Search results

The primary purpose of this paper is to identify the so-called core authors and their publications according to pre-defined criteria and thereby direct the users to the fastest and easiest way to get a picture of the otherwise pervasive field of bankruptcy prediction models. The authors aim to present state-of-the-art bankruptcy prediction models assembled by the field's core authors and critically examine the approaches and methods adopted.

The authors conducted a literature search in November 2022 through scientific databases Scopus, ScienceDirect and the Web of Science, focussing on a publication period from 2010 to 2022. The database search query was formulated as “Bankruptcy Prediction” and “Model or Tool”. However, the authors intentionally did not specify any model or tool to make the search non-discriminatory. The authors reviewed over 7,300 articles.

This paper has addressed the research questions: (1) What are the most important publications of the core authors in terms of the target country, size of the sample, sector of the economy and specialization in SME? (2) What are the most used methods for deriving or adjusting models appearing in the articles of the core authors? (3) To what extent do the core authors include accounting-based variables, non-financial or macroeconomic indicators, in their prediction models? Despite the advantages of new-age methods, based on the information in the articles analyzed, it can be deduced that conventional methods will continue to be beneficial, mainly due to the higher degree of ease of use and the transferability of the derived model.

The authors identify several gaps in the literature which this research does not address but could be the focus of future research.

The authors provide practitioners and academics with an extract from a wide range of studies, available in scientific databases, on bankruptcy prediction models or tools, resulting in a large number of records being reviewed. This research will interest shareholders, corporations, and financial institutions interested in models of financial distress prediction or bankruptcy prediction to help identify troubled firms in the early stages of distress.

Bankruptcy is a major concern for society in general, especially in today's economic environment. Therefore, being able to predict possible business failure at an early stage will give an organization time to address the issue and maybe avoid bankruptcy.

To the authors' knowledge, this is the first paper to identify the core authors in the bankruptcy prediction model and methods field. The primary value of the study is the current overview and analysis of the theoretical and practical development of knowledge in this field in the form of the construction of new models using classical or new-age methods. Also, the paper adds value by critically examining existing models and their modifications, including a discussion of the benefits of non-accounting variables usage.

Drawing on the challenge–hindrance stressor framework and the “too-much-of-a-good-thing” principle, this study examined the curvilinear effects of two emic social challenge stressors (guanxi beliefs and participative decision-making (PDM)) and the moderating effect of an etic social hindrance stressor (perceived organizational politics) on Hong Kong and United States nurses’ job satisfaction.

A quantitative survey method was implemented, with the data provided by 355 Hong Kong nurses and 116 United States nurses. Structural equation modeling was used to examine the degree of measurement equivalence across Hong Kong and US nurses. The proposed model and the research questions were tested using nonlinear structural equation modeling analyses.

The results show that while guanxi beliefs only showed an inverted U-shaped relation on Hong Kong nurses’ job satisfaction, PDM had an inverted U-shaped relation with both Hong Kong and United States nurses’ job satisfaction. The authors also found that Hong Kong nurses experienced the highest job satisfaction when their guanxi beliefs and perceived organization politics were both high.

The results add to the comprehension of the nuances of the often-held assumption of linearity in organizational sciences and support the speculation of social stressors-outcomes linkages.

Managers need to recognize that while the nurturing and development of effective relationships with employees via social interaction are important, managers also need to be aware that too much guanxi and PDM may lead employees to feel overwhelmed with expectations of reciprocity and reconciliation to such an extent that they suffer adverse outcomes and become dissatisfied with their jobs.

First, the authors found that influences of guanxi beliefs and PDM are not purely linear and that previous research may have neglected the curvilinear nature of their influences on job satisfaction. Second, the authors echo researchers’ call to consider an organization’s political context to fully understand employees’ attitudes and reactions toward social interactions at work. Third, the authors examine boundary conditions of curvilinear relationships to understand the delicate dynamics.

The study compares how work-integrated learning (WIL) placement positioning, duration, assessment strategies and environment at three Southern African universities influence engineering students' academic and employability outcomes.

The study used a qualitative case study approach that drew on the principles of collaborative autoethnography (CAE). The researchers reflected on WIL placement practices, structure, assessment, environment and outcomes at their universities and then analysed the reflections using comparative descriptive techniques.

The study reports no uniformity among the universities in positioning WIL placement in the curriculum. It is done during end-of-year vacations, between the penultimate and final year or in the last year. The study found WIL placement positioning does not influence academic outcomes; however, the influence on employability outcomes needs further investigation. Components of WIL placement assessment are similar, presentations, logbooks and reports. However, there are differences in the weightings of the various assessment components and the contribution of the industry supervisor. There is a growing trend towards placing students within universities to mitigate the challenges of limited opportunities of placements available in the industry. The impact of this also needs to be further investigated. Lastly, there are policy-related challenges in placing international students. Work restrictions on student visas limit international students’ access to WIL placement. Southern African universities need to lobby the waivers to student visa restrictions that limit their participation in WIL programs if there are to succeed in their internationalisation efforts.

The study highlights the gaps in understanding Southern African universities' WIL placement practices, particularly relating to the positioning of WIL placement in the curriculum, the assessment methods used and the theory to work integration and employability outcomes.

The purpose of this study is to assess the barriers to the implementation of blockchain technology in construction supply chain management in Nigeria.

This study employed a quantitative research approach through a questionnaire survey that was conducted among professionals in the Nigerian construction industry using the snowball sampling method, which resulted in a selection of 155 respondents. The collected data were analysed using descriptive and exploratory factor analysis (EFA), while Cronbach's alpha was used to assess the reliability.

The analysis revealed that all barriers ranked above the average mean item score. It also revealed that all professionals have a convergent opinion on the barriers. EFA was used in clustering the identified barriers into two categories: technological and socio-political barrier.

This research was carried out in the Southwestern region which is one of the six geo-political zones in Nigeria using a cross-sectional survey method.

The findings provide valuable insights into the barriers to the implementation of blockchain in supply chain management for professionals and practitioners in the Nigerian construction industry.

The research categorised the barriers into technological and social-political barrier and identified that lack of digitalisation is the major barrier to the implementation of blockchain technology in construction supply chain.

An integrative model that predicts users' stickiness to WeChat is built. In the proposed model, perceived value plays a dual mediating role in the causal pathway from users' immersive experiences of presence and flow to their engagement and stickiness. Furthermore, presence is treated as a bi-dimensional construct made up of spatial feelings and the sense of being in company, and users' engagement is conceived as cognitive, affective and behavioural contributions to WeChat's marketing functions.

The authors develop a measurement instrument and analyse data from a survey of 917 WeChat users. They use a hybrid partial least squares-structural equation modelling (PLS-SEM) and neural network approach to confirm the reliability and validity of the measurement items and all the relationships between the constructs.

The paper provides robust evidence about the mediating influences of both utilitarian and hedonic value on users' engagement with the immersive experiences of presence and flow. An additional finding highlights the role of social norms in engagement and stickiness.

Rather than studying the effects of the immersive experiences of presence and flow from either a hedonic or a utilitarian perspective, the authors consider how immersive experiences shape both utilitarian and hedonic value, as well as their joint impact (along with that of social norms) on users' engagement and stickiness.

Due to the rapid increase in environmental degradation and depletion of natural resources, there has been a recent shift in global focus from economic concerns to environmental ones. The purpose of this research is to examine the relevant literature on the use of blockchain technology to promote environmental sustainability through customer integration.

The proposed framework is based on the theoretical lens of systems theory (ST) and knowledge-based view (KBV) theory, and is developed by conducting a systematic literature review of 51 articles, (16) from 2022, (17) from 2021, (10) 2020, (5) 2019, (2) 2018 and (1) from 2017 on blockchain technology (BCT), environmental supply chain performance (ESCP) and customer integration.

Three main propositions are formulated and demonstrated using the developed framework, which shows that BCT has the potential to revolutionize the supply chain from an environmental sustainability perspective through facilitating waste management, reduction of energy consumption and reduction of carbon emissions/pollution. The technology will not only enhance the environmental sustainability but also facilitate customer integration through resolving transparency issues, protecting data/enhancing security, database decentralization, promoting trust and immutability.

The effects of blockchain on supply chain performance has been studied in the past; however, no studies were found which shed light on how BCT can affect ESCP through the mediation of customer integration.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

It is widely evident that trust and commitment are important pillars for strengthening the relationship between financial service firms and their customers. However, it has not been explored how the service quality, perceived cost and role of agents are important for financial service firms. To overcome this gap, this study aims to investigate the role of service quality, perceived cost and the role of agents as the commitment–trust factors in the financial insurance service (Takaful) in Malaysia, enhancing customer satisfaction.

The study follows a quantitative design in which primary data was collected using a survey instrument. The measurement instrument was adapted from the previous research, and data were collected from 264 customers of the Takaful financial service organizations in Malaysia. The data were analyzed using variance-based structural equational modeling in Smart-PLS software.

This research has revealed several useful insights that demonstrate a significant impact on service quality, perceived cost and the agents’ role in forging close relationships with their customers. Corporate image has a moderating role in relationships and has significantly impacted takaful insurance companies. The results imply that regardless of the corporate image of the financial service organizations, customers are concerned about the prices and the quality of the agents’ services.

In this study, only the predictors such as service quality, perceived costs and agents’ roles as trust–commitment factors were examined to determine customer satisfaction. Other investigations are highly recommended, such as value co-creation in takaful, takaful customer experience and takaful trust. This study offers insights to takaful insurance companies on how to keep up a positive corporate image, which will boost their trust–commitment factors and ultimately increase customer satisfaction.

By presenting commitment–trust factors and company image in an identifiable framework, the current study has expanded the discussion on takaful financial insurance services. The methodology is developed and rigorously tested to gauge customer satisfaction in takaful financial service organizations’ context.

Web users rely heavily on online content make decisions without assessing the veracity of the content. The online content comprising text, image, video or audio may be tampered with to influence public opinion. Since the consumers of online information (misinformation) tend to trust the content when the image(s) supplement the text, image manipulation software is increasingly being used to forge the images. To address the crucial problem of image manipulation, this study focusses on developing a deep-learning-based image forgery detection framework.

The proposed deep-learning-based framework aims to detect images forged using copy-move and splicing techniques. The image transformation technique aids the identification of relevant features for the network to train effectively. After that, the pre-trained customized convolutional neural network is used to train on the public benchmark datasets, and the performance is evaluated on the test dataset using various parameters.

The comparative analysis of image transformation techniques and experiments conducted on benchmark datasets from a variety of socio-cultural domains establishes the effectiveness and viability of the proposed framework. These findings affirm the potential applicability of proposed framework in real-time image forgery detection.

This study bears implications for several important aspects of research on image forgery detection. First this research adds to recent discussion on feature extraction and learning for image forgery detection. While prior research on image forgery detection, hand-crafted the features, the proposed solution contributes to stream of literature that automatically learns the features and classify the images. Second, this research contributes to ongoing effort in curtailing the spread of misinformation using images. The extant literature on spread of misinformation has prominently focussed on textual data shared over social media platforms. The study addresses the call for greater emphasis on the development of robust image transformation techniques.

This study carries important practical implications for various domains such as forensic sciences, media and journalism where image data is increasingly being used to make inferences. The integration of image forgery detection tools can be helpful in determining the credibility of the article or post before it is shared over the Internet. The content shared over the Internet by the users has become an important component of news reporting. The framework proposed in this paper can be further extended and trained on more annotated real-world data so as to function as a tool for fact-checkers.

In the current scenario wherein most of the image forgery detection studies attempt to assess whether the image is real or forged in an offline mode, it is crucial to identify any trending or potential forged image as early as possible. By learning from historical data, the proposed framework can aid in early prediction of forged images to detect the newly emerging forged images even before they occur. In summary, the proposed framework has a potential to mitigate physical spreading and psychological impact of forged images on social media.

This study focusses on copy-move and splicing techniques while integrating transfer learning concepts to classify forged images with high accuracy. The synergistic use of hitherto little explored image transformation techniques and customized convolutional neural network helps design a robust image forgery detection framework. Experiments and findings establish that the proposed framework accurately classifies forged images, thus mitigating the negative socio-cultural spread of misinformation.

As a smart service, location-based advertising (LBA) integrates advanced technologies to deliver personalized messages based on a user’s real-time geographic location and needs. However, research has shown that privacy concerns threaten the diffusion of LBA. This research investigates how privacy-related factors (i.e. LBA type, privacy self-efficacy (PSE) and consumer generation) impact consumers’ value-in-use and their intention to use LBA.

This study developed and examined an LBA value-in-use framework that integrates the role of LBA type, consumers’ PSE and consumer generation into the technology acceptance model (TAM). Data were collected through two experiments in the field with a total of 374 consumers. The proposed relationships were tested using PROCESS modeling.

The results reveal that pull (vs push) LBA causes higher value-in-use in terms of perceived usefulness and perceived ease of use, leading to greater usage intention. Further, the differences in the mediated relationship between pull- and push-LBA are larger among consumers of low PSE (vs high PSE) and Generation Z (vs other generations). The findings suggest that the consumer value-in-use brought about by LBA diminishes when using push-LBA for low PSE and Generation Z consumers.

This research is the first to integrate the privacy-related interactions of LBA type and consumer characteristics into TAM to develop a TAM-based LBA value-in-use framework. This study contributes to the literature on service value-in-use, smart services and LBA by clarifying the boundary conditions that determine the effectiveness of LBA in enhancing consumers’ value-in-use.