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1 – 10 of over 4000An understanding of the role of decision-making has been emphasised since the seminal works on human information processing and professional judgements by accountants. The…
Abstract
Purpose
An understanding of the role of decision-making has been emphasised since the seminal works on human information processing and professional judgements by accountants. The interest in these topics has been reignited by the increasing digitisation of the financial reporting and auditing processes. Whilst the behavioural research on accounting is well-established, the application of seminal works in cognitive psychology and behavioural finance is lacking, especially from recent research endeavours. The purpose of this paper is to provide a synthesis of theories relating to accounting behavioural research by evaluating them against the theories of cognitive psychology.
Design/methodology/approach
Using theory synthesis, this research draws seemingly isolated strands of research into a coherent framework, underpinned by cognitive psychology.
Findings
Evidence from accounting and auditing behavioural research is largely consistent with the psychology and finance research on cognitive limitations and errors. There remains a lacuna in accounting behavioural research on debiasing techniques. Such research, if underpinned by a single, cohesive theoretical framework, is likely to have practical relevance.
Research limitations/implications
The current research has theoretical implications for the accounting decision-making and uncertainty research. Areas for future research, based on identified gaps in the current accounting behavioural research, are also proposed.
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Chao Zhang, Fang Wang, Yi Huang and Le Chang
This paper aims to reveal the interdisciplinarity of information science (IS) from the perspective of the evolution of theory application.
Abstract
Purpose
This paper aims to reveal the interdisciplinarity of information science (IS) from the perspective of the evolution of theory application.
Design/methodology/approach
Select eight representative IS journals as data sources, extract the theories mentioned in the full texts of the research papers and then measure annual interdisciplinarity of IS by conducting theory co-occurrence network analysis, diversity measure and evolution analysis.
Findings
As a young and vibrant discipline, IS has been continuously absorbing and internalizing external theoretical knowledge and thus formed a high degree of interdisciplinarity. With the continuous application of some kernel theories, the interdisciplinarity of IS appears to be decreasing and gradually converging into a few neighboring disciplines. Influenced by big data and artificial intelligence, the research paradigm of IS is shifting from a theory centered one to a technology centered one.
Research limitations/implications
This study helps to understand the evolution of the interdisciplinarity of IS in the past 21 years. The main limitation is that the data were collected from eight journals indexed by the Social Sciences Citation Index and a small amount of theories might have been omitted.
Originality/value
This study identifies the kernel theories in IS research, measures the interdisciplinarity of IS based on the evolution of the co-occurrence network of theory source disciplines and reveals the paradigm shift being happening in IS.
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Noel Scott and Ana Claudia Campos
Authenticity has been studied from a variety of disciplinary perspectives, leading to a rich but confused literature. This study, a review, aims to compare the psychology and…
Abstract
Purpose
Authenticity has been studied from a variety of disciplinary perspectives, leading to a rich but confused literature. This study, a review, aims to compare the psychology and sociology/tourism definitions of authenticity to clarify the concept. From a psychological perspective, authenticity is a mental appraisal of an object or experience as valued leading to feelings and summative judgements (such as satisfaction or perceived value). In objective authenticity, a person values the object due to belief in an expert’s opinion, constructive authenticity relies on socially constructed values, while existential authenticity is based on one’s self-identity. The resultant achievement of a valued goal, such as seeing a valued object, leads to feelings of pleasure. Sociological definitions are similar but based on different theoretical antecedent causes of constructed and existential authenticity. The paper further discusses the use of theory in tourism and the project to develop tourism as a discipline. This project is considered unlikely to be successful and in turn, as argued, it is more useful to apply theory from other disciplines in a multidisciplinary manner. The results emphasise that it is necessary for tourism researchers to understand the origins and development of the concepts they use and their various definitions.
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Shubh Majumdarr and Shilpee A. Dasgupta
Job embeddedness is considered crucial for organizational success, as it promotes social capital and helps to reduce turnover. A holistic review of job embeddedness remains…
Abstract
Purpose
Job embeddedness is considered crucial for organizational success, as it promotes social capital and helps to reduce turnover. A holistic review of job embeddedness remains elusive despite gaining researchers' and practitioners' attention. Therefore, this study aims to synthesize the past literature to understand the concepts and emerging themes in the domain. Further, it helps identify future research avenues and proposes a comprehensive conceptual framework.
Design/methodology/approach
The study used bibliographic data of 263 Scopus-indexed publications from inception, i.e. 2001 to 2021, which were subsequently analyzed using diverse bibliometric and content analysis (TCCM) framework and software like Microsoft Excel, Vosviewer and “Biblioshiny” package in R language.
Findings
The study analyzes the domain via performance analysis which sheds light on the increasing publication trends and different significant contributors (authors, publications, countries, journals and universities). Science mapping techniques such as keyword analysis identifies author keyword evolution and trends. The content analysis showcases the dominance of diverse psychological theories applied in the domain. Also, the bibliographic-coupling analysis highlights major clusters and associated research publications. The study provides future research avenues, followed by a conceptual framework highlighting the antecedents, moderators and outcomes of job embeddedness.
Originality/value
This study is the first bibliometric and content analysis exploring job embeddedness and will aid in developing a comprehensive understanding of the research topic.
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This chapter is on positive education in primary schools (including pre-schools), and how programmes that use interventions from positive psychology (PPIs) can have positive…
Abstract
This chapter is on positive education in primary schools (including pre-schools), and how programmes that use interventions from positive psychology (PPIs) can have positive effects (academic and for well-being), on children in this age group (up to 11 years). It explores some of the key challenges of implementing PPIs at younger ages and why, compared to secondary schools, limited studies of PPIs in pre- and primary schools exist. Based on the author’s personal experience of successfully delivering a multiple PPI (mPPI) in a primary school in the United Kingdom, the chapter also presents a case study. In particular, a mPPI known as Hummingbird Primary, adapted from the Hummingbird Project which has successfully been delivered in high schools; see Chapter 3. The case study presents an overview of the mPPI, the impact it had and some of the lessons learned. The chapter concludes with recommendations for educators wishing to implement PPIs in a whole primary school setting.
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Rong Huang, Guang Yang, Xiaoye Chen and Yuxin Chen
This study aims to investigate the influence of CEO’s only-child status on corporate social responsibility (CSR) practices. It seeks to extend the understanding of upper echelon…
Abstract
Purpose
This study aims to investigate the influence of CEO’s only-child status on corporate social responsibility (CSR) practices. It seeks to extend the understanding of upper echelon theory by examining unexplored CEO characteristics and their impact on CSR decisions.
Design/methodology/approach
The paper uses manually collected CEO family information and Chinese Stock and Market Accounting Research data as a basis to examine the influence of CEOs’ early-life experiences on their engagement in CSR activities. The study applies attachment security theory from developmental psychology and uses upper echelon theory, particularly focusing on CEOs’ only-child status. A comparative analysis of philanthropic donations between CEOs who are only children and those who have siblings is conducted. The study also examines the moderating effects of corporate slack resources and CEO shareholdings.
Findings
Preliminary findings suggest that CEOs who are only children are more likely to engage in CSR compared to their counterparts with siblings. However, the difference in donation amounts between the two groups tends to attenuate with decreased slack resources and increased CEO shareholdings.
Originality/value
To the best of the authors’ knowledge, this research represents the first attempt to investigate being the only child in one’s family and the CSR-related decision of CEOs, which extends the upper echelon theory by introducing the family science theory into the management domain.
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Sachin Kumar Raut, Ilan Alon, Sudhir Rana and Sakshi Kathuria
This study aims to examine the relationship between knowledge management and career development in an era characterized by high levels of youth unemployment and a demand for…
Abstract
Purpose
This study aims to examine the relationship between knowledge management and career development in an era characterized by high levels of youth unemployment and a demand for specialized skills. Despite the increasing transition to a knowledge-based economy, there is a significant gap between young people’s skills and career readiness, necessitating an in-depth analysis of the role of knowledge management at the individual, organizational and national levels.
Design/methodology/approach
The authors conducted a qualitative study using the theory-context-characteristics-methodology approach based on a systematic literature review. The authors created an ecological framework for reflecting on knowledge management and career development, arguing for a multidisciplinary approach that invites collaboration across sectors to generate innovative and reliable solutions.
Findings
This study presents a comprehensive review of the existing literature and trends, noting the need for more focus on the interplay between knowledge management and career development. It emphasizes the need for businesses to promote the acquisition, storage, diffusion and application of knowledge and its circulation and exchange to create international business human capital.
Practical implications
The findings may help multinational corporations develop managerial training programs and recruitment strategies, given the demand for advanced knowledge-based skills in the modern workspace. The study also discusses the influences of education, experience and job skills on business managers’ performance, guiding the future recruitment of talents.
Originality/value
To the best of the authors’ knowledge, this review is among the first to assess the triadic relationship between knowledge management, career development and the global unemployment crisis. The proposed multidisciplinary approach seeks to break down existing silos, thus fostering a more comprehensive understanding of how to address these ongoing global concerns.
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Angelina Nhat Hanh Le, Phuong Thi Kim Tran and Thanh Dat Le
In the competitive realm of destination branding, understanding the factors that lead tourists to develop a deep emotional connection with a destination’s brand is essential. At…
Abstract
Purpose
In the competitive realm of destination branding, understanding the factors that lead tourists to develop a deep emotional connection with a destination’s brand is essential. At the heart of this emotional bond lies destination brand love – an exceptionally profound sentiment transcending mere satisfaction or preference. This concept has recently garnered attention from both tourism academia and industry practice. However, there remains a void in exploring the factors and mechanisms that pave the way for tourists to develop deep affection for a destination’s brand. This study examines the influences of self-congruence and destination immersion on destination brand love. In addition, the linkages from the four facets of self-congruence to destination brand love via the mediating role of destination brand immersion are also scrutinized.
Design/methodology/approach
With data collected from 421 tourists in Vietnam, the partial least squares structural equation modeling (PLS-SEM) approach was applied to test the research model and hypotheses.
Findings
The results reveal that (1) ideal and ideal social self-congruence impact destination brand love, (2) all four facets of self-congruence impact destination brand immersion and (3) there is an indirect effect of the four facets of self-congruence on destination brand love, mediated by destination brand immersion.
Practical implications
The study’s findings provide evidence that destination characteristics must be symbolic of the destination brand and consistent with its image among tourists, which is essential in understanding the complex behavior of tourists. Indeed, the results indicate that facets of self-congruence significantly influence both destination brand immersion and destination brand love. Therefore, destination marketers should develop marketing strategies that emphasize personal relevance to the tourist destination to increase their sympathy and love for the destination.
Originality/value
Adapting self-congruence theory and the psychology of flow theory, this study presents a model that elucidates both the direct and indirect relationships among the four facets of self-congruence: destination brand immersion and destination brand love based on the aspects of congruence between tourists and destinations. From this, it helps to explore the factors and mechanisms that pave the way for tourists to develop deep affection for a destination’s brand.
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Aubid Hussain Parrey and Gurleen Kour
Career adaptability is emerging as an important research area in today's uncertain, volatile world of work created by the COVID-19 pandemic. The present study focuses on career…
Abstract
Purpose
Career adaptability is emerging as an important research area in today's uncertain, volatile world of work created by the COVID-19 pandemic. The present study focuses on career adaptability research post-COVID-19 by scientifically capturing the literature evolution, hotspots and future trends using bibliometric analysis.
Design/methodology/approach
The Scopus database, due to its vast and quality literature, was used to search the papers from the period 2020 to 2023. Bibliometric data were extracted and analyzed from the relevant literature. For further scientific mapping, VOSviewer and Biblioshiny software tools were used.
Findings
Findings of the analysis suggest a positive research trend related to career adaptability research post-Covid. Keyword analysis revealed noteworthy clusters and important themes. Bibliometric visual networks regarding authors, sources, citations, future themes, etc. are also presented from the 441 analyzed publications with comprehensive interpretation.
Research limitations/implications
The literature for carrying out the bibliometric analysis was confined to the Scopus database. Other databases in combination with different software can be used for future niche research. From the analysis, future research avenues and practical interventions are presented which have significant implications for future researchers, career counselors and managers.
Originality/value
The study summarizes the recent literature on career adaptability in the aftermath of the pandemic and makes a novel contribution to the existing literature. A reliable study has been provided by the authors using the scientific bibliometric technique. The study highlights emerging research trends post the pandemic. The results are concluded with further suggestions which can guide future research related to the topic.
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Laili Zulkepeli, Muhammad Ashraf Fauzi, Norazah Mohd Suki, Mohd Hanafiah Ahmad, Walton Wider and Syed Radzi Rahamaddulla
This science mapping analysis aims to discern current, emerging and future trends of pro-environmental behavior and the theory of planned behavior (TPB).
Abstract
Purpose
This science mapping analysis aims to discern current, emerging and future trends of pro-environmental behavior and the theory of planned behavior (TPB).
Design/methodology/approach
Bibliometric analysis through bibliographic coupling and co-word analysis were used to reveal the progress of this phenomenon. Of the 1,120 documents search in Web of Science (WoS) database, 1,031 were used in this analysis after restricting to journal publications and studies after the year 2000.
Findings
The results show that four themes emerged, namely the fundamentals of TPB for pro-environmental behavior, antecedents of pro-environmental behavior, integration of TPB with the norm activation model and value belief theory and studies of pro-environmental behavior in developing countries. Environmental concern, environmental awareness, environmental knowledge and environmental education were the most commonly integrated variables.
Research limitations/implications
This research is unique in the sense that the integration between TPB and other prominent theories of pro-environmental behavior is vital to predict individual pro-environmental behavior and understand the fundamental scientific importance of the domain. The norm activation model has been integrated with TPB in many pro-environmental behaviors. Mainstream media stakeholders should design and implement a plan for strategic communication and awareness campaigns in the community to encourage consumers to engage in many behaviors that lead to environmental sustainability.
Originality/value
This study presents a science mapping approach to uncover crucial knowledge structure related to pro-environmental behavior and the theory of planned behavior.
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