoting characters will be extremely useful. PPFMs are also promising candidates for the production of various industrially and medicinally important enzymes and other value-added products. Wider application of this ecofriendly group of bacteria will reduce crop production cost thus improving economy of the farmers and will be a greener alternative of hazardous chemical fertilizers and fungicides.

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Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

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