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This paper investigates the roles of the time for system enhancement, work place relocation, and other organizational constructs, such as organization support, task characteristics, intranet characteristics and user characteristics in the use of intranet and web‐enabled applications (IWAs) for supporting management accounting in public hospitals.

The research was carried out in Hong Kong public hospitals, and a pseudo‐longitudinal study spans a duration of one‐and‐a‐half years to observe changes that occur over time. A two‐phased survey research which investigated how the use of IWAs supports management accounting was also conducted for this study.

The survey results unearthed a number of findings. In the phase I survey, intranet user information satisfaction had a direct significant impact on information quality of management accounting systems (MASIQ). The extent of task characteristics also improves the performance of MASIQ. However, mixed research results were found regarding the presence of top management support and IS experience of users and their contribution to intranet user information satisfaction and MASIQ. User training also did not show any significant impact on intranet user information satisfaction and MASIQ. The phase II survey results reflect two additional findings. First, workplace relocation (one office management practice) was found to have a negative impact on the support of management accounting. Second, the time for system enhancement improves the acceptance of IWAs in public hospitals.

The study provides support for certain prior research findings though some other findings were not consistent with expectations. The study was based on 157 hospital executives in the phase I survey and 147 hospital executives in the phase II survey. The findings are generalized reliably to the population studied – Hong Kong public hospitals. More research is needed for explorations of these findings. The research results contribute to the knowledge of uses of intranet for management accounting and control in public hospitals.

The research offers insights into management accounting and control systems, as they are implemented through intranet in public hospitals. Work place relocation is less effective for grouping talents to work in offices at different locations. Face‐to‐face communication at a workplace is more efficient than communication through intranet applications. The study reinforced the belief that top management support is of prior concern in improving managerial performance.

The roles of IWAs on the time for system enhancement and workplace relocation have not previously been studied. The results provide some useful support of prior findings and some modifications as well as extensions that further understanding in these areas.

The strategic management literature emphasizes the concept of business intelligence (BI) as an essential competitive tool. Yet the sustainability of the firms’ competitive advantage provided by BI capability is not well researched. To fill this gap, this study attempts to develop a model for successful BI deployment and empirically examines the association between BI deployment and sustainable competitive advantage. Taking the telecommunications industry in Malaysia as a case example, the research particularly focuses on the influencing perceptions held by telecommunications decision makers and executives on factors that impact successful BI deployment. The research further investigates the relationship between successful BI deployment and sustainable competitive advantage of the telecommunications organizations. Another important aim of this study is to determine the effect of moderating factors such as organization culture, business strategy, and use of BI tools on BI deployment and the sustainability of firm’s competitive advantage.

This research uses combination of resource-based theory and diffusion of innovation (DOI) theory to examine BI success and its relationship with firm’s sustainability. The research adopts the positivist paradigm and a two-phase sequential mixed method consisting of qualitative and quantitative approaches are employed. A tentative research model is developed first based on extensive literature review. The chapter presents a qualitative field study to fine tune the initial research model. Findings from the qualitative method are also used to develop measures and instruments for the next phase of quantitative method. The study includes a survey study with sample of business analysts and decision makers in telecommunications firms and is analyzed by partial least square-based structural equation modeling.

The findings reveal that some internal resources of the organizations such as BI governance and the perceptions of BI’s characteristics influence the successful deployment of BI. Organizations that practice good BI governance with strong moral and financial support from upper management have an opportunity to realize the dream of having successful BI initiatives in place. The scope of BI governance includes providing sufficient support and commitment in BI funding and implementation, laying out proper BI infrastructure and staffing and establishing a corporate-wide policy and procedures regarding BI. The perceptions about the characteristics of BI such as its relative advantage, complexity, compatibility, and observability are also significant in ensuring BI success. The most important results of this study indicated that with BI successfully deployed, executives would use the knowledge provided for their necessary actions in sustaining the organizations’ competitive advantage in terms of economics, social, and environmental issues.

This study contributes significantly to the existing literature that will assist future BI researchers especially in achieving sustainable competitive advantage. In particular, the model will help practitioners to consider the resources that they are likely to consider when deploying BI. Finally, the applications of this study can be extended through further adaptation in other industries and various geographic contexts.

The objective of this study is to investigate how country risk, different political actions from the government and bureaucratic behavior influence the activities in industry supply chains (SCs) in emerging markets. The main objective of this study is to investigate the influence of these external stakeholders’ elements to the demand-side and supply-side drivers and barriers for improving competitiveness of Ready-Made Garment (RMG) industry in the way of analyzing supply chain. Considering the phenomenon of recent change in the RMG business environment and the competitiveness issues this study uses the principles of stakeholder and resource dependence theory and aims to find out some factors which influence to make an efficient supply chain for improving competitiveness. The RMG industry of Bangladesh is the case application of this study. Following a positivist paradigm, this study adopts a two phase sequential mixed-method research design consisting of qualitative and quantitative approaches. A tentative research model is developed first based on extensive literature review. Qualitative field study is then carried out to fine tune the initial research model. Findings from the qualitative method are also used to develop measures and instruments for the next phase of quantitative method. A survey is carried out with sample of top and middle level executives of different garment companies of Dhaka city in Bangladesh and the collected quantitative data are analyzed by partial least square-based structural equation modeling. The findings support eight hypotheses. From the analysis the external stakeholders’ elements like bureaucratic behavior and country risk have significant influence to the barriers. From the internal stakeholders’ point of view the manufacturers’ and buyers’ drivers have significant influence on the competitiveness. Therefore, stakeholders need to take proper action to reduce the barriers and increase the drivers, as the drivers have positive influence to improve competitiveness.

This study has both theoretical and practical contributions. This study represents an important contribution to the theory by integrating two theoretical perceptions to identify factors of the RMG industry’s SC that affect the competitiveness of the RMG industry. This research study contributes to the understanding of both external and internal stakeholders of national and international perspectives in the RMG (textile and clothing) business. It combines the insights of stakeholder and resource dependence theories along with the concept of the SC in improving effectiveness. In a practical sense, this study certainly contributes to the Bangladeshi RMG industry. In accordance with the desire of the RMG manufacturers, the research has shown that some influential constructs of the RMG industry’s SC affect the competitiveness of the RMG industry. The outcome of the study is useful for various stakeholders of the Bangladeshi RMG industry sector ranging from the government to various private organizations. The applications of this study are extendable through further adaptation in other industries and various geographic contexts.

Recent tourism research has adopted social media analytics (SMA) to examine tourism destination image (TDI) and gain timely insights for marketing purposes. Comparing the methodologies of SMA and intercept surveys would provide a more in-depth understanding of both methodologies and a more holistic understanding of TDI than each method on their own. This study aims to investigate the unique merits and biases of SMA and a traditional visitor intercept survey.

This study collected and compared data for the same tourism destination from two sources: responses from a visitor intercept survey (n = 1,336) and Flickr social media photos and metadata (n = 11,775). Content analysis, machine learning and text analysis techniques were used to analyze and compare the destination image represented from both methods.

The results indicated that the survey data and social media data shared major similarities in the identified key image phrases. Social media data revealed more diverse and more specific aspects of the destination, whereas survey data provided more insights in specific local landmarks. Survey data also included additional subjective judgment and attachment towards the destination. Together, the data suggested that social media data should serve as an additional and complementary source of information to traditional survey data.

This study fills a research gap by comparing two methodologies in obtaining TDI: SMA and a traditional visitor intercept survey. Furthermore, within SMA, photo and metadata are compared to offer additional awareness of social media data’s underlying complexity. The results showed the limitations of text-based image questions in surveys. The findings provide meaningful insights for tourism marketers by having a more holistic understanding of TDI through multiple data sources.

This paper aims to explore the awareness of terminology related to intellectual capital (IC) among executives of Indian banks and the sources in which they mostly find IC-related terminology. The paper also explores relative and specific contributions of each selected source of information in creating IC awareness among bank executives in India and determines difference among the executives from the public and private sector.

This research paper follows a survey-based approach to capture the perceptions of Indian bank managers working middle and top management across different banks. Regression analysis and ANOVA were applied to data from 166 responses.

The study finds that IC awareness among Indian banking executives is reasonably high and is equally spread across the three sub-categories of capital (external capital, human capital and internal capital), though the relative awareness of external capital is on the higher side. However, the sources of awareness of IC terminology differ among executives from the public- and private-sector banks.

The sample was limited to middle and top managers in the Indian banking industry and suffers from the usual limitations of survey-based research such as the design of the survey instrument and the personal biases of the respondents. Some limitations may also have arisen because of the definitions of IC elements adopted by this study.

This research adds a new dimension to the IC research by exploring the practical application and awareness of IC that deviates from traditional annual report-based disclosure and valuation studies. No existing literature has examined the survey-based awareness study, particularly on the banking industry. This paper provides a foundation for future studies that examine the operational awareness and application of IC in the service industries.

This work aims to introduce the usefulness of the concept of value for tourism research both conceptually and empirically. Destination and tourism services can be better understood if analysed through the multidimensionality of value, as the tourist can simultaneously experience several factors: affective and cognitive, social and personal, active and reactive.

From literature review, Holbrook's conceptual framework (definition and typology) is chosen to investigate the dimensionality of consumer value in a travel‐related context (students' tourism behaviour). An empirical investigation on one of his conceptual axes – the relativistic character of consumer value – is presented.

Several research questions are proposed regarding the relativity of value, using the t‐test contrast of hypothesis: dimensions of value (efficiency, quality, play, aesthetics and social value) and a measure of overall perceived value are tested as being personal (they vary across people), comparative (with differences among objects) and situational (specific to the context).

The results presented can fully confirm the relativistic character of value dimensions; hence, the value concept is useful for analysing tourism experiences. Nevertheless, the analysis is made interpersonally. Real intrapersonal measurements on these variations with longitudinal studies are recommended for further research. The scope of this work could be broadened by testing additional axes of Holbrook's typology.

Tourism managers should regard the helpfulness of perceived value as a segmentation tool. Because of its multidimensionality, different facets of services value can be enhanced for different consumers, reinforcing in this way the strategic usefulness of value.

Although Holbrook's types of value have been the subject of several conceptual debates there are very few empirical works on it. Any multidimensional approach to value shows the richness and complexity of the value concept, but Holbrook's dimensionality is particularly interesting because it encompasses and interrelates all relevant facets of the tourism experience.

This paper aims to develop, refine and validate a multidimensional scale for measuring students’ attitude toward educational debt for higher studies in Punjab (India) and the impact of this attitude on the satisfaction of students.

The study uses interview and survey approach. The sample comprises 417 students from four public and four private universities of Punjab (India). Exploratory factor analysis and confirmatory factor analysis have been used to develop and validate students’ attitude toward education loan scale (Morgado et al., 2017). Further, structural equation modeling (SEM) has been used to analyze the impact of factors of students’ attitude on their satisfaction.

The scale has been tested for both reliability and validity. Analysis has revealed six factors of students’ attitude toward educational debt, namely, economic empowerment, social empowerment, utility, procedural requirements, risk and stress. These, six independent variables and one dependent variable, i.e. students’ satisfaction, were entered into structural equation model. The structural equation model shows that procedural requirements, economic empowerment and utility have a positive, whereas stress has a negative and significant impact on the students’ satisfaction.

Education financing is a gigantic problem nowadays due to the high cost of self-financing courses in Punjab. To make higher education accessible to all students, education loan plays a vital role. Thus, the attitude of students is of great importance to policymakers to bring reforms in education loan scheme.

To the best of the authors’ knowledge, this study is the foremost study for developing a validated tool to measure the students’ attitude toward educational debt in India.

This research aimed to identify the levels of stress students experience, the different sources that generate them and the relationship between the stress levels and the students' gender.

A mixed-methods design was used, focusing on the quantitative stage. The qualitative section was designed to obtain supporting information. 86 Ecuadorian undergraduate polytechnic students enrolled in an English course took part in this study. Quantitative data are obtained using the Telecollaborative Foreign Language Anxiety Scale (T-FLAS), while online interviews supply insight from students.

The present research identified four types of anxiety related to emergency remote teaching (ERT). Communication anxiety is one of them that has also been found in regular foreign language classes (Horowitz et al., 1986). However, the actual contribution is regarding the other three sources of ERT-related anxiety: Online interaction anxiety, ERT anxiety and technology anxiety. Also, it was identified that girls experience higher anixety levels than men do.

A limitation of this study is the T-FLAS, a tool that has not been widely used. However, as Fondo and Jacobetty (2020) reported, other papers have made use of this novel tool. Another limitation to this research is the number of participants; although it is not very small, it might not be considered large enough for generalization purposes. Also, this study was limited by its scope, which only looked at the relationship between the students' genders and anxiety levels.

First, this researcher recommends that language departments use the survey at the beginning of each semester. That way, there will be a clear idea of the sources of anxiety students are experiencing, and measures can be taken to lower those anxiety-causing factors. Also, this study shows students experiencing a high level of anxiety when they are required to interact with their peers using a foreign language. Thus, supplying practice through guided discussions and role-plays should allow learners to reduce their anxiety levels and perform better during these kinds of exchanges in the short term.

Another issue reported by this study is the feelings of uneasiness when turning cameras on to do an exercise or taking quizzes and exams, as learners feel like their classmates and teachers are invading their homes. It is recommended that the Student Welfare Department of the educational institutions deal with this and other issues. They can design intervention, relaxation and yoga programs for students who are feeling anxious to help them lower those feeling and allow them to have better interactions in class during these times of remote learning.

This paper's originality lies in the fact that it looks at anxiety from the point of view of the COVID-19 pandemic and the move it had to be made to the digital realm. It identifies three factors that are new and related 100% to emergency remote teaching–learning. It is also valuable as it is looking at data emerging for a South American country, as data are scarce from this continent and especially from Ecuador.