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1 – 10 of 19Yang Zhang, Hui Li and Zeliang Yao
The study aims to investigate the effects of intellectual capital and its constituents on the performance of listed companies operating in China's construction sector. The study…
Abstract
Purpose
The study aims to investigate the effects of intellectual capital and its constituents on the performance of listed companies operating in China's construction sector. The study also intends to examine the moderating role of digital transformation.
Design/methodology/approach
Hypotheses will be tested using Modified Value-Added Intellectual Capital (MVAIC). The sample will be comprised of 93 Shenzhen and Shanghai A-share listed companies within the construction industry from the period of 2015–2021. Multiple regression analysis was employed to investigate the influence of intellectual capital, its components and digital transformation on the performance of construction firms.
Findings
The study's results reveal that the performance of construction firms greatly depends on intellectual capital and its components. Furthermore, digital transformation plays a vital moderating role between intellectual capital and its components and construction firm performance.
Practical implications
This study addresses a critical inquiry on how construction managers can employ intellectual capital to enhance the performance of firms during digital transformation. Additionally, this research bridges this gap by guiding construction managers to concentrate on their external surroundings when examining firm performance.
Originality/value
By focusing on the predictors influencing construction firms' performance, this study contributes to the existing corpus of knowledge. This study employs resource orchestration theory (ROT) to determine how the different components of intellectual capital impact the performance of construction firms, with digital transformation acting as a moderating variable. This research will be valuable to researchers, construction industry professionals and policymakers.
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Azhar Hussain, Qasim Ali Nisar, Waqas Khan, Umair Imran Niazi and Maida Malik
This study aims to determine the role of intellectual capital (IC) on financial performance (FP), the mediating effect of high-performance work practices (HPWPs) and the…
Abstract
Purpose
This study aims to determine the role of intellectual capital (IC) on financial performance (FP), the mediating effect of high-performance work practices (HPWPs) and the moderating role of big data analytics on the banking sector operating in Pakistan.
Design/methodology/approach
This study collected quantitative and cross-sectional data using structured questionnaire forms distributed to selected targeted respondents using a convenient sampling technique. The 518 useable questionnaires were analysed using the SmartPLS software through a structural equation modelling technique to test the proposed research hypotheses.
Findings
The study results revealed that IC has shown an impact on FP. The role of HPWP significantly mediates between IC and FP, while the moderating role of big data analytics remains insignificant.
Practical implications
This study highlights IC's role in enhancing FP in the Pakistani banking sector. It will bring a higher quality IC in the banking sector, and they will be better positioned to serve the community. Policymakers need to invest in IC and HPWP and utilise BDA, which will boost FP and uplift the quality of the banking sector.
Originality/value
This study extends the concept of IC and adds the theoretical role of HPWPs and big data analytics in the literature on IC, along with the contextual application. The study also develops a unique role of the integrated IC model theory with a relationship to the banking sector of Pakistan.
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Shailendra Singh, Mahesh Sarva and Nitin Gupta
The purpose of this paper is to systematically analyze the literature around regulatory compliance and market manipulation in capital markets through the use of bibliometrics and…
Abstract
Purpose
The purpose of this paper is to systematically analyze the literature around regulatory compliance and market manipulation in capital markets through the use of bibliometrics and propose future research directions. Under the domain of capital markets, this theme is a niche area of research where greater academic investigations are required. Most of the research is fragmented and limited to a few conventional aspects only. To address this gap, this study engages in a large-scale systematic literature review approach to collect and analyze the research corpus in the post-2000 era.
Design/methodology/approach
The big data corpus comprising research articles has been extracted from the scientific Scopus database and analyzed using the VoSviewer application. The literature around the subject has been presented using bibliometrics to give useful insights on the most popular research work and articles, top contributing journals, authors, institutions and countries leading to identification of gaps and potential research areas.
Findings
Based on the review, this study concludes that, even in an era of global market integration and disruptive technological advancements, many important aspects of this subject remain significantly underexplored. Over the past two decades, research has lagged behind the evolution of capital market crime and market regulations. Finally, based on the findings, the study suggests important future research directions as well as a few research questions. This includes market manipulation, market regulations and new-age technologies, all of which could be very useful to researchers in this field and generate key inputs for stock market regulators.
Research limitations/implications
The limitation of this research is that it is based on Scopus database so the possibility of omission of some literature cannot be completely ruled out. More advanced machine learning techniques could be applied to decode the finer aspects of the studies undertaken so far.
Practical implications
Increased integration among global markets, fast-paced technological disruptions and complexity of financial crimes in stock markets have put immense pressure on market regulators. As economies and equity markets evolve, good research investigations can aid in a better understanding of market manipulation and regulatory compliance. The proposed research directions will be very useful to researchers in this field as well as generate key inputs for stock market regulators to deal with market misbehavior.
Originality/value
This study has adopted a period-wise broad-based scientific approach to identify some of the most pertinent gaps in the subject and has proposed practical areas of study to strengthen the literature in the said field.
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Fatemeh Amini, Seyyed Mohammad Mousavi and Jamshid Yazdani Charati
This study aims to compare the social support among patients with schizophrenia or methamphetamine dependency with healthy individuals.
Abstract
Purpose
This study aims to compare the social support among patients with schizophrenia or methamphetamine dependency with healthy individuals.
Design/methodology/approach
Using convince sampling, the authors recruited 80 patients (schizophrenia, n = 40; methamphetamine dependency, n = 40) and their companions (healthy individuals, n = 40) who were referred to a psychiatric hospital in a cross-sectional study in Sari, Iran. In in-person interviews, the authors collected data on demographic characteristics and measured social support using a standardized questionnaire.
Findings
The three groups were similar regarding age and marital status, but different in gender distribution (p = 0.001). The average social support score was 58.0 in the schizophrenia group and 42.3 in the methamphetamine-dependent group, both significantly lower than 63.6 in the healthy group (p = 0.001). The social support scores in schizophrenia and methamphetamine-dependent groups were significantly lower than those in the healthy group across all subgroups of gender (p < 0.04), age (p < 0.05) and marital status (p < 0.001). The methamphetamine-dependent group had the lowest score overall and across all demographic groups and social support subdomains.
Research limitations/implications
This study had two main limitations. First, the study samples were from one city and one hospital in the north of Iran and so may not be generalizable to other population and settings. Second, the authors did not study the causes or predictors of low social support like social stigma which should be studied in future studies.
Originality/value
Despite the limitations, this study found low social support for people diagnosed with schizophrenia or methamphetamine dependency. Intervention to increase social support for them, especially for those with substance use, is required.
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This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the…
Abstract
Purpose
This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.
Design/methodology/approach
The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.
Findings
Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.
Practical implications
While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.
Originality/value
Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.
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Luciana Teixeira Batista, José Ricardo Queiroz Franco, Ricardo Hall Fakury, Marcelo Franco Porto, Lucas Vinicius Ribeiro Alves and Gabriel Santos Kohlmann
The objective of this research is to develop an solution to water management at the scale of buildings, through the technological resources. Automating analysis using 3D models…
Abstract
Purpose
The objective of this research is to develop an solution to water management at the scale of buildings, through the technological resources. Automating analysis using 3D models helps increase efficiency in buildings during the operational phase, consequently promotes sustainability.
Design/methodology/approach
This study presents a methodology based on Design Science Research to automate water management at building scale integrating BIM-IoT-FM. Data from smart meters (IoT) and the BIM model were integrated to be applied in facilities management (FM) to improve performance of the building. The methodology was implemented in a prototype for the web, called AquaBIM, which captures, manages and analyzes the information.
Findings
The application of AquaBIM allowed the theoretical evaluation and practical validation of water management methodology. By BIM–IoT integration, the consumption parameters and ranges for 17 categories of activities were determined to contribute to fulfill the research gap for the commercial buildings. This criterion and other requirements are requirements met in order to obtain the AQUA-HQE environmental sustainability certification.
Practical implications
Traditionally, water management in buildings is based on scarce data. The practical application of digital technologies improves decision-making. Moreover, the creation of consumption indicators for commercial buildings contributes to the discussion in the field of knowledge.
Originality/value
This article emphasizes the investigation of the efficiency of use in commercial buildings using operational data and the use of sustainable consumption indicators to manage water consumption.
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Didem Yildiz, F. Tunc Bozbura, Ekrem Tatoglu and Selim Zaim
This study addresses a critical research gap by examining the pivotal role of organizational career management (OCM) in shaping employees’ career outcomes while also investigating…
Abstract
Purpose
This study addresses a critical research gap by examining the pivotal role of organizational career management (OCM) in shaping employees’ career outcomes while also investigating the mediating influence of career capital in this relationship. This study aims to shed light on the importance of OCM as a strategic approach for enhancing employees’ career trajectories, filling a significant gap in the existing literature.
Design/methodology/approach
Using a cross-sectional research design, primary data were gathered through a structured questionnaire administered to a diverse sample of 426 Turkish working adults representing various organizations. The study uses structural equation modelling with AMOS to analyse the direct and indirect relationships within the proposed research model.
Findings
The study findings underscore the essential connection between OCM and employees’ career outcomes, revealing its positive influence on subjective career success, employability and innovative work behaviour. Moreover, career capital emerges as a critical intermediary mechanism that mediates the impact of OCM on these career outcomes, further highlighting the strategic significance of OCM practices.
Research limitations/implications
It is important to note that this study relies on self-report surveys to gauge employees’ perceptions about their career outcomes and OCM. Additionally, the study data are confined to the Turkish context, which may influence the generalizability of the findings to other contexts.
Practical implications
Organizations can bolster career outcomes through strategic investment in OCM. Industries can customize approaches, leveraging insights to optimize workforce potential. Policymakers should integrate career development principles, cultivating a culture of perpetual learning, thus fortifying organizational resilience and fostering sustainable success.
Originality/value
This study adds substantial value to the current body of knowledge by investigating the mediating role of career capital in the relationship between OCM and individual career outcomes, particularly within the context of emerging economies like Turkey. The study’s comprehensive approach to understanding careers from both individual and organizational perspectives contributes to a more nuanced and holistic understanding of career dynamics.
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While extensive research exists on how positive life circumstances and positive personality traits promote entrepreneurship, there is little research focusing on how negative…
Abstract
Purpose
While extensive research exists on how positive life circumstances and positive personality traits promote entrepreneurship, there is little research focusing on how negative personal circumstances may potentially breed entrepreneurship. This study aims to build upon the theory of underdog entrepreneurship to examine the effect of challenging life circumstances such as poverty on the development of entrepreneurial traits in underdog entrepreneurs. This research analyzed the effect of risk-taking (RT) on the entrepreneurial success (ES) of underdog entrepreneurs and the role of optimism (OPM) and persistence (P) as mediating variables and poverty as a moderator variable.
Design/methodology/approach
A cross-sectional survey was conducted to collect data from 400 micro-finance borrowers of Akhuwat Foundation Pakistan. Akhuwat provides interest-free small loans to the poor segment of society. Preliminary testing of the survey questionnaire with a sample of 35 borrowers of Akhuwat Foundation in Lahore city was conducted before data collection. Data was collected from four randomly selected branches in Lahore city.
Findings
The authors found that OPM and P significantly mediate the relationship between RT and ES. In addition, the authors analyzed the moderating effect of poverty on the relationship between OPM and ES and found a negative moderating effect. A strong positive moderating effect of poverty was found on the relationship between P and ES. The results of multi-group analysis show that successful and unsuccessful underdog entrepreneurs differ in their RT propensity, which is significantly mediated by OPM and P.
Originality/value
This study provides empirical evidence on entrepreneurial traits and success of poor entrepreneur in an emerging economy. This work is original and has not been submitted elsewhere.
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Shazia Faiz, Namra Mubarak and Samyia Safdar
This study aims to focus on the dual outcomes and consequences of gritty leadership, including how it encourages followers to engage proactively and, as a result, succeed in their…
Abstract
Purpose
This study aims to focus on the dual outcomes and consequences of gritty leadership, including how it encourages followers to engage proactively and, as a result, succeed in their careers. On the other hand, the way it causes job stress in employees affects the overall work-life balance.
Design/methodology/approach
The snowball sampling method was used to gather data to test the dual outcomes of gritty leadership. Mid-level project employees in Rawalpindi and Islamabad provided the data.
Findings
The findings of the study indicate that gritty leadership comes with both advantages and disadvantages and adds to the development of individuals. Positive spillover effects (career success) may be created by grit leaders, and vice versa (poor work-life balance). On the bright side, gritty leadership promotes career success favorably through a proactive personality. Contrarily, gritty leadership causes job stress, which has a detrimental impact on work-life balance.
Originality/value
Thus, this study offers the explanatory mechanism by which the advantages and disadvantages of gritty leadership are manifested. The study is unique because it examines the results of gritty leadership and gives practitioners a realistic notion of the direction they should go.
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Stefano Amato, Laura Broccardo and Andrea Tenucci
This study investigates the association between family firm status and the maturity level of management control systems (MCSs) by considering the moderating effect of process…
Abstract
Purpose
This study investigates the association between family firm status and the maturity level of management control systems (MCSs) by considering the moderating effect of process digitalization.
Design/methodology/approach
The authors conducted an empirical analysis on a sample of 106 Italian firms, utilizing both ordinary least squares and ordered logistic regression in this study.
Findings
By resorting to the MCS maturity model proposed by Marx et al. (2012), the empirical findings reveal that family firms do not differ from their nonfamily counterparts regarding MCS maturity. Furthermore, the degree of process digitalization is positively associated with the probability of adopting IT-related technologies in MCSs. Digitalization negatively moderates the relationship between family firm status and MCS maturity, resulting in family firms exhibiting a lower MCS maturity level than their nonfamily counterparts.
Research limitations/implications
Despite similar efforts in the digitalization process, family firms lag behind in the adoption of IT-enabled MCSs, which suggests that reduced agency issues in family firms constrain the MCS maturity level.
Practical implications
This study can assist practitioners in implementing a more mature MCS by considering the interplay between internal digitalization processes and family status of the firm, thereby enhancing the decision-making process.
Originality/value
This study adds novelty to an underexplored area at the intersection of MCSs, family firms and digitalization.
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