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1 – 10 of over 1000Shiwangi Singh, Sanjay Dhir, Vellupillai Mukunda Das and Anuj Sharma
While extant literature explores the influence of institutions on the national innovation system (NIS), most research has either focused on specific institutional aspects or…
Abstract
Purpose
While extant literature explores the influence of institutions on the national innovation system (NIS), most research has either focused on specific institutional aspects or treated institutions as a unified entity. This study aims to examine the effect of various institutional factors on a country’s NIS.
Design/methodology/approach
The conceptual model was empirically validated using regression analysis. The study sample comprised a total of 84 countries.
Findings
This study identifies and empirically validates a comprehensive set of institutional factors. It also highlights the significant institutional factors (including political stability, government effectiveness, ease of resolving insolvency and the rule of law) that can help improve a country’s NIS.
Originality/value
The research provides practical implications for organizations and policymakers seeking to understand and foster an innovative culture within the NIS. Policymakers are encouraged to develop a nurturing environment within the NIS by focusing on significant institutional factors. Organizations are encouraged to closely monitor developments in the NIS of a country to make informed strategic decisions at the business, corporate and international levels.
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Dormauli Justina and I Wayan Nuka Lantara
This study aims to examine the effect of sustainability report quality (SRQ) on information risk. This research also aims to examine the effect of SRQ on stock market…
Abstract
Purpose
This study aims to examine the effect of sustainability report quality (SRQ) on information risk. This research also aims to examine the effect of SRQ on stock market participation through information risk.
Design/methodology/approach
The research sample includes 120 firm-years listed on the Sri Kehati Index period of 2017–2021. The hypothesis test uses firm and industry effect regression analysis. SRQ is measured by the existence of a sustainability committee and external assurance. The information risk is measured by bid-ask spread. Stock market participation is measured by volume of stock trading.
Findings
Based on the data analysis, this investigation finds that SRQ reduces information risk. This research also finds that SRQ improves stock market participation by reducing information risk.
Originality/value
First, this examination gives new evidence of SRQ to promote information environment improvement. Second, this examination contributes to providing the role of SRQ in an emerging market, such as Indonesia. Third, this examination contributes to providing the evaluation standard for sustainability reporting quality in Indonesia, since Indonesia has no specific standard for the sustainability report. Fourth, this examination contributes to filling the previous gap.
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In order to better optimize the internal management system of book publishing and to cope with the changes in the external market environment, the purpose of this paper is to…
Abstract
Purpose
In order to better optimize the internal management system of book publishing and to cope with the changes in the external market environment, the purpose of this paper is to carry out cross-border publishing with the help of a transmedia storytelling model to realize the transformation and upgrading of the industry. Focusing on the relationship between the book publishing transmedia storytelling model and business performance, the moderating effect of the innovation environment on different variables is assessed.
Design/methodology/approach
This paper proposes several feasible hypotheses based on existing research. The research data came from 365 managers of Chinese book publishing organizations, and the scale was validated by Cronbach’s a, composite reliability (CR) and average variance extracted (AVE). Reliability and validity were verified, and correlation and regression analyses were used to test the impact of the book publishing transmedia storytelling model on business performance and to analyze the moderating role of the innovation environment.
Findings
The results show that the book publishing transmedia storytelling model (content production, technology integration, organizational innovation, marketing integration) helps to improve business performance (market performance, financial performance), and the innovation environment has a positive moderating effect on the relationship between the book publishing transmedia storytelling model and business performance, which provides a guarantee for the transformation and upgrading of book publishing. The market information reflected in the innovation environment has a certain role in promoting the innovation and business performance of the book publishing transmedia storytelling model.
Research limitations/implications
The empirical evidence provides a theoretical link between the book publishing transmedia storytelling model and business performance, but there are still some shortcomings, and more factors, such as equity structure, government subsidies and research and development investment, should be included in future research. In addition, the scope of the research should be broadened on this basis to make the results of the data analysis more objective.
Practical implications
This paper introduces the transmedia storytelling model and deeply analyzes the relationship between the book publishing transmedia storytelling model and business performance, which is of great practical significance for optimizing the application and service quality of book publishing, prolonging the industrial chain, enhancing the interaction and participation of users and perfecting the business management system of the book publishing industry.
Originality/value
The application and research of the book publishing transmedia storytelling model are imperfect. Therefore, this paper not only helps to promote the innovation of book publishing organizational structure and improve the management system of business performance, but also may help to improve the innovation environment of book publishing enterprises and promote the diversification of industrial structure.
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Karawita Dasanayakage Dilmi Umayanchana Dasanayaka, Mananage Shanika Hansini Rathnasiri, Dulakith Jasinghe, Narayanage Jayantha Dewasiri, Wijerathna W.A.I.D. and Nripendra Singh
This study investigates the motivation among customers to be more loyal to online food delivery applications (OFDA) services even after the COVID-19 epidemic by using perceived…
Abstract
This study investigates the motivation among customers to be more loyal to online food delivery applications (OFDA) services even after the COVID-19 epidemic by using perceived service quality aspects in Sri Lanka. The data were gathered by physically distributing a self-administrated questionnaire to clients in Sri Lanka who continue to use OFDA services on platform to customer (P2C) service delivery platforms to buy food despite the COVID-19 outbreak. Multiple regression is employed to analyse 287 effective observations, and the data revealed the significant positive effect of interaction, environment, outcome, and food qualities on customer loyalty to OFDA services. In fact, there is no impact from the delivery quality on customer loyalty to OFDA services due to outsourced food delivery. The findings suggest regular improvements in attributes such as interaction, environment, outcome, and food qualities in this hyper-competitive business environment. Further, this study sets substantial facts for the interested parties to establish an exemplary delivery system and other technological advancements to have a sustainable competitive advantage and solid customer base in the long run.
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Weihua Wang, Dong Yang and Yaqin Zheng
The purpose of this study is to understand the psychological mechanism that affects consumer trust by focusing on the formation and influence process of psychological contracts…
Abstract
Purpose
The purpose of this study is to understand the psychological mechanism that affects consumer trust by focusing on the formation and influence process of psychological contracts, and taking this opportunity, explore the influence paths of food quality, food safety and service quality on consumer trust in the online food market, and provide theoretical suggestions for building trust in food businesses' consumers.
Design/methodology/approach
This study is based on an empirical investigation and uses partial least square structural equation modeling for analysis. Survey data were collected online from 359 APP users of online food transaction platforms in China.
Findings
Food quality, food safety and service quality influence consumer trust through the mediating effects of relational and transactional psychological contracts. However, the differences between these influencing paths are obvious and shift with changes in the marketing channels.
Practical implications
This study contributes to the body of consumer trust research by exploring online food transactions as an emerging trend in China. Some optimization strategies for food quality, food safety and service quality are provided for enterprises involved in online food transactions.
Originality/value
This is a pioneering study revealing psychological contracts as a missing but significant mediator between consumer trust and its antecedents.
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Abhishek N., M.S. Divyashree, Habeeb Ur Rahiman, Abhinandan Kulal and Meghashree Kulal
This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall…
Abstract
Purpose
This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.
Design/methodology/approach
To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.
Findings
The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.
Research limitations/implications
This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.
Practical implications
This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.
Originality/value
This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.
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Ali Sevilmiş, Mehmet Doğan, Pablo Gálvez-Ruiz and Jerónimo García-Fernández
The user experience during the use of activities and services is a fundamental aspect for sports managers and can provide a competitive advantage. The purpose of this study was to…
Abstract
Purpose
The user experience during the use of activities and services is a fundamental aspect for sports managers and can provide a competitive advantage. The purpose of this study was to identify the dimensions of experiential quality and the relationship of this construct with customer trust and customer satisfaction in achieving behavioral intention.
Design/methodology/approach
Using a convenience sampling technique, a total of 322 gym users in Turkey participated. A two-step approach was used to test both the model and the research hypotheses [confirmatory factor analysis (CFA) and structural equation modeling (SEM)].
Findings
The interaction quality, physical environmental quality, outcome quality and enjoyment quality were positively related to experiential quality. Similarly, the experimental quality was positively related to customer satisfaction and customer trust. Finally, customer satisfaction was related to behavioral intentions.
Originality/value
This study provides empirical evidence about the importance of experiential quality to gain a competitive advantage in the context of fitness centers.
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Ngatindriatun Ngatindriatun, Muhammad Alfarizi and Rafialdo Arifian
This study aims to explore the empirical correlation between patient flow issues, quality of green health services and patient satisfaction in specialist medical department…
Abstract
Purpose
This study aims to explore the empirical correlation between patient flow issues, quality of green health services and patient satisfaction in specialist medical department factors from patients’ perspectives as service consumers.
Design/methodology/approach
This research is a type of nonintervention empirical research that uses an open survey to explore the views and experiences of users of specialist medical department services. The targeted population is hospital patients included in the top five national PERSI (Indonesian Hospital Association) Award 2022 Green Hospital Category, with a total number of respondents of 572 people. This study uses the partial least square-structural equation modeling analysis method with the SmartPLS application.
Findings
Patient flow problems generally affect the quality of eco-friendly health services, except for the waiting time problem, which affects service quality. It should be understood as a top priority for patients to receive services from medical specialists without risking time as a core service aspect from the patient’s perspective. In addition, all variables in eco-friendly hospital services affect patient satisfaction, except in the case of visits to specialist medical departments, which do not affect medical support services and hospital practices that are responsive to the delivery of care services resulting from medical support services that are inseparable in integrated services as well as health care following medical ethics.
Originality/value
This study has a novelty in understanding the implications of green practice in determining patient satisfaction in medical specialist department as the epicenter of hospital services and the main object of assessment for the quality of hospital services.
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Filippo Marchesani and Francesca Masciarelli
This study aims to investigate the synergies between the economic environment and the smart living dimension embedded in the current smart city initiatives, focusing on the…
Abstract
Purpose
This study aims to investigate the synergies between the economic environment and the smart living dimension embedded in the current smart city initiatives, focusing on the localization of female entrepreneurship in contemporary cities. This interaction is under-investigated and controversial as it includes cities' practices enabling users and citizens to develop their potential and build their own lives, affecting entrepreneurial and economic outcomes. Building upon the perspective of the innovation ecosystems, this study focuses on the impact of smart living dimensions and R&D investments on the localization of female entrepreneurial activities.
Design/methodology/approach
The study uses a Generalized Method of Moments (GMM) and a panel dataset that considers 30 Italian smart city projects for 12 years to demonstrate the relationship between smart living practices in cities and the localization of female entrepreneurship. The complementary effect of public R&D investment is also included as a driver in the “smart” city transition.
Findings
The study found that the advancement of smart living practices in cities drives the localization of female entrepreneurship. The study highlights the empirical results, the interaction over the years and a current overview through choropleth maps. The public R&D investment also affects this relationship.
Practical implications
This study advances the theoretical discussion on (1) female entrepreneurial intentions, (2) smart city advancement (as a context) and (3) smart living dimension (as a driver) and offers valuable insight for governance and policymakers.
Social implications
This study offers empirical contributions to the preliminary academic debate on enterprise development and smart city trajectories at the intersection between human-based practices and female entrepreneurship.
Originality/value
This study offers empirical contributions to the preliminary academic debate on enterprise development and smart city trajectories at the intersection between human-based practices and female entrepreneurship. The findings provide valuable insights into the localization of female entrepreneurship in the context of smart cities.
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Md Khokan Bepari, Shamsun Nahar and Abu Taher Mollik
This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees…
Abstract
Purpose
This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees, quality and report transparency.
Design/methodology/approach
The authors conducted 21 semi-structured interviews with stakeholders (13 Audit Partners, 5 Chief Financial Officers and 3 regulators) and thematically analysed the interviews. They use the frame of “Paradox of Transparency” to explain the findings.
Findings
Auditors perceive that the overall quality control of their audits has improved both in the planning and execution stages, and such improvement can mostly be attributed to the coercive pressures from professional bodies and regulators. Nevertheless, audit fee remains unchanged. Auditors disclose industry generic items and descriptions of KAMs, sometimes masking the real problem areas of the clients. Even after improving the performative audit quality, transparency of audit reporting has not improved. Issues that warrant going concern qualifications or audit report modifications are now reported as KAMs. Hence, KAMs reporting might make the audit report less transparent.
Practical implications
Localised audit environments and institutions affect the transparency of KAMs reporting. Without attention to corporate governance and auditors’ independence issues, paradoxically, performative improvement in audit quality (due to the KAMs reporting requirement) does not enhance the transparency of audit reports.
Originality/value
To the best of the authors’ knowledge, this study is the first to provide field-level evidence in Bangladesh and other developing countries about the perceptions of auditors, financial report preparers and regulators on the effects of KAMs reporting on audit efforts, fees, quality and report transparency.
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