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1 – 5 of 5Yunwei Gai, Alia Crocker, Candida Brush and Wiljeana Jackson Glover
Research has examined how new ventures strengthen local economic outcomes; however, limited research examines health-oriented ventures and their impact on social outcomes…
Abstract
Purpose
Research has examined how new ventures strengthen local economic outcomes; however, limited research examines health-oriented ventures and their impact on social outcomes, including health outcomes. Increased VC investment in healthcare service start-ups signals more activity toward this end, and the need for further academic inquiry. We examine the relationship between these start-ups and county-level health outcomes, health factors, and hospital utilization.
Design/methodology/approach
Data on start-ups funded via institutional venture capital from PitchBook were merged with US county-level outcomes from the County Health Rankings and Area Health Resources Files for 2010 to 2019. We investigated how the number of VC-funded healthcare service start-ups, as well as a subset defined as innovative, were associated with county-level health measures. We used panel models with two-way fixed effects and Propensity Score Matched (PSM), controlling for demographics and socioeconomic factors.
Findings
Each additional VC-funded healthcare service start-up was related to a significant 0.01 percentage point decrease in diabetes prevalence (p < 0.01), a decrease of 1.54 HIV cases per 100,000 population (p < 0.1), a 0.02 percentage point decrease in obesity rates (p < 0.01), and a 0.03 percentage point decrease in binge drinking (p < 0.01). VC-funded healthcare service start-ups were not related to hospital utilization.
Originality/value
This work expands our understanding of how industry-specific start-ups, in this case healthcare start-ups, relate to positive social outcomes. The results underscore the importance of evidence-based evaluation, the need for expanded outcome measures for VC investment, and the possibilities for integration of healthcare services and entrepreneurship ecosystems.
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Alexander Romney, Jake T. Harrison and Seth Benson
The aim of this study is to systematically review the scholarly literature on the self-fulfilling prophecy and identify the theoretical and methodological gaps in the literature…
Abstract
Purpose
The aim of this study is to systematically review the scholarly literature on the self-fulfilling prophecy and identify the theoretical and methodological gaps in the literature as a foundation to encourage future research.
Design/methodology/approach
To develop a theoretical framework for self-fulfilling prophecy research, each empirical article published in a peer-reviewed journal from January 2001 to October 2022 was retrieved using EBSCO’s Business Source Premier database. The keywords “self-fulfilling prophecy,” “Galatea effect,” “Golem effect” and “Pygmalion effect” were used in the Abstract of articles to conduct this literature review.
Findings
The authors developed a 2 × 2 framework that distinguishes self-fulfilling prophecies based on whether they are initiated internally or externally and whether positive or negative outcomes result. The authors then introduce what we label the Eyeore effect. The resulting framework helps identify the need for more research on the golem, Galatea and Eyeore effect.
Research limitations/implications
This review is limited because the authors only reviewed peer-reviewed empirical articles in the English language.
Originality/value
This work provides a meaningful framework to synthesize the types of self-fulfilling prophecies and systematically reviews the state of the literature, as a springboard to identify and encourage fruitful areas of future research.
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Ferdy van Beest and Robert Pinsker
The purpose of this study is to construct and test a new measure of auditor orientation using two audit quality-related tasks.
Abstract
Purpose
The purpose of this study is to construct and test a new measure of auditor orientation using two audit quality-related tasks.
Design/methodology/approach
The sample consists of 66 Dutch and US graduate auditing students. Participants complete two tasks: one involving a lease classification and another, supplemental experiment involving a contingent liability judgment. The purpose is to construct a new measure for rules-based/ principles-based orientation. Rigorous, psychometric testing confirms that parts of tolerance for ambiguity (TOA) and need for cognition (NFC), together, form a new construct the authors identify as auditor orientation. The authors next conduct a main and supplemental experiment with novice auditor participants from both the USA and the Netherlands.
Findings
The authors begin with rigorous, psychometric testing using participants from the USA and the Netherlands. The resulting 10-item scale combines parts of TOA and NFC to reflect auditor orientation. The common themes across scale items are high (low) adaptability to complexity and a substance-over-form (form-over-substance) preference for principles-oriented (PO) (rules-oriented [RO]) auditors. Conducting two experiments, results from two distinct tasks confirm our research question; novice auditors classified as RO (PO) are more (less) likely to recommend a more aggressive/client-favorable disclosure judgment.
Originality/value
Auditor orientation (i.e. rules or principles) has a significant impact on the application of rules-based or principles-based standards. How the standards are applied, therefore, influences auditor decision-making and thus audit quality. However, there is a paucity of auditor orientation research to date, including a validated measure. The study contributes a new measure for future research in the related accounting standards and audit quality literatures, while also identifying a potentially important construct in auditor training.
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Shea X. Fan, Sophia Xiaoxia Duan and Hepu Deng
Improving digital work experience is critical for the job performance of individuals and the competitiveness of organizations due to their increasing use. This paper investigates…
Abstract
Purpose
Improving digital work experience is critical for the job performance of individuals and the competitiveness of organizations due to their increasing use. This paper investigates how organization support affects the digital work experience of individuals differently depending on their levels of information technology (IT) identity.
Design/methodology/approach
Drawing upon the IT identity literature and the conservation of resources (COR) theory, a conceptual model is developed, tested and validated using the data collected in Australia through an experimental design in which IT identity is manipulated.
Findings
This study reveals a nuanced impact of organization support on shaping digital work experience. Specifically, it finds that technical support is more effective in improving the digital work experience of individuals with a high level of IT identity, whereas well-being support is more effective in enhancing the digital work experience of individuals with a low level of IT identity.
Originality/value
This research contributes to the IT identity literature by introducing a novel experimental design to manipulate IT identity in the digital work context. It also contributes to the digital work literature by introducing a resource perspective for identifying well-being support, technical support and IT identity as the key resources in shaping digital work experience and calling for attention to IT identity as a boundary condition on the effectiveness of organization support. The findings can help organizations formulate better strategies and policies to improve digital work experience by providing tailored support to individuals with different levels of IT identity.
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Radiah Othman and Rashid Ameer
This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the…
Abstract
Purpose
This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.
Design/methodology/approach
The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.
Findings
The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.
Practical implications
The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.
Originality/value
The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.