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1 – 10 of 15Jasmin Mahadevan, Tobias Reichert, Jakob Steinmann, Annabelle Stärkle, Sven Metzler, Lisa Bacher, Raphael Diehm and Frederik Goroll
We conceptualized the novel phenomenon of COVID-induced virtual teams and its implications and provided researchers with the required information on how to conduct a…
Abstract
Purpose
We conceptualized the novel phenomenon of COVID-induced virtual teams and its implications and provided researchers with the required information on how to conduct a phenomenon-based study for conceptualizing novel phenomena in relevant ways.
Design/methodology/approach
This article stems from phenomenon-based and, thus, theory-building and grounded qualitative research in the German industrial sector. We conducted 47 problem-centered interviews in two phases (February–July 2021 and February–July 2022) to understand how team members and team leaders experienced COVID-induced virtual teamwork and its subsequent developments.
Findings
Empirically, we found COVID-induced virtual teams to be characterized by a high relevance of shaping positive team dynamics via steering internal moderators; crisis is a novel external moderator and transformation becomes the key output factor to be leveraged. Work-from-home leads to specific configuration needs and interrelations between work-from-home and on-site introduce additional dynamics. Methodologically, the phenomenon-based approach is found to be highly suitable for studying the effects of such novel phenomena.
Research limitations/implications
This article is explorative. Thus, we advocate further research on related novel phenomena, such as post-COVID-hybrid and work-from-home teams. A model of how to encourage positive dynamics in post-COVID-hybrid teams is developed and lays the groundwork for further studies on post-COVID teamwork. Concerning methodology, researchers are provided with information on how to conduct phenomenon-based research on novel phenomena, such as the COVID-induced virtual teams that we studied.
Practical implications
Companies receive advice on how to encourage positive dynamics in post-COVID teamwork, e.g. on identifying best practices and resilient individuals.
Social implications
In a country such as Germany that faces labor shortages, our insights might facilitate better labor-market integration for those with care-work obligations and international workers.
Originality/value
We offer a first conceptualization of a relevant novel phenomenon, namely COVID-induced virtual teams. We exemplify the phenomenon-based approach as a suitable methodology that serves to build relevant theory using active categorization.
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Jonas Ūsas, Tomas Balezentis and Dalia Streimikiene
The Green Deal strategy of the European Union (EU) as well as the increasing concerns over resource scarcity worldwide has put forward such concepts as the circular economy. This…
Abstract
Purpose
The Green Deal strategy of the European Union (EU) as well as the increasing concerns over resource scarcity worldwide has put forward such concepts as the circular economy. This paper seeks to compare the progress of the development of the circular economy across the EU Member States. Such analysis is helpful in guiding the circular economy support policies.
Design/methodology/approach
This paper develops a quantitative framework for analysis of the implementation of the circular economy objectives in the EU Member States. The framework proposed includes three multi-criteria decision making methods representing reference point and outranking approaches. The use of multiple methods allows exploiting the differences in the underlying aggregation principles.
Findings
Germany, Sweden and the Netherlands appear as the most advanced in the sense of circular economy development. The results indicate that the water-locked small countries and the new EU Member States are among the lowest performing ones. The flows of the waste need to be monitored more tightly in order to increase the circularity. The development of recycling facilities can also increase circularity irrespectively of the economic development level (e.g. the case of Bulgaria).
Originality/value
The paper contributes to the discussion regarding the circular economy by proposing an indicator system and the multi-criteria analysis framework. The proposed indicator system covers input use (circularity), trade flows and recycling processes. The proposed framework can be applied to track the progress of different countries in implementing the targets of the circular economy.
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Michael Fuchs, Guillaume Bodet and Gregor Hovemann
While consumer preferences for sporting goods have been widely researched within sport management, literature is lacking on aspects of social and environmental sustainability…
Abstract
Purpose
While consumer preferences for sporting goods have been widely researched within sport management, literature is lacking on aspects of social and environmental sustainability. Accordingly, this study aims to investigate the role of social and environmental sustainability for purchase decisions of sportswear and compares them to the role of price and functionality.
Design/methodology/approach
Based on a conjoint analysis among 1,012 Europeans, the authors conducted a two-step cluster analysis. First, the authors investigated the number of segments via Ward’s method. Second, the authors ran a k-means analysis based on part-worth utilities from the conjoint analysis.
Findings
The authors identified four segments which differ in terms of preferred product attributes, willingness to pay, and sociodemographic, behavioral, and psychographic characteristics: undecided, sustainable, price-focused and function-oriented consumers. Based on this segmentation, the authors found that the importance of social and environmental sustainability is growing, but not among all consumers.
Research limitations/implications
The generalizability of the study is limited since it is not built on a sample representative for the included European countries, it focuses on a single product, and participants are potentially subject to a social desirability bias.
Originality/value
The consumer analysis comprises the uptake of attributes related to social and environmental sustainability. The authors thereby address a literature gap as previous research (thematizing sporting goods) in the sport management field has often neglected sustainability elements despite their rapidly growing importance within the sport sector.
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Andreas Schwarz and Audra Diers-Lawson
This study aims to contribute to strategic crisis communication research by exploring international media representations of third sector crises and crisis response; expanding the…
Abstract
Purpose
This study aims to contribute to strategic crisis communication research by exploring international media representations of third sector crises and crisis response; expanding the range of crisis types beyond transgressions; and developing a framework that integrates framing and crisis communication theory.
Design/methodology/approach
Quantitative content analysis was applied to identify patterns in crisis reporting of 18 news media outlets in Canada, Germany, India, Switzerland, UK and US. Using an inductive framing approach, crisis coverage of nonprofit organizations (NPOs) and intergovernmental organizations (IGOs) between 2015 and 2018 was analyzed across a wide range of crises, including but not limited to prominent cases such as Oxfam, Kids Company, or the Islamic Research Foundation.
Findings
The news media in six countries report more internal crises in the third sector than external crises. The most frequent crisis types were fraud and corruption, sexual violence/personal exploitation and attacks on organizations. Exploratory factor analysis revealed three components of crisis response strategies quoted in the media, conditional rebuild, defensive and justified denial strategies. Causal attributions and conditional rebuild strategies significantly influenced media evaluations of organizational crisis response. Three frames of third sector crises were detected; the critique, the damage and the victim frame. These frames emphasize different crisis types, causes, crisis response strategies and evaluations of crisis response.
Originality/value
The study reveals the particularities of crises and crisis communication in the third sector and identifies factors that influence mediated portrayals of crises and crisis response strategies of nonprofit organizations (NPOs) from an international comparative perspective. The findings have relevant implications for crisis communication theory and practice.
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Timothy Manyise, Domenico Dentoni and Jacques Trienekens
This paper aims to investigate the entrepreneurial behaviours exhibited by commercial smallholder farmers in Zimbabwe, focusing on their socio-economic characteristics, and…
Abstract
Purpose
This paper aims to investigate the entrepreneurial behaviours exhibited by commercial smallholder farmers in Zimbabwe, focusing on their socio-economic characteristics, and considers their implication for outcomes of livelihood resilience in a resource-constrained and turbulent rural context.
Design/methodology/approach
The study used survey data collected from 430 smallholder farmers in Masvingo province, Zimbabwe. Using a two-step cluster analysis, the study constructed a typology of farmers based on their entrepreneurial behaviour and socio-economic characteristics.
Findings
The results revealed that commercial smallholder farmers are heterogeneous in terms of their entrepreneurial behaviours. Four clusters were identified: non-entrepreneurial, goal-driven, means-driven and ambidextrous. Beyond their entrepreneurial behaviours, these clusters significantly differ in the socio-economic characterises (gender, age, education levels, farm size, proximity to the market and social connection) and farm performance (seasonal sales per hectare and farm income per hectare).
Research limitations/implications
The typology framework relating farmers’ entrepreneurial behaviours to their socio-economic characteristics and business performance is important to tailor and therefore improve the effectiveness of farmer entrepreneurship programmes and policies. In particular, tailoring farmer entrepreneurship education is crucial to distribute land, finance and market resources in purposive ways to promote a combination of smallholder farmers’ effectual and causal behaviours at an early stage of their farm ventures.
Originality/value
Researchers still know little about which farmers’ behaviours are entrepreneurial and how these behaviours manifest in action during their commercial farm activities. This research leverages effectuation and causation theory to unveil previously overlooked distinctions on farmers’ entrepreneurial behaviours, thereby enhancing a more grounded understanding of farmer entrepreneurship in a resource-constrained context.
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This study aims to demonstrate what myths of and about science are reproduced in this popular cultural work (movie – “Oppenheimer”). This is done by examining the unconscious…
Abstract
Purpose
This study aims to demonstrate what myths of and about science are reproduced in this popular cultural work (movie – “Oppenheimer”). This is done by examining the unconscious hegemonic positions supported by the reproduction of stereotypical and mythical images of science.
Design/methodology/approach
Content/Text Analysis: The conceptual analysis of a cultural text – a film (“Oppenheimer”) – through a theoretical apparatus (B. Latour’s theory).
Findings
The film demonstrates its reproduction of three distinct elements. Firstly, it exhibits classic scientistic clichés pertaining to technoscience. Secondly, it highlights the replication of the individualized monomyth about the (super) hero, leading to the exclusion of the intricate conditions of technoscience’s existence. Lastly, the film aligns with the Californian ideology, as proposed by Barbrook.
Originality/value
The value of the text is twofold: (1) To show that the classical approaches of Bruno Latour are still relevant. (2) To show what hidden premises and myths about technoscience are being propagated through a work of pop culture (the film “Oppenheimer”) and, in effect, to show what kind of influence of cultural hegemony is at work here.
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Ganesh Thapa, Yam Kanta Gaihre and Dyutiman Choudhary
The purpose of the study is to estimate the willingness to pay (WTP) for major chemical fertilizers and revisit the fertilizer subsidy policy in Nepal.
Abstract
Purpose
The purpose of the study is to estimate the willingness to pay (WTP) for major chemical fertilizers and revisit the fertilizer subsidy policy in Nepal.
Design/methodology/approach
We surveyed 619 households from six districts and assessed farmers’ WTP for urea, diammonium phosphate (DAP) and muriate of potash (MOP) during the fertilizer crisis. Our study elicited the WTP for fertilizers when fertilizers were not available on the market. A modified payment card approach was used to elicit farmers’ WTP.
Findings
The study found that farmers who buy fertilizer from agrodealers, buy from gray markets, have bank accounts, are willing to take a risk, have strong or medium economic conditions and incur higher travel costs have a higher WTP for fertilizers. Farmers in sampled areas, on average, are willing to pay 31 percent more for urea, 13 percent more for DAP and 19 percent more for MOP than the government recommended fertilizer price.
Research limitations/implications
The design of the payment card and the estimation techniques used to fit the valuation function are likely to influence WTP.
Originality/value
Overall, literature on households’ WTP for fertilizers in developing countries is scarce. Our study contributes to the knowledge of WTP for fertilizers.
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Kevin L. Papiorek and Martin R.W. Hiebl
Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this…
Abstract
Purpose
Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation.
Design/methodology/approach
A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis.
Findings
The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation.
Originality/value
Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.
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Mariam AlKandari and Imtiaz Ahmad
Solar power forecasting will have a significant impact on the future of large-scale renewable energy plants. Predicting photovoltaic power generation depends heavily on climate…
Abstract
Solar power forecasting will have a significant impact on the future of large-scale renewable energy plants. Predicting photovoltaic power generation depends heavily on climate conditions, which fluctuate over time. In this research, we propose a hybrid model that combines machine-learning methods with Theta statistical method for more accurate prediction of future solar power generation from renewable energy plants. The machine learning models include long short-term memory (LSTM), gate recurrent unit (GRU), AutoEncoder LSTM (Auto-LSTM) and a newly proposed Auto-GRU. To enhance the accuracy of the proposed Machine learning and Statistical Hybrid Model (MLSHM), we employ two diversity techniques, i.e. structural diversity and data diversity. To combine the prediction of the ensemble members in the proposed MLSHM, we exploit four combining methods: simple averaging approach, weighted averaging using linear approach and using non-linear approach, and combination through variance using inverse approach. The proposed MLSHM scheme was validated on two real-time series datasets, that sre Shagaya in Kuwait and Cocoa in the USA. The experiments show that the proposed MLSHM, using all the combination methods, achieved higher accuracy compared to the prediction of the traditional individual models. Results demonstrate that a hybrid model combining machine-learning methods with statistical method outperformed a hybrid model that only combines machine-learning models without statistical method.
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Amine El Badlaoui and Mariam Cherqaoui
This paper aims to determine whether audit opinions in Morocco, an emerging market, are value relevant to the stock market, through the investigation of the market reaction to the…
Abstract
Purpose
This paper aims to determine whether audit opinions in Morocco, an emerging market, are value relevant to the stock market, through the investigation of the market reaction to the issuance of modified audit opinions (MAOs).
Design/methodology/approach
The event study approach is used. The data are derived from the financial reports of listed companies on the Casablanca Stock Exchange over a period of 10 years from 2010 to 2019.
Findings
This paper does not find evidence that the market reacts to the issuance of MAOs when grouped together. When partitioning the sample by types, there is an evidence of a stock market reaction to qualified audit opinions and the qualified audit opinions with observation paragraph when they are combined with a negative variation of earnings per share. Examination of the impact of different natures of qualifications shows no consistent results and that the market does not distinguish between natures of qualifications.
Research limitations/implications
These results may be due to the fact that some investors have information about the audit opinion long before it is made public, due to privileged access to audit opinions, or that investors underestimate audit opinions relative to other financial indicators.
Originality/value
This study contributes to the existing literature by investigating an emerging market, not previously tested, after the introduction of several regulatory reforms in Moroccan market aimed at enhancing transparency in financial reporting. It refines the market reaction models used in previous studies by using both ordinary least squares and the Scholes–Williams techniques that correct for the effect of thin trading on the market index. In addition, special attention is given to studying the market reaction to each type of MAOs and to each natures of qualifications.
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