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1 – 10 of 26Antti Ylä-Kujala, Kati Kouhia-Kuusisto, Tuuli Ikäheimonen, Teemu Laine and Timo Kärri
While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger…
Abstract
Purpose
While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger organisations, thus leaving MA practice in SMEs relatively under-researched. This paper aims to examine MA adoption (MAA) and its interfaces with MA challenges and business performance from a small business perspective.
Design/methodology/approach
A sample of 502 small businesses is investigated with an embedded mixed methods research design comprised of qualitative content analysis, factor analysis and analysis of variance.
Findings
Up to 78% of small businesses are facing MA challenges that stem from organisation, systems, personnel and/or resources. Based on the present findings, MA challenges do motivate small businesses to at least consider investing in MAA as small businesses facing challenges are more likely to acquire systems and services than those reporting no issues at all. Hence, small business managers seem to not only recognise where their challenges lie, but also seek ways to improve the situation through MAA. The analysis also reveals that companies with the highest MA know-how have the best average solvency, suggesting that small businesses indeed benefit from MAA. Interestingly, the performance at medium levels of know-how declines while investments increase, revealing a “decreasing solvency phenomenon”. Potential explanations are, e.g. the MA not fitting the company’s exact needs, or information usability and use being limited by poor MA understanding.
Originality/value
The originality of the research lies in exploring the interfaces between MA challenges, MAA and small business performance using distinctive embedded mixed methods research design.
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Pramon Viwattanakulvanid and Aye Chan Oo
Blood donation knowledge of healthy young students is crucial to donate blood voluntarily and regularly in long-term. This study aimed to determine the influencing factors on the…
Abstract
Purpose
Blood donation knowledge of healthy young students is crucial to donate blood voluntarily and regularly in long-term. This study aimed to determine the influencing factors on the blood donation knowledge, to identify gaps of blood donation knowledge and reasons for not donating blood among university and college students in Yangon, Myanmar.
Design/methodology/approach
Cross-section survey (May 2019) was conducted in students of Yangon Technological University (YTU) and National Management Degree College (NMDC) with the use of quota and convenience sampling method. The questionnaires covered sociodemographic characteristics, blood donation knowledge and reasons for not donating blood.
Findings
Total 320 students (129 males and 191 females) with age of 18 to 23 years old participated. Previous blood donation had statistically significant influence on blood donation knowledge scores (ß = 0.396, p < 0.001). Gaps of knowledge between nondonors and blood donors were recorded, especially in universal recipient blood groups, Rh blood groups, blood donation interval, eligibility criteria, transfusion-transmitted infections (TTIs), amount of blood removed in donation, benefits of blood donations and misbelief of infections from blood donation. Top three reasons for not donating blood among nondonors were (1) no opportunity, (2) fear to donate and (3) still underage to donate.
Originality/value
Blood donations programs should extend awareness-raising programs in academic society and population at large. Raising awareness should focus on the knowledge gaps such as donor eligibility, interval of blood donations, TTIs and benefits of donating blood to recipients.
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Mohd Hanafi Azman Ong, Norazlina Mohd Yasin and Nur Syafikah Ibrahim
Measuring internal response of online learning is seen as fundamental to absorptive capacity which stimulates knowledge assimilation. However, the evaluation of practice and…
Abstract
Purpose
Measuring internal response of online learning is seen as fundamental to absorptive capacity which stimulates knowledge assimilation. However, the evaluation of practice and research of validated instruments that could effectively measure online learning response behavior is limited. Thus, in this study, a new instrument was designed based on literature to determine the structural variables that exist in the online learning response behavior.
Design/methodology/approach
A structured survey was designed and distributed to 410 Malaysian students enrolled in higher-education institutions. The questionnaire has 38 items, all of which were scored using a seven-point likert scale. To begin with, exploratory factor analysis with three types of extraction methods (i.e. principal component, principal axis factoring and maximum likelihood) was used as the method for comparing the outcomes of each extraction method's grouping variables by constantly using a varimax rotation method. In the second phase, reliability analysis was performed to determine the reliability level of the grouping variables, and finally, correlation analysis was performed to determine the discriminant nomological validity of the grouping variables.
Findings
The findings revealed that nine grouping variables were retrieved, with all items having a good value of factor loading and communalities, as well as an adequate degree of reliability. These extracted variables have good discriminant and nomological validity, as evidenced by correlation analysis, which confirmed that the directions of relationships among the extracted dimensions follow the expected theory (i.e. positive direction) and the correlation coefficient is less than 0.70.
Research limitations/implications
This study proposes a comprehensive set of questionnaires that measure the student's online learning response behavior. These questionnaires have been developed on the basis of an extensive literature review and have undergone a rigorous process of validity and reliability for the purpose of enhancing students' online learning response behavior.
Originality/value
This study's findings will aid academic practitioners in assessing the online learning response behavior of students, as well as enhancing the questionnaire's boost factor when administered in an online learning environment.
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Ji-Young Park, Jung Ung Min and Jeong Soo Park
Though logistics security only took care of trading phase in the past, many countries in the world have begun to introduce logistics security system as its coverage has been…
Abstract
Though logistics security only took care of trading phase in the past, many countries in the world have begun to introduce logistics security system as its coverage has been extended from production stage to delivery at the final destination. Logistics security system has become indispensable element for global corporations involved in international trading and studies on logistics security keep going on. Most of the studies, however, are focused on discussion of system, cost and influence of logistics security and few of them have been specifically dealing with substantial effectiveness thereof. This study developed the models of supply chain security activities and their outcome by means of using Balanced Scorecard (BCS) which is a well known performance indicator to identify relationship between supply chain security activities and their accomplishment. In this study we have presented 8 supply chain frameworks, human resources management, information system management, facilities/freight management, security process, crisis management capability, relationship with partners, sharing of logistics information and logistics security accomplishment, with reference to standards of C-TPAT and AEO based on WCO framework, 10 supply chain security capabilities. This study further indicates that relationship with partners has more effect on logistics security accomplishment than sharing of logistic information. Just as relationship between corporations in chain of supply and sharing of information among them are important elements in management of supply chain, relationship with partners and sharing of logistic information will have positive effect on supply chain security accomplishment and raise its effectiveness.
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Taryn Jane Bond-Barnard, Lizelle Fletcher and Herman Steyn
The purpose of this paper is to emphasise the importance of high levels of trust and collaboration for increasing the likelihood of project management (PM) success. However, the…
Abstract
Purpose
The purpose of this paper is to emphasise the importance of high levels of trust and collaboration for increasing the likelihood of project management (PM) success. However, the link between these three constructs remains unclear.
Design/methodology/approach
In this study, the authors use structural equation modelling (SEM) based on the findings from an international survey of 151 project practitioners to demonstrate the significance of project team trust and collaboration for increasing the likelihood of PM success.
Findings
The results indicate that PM success becomes more likely as the degree of collaboration improves which, in turn, is influenced by an increase in the level of trust between team members. The two factors of PM success are project performance and knowledge integration and innovation. The six factors of the degree of collaboration that were studied are physical proximity, commitment, conflict, coordination, relationships and incentives. The three factors of the level of trust investigated are expectations, knowledge exchange and imported trust.
Practical implications
The results of the study are expected to provide insight for project practitioners to increase the likelihood of PM success by taking cognisance of the factors that influence collaboration and trust. The results of the study may also provide insight into teaching and learning in tertiary education, in terms of professionalism and integrity issues.
Originality/value
This paper presents a new perspective for investigating PM success. SEM techniques are used to determine the likelihood of PM success by promoting trust and collaboration in the project team. This unique approach highlights the “human factors” that influence perceived PM success which should benefit both researchers and practitioners.
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Jorge Martins and Miguel Baptista Nunes
The purpose of this paper is to present the results of an exploratory study that investigates Portuguese academics’ conceptions concerning the temporal properties of e-learning…
Abstract
Purpose
The purpose of this paper is to present the results of an exploratory study that investigates Portuguese academics’ conceptions concerning the temporal properties of e-learning, in the context of traditional Higher Education Institutions.
Design/methodology/approach
Grounded Theory methodology was used to systematically analyse data collected in semi-structured interviews with 62 academics. Data analysis followed the constant comparative method and its three-staged coding approach: open, axial and selective coding. Data collection and analysis developed until theoretical saturation was reached.
Findings
Emergent academics’ conceptions concerning the temporal properties of e-learning indicate the existence of unregulated and unaccounted for dynamics, which are a direct consequence of transitioning from campus-based lecturing to teaching online using the affordances of virtual learning environments. This transition produces disruptions to established workload metrics and work patterns, as well as conflicts with dominant modes of instructional delivery that are not synchronised with the demands of online interaction and immediacy.
Originality/value
This paper is valuable to e-learning strategists and administrators. An understanding of the temporal properties of e-learning as perceived by academics provides actionable knowledge that is directly applicable to the design of suitable work arrangements, normative frameworks and e-learning practices that address perceived time-related barriers. To mitigate the time-related conflicts and disruptions identified in the study the authors suggest the establishment of university-wide norms of virtual presence and the implementation of temporal protocols to sustain the productive engagement between instructors and learners.
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Massimiliano Vesci, Antonio Botti, Rosangela Feola, Emanuela Conti and Ayman El Tarabishy
Humane entrepreneurship (HumEnt) has been theoretically proposed as a new model of entrepreneurship supporting the idea of an enlarged entrepreneurial strategic posture. The aim…
Abstract
Purpose
Humane entrepreneurship (HumEnt) has been theoretically proposed as a new model of entrepreneurship supporting the idea of an enlarged entrepreneurial strategic posture. The aim of paper is to frame humane entrepreneurial orientation’s (HEO) characteristics by showing how firms apply the HumEnt approach, and to offer suggestions to build an HEO measurement scale.
Design/methodology/approach
The study adopts a case study approach, focusing on five Italian small and medium enterprises (SMEs).
Findings
The study (1) identifies which are the characteristics of HEO strategic posture in the enterprises under examination; (2) shows that entrepreneurs' personal values and credos are fundamental to having an HEO strategic posture adopted; (3) provides indications on the development of a measurement scale through a discussion of emerging HEO themes.
Originality/value
The value of the study is that emerging themes of HEO strategic posture was derived from the analysis of five Italian SMEs. Entrepreneur's personal values have been proven to be relevant in the implementation of HEO. Based on the emerging HEO themes, the study contributes to the literature opening the way toward the building of an all-encompassing HEO measurement scale.
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Joakim Kembro and Andreas Norrman
To meet customers' expectations on shorter lead times, high product availability, flexibility, and variation in delivery and return options, retailers have turned their attention…
Abstract
Purpose
To meet customers' expectations on shorter lead times, high product availability, flexibility, and variation in delivery and return options, retailers have turned their attention to warehousing and are making big investments in technology. Currently, technology providers are pushing for smart warehousing, a new and under-researched phenomenon. This study aims to conceptualize the term and examine pathways toward implementing smart warehousing.
Design/methodology/approach
An exploratory survey was administered to 50 leading Swedish retailers in varying segments. A two-tailed t-test for equality of means was used to detect significant differences between current and future states.
Findings
The study found that future smart warehouses will be automated, autonomous, digital, and connected, but that retailers will follow different paths along this journey, driven by contextual trends, e.g. sales growth, wider product assortment, shorter lead-time offerings, and integration of brick-and-mortar and online stores. Interestingly, the study revealed that many of the retailers that aim to create smart warehouses in five years are not the retailers with the most developed technology today.
Research limitations/implications
The paper operationalizes smart warehousing in two dimensions: degree of automation and degree of digitalization and connectivity of information platforms. Based on the findings, 16 theoretical propositions are put forth that, based on contextual factors, explain different pathways for retailers to implement smart warehousing.
Practical implications
The empirical insights and theoretical discussions provide practically useful guidance, including outlined trends, for selecting and benchmarking automation and complementary technologies in warehouse operations.
Originality/value
This paper conceptualizes and operationalizes smart warehousing – an original approach. It is also one of the first to investigate the technological transformation in retail warehousing empirically, explaining how and why retailers choose different pathways toward smart warehousing.
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Paola Ferretti, Aiste Petkeviciute and Maria Bruna Zolin
This study aims to identify different consumer segments to address the strategies that can be adopted by companies and policymakers to increase the consumption of safer foods and…
Abstract
Purpose
This study aims to identify different consumer segments to address the strategies that can be adopted by companies and policymakers to increase the consumption of safer foods and reduce the negative externalities caused by pesticides. More than 3,000 consumers were involved in the survey, of which more than 1,000 completed in all parts.
Design/methodology/approach
The complexity of the topic required a multidimensional approach. Therefore, the authors modelled the decision support system by proposing a decision rule-based approach to analyse consumers' food purchasing choices. More precisely, the authors referred to the dominance-based rough set approach (DRSA).
Findings
Based on the DRSA results, three consumer segments were identified: green consumers, integrated pest management (IPM)-informed and active consumers, and potential low-pesticide consumers for which different policy implications have been highlighted.
Research limitations/implications
Despite the high number of survey respondents, further research should seek to obtain data from a more balanced sample. Furthermore, different methods of analysis could be applied and the results compared.
Practical implications
Identification and promotion of managerial and public policies to increase the consumption of low pesticide food.
Social implications
The main social implications can be summarised in the greater knowledge and awareness of the environmental aspects related to food, recognition of the intrinsic quality and/or functionality of food.
Originality/value
The authors contribute to the literature in two ways. First, the authors refer to the DRSA, an innovative approach in the context of consumer analysis. Second, based on the decision rules, the authors identify three consumer segments to which specific tools can be addressed.
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Elvira Anna Graziano, Flaminia Musella and Gerardo Petroccione
The objective of this study is to investigate the impact of the COVID-19 pandemic on the consumer payment behavior in Italy by correlating financial literacy with digital payment…
Abstract
Purpose
The objective of this study is to investigate the impact of the COVID-19 pandemic on the consumer payment behavior in Italy by correlating financial literacy with digital payment awareness, examining media anxiety and financial security, and including a gender analysis.
Design/methodology/approach
Consumers’ attitudes toward cashless payments were investigated using an online survey conducted from November 2021 to February 2022 on a sample of 836 Italian citizens by considering the behavioral characteristics and aspects of financial literacy. Structural equation modeling (SEM) was used to test the hypotheses and to determine whether the model was invariant by gender.
Findings
The analysis showed that the fear of contracting COVID-19 and the level of financial literacy had a direct influence on the payment behavior of Italians, which was completely different in its weighting. Fear due to the spread of news regarding the pandemic in the media indirectly influenced consumers’ noncash attitude. The preliminary results of the gender multigroup analysis showed that cashless payment was the same in the male and female subpopulations.
Originality/value
This research is noteworthy because of its interconnected examination. It examined the effects of the COVID-19 pandemic on people’s payment choices, assessed their knowledge, and considered the influence of media-induced anxiety. By combining these factors, the study offered an analysis from a gender perspective, providing understanding of how financial behaviors were shaped during the pandemic.
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