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Article
Publication date: 4 March 2024

Zeyu Xing, Tachia Chin, Jing Huang, Mirko Perano and Valerio Temperini

The ongoing paradigm shift in the energy sector holds paramount implications for the realization of the sustainable development goals, encompassing critical domains such as…

Abstract

Purpose

The ongoing paradigm shift in the energy sector holds paramount implications for the realization of the sustainable development goals, encompassing critical domains such as resource optimization, environmental stewardship and workforce opportunities. Concurrently, this transformative trajectory within the power sector possesses a dual-edged nature; it may ameliorate certain challenges while accentuating others. In light of the burgeoning research stream on open innovation, this study aims to examine the intricate dynamics of knowledge-based industry-university-research networking, with an overarching objective to elucidate and calibrate the equilibrium of ambidextrous innovation within power systems.

Design/methodology/approach

The authors scrutinize the role of different innovation organizations in three innovation models: ambidextrous, exploitative and exploratory, and use a multiobjective decision analysis method-entropy weight TOPSIS. The research was conducted within the sphere of the power industry, and the authors mined data from the widely used PatSnap database.

Findings

Results show that the breadth of knowledge search and the strength of an organization’s direct relationships are crucial for ambidextrous innovation, with research institutions having the highest impact. In contrast, for exploitative innovation, depth of knowledge search, the number of R&D patents and the number of innovative products are paramount, with universities playing the most significant role. For exploratory innovation, the depth of knowledge search and the quality of two-mode network relations are vital, with research institutions yielding the best effect. Regional analysis reveals Beijing as the primary hub for ambidextrous and exploratory innovation organizations, while Jiangsu leads for exploitative innovation.

Practical implications

The study offers valuable implications to cope with the dynamic state of ambidextrous innovation performance of the entire power system. In light of the findings, the dynamic state of ambidextrous innovation performance within the power system can be adeptly managed. By emphasizing a balance between exploratory and exploitative strategies, stakeholders are better positioned to respond to evolving challenges and opportunities. Thus, the study offers pivotal guidance to ensure sustained adaptability and growth in the power sector’s innovation landscape.

Originality/value

The primary originality is to extend and refine the theoretical understanding of ambidextrous innovation within power systems. By integrating several theoretical frameworks, including social network theory, knowledge-based theory and resource-based theory, the authors enrich the theoretical landscape of power system ambidextrous innovation. Also, this inclusive examination of two-mode network structures, including the interplay between knowledge and cooperation networks, unveils the intricate interdependencies between these networks and the ambidextrous innovation of power systems. This approach significantly widens the theoretical parameters of innovation network research.

Details

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

Keywords

Article
Publication date: 12 February 2024

R.M. Ammar Zahid, Muhammad Kaleem Khan and Volkan Demir

Current research aims to investigate the relationships between Chinese national cultural values (uncertainty avoidance (UA), power distance, masculinity (MAS), individualism (IDV…

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Abstract

Purpose

Current research aims to investigate the relationships between Chinese national cultural values (uncertainty avoidance (UA), power distance, masculinity (MAS), individualism (IDV) and Confucian dynamism) and accounting practices (professionalism, uniformity, conservatism and secrecy).

Design/methodology/approach

A sample of 842 users/preparers of financial statements participated in this cross-sectional, questionnaire-based survey from China. Covariance-based structural equation modeling (CB-SEM) was used to test the proposed relationship.

Findings

Results show that cultural values strongly impact financial reporting practices in China. Chinese society is characterized by low UA, high power distance, collectivism, future orientation (Confucianism) and masculine traits. These values show an overall preference for uniformity, conservatism and secrecy in financial reporting with weak professionalism. The findings show that Chinese society emphasizes law abidance, strict codes of conduct, written rules and regulations and respect for consistent orthodox measures.

Practical implications

This study provides valuable input for policymakers in developing regulations and accounting standards in the Chinese market. Understanding the relationship between cultural dimensions and accounting values helps to address societal challenges and align policies with cultural values to acquire desired financial reporting values. Global firm managers must consider cultural dimensions in accounting when entering Chinese markets or negotiating with partners from different cultures. Findings also suggest local managers gain self-awareness of their cultural biases and accounting values, enabling them to navigate businesses and society's financial reporting needs.

Originality/value

This study enriches the existing literature on cultural and accounting practice studies by validating the role of stakeholder and social contract theories in Gray–Hofstede’s framework and highlighting the influence of dominant cultural values on accounting values. The study provides a unique empirical analysis of the Chinese market by using a questionnaire survey and structural equation modeling (SEM). Further, it also opens avenues for future research on the relationship between cultural dimensions, accounting practices and their global impact. These findings emphasize the importance of cultural sensitivity and adaptability, especially in multicultural environments.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 14 July 2023

Dorcus Kalembe, Twaha Kigongo Kaawaase, Stephen Korutaro Nkundabanyanga and Isaac Newton Kayongo

The purpose of this study is to establish the relationship between chief executive officer (CEO) power, audit committee effectiveness and earnings quality in regulated firms in…

Abstract

Purpose

The purpose of this study is to establish the relationship between chief executive officer (CEO) power, audit committee effectiveness and earnings quality in regulated firms in Uganda.

Design/methodology/approach

The authors employed cross-sectional and correlational research designs, based on a sample of 136 regulated firms in Uganda. Data were collected using a questionnaire survey from Chief Finance Officers and Chief Audit Executives. Data were analyzed using a Statistical Package for Social Sciences and Partial Least Squares Structural Equation Modeling.

Findings

Results indicate that CEO power causes negative variances in earnings quality. The results also reveal that audit committee effectiveness positively relates relatively similarly with earnings quality. In addition, CEO power and audit committee effectiveness are negative and significantly related. The results further indicate that CEO power and earnings quality are mediated by audit committee effectiveness.

Research limitations/implications

CEO power creates an opaque accounting environment which may leave the stakeholders unable to evaluate the true economic reality of the firm. Audit committee effectiveness is an important enabler for reporting high-quality earnings even in the presence of a powerful CEO.

Originality/value

This study contributes toward a methodological stance of using perceptions to understand earnings quality in regulated firms in Uganda. This is probably the first study that has specifically explored earnings quality using only the fundamental qualitative characteristics of accounting information (as proxies) as enshrined in the Conceptual Framework for Financial Reporting 2018 particularly in Uganda since Her adoption of International Financial Reporting Standards in 1998. Second, the indirect effect of audit committee effectiveness and CEO power is tested.

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: 12 December 2023

Bhavya Srivastava, Shveta Singh and Sonali Jain

The present study assesses the commercial bank profit efficiency and its relationship to banking sector competition in a rapidly growing emerging economy, India from 2009 to 2019…

Abstract

Purpose

The present study assesses the commercial bank profit efficiency and its relationship to banking sector competition in a rapidly growing emerging economy, India from 2009 to 2019 using stochastic frontier analysis (SFA).

Design/methodology/approach

Lerner indices, conventional and efficiency-adjusted, quantify competition. Two SFA models are employed to calculate alternative profit efficiency (inefficiency) scores: the two-step time-decay approach proposed by Battese and Coelli (1992) and the recently developed single-step pairwise difference estimator (PDE) by Belotti and Ilardi (2018). In the first step of the BC92 framework, profit inefficiency is calculated, and in the second step, Tobit and Fractional Regression Model (FRM) are utilized to evaluate profit inefficiency correlates. PDE concurrently solves the frontier and inefficiency equations using the maximum likelihood process.

Findings

The results suggest that foreign banks are less profit efficient than domestic equivalents, supporting the “home-field advantage” hypothesis in India. Further, increasing competition drives bank managers to make riskier lending and investment choices, decreasing bank profit efficiency. However, this effect varies depending on bank ownership and size.

Originality/value

Literature on the competition bank efficiency link is conspicuously scant, with a focus on technical and cost efficiency. Less is known regarding the influence of competition on bank profit efficiency. The article is one of the first to examine commercial bank profit efficiency and its relationship to banking sector competition. Additionally, the study work represents one of the first applications of the FRM presented by Papke and Wooldridge (1996) and the PDE provided by Belotti and Ilardi (2018).

Details

Managerial Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 29 March 2024

Pratheek Suresh and Balaji Chakravarthy

As data centres grow in size and complexity, traditional air-cooling methods are becoming less effective and more expensive. Immersion cooling, where servers are submerged in a…

Abstract

Purpose

As data centres grow in size and complexity, traditional air-cooling methods are becoming less effective and more expensive. Immersion cooling, where servers are submerged in a dielectric fluid, has emerged as a promising alternative. Ensuring reliable operations in data centre applications requires the development of an effective control framework for immersion cooling systems, which necessitates the prediction of server temperature. While deep learning-based temperature prediction models have shown effectiveness, further enhancement is needed to improve their prediction accuracy. This study aims to develop a temperature prediction model using Long Short-Term Memory (LSTM) Networks based on recursive encoder-decoder architecture.

Design/methodology/approach

This paper explores the use of deep learning algorithms to predict the temperature of a heater in a two-phase immersion-cooled system using NOVEC 7100. The performance of recursive-long short-term memory-encoder-decoder (R-LSTM-ED), recursive-convolutional neural network-LSTM (R-CNN-LSTM) and R-LSTM approaches are compared using mean absolute error, root mean square error, mean absolute percentage error and coefficient of determination (R2) as performance metrics. The impact of window size, sampling period and noise within training data on the performance of the model is investigated.

Findings

The R-LSTM-ED consistently outperforms the R-LSTM model by 6%, 15.8% and 12.5%, and R-CNN-LSTM model by 4%, 11% and 12.3% in all forecast ranges of 10, 30 and 60 s, respectively, averaged across all the workloads considered in the study. The optimum sampling period based on the study is found to be 2 s and the window size to be 60 s. The performance of the model deteriorates significantly as the noise level reaches 10%.

Research limitations/implications

The proposed models are currently trained on data collected from an experimental setup simulating data centre loads. Future research should seek to extend the applicability of the models by incorporating time series data from immersion-cooled servers.

Originality/value

The proposed multivariate-recursive-prediction models are trained and tested by using real Data Centre workload traces applied to the immersion-cooled system developed in the laboratory.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 15 December 2022

Rong Zhang

The purpose of this research was to explore the stickiness of players' motivation in a virtual community and to explore the important factors for gamers.

Abstract

Purpose

The purpose of this research was to explore the stickiness of players' motivation in a virtual community and to explore the important factors for gamers.

Design/methodology/approach

In this research, motivation was the independent variable; the virtual community was the mediator; and stickiness was the dependent variable. An online questionnaire survey was conducted, with users of augmented reality (AR) as the research objects. Statistical analysis was carried out using SPSS and AMOS software to verify the research model and research hypotheses, to understand the relation between player motivation and stickiness and to determine whether there were any changes in the virtual community.

Findings

The authors found that the relation between players' motivation in AR-based games and the virtual community had a significant positive impact. Ingress had a significant positive impact on the virtual community and stickiness, and Pokémon had a significant positive impact too. The virtual community of the Ingress game played a completely mediating role in motivation and stickiness, but the virtual community in Pokémon did not have a mediating effect.

Originality/value

The novel approach adopted in this study enabled us to determine the causal relation between player motivation, the virtual community and stickiness, on the basis of the theoretical framework formulated, and the latter was used to construct a path analysis model diagram. The correlation between motivation and the virtual community, between the virtual community and stickiness, and the causal relation between all three was verified. The study results and conclusions may help companies understand how to use virtual communities in AR games to improve stickiness and motivate gamers to continue playing.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 16 August 2023

António Pimenta da Gama

Marketing professionals are under pressure to implement methods and metrics that demonstrate the value of the function. This paper aims to propose a model to measure marketing…

Abstract

Purpose

Marketing professionals are under pressure to implement methods and metrics that demonstrate the value of the function. This paper aims to propose a model to measure marketing performance, focusing on four categories of metrics and two types of factors that influence the effectiveness of the assessment process.

Design/methodology/approach

The paper is organized in three parts. The first part includes a synthesis of the theoretical background on the subject. Next, the rationale and architecture of the model are presented, together with an explanation of the elements that compose it. A reflection on the work developed is presented in the last section.

Findings

Benefits regarding how to best assess marketing practice are considerable, as organizations with effective performance measurement systems tend to show better results than others. In this context, the choice of metrics is important, but it is also necessary to understand the mechanisms through which the effectiveness of the measurement process can be improved.

Originality/value

Literature has mainly focused attention on the effect of individual programs on specific measures or on conceptual models that do not sufficiently address all major elements in the marketing assessment process. This work extends previous contributions on the subject, presenting a model that combines metrics with factors underlying the measurement process.

Details

Journal of Business Strategy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0275-6668

Keywords

Article
Publication date: 28 March 2024

Anna Young-Ferris, Arunima Malik, Victoria Calderbank and Jubin Jacob-John

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no…

Abstract

Purpose

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.

Design/methodology/approach

Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.

Findings

Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.

Originality/value

We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.

Details

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

Keywords

Article
Publication date: 11 January 2024

Heba F. Zaher and Gilberto Marquez-Illescas

This paper aims to examine the existing literature on firms’ power through the lens of the supply chain and highlights some gaps that could be covered by future research.

Abstract

Purpose

This paper aims to examine the existing literature on firms’ power through the lens of the supply chain and highlights some gaps that could be covered by future research.

Design/methodology/approach

This study uses a systematic framework-based review combining the insights of the antecedents, decisions and outcomes (ADO) and theories, contexts and methods (TCM) frameworks. The review was carried out using a sample of 108 articles published between 1984 and 2022 in 25 prestigious journals.

Findings

The ADO framework maps out the state of the art of the antecedents of power (i.e. sources and types of firm power), the decision to use power and the effect that exercising power over other firms may have on firm performance and the quality of inter-firm relationships. In addition, this framework highlights factors that mediate or moderate the decision to exercise power and the factors that mediate or moderate the outcomes of exercising power or power asymmetry. The TCM framework provides insights into the theories, contexts (i.e. countries, industries, level of analysis and sources of data) and methods used by the existing literature. The content analysis using the aforementioned frameworks provides the basis to elaborate propositions for future research on power in the supply chain from the perspective of gender differences.

Research limitations/implications

This systematic literature review offers a comprehensive guide for researchers to understand the antecedents, decisions and outcomes of firm power in the supply chain, as well as the TCM used in the literature. The content analysis using frameworks provides a road map to investigate the proposed factors that might moderate the decision to exercise power and the outcome of exercising power or power asymmetry from the perspective of gender differences. In addition, based on content analysis, the authors make propositions about TCM that could be applied in future research.

Practical implications

From a practical perspective, this systematic literature review may help managers to better understand the sources and consequences of their firm’s power. This would allow managers to make better decisions when negotiating with their supply chain parties, which could potentially lead to better performance for their firms and the whole supply chain.

Originality/value

To the best of the authors’ knowledge, this study is the first to conduct a comprehensive systematic literature review of the different dimensions of firms’ power in the supply chain.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 28 November 2023

Delin Meng, Yanxi Li and Lan Wang

Utilizing the expectation states theory in sociology, this study probes into the influence of the board's informal hierarchy on the quality of enterprise innovation, originating…

Abstract

Purpose

Utilizing the expectation states theory in sociology, this study probes into the influence of the board's informal hierarchy on the quality of enterprise innovation, originating from the perspective of internal directorial interactions, while analyzing the boundary effects exhibited by the nature of property rights and the intensity of geo-culture.

Design/methodology/approach

The study selects China's A-share listed companies from 2008 to 2021 as the research sample, employing the Tobit regression analysis method to scrutinize the hypotheses presented in the text.

Findings

The regression results demonstrate a positive correlation between the board's informal hierarchy and the enterprise innovation quality (EIQ). Upon introducing variables specific to property rights and geographical culture, the authors found that in comparison to non-state-owned enterprises (non-SOEs), the influence of the board's informal hierarchy on the quality of corporate innovation is diminished in SOEs. Conversely, the intensity of geo-culture across Chinese provinces enhances their mutual positive influence. In the additional analysis, the authors also found that the elevation of corporate risk tolerance is a significant pathway for the positive effect of the board's informal hierarchy on EIQ. Moreover, this positive influence is more profound in high-tech enterprises, businesses implementing equity incentive plans and companies that have subscribed to director and officer liability insurance.

Originality/value

The findings not only deepen the understanding of how the board's internal status characteristics influence corporate decision-making but also enrich the application scope of expectation states theory. Furthermore, this study offers valuable guidance for optimizing innovation decision-making by adjusting the personnel structures of corporate boards.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

1 – 10 of over 4000