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1 – 10 of over 2000Tat-Huei Cham, Garry Wei-Han Tan, Eugene Cheng-Xi Aw, Keng-Boon Ooi, Teck-Weng Jee and Chuen-Khee Pek
Since its inception, virtual reality (VR) technologies have been widely applied in the tourism industry, given their competitive advantages in offering users a novel experience…
Abstract
Purpose
Since its inception, virtual reality (VR) technologies have been widely applied in the tourism industry, given their competitive advantages in offering users a novel experience that makes an artificial environment or scene feel like the real world. As a result, VR has been reported as a highly sought-after technology, as it can offer a new way to engage tourists and enhance their travel experience. However, the adoption of VR by senior tourists (who are one of the potential groups of tourists) is still relatively low in the tourism context. Against this backdrop, this study aims to respond to the deficiency in the literature by examining the impact of barriers that contribute to senior tourists’ resistance and scepticism towards VR in tourism.
Design/methodology/approach
Using a cross-sectional approach, the data for this study was collected from 600 eligible senior tourists through survey questionnaires. To obtain valid and reliable responses, a purposive sampling technique with screening criteria was undertaken in this study. Upon data cleaning, the data analysis was performed on 546 samples using statistical software packages such as SPSS and the AMOS covariance-based structural equation modelling technique.
Findings
Grounded on the innovation resistance theory, the outcome of this study put forward the significance of technical and psychological barriers in explaining senior tourists’ resistance and scepticism towards the use of VR in tourism. In particular, perceived risk, perceived incompatibility, technology anxiety, inertia and a lack of human interaction were found to be associated with senior tourists’ scepticism and resistance towards VR usage in tourism. However, perceived complexity was not found to have a significant relationship with resistance. Moreover, both scepticism and resistance were reported to influence non-adoption intentions on VR.
Originality/value
This study is one of the few studies that examined the less explored territory of the tourism literature concerning the non-adoption of contemporary innovation (i.e. VR technology) for virtual tourism purposes. Moreover, this study also focuses on the perspective of senior tourists, which represents a promising market segment in the tourism sector. This study successfully contributed to the existing literature by offering empirical insights and highlighting the barriers that lead to users’ scepticism and resistance towards using VR for tourism, which could directly influence their non-adoption intention and the success of virtual tourism.
研究目的
自问世以来, 虚拟现实 (VR) 技术已在旅游业中得到广泛应用因为它在为用户提供新颖体验方面具有竞争优势, 使人工环境或场景感觉像真实世界。由于VR可以提供一种新的方式来吸引游客并提升他们的旅行体验, 它被视为一项备受追捧的科技。然而, 在旅游背景下, 老年游客(潜在游客群体之一)对 VR 的采用率仍然较低。在此背景下, 本研究旨在通过探究导致老年游客对VR旅游应用产生抵制和怀疑的原因来回应文献中的不足。
研究设计/方法
基于横断面方法, 本研究通过调查问卷从600名符合条件的老年游客中收集了数据。为了获得有效和可靠的答复, 本研究采用了具有筛选标准的目的抽样技术。数据清理后, 本研究使用SPSS等统计软件包和基于AMOS协方差的结构方程建模技术对546个样本进行了数据分析。
结果
基于创新阻力理论, 本研究结果提出了技术和心理障碍在解释老年游客对VR旅游应用抵制和怀疑的重要性。具体而言, 感知风险、感知不相容性、技术焦虑、惰性和缺乏人际互动被发现与老年游客对VR旅游应用抵制和怀疑有关。然而, 本研究并未发现感知复杂性与VR旅游应用抵制有显着关系。此外, 怀疑和抵制都会影响 VR 的不采用意图。
原创性/价值结果
此研究是为数不多探索了旅游文献中关于未将当代创新(即VR技术)用于旅游目的研究。此外, 这项研究侧重于老年游客(作为旅游业中一个有前景的细分市场)的视角。本研究成功地为现有文献做出了贡献, 提供了实证见解, 并强调了导致用户怀疑和抵制将VR用于旅游的障碍。这些障碍可以直接影响用户的不采用意图和虚拟旅游的成功。
Propósito
Desde sus inicios, las tecnologías de realidad virtual (RV) se han aplicado ampliamente en el sector turístico, dadas sus ventajas competitivas al ofrecer a los usuarios una experiencia novedosa que hace que un entorno o escena artificial parezca el mundo real. Como resultado, la RV se ha considerado una tecnología muy solicitada, ya que puede ofrecer una nueva forma de involucrar a los turistas y mejorar su experiencia de viaje. Sin embargo, la adopción de la RV por parte de los turistas senior (que son uno de los grupos potenciales de turistas) aún es relativamente baja en el contexto del turismo. El presente estudio se propuso responder a este déficit en la literatura examinando el impacto de las barreras que contribuyen a la resistencia y el escepticismo de los turistas mayores hacia la RV en el turismo.
Diseño/metodología/enfoque
Utilizando un enfoque transversal, los datos para este estudio se recopilaron de 600 turistas de la tercera edad elegibles a través de una encuesta mediante cuestionario. Para obtener respuestas válidas y fiables, se llevó a cabo una técnica de muestreo intencional con criterios de selección. Una vez depurados los datos y eliminados los sujetos no válidos, se procedió a su análisis en una muestra de 546 individuos utilizando paquetes de software estadístico como SPSS y la técnica de modelado de ecuaciones estructurales basada en la covarianza AMOS.
Hallazgos
En el marco de la teoría de la resistencia a la innovación, los resultados del estudio ponen de manifiesto la importancia de las barreras técnicas y psicológicas para explicar la resistencia y el escepticismo de los turistas de la tercera edad hacia el uso de la RV en el turismo. En concreto, el riesgo percibido, la incompatibilidad percibida, la ansiedad tecnológica, la inercia y la falta de interacción humana se asociaron con el escepticismo y la resistencia de los turistas mayores hacia el uso de la RV en el turismo. Sin embargo, no se encontró ninguna relación significativa entre la complejidad percibida y la resistencia. Además, tanto el escepticismo como la resistencia influyen en las intenciones de no adoptar la RV.
Originalidad/valor
Este estudio es uno de los pocos que examinan el territorio menos explorado de la literatura turística en relación con la no adopción de la innovación contemporánea (es decir, la tecnología de RV) para fines de turismo virtual. Además, esta investigación también se centra en la perspectiva de los turistas senior, que representan un segmento de mercado prometedor en el sector turístico. El presente estudio contribuye con éxito a la literatura existente al ofrecer una perspectiva empírica y poner de relieve las barreras u obstáculos que provocan el escepticismo y la resistencia de los usuarios hacia el uso de la RV con fines turísticos, lo que podría influir directamente en su intención de no adopción y en el éxito del turismo virtual.
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Sanjaya C. Kuruppu, Markus J. Milne and Carol A. Tilt
This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term…
Abstract
Purpose
This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term strategic decision-making.
Design/methodology/approach
An in-depth case study of a large multinational organisation undertaking several rounds of sustainability reporting is presented. Data collection was extensive including 26 semi-structured interviews with a range of employees from senior management to facility employees, access to confidential reports and internal documents and attendance of company meetings, including an external stakeholder engagement meeting and the attendance of the company’s annual environmental meeting. A descriptive, analytical and explanatory analysis is performed on the case context (Pfister et al., 2022).
Findings
Simon’s (1995) levers of control framework structures our discussion. The case company has sophisticated and formalised diagnostic controls and strong belief and boundary systems. Conventional management controls and SCSs are used in short-term operational decision-making, although differences between financial imperatives and other aspects such as environmental concerns are difficult to reconcile. SCSs also provided information to justify company actions in short-term decisions that impacted stakeholders. However, SCSs played a very limited role in the long-term strategic decision. Tensions between social, environmental and economic factors are more reconcilable in the long-term strategic decision, where holistic risks and opportunities need to be fully identified. External reporting is seen in a “constraining” light (Tessier and Otley, 2012), and intentionally de-coupled from SCSs.
Originality/value
This paper responds to recent calls for rich, holistic and contextually-grounded perspectives of sustainability processes at an extractives company. The study provides novel insight into how SCSs are used (or not used) in short-term or long-term decision-making and external reporting. The paper illustrates how a large company is responding to sustainability pressures within the unique contextual setting of New Zealand. The study outlines the imitations of existing practice and provides implications for how sustainability-based internal controls can be better embedded into organisations.
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To complete this case, students will need to access financial statements from the Securities and Exchange Commission’s webpage. The links are provided. Students will also need to…
Abstract
Research methodology
To complete this case, students will need to access financial statements from the Securities and Exchange Commission’s webpage. The links are provided. Students will also need to review the conceptual framework that is typically covered in Intermediate 1 to respond to question 5.
Case overview/synopsis
This case is based on the three financial statement restatements that Weatherford International Ltd. made over an approximately 18-month period. The restatements were due to a fraud committed by manipulating the income tax accrual in the financial statements. The manipulation used was to overstate the amount of income used to calculate the dividend exclusion and then use a relatively high tax rate to calculate the resulting tax benefit. The tax rate used for the fraud was substantially more than Weatherford’s effective tax rate (ETR), which was a prominent part of the company’s strategic growth plan. The tax senior with the external auditors who reviewed the entry made for the dividend exclusion captured the inconsistency with the comment that “This [the entry] deserves a huh?” The case is intended for students in Intermediate 2, where financial statement restatements and their effect on the company’s financial statements are typically covered. During the years covered in this case, Weatherford was also under investigation for violations of the Foreign Corrupt Practices Act (FCPA). Weatherford’s FCPA violations included multiple instances of bribery, the inappropriate use of volume discounts, improper payments and kickbacks in the United Nation’s Oil for Food program. Weatherford received the eighth-largest fine in the history of FCPA violations (at that time) of $152m. Weatherford’s FCPA investigation expanded, and the company paid another $100m in fines for violations of sanctions law and export control law. This case focuses only on the fraudulent manipulation of the financial statements through the tax accrual and does not delve into the other investigations. However, the linkage between those investigations and the fraud in this case is Weatherford’s nonexistent internal controls.
Complexity academic level
This case was designed to be used in Intermediate 2 financial accounting classes to highlight financial statement restatements and review the conceptual framework and materiality. The students who used the case did not have difficulty with the tax aspect of the case. However, most of the students had taken one tax class previously or concurrently. If students have not had any exposure to tax, the instructor might want to walk students through the tax aspects of the case.
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Luke Fletcher, Shaun Pichler and Lakshmi Chandrasekaran
Based on authentic leadership (AL) theory and research on lesbian, gay, bisexual and transgender (LGBT) workplace experiences, this study proposes that AL explains variance beyond…
Abstract
Purpose
Based on authentic leadership (AL) theory and research on lesbian, gay, bisexual and transgender (LGBT) workplace experiences, this study proposes that AL explains variance beyond transformational leadership (TL) in attitudinal outcomes for LGBT managers compared to non-LGBT managers. It is further predicted that core self-evaluations (CSEs) bound relationships between AL, LGBT status and outcomes.
Design/methodology/approach
A time-lagged survey of 193 LGBT and 218 non-LGBT (i.e. heterosexual and cisgender) managers was conducted. The first survey assessed respondents' evaluations of their leadership behavior and CSEs whereas the second survey, conducted one month later, assessed role engagement and career satisfaction.
Findings
Regression and moderation analyses revealed support for the hypotheses. AL seems especially relevant for LGBT leaders, particularly at low levels of CSEs.
Practical implications
Leadership development programmes emphasizing AL could be particularly beneficial for LGBT managers, especially those low in CSEs. Harnessing a leader’s sense of identity could help those who have been marginalized.
Originality/value
The current study proposes, explains and demonstrates that relationships between AL and leader outcomes will likely be different between managers with and without stigmatized identities, in this case those who are (not) LGBT.
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Zeeshan Mahmood, Zlatinka N. Blaber and Majid Khan
This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.
Abstract
Purpose
This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.
Design/methodology/approach
This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.
Findings
The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.
Practical implications
For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.
Social implications
From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.
Originality/value
This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.
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Michael Adu Kwarteng, Alex Ntsiful, Christian Nedu Osakwe and Kwame Simpe Ofori
This study proposes and validates an integrated theoretical model involving the theory of planned behavior (TPB), health belief model (HBM), personal norms and information privacy…
Abstract
Purpose
This study proposes and validates an integrated theoretical model involving the theory of planned behavior (TPB), health belief model (HBM), personal norms and information privacy to understand determinants of acceptance and resistance to the use of mobile contact tracing app (MCTA) in a pandemic situation.
Design/methodology/approach
This study draws on online surveys of 194 research respondents and uses partial least squares structural equation modeling (PL-SEM) to test the proposed theoretical model.
Findings
The study establishes that a positive attitude towards MCTA is the most important predictor of individuals' willingness to use MCTA and resistance to use MCTA. Furthermore, barriers to taking action positively influence resistance to the use of MCTA. Personal norms negatively influence resistance to the use of MCTA. Information privacy showed a negative and positive influence on willingness to use MCTA and use the resistance of MCTA, respectively, but neither was statistically significant. The authors found no significant influence of perceived vulnerability, severity, subjective norms and perceived behavioral control on either acceptance or use resistance of MCTA.
Originality/value
The study has been one of the first in the literature to propose an integrated theoretical model in the investigation of the determinants of acceptance and resistance to the use of MCTA in a single study, thereby increasing the scientific understanding of the factors that can facilitate or inhibit individuals from engaging in the use of a protection technology during a pandemic situation.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-10-2021-0533
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The purpose of this paper is to scrutinise the effectiveness of four derivative exchanges’ enforcement efforts since 2007. These exchanges include the Commodity Exchange Inc. and…
Abstract
Purpose
The purpose of this paper is to scrutinise the effectiveness of four derivative exchanges’ enforcement efforts since 2007. These exchanges include the Commodity Exchange Inc. and ICE Futures US from the United States and ICE Futures Europe and the London Metal Exchange from the UK.
Design/methodology/approach
The paper examines 799 enforcement notices published by four exchanges through a behavioural science lens: HUMANS conceived by Hunt (2023) in Humanizing Rules: Bringing Behavioural Science to Ethics and Compliance.
Findings
The paper finds the effectiveness of the exchanges’ enforcement efforts to be a mixed picture as financial markets transition from the digital to artificial intelligence era. Humans remain a key cog in the wheel of market participants’ trading operations, albeit their roles have changed. Despite this, some elements of exchanges’ enforcement regimes have not kept pace with the move from floor to remote trading. However, in other respects, their efforts are or should be, effective, at least in behavioural terms.
Research limitations/implications
The paper’s findings are arguably limited to exchanges based in Anglophone jurisdictions. The information published by the exchanges is variable, making “like-for-like” comparisons difficult in some areas.
Practical implications
The paper makes several recommendations that, if adopted, could help exchanges to increase the potency of their enforcement programmes.
Originality/value
A key aim of the paper is to shift the lens through which the debate concerning the efficacy of exchange-level oversight is conducted. Hitherto, a legal lens has been used, whereas this paper uses a behavioural lens.
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Guoqing Zhao, Jana Suklan, Shaofeng Liu, Carmen Lopez and Lise Hunter
In a competitive environment, eHealth small and medium-sized enterprises’ (SMEs’) barriers to survival differ from those of large enterprises. Empirical research on barriers to…
Abstract
Purpose
In a competitive environment, eHealth small and medium-sized enterprises’ (SMEs’) barriers to survival differ from those of large enterprises. Empirical research on barriers to eHealth SMEs in less prosperous areas has been largely neglected. This study fills this gap by employing an integrated approach to analyze barriers to the development of eHealth SMEs. The purpose of this paper is to address this issue.
Design/methodology/approach
The authors collected data through semi-structured interviews and conducted thematic analysis to identify 16 barriers, which were used as inputs into total interpretive structural modeling (TISM) to build interrelationships among them and identify key barriers. Cross-impact matrix multiplication applied to classification (MICMAC) was then applied validate the TISM model and classify the 16 barriers into four categories.
Findings
This study makes significant contributions to theory by identifying new barriers and their interrelationships, distinguishing key barriers and classifying the barriers into four categories. The authors identify that transcultural problems are the key barrier and deserve particular attention. eHealth SMEs originating from regions with cultural value orientations, such as hierarchy and embeddedness, that differ from the UK’s affective autonomy orientation should strengthen their transcultural awareness when seeking to expand into UK markets.
Originality/value
By employing an integrated approach to analyze barriers that impede the development of eHealth SMEs in a less prosperous area of the UK, this study raises entrepreneurs’ awareness of running businesses in places with different cultural value orientations.
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Haleema Saadia and Muhammad Asif Naveed
This research examined the effects of information literacy on lifelong learning, creativity, and work performance among journalists in Pakistan.
Abstract
Purpose
This research examined the effects of information literacy on lifelong learning, creativity, and work performance among journalists in Pakistan.
Design/methodology/approach
Survey research design was applied to conduct this research. The participants were recruited through a stratified convenient sampling process from the press clubs of four provinces (e.g. Punjab, Sindh, Khyber Pakhtunkhwa, and Baluchistan) and the federal capital Islamabad with the consent of relevant authorities for data collection. An online questionnaire was distributed among these journalists and a total of 1,089 responses were received. The data were analyzed by applying descriptive and inferential statistics in SPSS.
Findings
The results revealed that these journalists perceived themselves as information literate. The information literacy (IL) skills of journalists appeared to have a direct and positive effect on their lifelong learning, creativity, and work performance. In other words, the lifelong learning, creativity, and work performance of journalists increase as their levels of IL skills increase.
Practical implications
These results generated useful insights for academicians and organizations about the importance of IL in the workplace and its influence on organizational effectiveness and performance in gaining a sustainable competitive advantage. This knowledge might be crucial for media employers to initiate training programs for journalists to impart IL education.
Originality/value
This research would be a worthwhile contribution to the existing research on workplace IL, particularly in the context of journalists' workplace as no such comprehensive study using these variables appeared so far.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-06-2022-0345.
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