Search results

Alongside its remarkable growth, problematic Bitcoin investment (BI) behavior and its associated negative consequences have become prevalent, and only a few studies have examined it. Therefore, this study aims to examine problematic BI behavior by investigating its specific antecedents and consequences and identifying which antecedents were more influential in it. In addition, we also examine the role of financial literacy on the relationship between the antecedents and problematic BI behavior.

We collected survey data from 413 investors with Bitcoin investment experience in 2018, when a Bitcoin frenzy occurred. The partial least squares method was used to test the proposed research model.

The results show that prudent, negative urgency, overexpectation and sensation seeking are positively associated with problematic BI behavior, while restraint is negatively associated. Problematic BI behavior is negatively related to investor well-being. Our findings also indicate that both objective and subjective financial literacy moderate the relationship between the antecedents and problematic BI behavior. Four types of investors in terms of their objective and subjective Bitcoin knowledge show different patterns in the relationship between the antecedents and problematic BI behavior.

This study offers insights for researchers by providing a deeper understanding of the contextual antecedents of problematic BI behavior and the role of financial literacy in it. This study provides detailed implications for financial institutions, policymakers, and regulators to guide rational Bitcoin investment behaviors.

New digital technologies are reshaping the business landscape and accounting work. This paper aims to investigate how incorporating more data and new data analytics (DA) tools impacts the role and use of judgment in financial due diligence (FDD).

The paper reports findings from a field study at a Big Four accounting firm in Sweden (“DealCo”). The primary data includes semi-structured interviews, observations and other meetings. Theoretically, it draws on Dewey’s The Logic of Judgments of Practise and Logic: The Theory of Inquiry and distinguishes between theoretical (what is probably true) and practical judgment (what to do).

In DealCo’s FDD practice, using more data and new DA tools meant that the realm of possibility had expanded significantly. To manage the newfound abundance and to use DA effectively, DealCo’s advisors invoked practical and theoretical judgments in different stages and areas of the data-driven FDD. The paper identifies four critical uses of judgment: Setting priorities and exercising restraint (practical judgment) and forming hypotheses and doing sense checks (theoretical judgment). In these capacities, practical judgment and theoretical judgment were essential in transforming raw data into actionable insights and, in effect, an indeterminate situation into a determinate one.

The study foregrounds the practical dimension of knowledge production for decision-making and contributes to a better understanding of the role, use and importance of accounting professionals’ judgment in a data-driven world.

No country is free from financial crime issues. Therefore, this paper aims to discover how to control financial crime from the perspective of national culture.

This study conducted a bibliometric approach and systematic literature review analysis of 47 publications in the Scopus database.

Bibliometric and content analyses show that national culture is more often associated with tax evasion, money laundering and corruption. The role of national culture is less investigated currently in the schemes of financial statement crime, workplace fraud and cybercrime. Overall, the study concludes financial crime can be prevented by developing a culture that supports anti-fraud measures. These include individualized country profiles, feminism, low power distance, tolerance for uncertainty, short-term orientation and restraint.

This research provides clear knowledge of the role of the six dimensions of national culture in fighting financial crime. Finally, this study is also valuable for decision-making in designing more effective financial crime prevention programs.

This study explores the evolutionary relationship between multimarket contact (MMC) and competitive actions among multinational corporations (MNCs). It aims to enhance the understanding of international market competition by incorporating insights into dynamic competition and parent–subsidiary relationships.

A structured content analysis was used to identify the competitive actions of global shipping liners. The dataset includes 8,204 actions identified across nine global arenas. Data were collected from 6,553 monthly news articles on Alphaliner. The period covered is from January 1, 2015, to June 30, 2023.

The results indicate that a higher degree of MMC leads to greater competitive aggressiveness, supporting the combination of mutual forbearance and the Red Queen effect. Additionally, market importance triggers the mutual forbearance effect, whereas competitive rivalry is weaker for overlapping cross-market contacts. Furthermore, local competitive intensity increases MNCs' contact and echoes the Red Queen effect, especially for subsidiaries facing increasing pressure from local responsiveness.

Limitations include reliance on Alphaliner, potential inaccuracies from proxy variables, and unmeasured headquarters–subsidiary interactions. Future research should explore other industries and extend the study period for broader applicability and generalization.

By interlacing mutual forbearance with the Red Queen effect within a coopetition framework, managers can devise strategies to balance competition and collaboration, thereby ensuring long-term viability and growth in global markets.

This study extends the concept of MMC to the context of global shipping liners, a previously underexplored sector. Unlike earlier research, this study empirically examines MMC dynamics globally and integrates mutual forbearance and the Red Queen effect.

With digitisation, a new kind of inequality has emerged in society between people and groups of people. A lack of digital inclusion creates challenges for the economic and social development of society and citizen participation. This study analyses how the country-level cultural factors defined by Hofstede are associated with citizens' digital skills and internet usage and how they moderate the effects of age, gender, educational level and income level.

This comparative cross-sectional study examines digital inclusion in 22 European countries. Data from the European Social Survey (N = 37,602) are analysed using a two-level regression analysis.

The study found significant effects of demographic and socio-economic factors and country-level indulgence on digital skills and internet usage. In addition, the study shows that a high value on the indulgence index moderates the negative effect of age.

The digital divide has been studied widely with regard to individual-level influencing factors and international comparisons. The significance of Hofstede’s cultural dimensions in terms of digitisation and digital divides has also been confirmed in previous studies. However, there is a lack of analysis combining the effects of country-level culture and individual-level demographic and socio-economic factors on citizens' digital skills and internet usage. Generally, the research emphasises the significance of national culture in digital inclusion and especially in supporting the digital inclusion of older adults.

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

The purpose of this paper is to investigate the relationship between culture and entrepreneurial orientation (EO) in informal enterprises and the moderating role of their survival intent.

This paper used Hofstede's national culture framework and theory of EO to develop a novel conceptual framework. The data were collected using a survey from a sample of 385 informal enterprises and analyzed using partial least square structural equation modelling.

The findings of this paper confirmed that power distance, uncertainty avoidance and normative orientation negatively affect EO in contrast with the positive effect of individualism and masculinity. Although power distance and uncertainty avoidance negatively affect an EO, the findings showed that survival intent weakens the negative nexus between these variables and strengthens the positive effect of individualism and masculinity on EO.

Although this study examined how survival intent moderates the nexus between national culture and EO across informal enterprises in emerging economies, the data were collected in Nigeria only. This study also examined EO in aggregate and considered only one sector.

This study recommends that policymakers and practitioners understand the important links between firms' characteristics, culture and EO while designing training programs, policies and procedures. Doing so will support the successful implementation of entrepreneurship programs, address the prevailing entrepreneurial needs and cultural deficits across enterprises and promote the efficient allocation of resources.

This paper extends Hofstede's framework of national culture and EO in the context of informal enterprises in emerging economies by examining the nexus between national culture and EO, moderated by survival intent.

The purpose of this study is to further investigate the potential benefits brought about by the development of modern technology in the steel construction industry. Specifically, the study focuses on the optimization of tapered members for pre-engineered steel structures, aligning with Eurocode 3 standards. By emphasizing the effectiveness of material utilization in construction, this research aims to enhance the structural performance and safety of buildings. Moreover, it recognizes the pivotal role played by such advancements in promoting economic growth through the reduction of material waste, optimization of cost-efficiency and support for sustainable construction practices.

Structural performance at initial analysis and final analysis of the selected critical frame were carried out using Dlubal RSTAB 8.18. The structural frame stability and sway imperfections were checked based on MS EN1993-1-1:2005 (EC3). To assess the structural stability of the portal frame using MS EN 1993-1-1:2005 (EC3), cross-sectional resistance and member buckling resistance were verified based on Clause 6.2.4 – Compression, Clause 6.2.5 – Bending Moment, Clause 6.2.6 – Shear, Clause 6.2.8 – Bending and Shear, Clause 6.2.9 – Bending and Axial Force and Clause 6.3.4 – General Method for Lateral and Lateral Torsional Buckling of Structural Components.

In this study, the cross sections of the web-tapered rafter and column were classified under Class 4. These involved the consideration of elastic shear resistance and effective area on the critical steel sections. The application of the General Method on the verification of the resistance to lateral and lateral torsional buckling for structural components required the extraction of some parameters using structural analysis software. From the results, there was only 5.90% of mass difference compared with the previous case study.

By classifying the web-tapered cross sections of the rafter and column under Class 4, the study accounts for important factors such as elastic shear resistance and effective area on critical steel sections.

This exploratory study aims to examine how wine stakeholders' are adopting innovative advancements in smart industry 4.0 application technology (SI4.0AT) coupled with electronic word-of-mouth (e-WOM) techniques to increase winery visitation and wine sales, prior to and during a global pandemic in the Yarra Valley in Victoria, Australia.

A qualitative interpretivist geographical bounded case study approach was used to collect data from fifteen Victorian wine stakeholder's prior to and during the global pandemic COVID-19. A thematic analysis was applied to interpret participant responses and how they viewed, reacted to and harnessed S14.0AT and e-WOM to continue and increase wine sales.

The findings suggest few wine stakeholders' were actively implementing SI4.0AT prior to the global pandemic, COVID -19. With the forced closure of wineries to visitors across Australia, most small to medium-sized wineries immediately changed their business models to concentrate on domestic e-commerce wine sales and home delivery. To support these new business models, e-WOM techniques were quickly adopted or increased whereas other S14.0AT technologies were not, due to financial restraints.

The number of participants used in this study is a limitation, however, this can be overcome by replicating this study in other wine regions. This research focused on the wine stakeholders' viewpoint only and may not be easily generalised. Future studies may examine the “what” aspect of SI4.0AT is being used and e-WOM content such as investigating what consumers are saying about these wineries, the method of communication and the motivations for consumers to engage with a winery.

The implications for the wine industry and overall results offer insight into the wine stakeholders' perceptions of SI4.0AT and e-WOM and consequent marketing strategy of wineries in the Yarra Valley, Victoria, both pre- and during forced face-to-face winery closures due to a global pandemic. Wineries need to continue to harness and leverage the benefits of e-WOM wine marketing in their marketing strategies and continue to explore the affordability of 4.0 app technology and Tourism 4.0 options.

This study is the first attempt at investigating how wine stakeholders' view; react to and harness SI4.0AT and e-WOM through formalised online marketing strategies which should continue to be investigated in the future.

This research looks into the revolutionary potential of Industry 5.0, healthcare, sustainability and the metaverse, with a focus on the transformation of healthcare firms through cutting-edge technologies such as artificial intelligence (AI) and Internet of Things (IoT). The study emphasizes the significance of sustainability, human-machine collaboration and Industry 5.0 in the development of a technologically advanced, inclusive and immersive healthcare system.

The study surveyed 354 medical professionals and used structural equation modeling (SEM) to investigate healthcare sustainability, Industry 5.0 and the metaverse, emphasizing the integration of modern technology while maintaining ethical issues.

The findings highlight Industry 5.0’s and the metaverse’s transformational potential in healthcare firms. The study finds that human centricity (HC) has only a minor direct impact on healthcare sustainability, whereas intelligent automation (IA) and innovation (INN) play important roles that are regulated by external factors.

Utilizing IA inside healthcare organizations can result in significant industrial advancements. However, these organizations must recognize the importance of moderating factors and attempt to find a balance between INN and thesev restraints.

This study makes a substantial contribution to the field by investigating the potential of Industry 5.0, healthcare, sustainability and the metaverse. It discusses how these advances can transform healthcare firms, with an emphasis on patient-centered treatment, environmental sustainability and data ethics. The study emphasizes the importance of having a thorough awareness of these trends and their implications for healthcare practices.