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1 – 10 of over 8000An 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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Gaurav Deep Rai and Saurabh Verma
Principally, this study aims to test a conceptual framework of the moderating influence of fear of COVID-19 on the following hypothesized relationships (1) quality of work life…
Abstract
Purpose
Principally, this study aims to test a conceptual framework of the moderating influence of fear of COVID-19 on the following hypothesized relationships (1) quality of work life and bankers' commitment, (2) the mediating spillover effect of job satisfaction in the quality of work life (QWL) and affective commitment relationship.
Design/methodology/approach
A quantitative cross-sectional research design is adopted on 318 bankers chosen from four prominent Indian cities. The mediation model is tested through SPSS, PROCESS macro, and AMOS. Conditional process modeling is also administered to test the moderating effect of fear of COVID-19.
Findings
The results suggest that the positive effect of QWL on commitment is completely mediated through job satisfaction. Further, the fear induced by COVID-19 negatively moderated the positive direct relation of QWL with commitment and the positive mediating spillover effect of job satisfaction.
Originality/value
The present research is virtually the first to introduce fear of COVID-19 as a psychological construct, to test a moderated mediation model for implications to organizational behavior and human psychology theory and practice. In coalescence of the need satisfaction, spillover, and COR theories, the authors postulate that as spillover between the domains of an individual's life (work, social, financial, personal, and overall life satisfaction) occurs, such effect is calibrated (augmented or attenuated) by the degree of risk/threat/depletion of their resources in the quest for attaining higher valued resources (overall life satisfaction). The moderated mediation mechanism is suggested for replication in other avenues for greater generalizability.
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Matamela Makongoza, Peace Kiguwa and Simangele Mayisela
Intimate partner violence (IPV) is a social issue that continues to haunt humans globally. Despite the magnitude of research that has been conducted, the Sustainable Developmental…
Abstract
Intimate partner violence (IPV) is a social issue that continues to haunt humans globally. Despite the magnitude of research that has been conducted, the Sustainable Developmental Goals target 5.2, and the South African proposed National Strategic Plan on Gender-Based Violence and Femicide, South Africa experiences high incidences of IPV. In heterosexual couples, violence incidences are a concern that requires further research by scholars because cohabiting relationships are an increasing phenomenon within the African context. This study attempts to theorize from an African philosophical stance, focusing particularly on the African psychological perspective. In this chapter, The authors illuminate the nature and forms of violence that manifest in cohabiting relationships. This research explores participants’ experiences of IPV in cohabiting relationships.
This enquiry has been conceptualized using a qualitative constructivism paradigm with in-depth, unstructured one-on-one interviews. Interviews were conducted with 10 participants between the ages of 18 and 24 years recruited from the Thohoyandou Victim Empowerment Programme in Vhembe District in Limpopo Province, South Africa. Thematic analysis was used to generate themes while narrative analysis was used for the participants’ stories. Participants shared their self-reflections on their IPV experiences, deciding to leave their relationships, and threats from their partners when they tried to leave the relationships.
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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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Abhishek Behl, Vijay Pereira, Achint Nigam, Samuel Wamba and Rahul Sindhwani
The purpose of this paper is to investigate the potential of NFTs in revolutionizing innovation management and information systems. Innovations done by firms are blatantly used by…
Abstract
Purpose
The purpose of this paper is to investigate the potential of NFTs in revolutionizing innovation management and information systems. Innovations done by firms are blatantly used by other firms to develop cheap knock-off. This leads to huge economic loses to the firm investing in research and development activities. Firms are in need of trusted, immutable and verifiable means of storing information which cannot be used by others, even if publically available without their consent. Non-fungible tokens (NFTs) appear to be one such solution to this problem that has recently attracted a lot of investor interest. Using NFTs the information is tokenized and is stored in a secure manner.
Design/methodology/approach
Through this scoping review, the authors investigate the influence of NFTs towards the innovation management from the dual aspects of management and information systems. This scoping review is underpinned by the five-stage framework by Arksey and O’Malley. The five stages of Arksey and O’Malley’s framework were used in this analysis to classify the literature through five stages of identifying the initial research questions; locating relevant studies; study selection; charting the data; and compiling, summarizing and reporting the results.
Findings
This study suggests that NFTs on the blockchain have significant potential to revolutionize innovation management and information systems. Theoretical frameworks used in investigating the role of digital tokens in blockchain management are mainly based on contracts, diversity theory, portfolio theory and faking likelihood theory. The study reveals gaps in the literature, particularly in the under-researched areas of behavioural psychology and social psychology theories. The appropriate regulation and regulation authority for different types of digital tokens are required. The study also presents archetypes that represent patterns in the current landscape of blockchain tokens, which have significant potential for future research and practical applications.
Originality/value
This study is unique in its approach to assessing the future of NFTs in the field of innovation and information management. While many existing reviews have focused on describing the progress and development of NFTs in the past, this study takes a forward-looking perspective and projects the future potential of NFTs. This innovative approach allows for a deeper understanding of the potential impact of NFTs in various fields such as entrepreneurship, innovation management and tokenomics. Therefore, this study contributes to the literature on NFTs by providing insights and recommendations for future research and practical applications.
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Saddam A. Hazaea, Ebrahim Mohammed Al-Matari, Najib H.S. Farhan and Jinyu Zhu
In recent years, mandatory rules and regulations were issued to stress the importance of increasing gender diversity in companies, assuming that gender diversity would enhance…
Abstract
Purpose
In recent years, mandatory rules and regulations were issued to stress the importance of increasing gender diversity in companies, assuming that gender diversity would enhance financial performance. Thus, the purpose of this paper is to review recent research concerning board gender diversity and its impact on financial performance for the period of 2002 to 2022.
Design/methodology/approach
Using the Web of Science and Scopus databases, 152 studies were analyzed, out of 91 high-impact journals. The analysis focuses on discussing the moderating, mediating and controlling variables and exploring the theories and theoretical foundations that are most prevalent in the literature.
Findings
The findings indicated an incompatibility between the results of the studies on the impact of gender diversity on financial performance. In addition, results showed the majority of studies focused on discussing the controlling variables associated with the company compared to the variables related to employees or the surrounding environment. On the other hand, the results also showed widespread use of the theoretical basis with the development of new theories in the recent period in parallel with the increase in the literature.
Originality/value
The results of this study help to reconcile the findings of the different and conflicting literature by presenting the perception that the efficacy of the positive impact of gender diversity on financial performance is related to several organizational and environmental factors that companies have to consider.
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