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Open Access
Article
Publication date: 9 October 2023

Andrea Ciacci and Lara Penco

The literature mainly concentrates on the relationships between externally oriented digital transformation (ExtDT), big data analytics capability (BDAC) and business model…

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Abstract

Purpose

The literature mainly concentrates on the relationships between externally oriented digital transformation (ExtDT), big data analytics capability (BDAC) and business model innovation (BMI) from an intra-organizational perspective. However, it is acknowledged that the external environment shapes the firm's strategy and affects innovation outcomes. Embracing an external environment perspective, the authors aim to fill this gap. The authors develop and test a moderated mediation model linking ExtDT to BMI. Drawing on the dynamic capabilities view, the authors' model posits that the effect of ExtDT on BMI is mediated by BDAC, while environmental hostility (EH) moderates these relationships.

Design/methodology/approach

The authors adopt a quantitative approach based on bootstrapped partial least square-path modeling (PLS-PM) to analyze a sample of 200 Italian data-driven SMEs.

Findings

The results highlight that ExtDT and BDAC positively affect BMI. The findings also indicate that ExtDT is an antecedent of BMI that is less disruptive than BDAC. The authors also obtain that ExtDT solely does not lead to BDAC. Interestingly, the effect of BDAC on BMI increases when EH moderates the relationship.

Originality/value

Analyzing the relationships between ExtDT, BDAC and BMI from an external environment perspective is an underexplored area of research. The authors contribute to this topic by evaluating how EH interacts with ExtDT and BDAC toward BMI.

Details

Journal of Small Business and Enterprise Development, vol. 31 no. 8
Type: Research Article
ISSN: 1462-6004

Keywords

Open Access
Article
Publication date: 1 May 2024

Pedro Baena-Luna, Juan A. Martínez-Román, José E. Romero-García and Francisco Liñán

This paper aims to propose and test a corporate entrepreneurship strategy (CES) model in small- and medium-sized enterprises (SMEs) with international activity located in…

Abstract

Purpose

This paper aims to propose and test a corporate entrepreneurship strategy (CES) model in small- and medium-sized enterprises (SMEs) with international activity located in Andalusia (Spain) – a peripheral region with high levels of inequality in the European Union (EU).

Design/methodology/approach

A quantitative analysis has been carried out with data from 101 SMEs to contrast and analyze the proposed CES model. The sample data were obtained through questionnaire-guided interviews with chief executive officers. Data processing has been done using partial least squares-path modeling, a variance-based technique for structural equation modeling.

Findings

The results of this study show the positive effect of environmental conditions on the development of CES actions in Andalusian SMEs (Spain) and the positive influence of CES on the results of SMEs’ international activity. In turn, environmental conditions do not directly affect the international activity.

Originality/value

Although previous works address the relationship between corporate entrepreneurship (CE) and international enterprise activity, to the best of the authors’ knowledge, this work is original in testing a CES model (including CE and the entrepreneurial strategic vision) in SMEs in a region that has one of the lowest levels of development in the EU. The results have important implications for SMEs and policymakers and could be extrapolated to other emerging economies.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Open Access
Article
Publication date: 10 April 2024

Osama Atayah, Hazem Marashdeh and Allam Hamdan

This study aims to examines both accrual and real-based earnings management (EM) behavior of listed corporations in tax-free countries during different economic situations. It…

Abstract

Purpose

This study aims to examines both accrual and real-based earnings management (EM) behavior of listed corporations in tax-free countries during different economic situations. It also addresses the link between firm- and country-level determinants of accrual and real-based EM and explores economic conditions' influence on these determinants.

Design/methodology/approach

The study examines 1,608 firm-years, covers sixteen years (2004–2019), clustered into three periods according to the global financial crisis (GFC): four years prior (2004–2007), two years during (2008–2009), and ten years post the GFC (2010–2019). We employ the modified Jones model (performance-matched) developed by Kothari et al. (2005) to measure the accrual-based EM (positive and negative discretionary accrual EM) and the three levels model for Dechow et al. (1998) to measure the real-based EM (cash flow from operating, discretionary expenses and abnormal production cost).

Findings

The study finds a significant increase in EM practices in the listed corporations in tax-free countries during the economic downturn. These corporations are found to understate their earnings during the economic stress period. Simultaneously, the firm-level determinants of EM practices were at the same level of significance during different economic conditions in accrual-based EM. In contrast, the country-level EM determinants vary based on the economic conditions.

Originality/value

Financial reports' users gain a deep understanding of the quality of financial reports in the context of tax-free country. And, the study outcomes inspire policymakers to develop relevant legislation to mitigate financial reports' risk and adequately protect the financial reports' users.

Details

Asian Journal of Accounting Research, vol. 9 no. 2
Type: Research Article
ISSN: 2459-9700

Keywords

Open Access
Article
Publication date: 29 September 2023

Prateek Kalia, Meenu Singla and Robin Kaushal

This study is the maiden attempt to understand the effect of specific human resource practices (HRPs) on employee retention (ER) with the mediation of job satisfaction (JS) and…

4152

Abstract

Purpose

This study is the maiden attempt to understand the effect of specific human resource practices (HRPs) on employee retention (ER) with the mediation of job satisfaction (JS) and moderation of work experience (WE) and job hopping (JH) in the context of the textile industry.

Design/methodology/approach

This study adopted a quantitative methodology and applied quota sampling to gather data from employees (n = 365) of leading textile companies in India. The conceptual model and hypotheses were tested with the help of Partial Least Squares-Structural Equation Modelling (PLS-SEM).

Findings

The findings of a path analysis revealed that compensation and performance appraisal (CPA) have the highest impact on JS followed by employee work participation (EWP). On the other hand, EWP had the highest impact on ER followed by grievance handling (GRH). The study revealed that JS significantly mediates between HRPs like CPA and ER. During Multi-group analysis (MGA) it was found that the importance of EWP and health and safety (HAS) was more in employee groups with higher WE, but it was the opposite in the case of CPA. In the case of JH behavior, the study observed that EWP leads to JS in loyal employees. Similarly, JS led to ER, and the effect was more pronounced for loyal employees.

Originality/value

In the context of the Indian textile industry, this work is the first attempt to comprehend how HRPs affect ER. Secondly, it confirmed that JS is not a guaranteed mediator between HRPs and ER, it could act as an insignificant, partial or full mediator. Additionally, this study establishes the moderating effects of WE and JH in the model through multigroup analysis.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 11
Type: Research Article
ISSN: 1741-0401

Keywords

Open Access
Article
Publication date: 26 March 2024

Jitender Kumar, Garima Rani, Manju Rani and Vinki Rani

This study aims to investigate the factors that impact the solo travel intentions of millennial women in rural and urban areas. By exploring these factors, this research also…

Abstract

Purpose

This study aims to investigate the factors that impact the solo travel intentions of millennial women in rural and urban areas. By exploring these factors, this research also sheds light on the similarities and differences in travel behaviors and motivations of women in different geographical contexts within India.

Details

Tourism Critiques: Practice and Theory, vol. 5 no. 1
Type: Research Article
ISSN: 2633-1225

Keywords

Open Access
Article
Publication date: 21 March 2023

Matthew Ikuabe, Clinton Ohis Aigbavboa, Chimay Anumba and Ayodeji Emmanuel Oke

The quest for improved facilities management (FM) delivery is receiving immense focus through the incorporation of innovative technologies such as cyber-physical systems (CPS)…

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Abstract

Purpose

The quest for improved facilities management (FM) delivery is receiving immense focus through the incorporation of innovative technologies such as cyber-physical systems (CPS). The system’s high computational capabilities can aid in the abatement of some of the challenges plaguing FM functions. However, the requisite ingredients for the uptake of the system for FM have still not gained scholarly attention. Because performance measurement is a vital index in determining the outcome of FM methods, this study aims to investigate the influence of performance measurement indicators that are influential to the uptake of CPS for delivering FM functions.

Design/methodology/approach

A qualitative technique was adopted using the Delphi technique. The panel of experts for the study was selected through a well-defined process based on stipulated criteria. The experts gave their opinions in two rounds before consensus was attained on the identified performance measurement indicators, whereas methods of data analysis were measures of central tendency, inter-quartile deviation and Mann–Whitney U test.

Findings

Results from this study showed that 11 of the performance indicators were of very high significance in the determination of the uptake of CPS for FM functions, whereas 5 of the indicators were proven to be of high significance. Furthermore, there was no statistical difference in the opinions of the experts based on their affiliation with academic institutions and professional practice.

Practical implications

The findings of this study contribute practically by aiding policymakers, facility managers and relevant stakeholders with the vital knowledge of delivery mandates for efficient FM services that can spur the uptake of digital technologies such as CPS.

Originality/value

This study contributes to the body of knowledge as it unveils a roadmap of the expected performance output and its accompanying evaluation that would drive the adoption of a promising technology such as CPS in the delivery of FM tasks.

Details

Construction Innovation , vol. 24 no. 7
Type: Research Article
ISSN: 1471-4175

Keywords

Open Access
Article
Publication date: 16 April 2024

Natile Nonhlanhla Cele and Sheila Kwenda

The purpose of the study is to identify cybersecurity threats that hinder the adoption of digital banking and provide sustainable strategies to combat cybersecurity risks in the…

Abstract

Purpose

The purpose of the study is to identify cybersecurity threats that hinder the adoption of digital banking and provide sustainable strategies to combat cybersecurity risks in the banking industry.

Design/methodology/approach

Systematic literature review guidelines were used to conduct a quantitative synthesis of empirical evidence regarding the impact of cybersecurity threats and risks on the adoption of digital banking.

Findings

A total of 84 studies were initially examined, and after applying the selection and eligibility criteria for this systematic review, 58 studies were included. These selected articles consistently identified identity theft, malware attacks, phishing and vishing as significant cybersecurity threats that hinder the adoption of digital banking.

Originality/value

With the country’s banking sector being new in this area, this study contributes to the scant literature on cyber security, which is mostly in need due to the myriad breaches that the industry has already suffered thus far.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Open Access
Article
Publication date: 20 December 2023

Lara Agostini, Anna Nosella, Riikka Sarala and Corinne Nkeng

Strategic flexibility (SF) has become increasingly important for firms because of the fast changes in the external environment. In line with the practical importance of SF, an…

Abstract

Purpose

Strategic flexibility (SF) has become increasingly important for firms because of the fast changes in the external environment. In line with the practical importance of SF, an emerging research field has developed around it that has attempted to understand the nature of SF and the key relationships. The aim of this study is to unveil the semantic structure of the recent literature on SF and to suggest new promising areas for future research.

Design/methodology/approach

The authors conduct a systematic literature review with a bibliographic analysis technique, which allows authors to identify the main recent streams in the literature, as well as offer reflections and suggestions for future research.

Findings

The authors uncover three main emerging areas in the research on SF, namely SF as a dynamic capability, the role of knowledge management for SF and the relationship between a firm SF and the external environment. The authors put forward three avenues for future research on SF: Avenue 1. SF, business model innovation (BMI) and other dynamic capabilities (DC), Avenue 2. Digital technologies and SF/organizational agility and Avenue 3. SF and sustainability. Articles included in the special issue entitled “A strategic perspective on flexibility, agility and adaptability in the digital era” contribute to Avenue 2, thus paving the way for filling some of the identified gaps regarding the relationship between SF and digitalization.

Originality/value

To the best of authors’ knowledge, this is the first literature review on SF that uses a bibliometric approach to draw conclusions on the findings in the literature. The review contributes to the theoretical understanding of SF by illustrating and explicating core topics that have persisted over time, as well as by presenting three main avenues for further developing authors’ knowledge around SF.

Details

Management Decision, vol. 62 no. 13
Type: Research Article
ISSN: 0025-1747

Keywords

Open Access
Article
Publication date: 6 October 2023

Renata Konrad, Solomiya Sorokotyaha and Daniel Walker

Conflict and violence are the main drivers of globally escalating humanitarian needs. Local grassroots initiatives are pivotal in distributing humanitarian supplies in the acute…

Abstract

Purpose

Conflict and violence are the main drivers of globally escalating humanitarian needs. Local grassroots initiatives are pivotal in distributing humanitarian supplies in the acute response phase until more established humanitarian aid organizations can enter. Nevertheless, scant research exists regarding the role of grassroots associations in providing humanitarian assistance during a military conflict. The purpose of this paper is to understand the role of grassroots associations and identify important themes for effective operations.

Design/methodology/approach

This paper adopts a case-study approach of three Ukrainian grassroots associations that began operating in the immediate days of the full-scale invasion of Ukraine. The findings are based on analyzing primary sources, including interviews with Ukrainian volunteers, and are supported by secondary sources.

Findings

Grassroots associations have local contacts and a contextual understanding of population needs and can respond more rapidly and effectively than large intergovernmental agencies. Four critical themes regarding the operations of grassroots associations emerged: information management, inventory management, coordination and performance measurement. Grassroots humanitarian response operations during conflict are challenged by personal security risks, the unpredictability of unsolicited supplies, emerging volunteer roles, dynamic transportation routes and shifting demands.

Originality/value

Grassroots responses are central to humanitarian responses during the acute phase of a military conflict. By examining the operations of grassroots associations in the early months of the 2022 war in Ukraine, the authors provide a unique perspective on humanitarian logistics. Nonetheless, more inclusive models of humanitarian responses are needed to harness the capacities and resilience of grassroots operations in practice.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 14 no. 2
Type: Research Article
ISSN: 2042-6747

Keywords

Open Access
Article
Publication date: 18 October 2023

Ivan Soukal, Jan Mačí, Gabriela Trnková, Libuse Svobodova, Martina Hedvičáková, Eva Hamplova, Petra Maresova and Frank Lefley

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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

Practical implications

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.

Social implications

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.

Originality/value

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.

Details

Central European Management Journal, vol. 32 no. 1
Type: Research Article
ISSN: 2658-0845

Keywords

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