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1 – 10 of 245Manoj Chatpibal, Wornchanok Chaiyasoonthorn and Singha Chaveesuk
This study aims to develop a conceptual framework for the role of chief financial officer (CFO) in an ever-changing environment. As previous research focused on responding to…
Abstract
Purpose
This study aims to develop a conceptual framework for the role of chief financial officer (CFO) in an ever-changing environment. As previous research focused on responding to specific crises, there have been theoretical and practical gaps in the role of CFO. The study's goal is to fill a critical gap by developing a comprehensive and integrated set of roles to assist the CFO in a constantly changing environment.
Design/methodology/approach
Using a grounded theory approach, semi-structured interviews and observations were conducted with 21 CFOs from various industries in Thailand, including foreign multinational corporations and domestic companies with international operations. CFOs were asked how they frame their roles in the face of an ever-changing environment and how they prepare for the future.
Findings
The iCFO model is developed, which identifies the critical “core” roles of the CFO in securing the business foundation, as well as the “future opportunities” roles that function as growth engines for long-term business strength. The research delves into the importance of integrity, ethical mindset and corporate governance in the role of the CFO. The iCFO model is designed to help guide future research and provide practical applications for CFOs in both domestic and international contexts. The term “core” refers to the CFO’s primary responsibilities, which include driving profitability, managing risks and optimizing business performance. The “future opportunities” component focuses on the roles that CFOs can play in strengthening the future of business by optimizing investment efficiency, driving digital transformation and being the CEO’s business partner. The findings also emphasized “integrity,” which must encompass all decisions, actions or recommendations made by the CFO.
Originality/value
The study offers unique perspectives on an emerging economy, providing new insights. Through interviews with 21 CFOs, it contributes empirical evidence on the development of roles in accounting and finance, emphasizing good governance practices. The findings highlight the integrated role of the CFO and their self-reflection on their value within the company. Significantly, the study's implications are relevant and applicable to a global audience, particularly in developing economies that prioritize growth. Future studies could incorporate integrated thinking into the iCFO model to address social, environmental and economic factors, making it more universally relevant. Additionally, exploring the adoption of the chief value officer context in developing markets could enable CFOs to expand their focus beyond financial metrics, embracing a comprehensive approach to value creation. By integrating these concepts into the iCFO model, CFOs can effectively drive sustainable and impactful business outcomes on a global scale.
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Jani Koskinen, Kai Kristian Kimppa, Janne Lahtiranta and Sami Hyrynsalmi
The competition in the academe has always been tough, but today, the academe seems to be more like an industry than an academic community as academics are evaluated through…
Abstract
Purpose
The competition in the academe has always been tough, but today, the academe seems to be more like an industry than an academic community as academics are evaluated through quantified and economic means.
Design/methodology/approach
This article leans on Heidegger’s thoughts on the essence of technology and his ontological view on being to show the dangers that lie in this quantification of researchers and research.
Findings
Despite the benefits that information systems (ISs) offer to people and research, it seems that technology has made it possible to objectify researchers and research. This has a negative impact on the academe and should thus be looked into especially by the IS field, which should note the problems that exist in its core. This phenomenon of quantified academics is clearly visible at academic quantification sites, where academics are evaluated using metrics that count their output. It seems that the essence of technology has disturbed the way research is valued by emphasising its quantifiable aspects. The study claims that it is important to look for other ways to evaluate researchers rather than trying to maximise research production, which has led to the flooding of articles that few have the time or interest to read.
Originality/value
This paper offers new insights into the current phenomenon of quantification of academics and underlines the need for critical changes if in order to achieve the academic culture that is desirable for future academics.
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James Guthrie, Francesca Manes-Rossi, Rebecca Levy Orelli and Vincenzo Sforza
This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over…
Abstract
Purpose
This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over that time, PMM has emerged as an influential force in universities that impacts their operations and redefines their identity.
Design/methodology/approach
A structured literature review approach was used to analyse a sample of articles on PMM research from a broad range of disciplines over four decades. This was undertaken to understand the impacts of PMM practices on universities, highlight changes over time and point to avenues for future research.
Findings
The analysis highlights the fact that research on PMM in universities has grown significantly over the 40 years studied. We provide an overview of published articles over four decades regarding content, themes, theories, methods and impacts. We provide an empirical basis for discussing past, present and future university PMM research. The future research avenues offer multiple provocations for scholars and policymakers, for instance, PMM implementation strategies and relationships with various government programs and external evaluation and the role of different actors, particularly academics, in shaping PMM systems.
Originality/value
Unlike a traditional literature review, the structured literature review method can develop insights into how the field has changed over time and highlight possible future research. The sample for this literature review differs from previous reviews in covering a broad range of disciplines, including accounting.
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Devid Jegerson and Charilaos Mertzanis
In the evolving landscape of global remittances, this study systematically explores cryptocurrency's transformative impact on remittance services through a comprehensive…
Abstract
Purpose
In the evolving landscape of global remittances, this study systematically explores cryptocurrency's transformative impact on remittance services through a comprehensive literature review and bibliometric analysis.
Design/methodology/approach
Through meticulous PRISMA-guided analysis, the research identifies cryptocurrency technology as a pivotal force in enhancing remittance efficiency, reducing costs and broadening access contributing significantly to financial inclusion.
Findings
Findings revealed that cryptocurrency technology could significantly enhance remittance services, offering improved efficiency, reduced costs and increased accessibility. This suggests a transformative potential for financial inclusion, presenting a compelling case for broader adoption and regulatory support to leverage these benefits effectively.
Research limitations/implications
By integrating recent research, this work underlines the urgent need for broader adoption and regulatory support to leverage these benefits effectively. It offers novel insights for institutions and policymakers, highlighting the potential for technology adoption in remittances to enhance financial inclusivity.
Originality/value
More cryptocurrency studies are needed to concentrate on remittance markets. Thus, this investigation constitutes a unique addition to the field. Additional investigation in this domain presents significant possibilities for future exploration and progress.
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This study offers an in-depth examination of Google Bard, an advanced artificial intelligence chatbot created by Google, focusing specifically on its potential impact on academic…
Abstract
This study offers an in-depth examination of Google Bard, an advanced artificial intelligence chatbot created by Google, focusing specifically on its potential impact on academic research. This discussion aims to comprehensively explore the features of Google Bard, highlighting its capabilities in data management, facilitating collaborative discussions, and enhancing accessibility to complex research. In addition to the aforementioned positive characteristics, we will also delve into the limitations and ethical considerations associated with this innovative device. The functionality of the system is constrained by the limitations imposed by its pre-established algorithms and training data. In addition, there are significant concerns regarding data privacy, potential biases in its responses stemming from its training data, and the wider societal implications associated with a heavy reliance on machine-generated content. Ensuring responsible and ethical utilization of Bard necessitates Google's provision of transparent communication regarding its development process. In light of the prominent functionalities demonstrated by Google Bard, it is imperative for researchers to engage in a rigorous examination of the information it presents, thereby safeguarding against the inadvertent propagation of misinformation or biased viewpoints. This will lay the groundwork for its effective integration into the academic research methodology.
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Eeva Vuorivirta-Vuoti, Suvi Kuha and Outi Kanste
Coronavirus disease (COVID-19) has challenged leadership in hospitals worldwide. The experiences of leadership during the pandemic changed leadership significantly. This study…
Abstract
Purpose
Coronavirus disease (COVID-19) has challenged leadership in hospitals worldwide. The experiences of leadership during the pandemic changed leadership significantly. This study aims to describe nurse leaders’ perceptions of what future leadership in hospital settings in the post-pandemic era needs to be like.
Design/methodology/approach
A qualitative descriptive study was used. A total of 20 nurse leaders from the Finnish central hospital were interviewed from June to October 2021. The data were analysed using inductive content analysis.
Findings
The analysis revealed five main categories describing nurse leaders’ perceptions of future leadership in hospital settings in the post-pandemic era: digitalisation and hybrid working culture, development of sustainable working conditions, moving smoothly to the post-pandemic era, dissolution of traditional regimes of organisation and flexibility in leadership.
Practical implications
In the post-pandemic era, the constantly changing demands and challenges currently facing healthcare systems have significantly increased the complexity of hospital organisations. This requires critical evaluation and change to traditional leadership. Enhancing flexibility and authenticity in leadership, strengthening competencies, implementing a wide range of digital resources and increasing the appeal of the nursing profession to build the next generation of nurses – all of these are needed to provide sustainability in future healthcare.
Originality/value
The results identify the critical points of leadership that need to be developed for future challenges and for maintaining a sufficient supply of qualified professionals. Acting on this information will enhance flexibility in organisations and lead to acceleration of changes and the development of new kinds of leadership in the future
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Ebrahim Vatan, Gholam Ali Raissi Ardali and Arash Shahin
This study aims to investigate the effects of organizational culture factors on the selection of software process development models and develops a conceptual model for selecting…
Abstract
Purpose
This study aims to investigate the effects of organizational culture factors on the selection of software process development models and develops a conceptual model for selecting and adopting process development models with an organizational culture approach, using 12 criteria and their sub-criteria defined in Fey and Denison’s model (12 criteria).
Design/methodology/approach
The research hypotheses were investigated using statistical analysis, and then the criteria and sub-criteria were selected based on Fey and Denison’s model and the experts’ viewpoints. Afterward, the organizational culture of the selected company was measured using the data from 2016 and 2017, based on Fey and Denison’s questionnaire. Due to the correlation between the criteria, using the decision-making trial and evaluation technique, the correlation between sub-criteria were determined, and by analytical network process method and using Super-Decision software, the process development model was preferred to the 12 common models in information systems development.
Findings
Results indicated a significant and positive effect of organizational culture factors (except the core values factor) on the selection of development models. Also, by changing the value of organizational culture, the selected process development model changed either. Sensitivity analysis performed on the sub-criteria implied that by changing and improving some sub-criteria, the organization will be ready and willing to use the agile or risk-based models such as spiral and win-win models. Concerning units where the mentioned indicators were at moderate and low limits, models such as waterfall, V-shaped and incremental worked more appropriately.
Originality/value
While many studies were performed in comparing development models and investigating their strengths and weaknesses, and the impact of organizational culture on the success of information technology projects, literature indicated that the impact of organizational sub-culture prevailing in the selection of development process models has not been investigated. In this study, new factors and indicators were addressed affecting the selection of development models with a focus on organizational culture. Correlation among the factors and indicators was also investigated and, finally, a conceptual model was proposed for proper adoption of the models and methodologies of system development.
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Nannan Xi, Juan Chen, Filipe Gama, Henry Korkeila and Juho Hamari
In recent years, there has been significant interest in adopting XR (extended reality) technologies such as VR (virtual reality) and AR (augmented reality), particularly in…
Abstract
Purpose
In recent years, there has been significant interest in adopting XR (extended reality) technologies such as VR (virtual reality) and AR (augmented reality), particularly in retail. However, extending activities through reality-mediation is still mostly believed to offer an inferior experience due to their shortcomings in usability, wearability, graphical fidelity, etc. This study aims to address the research gap by experimentally examining the acceptance of metaverse shopping.
Design/methodology/approach
This study conducts a 2 (VR: with vs. without) × 2 (AR: with vs. without) between-subjects laboratory experiment involving 157 participants in simulated daily shopping environments. This study builds a physical brick-and-mortar store at the campus and stocked it with approximately 600 products with accompanying product information and pricing. The XR devices and a 3D laser scanner were used in constructing the three XR shopping conditions.
Findings
Results indicate that XR can offer an experience comparable to, or even surpassing, traditional shopping in terms of its instrumental and hedonic aspects, regardless of a slightly reduced perception of usability. AR negatively affected perceived ease of use, while VR significantly increased perceived enjoyment. It is surprising that the lower perceived ease of use appeared to be disconnected from the attitude toward metaverse shopping.
Originality/value
This study provides important experimental evidence on the acceptance of XR shopping, and the finding that low perceived ease of use may not always be detrimental adds to the theory of technology adoption as a whole. Additionally, it provides an important reference point for future randomized controlled studies exploring the effects of technology on adoption.
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Anxia Wan, Qianqian Huang, Ehsan Elahi and Benhong Peng
The study focuses on drug safety regulation capture, reveals the inner mechanism and evolutionary characteristics of drug safety regulation capture and provides suggestions for…
Abstract
Purpose
The study focuses on drug safety regulation capture, reveals the inner mechanism and evolutionary characteristics of drug safety regulation capture and provides suggestions for effective regulation by pharmacovigilance.
Design/methodology/approach
The article introduces prospect theory into the game strategy analysis of drug safety events, constructs a benefit perception matrix based on psychological perception and analyzes the risk selection strategies and constraints on stable outcomes for both drug companies and drug regulatory authorities. Moreover, simulation was used to analyze the choice of results of different parameters on the game strategy.
Findings
The results found that the system does not have a stable equilibrium strategy under the role of cognitive psychology. The risk transfer coefficient, penalty cost, risk loss, regulatory benefit, regulatory success probability and risk discount coefficient directly acted in the direction of system evolution toward the system stable strategy. There is a critical effect on the behavioral strategies of drug manufacturers and drug supervisors, which exceeds a certain intensity before the behavioral strategies in repeated games tend to stabilize.
Originality/value
In this article, the authors constructed the perceived benefit matrix through the prospect value function to analyze the behavioral evolution game strategies of drug companies and FDA in the regulatory process, and to evaluate the evolution law of each factor.
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