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1 – 10 of over 4000Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in…
Abstract
Purpose
Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in supply chain finance (SCF). Blockchain technology features have the potential to solve accounting problems. This research focuses on exploring how blockchain technology provides solutions to overcome the barriers of accounting process in SCF. The benefits, opportunities, costs and risks related to blockchain adoption are also explored.
Design/methodology/approach
Multi-case study and qualitative methods are used with a framework based on blockchain role to overcome the accounting process barriers. Ten blockchain projects in SCF and 29 interviews of participants as a unit of analysis are considered.
Findings
The findings indicate that blockchain technology offers solutions to solve accounting, accountability and assurance problems in SCF. Validity, verification, smart contracts, automation and enduring data on trade transactions potentially solve those barriers. However, it is also necessary to consider costs such as implementation, technology, education and integration costs. Then there are possible risks such as regulatory compliance, operational, code development and scalability risk. This finding reflects the current status of blockchain technology roles in SCF.
Research limitations/implications
This study unveils blockchain's SCF accounting potential, emphasizing multi-case method limitations and future research prospects. Diverse contexts challenge findings' applicability, warranting cross-industry studies for deeper insights. Addressing selection bias and integrating quantitative measures can enhance understanding of blockchain's accounting impact.
Practical implications
Accounting professionals can get an idea of the future direction and impact of blockchain technology on accounting, accountability and assurance processes.
Originality/value
This study provides initial findings on the potential, costs and risks of blockchain that is beneficial for parties involved in SCF, especially for banks and insurance underwriters. In addition, the findings also provide direction for the contribution of blockchain technology to accounting theory in the future.
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Patricia Virella and Sarah Woulfin
In this study, we illuminate how techniques can be incorporated into interview protocols when conducting research with educational leaders who are being asked to discuss their…
Abstract
Purpose
In this study, we illuminate how techniques can be incorporated into interview protocols when conducting research with educational leaders who are being asked to discuss their experiences in crises.
Design/methodology/approach
We interviewed seven researchers about their role as a researcher in collecting data on a crisis event from participants. Our analysis concentrated on several key components of the interview.
Findings
In presenting our findings on how scholars can adopt a caring and just approach to interview studies with leaders regarding crises, we portray how this approach can be melded into research design, interview protocol and interview techniques.
Originality/value
We illuminate that specific interview techniques are required when interviewing participants who have undergone and survived crises in their work, and we recommend the use of this protocol especially when an interview requires researchers to “handle with care.”
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Gonzalo Lorenzo, Juan Antonio López-Núñez, Alejandro Lorenzo-Lledó and Jesús López-Belmonte
The aim of the study is to conduct a thematic review of assessment tools and types of activities in the application of robotics to autistic students during the period 1996–2021…
Abstract
Purpose
The aim of the study is to conduct a thematic review of assessment tools and types of activities in the application of robotics to autistic students during the period 1996–2021 using Web of Science and Scopus. The sample consisted of 119 documents.
Design/methodology/approach
Nowadays, emerging technologies have become increasingly prevalent across various fields of knowledge. In this regard, robotics is being increasingly applied in the educational environment. The characteristics of this tool are the ones that best suit the needs of autistic students.
Findings
Results reveal that 16.80% of the studies used automatic measurement systems, whilst 15.96% of the studies used user observation and recording techniques. As for the tasks, 37.80% were focussed on imitation tasks. Amongst the practical implications is the need to include tasks that could be developed collaboratively in the regular classroom.
Originality/value
With this research, it is intended to disseminate in the scientific community what are the characteristics that should have the interaction activities between a robot and autistic students. In addition, the type of tool needed to evaluate the improvements in the interaction is proposed.
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Renan Ribeiro Do Prado, Pedro Antonio Boareto, Joceir Chaves and Eduardo Alves Portela Santos
The aim of this paper is to explore the possibility of using the Define-Measure-Analyze-Improve-Control (DMAIC) cycle, process mining (PM) and multi-criteria decision methods in…
Abstract
Purpose
The aim of this paper is to explore the possibility of using the Define-Measure-Analyze-Improve-Control (DMAIC) cycle, process mining (PM) and multi-criteria decision methods in an integrated way so that these three elements combined result in a methodology called the Agile DMAIC cycle, which brings more agility and reliability in the execution of the Six Sigma process.
Design/methodology/approach
The approach taken by the authors in this study was to analyze the studies arising from this union of concepts and to focus on using PM tools where appropriate to accelerate the DMAIC cycle by improving the first two steps, and to test using the AHP as a decision-making process, to bring more excellent reliability in the definition of indicators.
Findings
It was indicated that there was a gain with acquiring indicators and process maps generated by PM. And through the AHP, there was a greater accuracy in determining the importance of the indicators.
Practical implications
Through the results and findings of this study, more organizations can understand the potential of integrating Six Sigma and PM. It was just developed for the first two steps of the DMAIC cycle, and it is also a replicable method for any Six Sigma project where data acquisition through mining is possible.
Originality/value
The authors develop a fully applicable and understandable methodology which can be replicated in other settings and expanded in future research.
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Andreia C.B. Ferreira, Ricardo Gouveia Rodrigues, Ana R. Gouveia, Oliva M.D. Martins, Hugo Ferreira, João Alfredo Pereira and Paulo Duarte
The use of insects as food is a proposed solution for the increased demand for food worldwide, but it lacks acceptance because of restrictive emotional factors. This article aims…
Abstract
Purpose
The use of insects as food is a proposed solution for the increased demand for food worldwide, but it lacks acceptance because of restrictive emotional factors. This article aims to understand better customers' emotions’ role in considering and consuming insect-based food.
Design/methodology/approach
To assess their acceptance, an experiment was developed with 38 participants living in Portugal to identify how people feel when consuming processed insect bars compared to cereal bars (of equal flavour). A video was recorded “before”, “during” and “after” the consumption of such foods, and the triggered emotions and affective states were identified using the Facial Action Coding System (FACS) and the circumplex model of affect, respectively. After consumption, the Self-Assessment Manikin (SAM) was asked to be completed.
Findings
It was observed that the valence and arousal of the emotions and affective states triggered during consumption were higher in the insect bar than in the cereal bar. Its consumption resulted in surprise and a positive evaluation. Processed insect-based foods may result in a potentially increased acceptance of this new food alternative in the market.
Originality/value
Prior studies briefly identified disgust as a primary emotion activated by insect-based food. The current research deeply studied emotional responses to insect-based processed foods in the Western world using the dimensional emotional models. This study offers arguments for the insect-based food industry to invest in processed food justified by its potential for acceptance. In addition, it motivates further research focused on other insect-based products (e.g. non-processed ones).
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Exposing the hidden lives of female public relations (PR) practitioners requires deep connection with those lives. Stories need to be uncovered, interrogated, and ultimately told…
Abstract
Exposing the hidden lives of female public relations (PR) practitioners requires deep connection with those lives. Stories need to be uncovered, interrogated, and ultimately told, to shine a light on the lived experiences of those working in PR. The methods used to collect these stories require deep immersion in the field and the ethnographic method is ideal for this. Ethnographic research methods have long been utilised to gain insights into the lived experiences of individuals and communities. This chapter provides an understanding of the strengths and limitations of ethnographic research methods in capturing the nuances of women's experiences of working in PR.
Organisational ethnography is an established field in business studies and has been used to investigate disciplines cognate to PR, including advertising and media, but, to date, has failed to be fully explored in PR research. This chapter examines the potential for ethnography to open new areas of PR theory and considers its potential as a means of bridging the gap between PR theory and practice.
Ethnography is not without its limitations; key concerns surround objectivity, the role of the researcher, and that of the participant, and ethics. Nonetheless, this method would appear to offer huge potential for the study of PR practices; the diverse nature of the sector makes it a rich area to study.
This chapter explores the potential of this method to offer an opportunity to investigate areas such as working practices, ethics in practice, power, gender, diversity, and culture.
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Nathalie Schieb-Bienfait and Sandrine Emin
The policies in creative and cultural industries (CCIs) are often based on an implicit assumption that work in the cultural and creative sectors is ‘good work’ and dominant…
Abstract
The policies in creative and cultural industries (CCIs) are often based on an implicit assumption that work in the cultural and creative sectors is ‘good work’ and dominant discourses tend to over-celebrate entrepreneurship. The authors argue that enough attention has been paid to the real work in CCIs. The stake is to better address the symptoms observed for a sustainable and inclusive economy in the CCIs. Through the entrepreneurship-as-practice perspective, the authors document the professionalisation difficulties in music sector, with a qualitative study in a French city, with a particular focus on the marginalisation experienced by the young artists. With the identification of their work specificities and the tendencies for the twenty-first century, the authors point out the diversity of the tasks, the multi-activity and collective practices and the need for some innovative support organisational forms to develop training and skilling (both artistic and entrepreneurial).
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The purpose of this paper is to test if activism by civil society organisations (CSOs hereafter) in successfully mobilising resistance to the Government of Ghana…
Abstract
Purpose
The purpose of this paper is to test if activism by civil society organisations (CSOs hereafter) in successfully mobilising resistance to the Government of Ghana “collateralization” of gold resources and other mineral royalties in 2020 (dubbed the “Agyapa deal”) espouse tenets of Foucault’s (2009) “governmentality” and “counter conduct” dispositions.
Design/methodology/approach
This paper draws on Dean’s (1999) discussion of government analytics to highlight how CSO activism can simultaneously challenge government practice and share in it. This paper uses an evidence-based and interpretive qualitative content analysis approach. This paper relied on secondary data sources from 1 January 2020 to 21 August 2021. Data collection involved an extensive review of secondary materials concerning the Agyapa deal, relying on the author's local knowledge to identify the likely sources of information.
Findings
This paper exposes how the counteractions of CSOs, underpinned by the desire for so-called “good governance”, invariably extend governmentality and other neo-liberal ideals. In this case, CSOs' actions espoused the ideals of marketisation, extended governable spaces, engrained subjectivation and treated citizens as incapable of formulating and advancing their desires without overt help. Secondly, it provides evidence that massive deployment of accountability and other calculable practices, however wilful, complement efforts at shaping public opinion.
Practical implications
CSO counter-conduct is merely symbolic rather than substantive. Substantive counter-conduct requires the citizenry to actively lead the problematisation process, holding CSOs accountable for acting on their behalf. The current trajectory where CSO accountability is primarily to their international financiers, predominantly neo-liberal advocates, raises questions about “in whose interest they seek another form of governance?” Practically, the splinter of interests that may emanate from citizenry directly led counter-conduct can affect garnering the critical mass needed to force a policy change. That said, however, there is a case for citizenry “making themselves” rather than “being made” within the governmentality process.
Originality/value
To the best of the author’s knowledge, this is the first application of the Foucauldian and Dean framework to a data set from Ghana.
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Walaa AlKhader, Raja Jayaraman, Khaled Salah, Andrei Sleptchenko, Jiju Antony and Mohammed Omar
Quality 4.0 (Q4.0) leverages new emerging technologies to achieve operational excellence and enhance performance. Implementing Q4.0 in digital manufacturing can bring about…
Abstract
Purpose
Quality 4.0 (Q4.0) leverages new emerging technologies to achieve operational excellence and enhance performance. Implementing Q4.0 in digital manufacturing can bring about reliable, flexible and decentralized manufacturing. Emerging technologies such as Non-Fungible Tokens (NFTs), Blockchain and Interplanetary File Storage (IPFS) can all be utilized to realize Q4.0 in digital manufacturing. NFTs, for instance, can provide traceability and property ownership management and protection. Blockchain provides secure and verifiable transactions in a manner that is trusted, immutable and tamper-proof. This research paper aims to explore the concept of Q4.0 within digital manufacturing systems and provide a novel solution based on Blockchain and NFTs for implementing Q4.0 in digital manufacturing.
Design/methodology/approach
This study reviews the relevant literature and presents a detailed system architecture, along with a sequence diagram that demonstrates the interactions between the various participants. To implement a prototype of the authors' system, the authors next develop multiple Ethereum smart contracts and test the algorithms designed. Then, the efficacy of the proposed system is validated through an evaluation of its cost-effectiveness and security parameters. Finally, this research provides other potential applications and scenarios across diverse industries.
Findings
The proposed solution's smart contracts governing the transactions among the participants were implemented successfully. Furthermore, the authors' analysis indicates that the authors' solution is cost-effective and resilient against commonly known security attacks.
Research limitations/implications
This study represents a pioneering endeavor in the exploration of the potential applications of NFTs and blockchain in the attainment of a comprehensive quality framework (Q4.0) in digital manufacturing. Presently, the body of research on quality control or assurance in digital manufacturing is limited in scope, primarily focusing on the products and production processes themselves. However, this study examines the other vital elements, including management, leadership and intra- and inter-organizational relationships, which are essential for manufacturers to achieve superior performance and optimal manufacturing outcomes.
Practical implications
To facilitate the achievement of Q4.0 and empower manufacturers to attain outstanding quality and gain significant competitive advantages, the authors propose the integration of Blockchain and NFTs into the digital manufacturing framework, with all related processes aligned with an organization's strategic and leadership objectives.
Originality/value
This study represents a pioneering endeavor in the exploration of the potential applications of NFTs and blockchain in the attainment of a comprehensive quality framework (Quality 4.0) in digital manufacturing. Presently, the body of research on quality control or assurance in digital manufacturing is limited in scope, primarily focusing on the products and production processes themselves. However, this study examines the other vital elements, including management, leadership and intra- and inter-organizational relationships, which are essential for manufacturers to achieve superior performance and optimal manufacturing outcomes.
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