Search results

1 – 10 of 15
Article
Publication date: 18 December 2023

Elle Xiaoyan Huang and Xueying Zou

This paper aims to understand how cultural and creative industries (CCIs) contribute to regional innovation.

Abstract

Purpose

This paper aims to understand how cultural and creative industries (CCIs) contribute to regional innovation.

Design/methodology/approach

This paper explores the process of CCIs contributing to regional innovation and assesses the accumulated outcome of this process.

Findings

The authors conclude that CCIs contribute to a city’s innovation involving five dimensions (time, space, tangible, intangible and division) and four phases (people, tool, collaboration and brokerage) and the contributions are accumulated into positive innovation outcome; however, a highly developed economy is relatively unsupportive of CCIs contributing to regional innovation.

Originality/value

The main contributions are that the authors configured the detailed process of CCIs contributing to regional innovation and the authors quantitatively measured the impact of CCIs on regional innovation, using the Porter diamond model and Shannon entropy to construct the CCI index.

Details

International Journal of Innovation Science, vol. 16 no. 2
Type: Research Article
ISSN: 1757-2223

Keywords

Open Access
Article
Publication date: 3 November 2023

Rajesh Desai and Bhoomi Mehta

The present study examines the initial working capital policy (WCP) and its evolution for newly established manufacturing firms.

Abstract

Purpose

The present study examines the initial working capital policy (WCP) and its evolution for newly established manufacturing firms.

Design/methodology/approach

Using panel data of 162 firms over a period of 10 years, the study analyses the persistence-cum-convergence in WCP over the subsequent years through descriptive analysis and difference of means test. Further, the prevalence of ß – convergence, and σ-convergence has been examined using standard least squares regression, dynamic panel analysis and the Wald test.

Findings

The results indicate that sample firms continue to follow the initial WCP in the subsequent years with a gradual convergence in the WCP. Alternatively, the firms with aggressive (conservative) WCP at the time of incorporation will continue following it. Further, the firms with aggressive initial WCP have witnessed higher growth than those with conservative initial WCP.

Research limitations/implications

Findings will assist managers and practitioners to understand the dynamics of WCP over the life cycle of the firm and select appropriate WCP as certain policies lead to certain growth paths.

Originality/value

Though working capital management has been recognized as a critical managerial decision, limited research is available on its evolution, especially for newly established manufacturing companies in an emerging economy. Current research attempts to fill this gap and provide valuable insights for the effective management of liquidity.

Details

Asian Journal of Accounting Research, vol. 9 no. 1
Type: Research Article
ISSN: 2459-9700

Keywords

Open Access
Article
Publication date: 14 June 2023

Fangxuan (Sam) Li

Souvenirs have been repeatedly studied as both a subject and as a variable for other tourism-related phenomena, but research into this issue is fragmented. The purpose of this…

3763

Abstract

Purpose

Souvenirs have been repeatedly studied as both a subject and as a variable for other tourism-related phenomena, but research into this issue is fragmented. The purpose of this study is twofold: first, to analyze souvenir in tourism to provide a comprehensive state-of-the-art review. Second, this paper contributes to identifying the directions for future search through reviewing existing literature. This study is one of the first papers to offer a systematic overview of the key themes in tourism souvenir research. In addition to the key themes, this paper also offers insights into future souvenir research.

Details

Tourism Critiques: Practice and Theory, vol. 4 no. 1/2
Type: Research Article
ISSN: 2633-1225

Keywords

Article
Publication date: 25 December 2023

Andriani Kusumawati, Cahya Nova Kurniawan and Mohammad Iqbal

This study aims to highlight the influence of co-creation experience (CCE) on tourists’ citizenship behavior (TCB), emphasizing the Indonesian ecotourism sector during the…

Abstract

Purpose

This study aims to highlight the influence of co-creation experience (CCE) on tourists’ citizenship behavior (TCB), emphasizing the Indonesian ecotourism sector during the post-COVID pandemic.

Design/methodology/approach

By using a judgmental sampling, data were collected from 150 visitors who visits Indonesian ecotourism resort and acquired the wildlife experience through co-creation process. To evaluate the relationship model, partial least squares-structural equation modeling by SmartPLS 3rd version was used in this study.

Findings

The result indicated that CCE in terms of Indonesian ecotourism had an effect on involvement (INV) and satisfaction (SAT). Result ascertain INV and SAT direct effect on TCB. Multigroup analysis indicated that perceived risk of COVID-19 could moderate insignificantly the relationship among INV, SAT on TCB.

Research limitations/implications

This study focuses on CCE, INV, SAT and TCB in Indonesian ecotourism with wildlife attraction and contributes an insight for tourism research; thus, the results cannot be generalized for other ecotourism worldwide.

Practical implications

The proposed model of this study suggests the need to review the current condition of citizenship behavior at destination level, especially regarding to cleanliness and crowd controlling on post-COVID pandemic to maintain tourists’ health and safety while traveling.

Social implications

Achieving TCB in different types of destination (ecotourism) requires specific development models concerning environmental conditions.

Originality/value

Though CCE, INV, SAT and TCB have identified as main topics for tourism research especially in ecotourism sector, the related factors of TCB in post-COVID-19 era are remain limited.

目的

本研究旨在强调共创体验(CCE)对游客公民行为(TCB)的影响, 重点是后疫情期间印尼生态旅游中的游客公民行为(TCB)。

设计/方法论/方法

通过判断抽样, 从访问印尼生态旅游胜地的 150 名游客收集了数据, 并通过共创过程获得了其野生动物体验。 为了评估关系模型, 本研究使用了 SmartPLS 第三版的偏最小二乘结构方程建模 (PLS-SEM)。

发现

结果表明, 印尼生态旅游的 CCE 对参与度(INV)和满意度(SAT)有影响。 结果确定了INV和SAT对TCB的直接影响。 多组分析表明, covid-19 的感知风险对 INV 和 SAT 与 TCB 的关系影响不大。 本研究还描述了中介作用。

研究局限性/影响

该研究重点关注印尼生态旅游中野生动物吸引力的CCE、INV、SAT, TCB, 为旅游研究提供见解; 因此, 研究结果不能推广到全世界其他生态旅游。

实际影响

该研究提出的模型表明, 有必要审查目的地层面公民行为的现状, 特别是在新冠大流行后的卫生和人群控制方面, 以维护游客在旅行时的健康和安全。

社会影响

不同类型的目的地(生态旅游)中实现游客的公民行为需要针对不同的环境条件而选择开发模式。

原创性/价值

尽管 CCE、INV、SAT 和 TCB 是旅游研究中, 特别是在生态旅游领域的重点研究对象, 但在后疫情旅游过程中, 其与目的地公民行为相关的因素研究仍然有限。

Objetivo

Este estudio pretende poner de relieve la influencia de la experiencia de cocreación (CCE) en el comportamiento ciudadano de los turistas (TCB) haciendo hincapié en el sector del ecoturismo indonesio durante el periodo post-pandémico de la COVID-19.

Diseño/enfoque

Mediante el uso de un muestreo de juicio, se recopilaron datos de 150 visitantes que visitaron un centro de ecoturismo en Indonesia y adquirieron la experiencia de la vida silvestre a través del proceso de co-creación. Para evaluar el modelo de relación, en este estudio se utilizó el modelo de ecuaciones estructurales de mínimos cuadrados parciales (PLS-SEM) de SmartPLS 3.a versión.

Resultados

El resultado indicó que la CCE en términos de ecoturismo indonesio tuvo un efecto sobre la implicación (INV) y la satisfacción (SAT). El resultado determinó que INV y SAT tienen un efecto directo sobre el TCB. El análisis multigrupo indicó que el riesgo percibido del covid-19 modera de forma insignificante la relación INV y SAT con el TCB. Papel mediador también descrito en este estudio.

Limitaciones/implicaciones de la investigación

el estudio se centra en CCE, INV, SAT, TCB en el ecoturismo indonesio con atracción de vida silvestre y aporta información para la investigación turística; por lo tanto, los resultados no pueden generalizarse para otros ecoturismos en todo el mundo.

Implicaciones prácticas

el modelo propuesto en el estudio sugiere la necesidad de revisar la condición actual del comportamiento ciudadano a nivel de destino, especialmente en lo relativo a la limpieza y el control de multitudes en la etapa poscovid para mantener la salud y la seguridad de los turistas durante el viaje

Implicaciones sociales

lograr un comportamiento ciudadano de los turistas en diferentes tipos de destino (ecoturismo) requiere modelos de desarrollo específicos en relación con las condiciones ambientales.

Originalidad/valor

aunque CCE, INV, SAT y TCB se identifican como una prioridad para la investigación turística, especialmente en el sector del ecoturismo, los factores relacionados en el curso del turismo post-covid-19 que se relacionan con la ciudadanía a nivel de destino siguen siendo limitados.

Open Access
Article
Publication date: 29 November 2023

Daniel Kipkirong Tarus and Fiona Jepkosgei Korir

This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.

Abstract

Purpose

This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.

Design/methodology/approach

The authors used panel data derived from secondary sources from publicly listed firms in Kenya during 2002–2017. Hierarchical regression analysis was used to test the hypotheses.

Findings

The results indicate that board independence, board tenure and size have significant negative effect on real earnings management, while CEO duality positively affects real earnings management. Further, the interaction results show that CEO narcissism moderates the relationship between CEO duality and real earnings management.

Research limitations/implications

The results suggest that real earnings management reduces when boards are independent, large and comprising of long-tenured members. However, when the CEO plays dual role of a chairman, real earnings management increases. The authors also find that when CEOs are narcissists, the monitoring role of the board is compromised.

Originality/value

The study adds value to the understanding of how board structure and CEO narcissism influence the monitoring role of the board among firms listed at Nairobi Securities Exchange.

Details

PSU Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2399-1747

Keywords

Article
Publication date: 28 June 2023

Andrea Rey, Giovanni Catello Landi, Francesco Agliata and Mavie Cardi

The paper aims to investigate the role of the network in managing the tradition and innovation paradox in the agribusiness industry. In particular, this study aims to demonstrate…

Abstract

Purpose

The paper aims to investigate the role of the network in managing the tradition and innovation paradox in the agribusiness industry. In particular, this study aims to demonstrate that agribusiness firms can innovate through tradition by joining a network, to capture the way intellectual capital (IC) is created, shared and transformed.

Design/methodology/approach

The authors approached the study using the social capital conceptual framework, considering the network a critical determinant of social capital, which enhances the organization's ability to share, create and utilize knowledge. Then, the authors also employed the extended territorial strategy theory. The authors derived empirical evidence from companies belonging to the PGI-labeled Consortium of Pasta di Gragnano (Consortium). The authors used a quantitative approach, carrying out a panel data analysis.

Findings

The results suggested that belonging to Consortium had a positive impact on the operating performance, the financial performance and the environment where consortium firms operate. Thus, being part of a network helps firms to innovate in a traditional industry.

Research limitations/implications

The evidence of this work provided several implications for managers, IC community and the policy public. For managers, the authors observed that agribusiness firms can preserve their traditions through knowledge sharing with firms that operate in the same network. For IC community, the authors contributed to the debate on the social capital theory, arguing that the one area of IC that has received significant attention is the role of the network, which enhances the organization's ability to generate, share and apply knowledge effectively (Lin, 2017; Solitander and Tidström, 2010). Finally, the authors argued that policymakers should implement new reforms that facilitate the formation of networks, especially in socio-economic contexts where the unemployment rate is high.

Originality/value

This is the first study that employs quantitative analysis to investigate this paradox.

Details

Journal of Intellectual Capital, vol. 24 no. 6
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 25 May 2023

Francisco Villena Manzanares, Tatiana García-Segura and Eugenio Pellicer

Building information modeling (BIM) is a growing technology and methodology for project design in the construction industry. However, when the project design team designs with BIM…

Abstract

Purpose

Building information modeling (BIM) is a growing technology and methodology for project design in the construction industry. However, when the project design team designs with BIM in a free-form manner (without a qualified instructor), it is not clear how behavior or trust might develop among project team members, nor if there are variables that might influence the improvement of such collaboration.

Design/methodology/approach

A sample of 92 responses was obtained from managers of project design firms in the architecture, engineering and construction (AEC) sector. The questionnaire data were analyzed using partial least square structural equation modeling (PLS-SEM).

Findings

This paper provides an explanation, from a happiness management perspective, to reflect on the importance of establishing policies to enhance effective communication between project team members in BIM design, as it improves trust between team members and their collaborators, developing the overall satisfaction of all the agents involved in the project.

Originality/value

The researchers suggest that there is a gap in the literature on how effective communication influences the implementation of BIM methodology.

Details

Management Decision, vol. 62 no. 2
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 18 August 2023

Enrico Bonetti, Chiara Bartoli and Alberto Mattiacci

The purpose of this paper is to enrich the knowledge about blockchain (BC) technology implementation in the agri-food industry by providing an interpretive framework of the key…

Abstract

Purpose

The purpose of this paper is to enrich the knowledge about blockchain (BC) technology implementation in the agri-food industry by providing an interpretive framework of the key marketing opportunities and challenges, related to the adoption of BC for Geographical Indication (GI) products.

Design/methodology/approach

The study adopts an explorative qualitative research design through the cognitive mapping technique applied to the cognition of different market players involved in agri-food BC projects: farmers, distributors, companies and consultancies.

Findings

This study presents a comprehensive examination of the marketing impacts of BC across various marketing objectives, including product enhancement, brand positioning, consumer relationships, market access and supply chain relationships. It highlights the capability of BC to facilitate data-enabled ecosystems within the agri-food sector, involving supply chain actors and control agencies. Additionally, the study sheds light on the challenges (technological, collaborative, political, financial and organizational) associated with the implementation of BC in the marketing of agri-food products.

Research limitations/implications

This work provides a comprehensive examination of the relevance of BC in the marketing activities of firms, particularly in the context of quality food products. It highlights the main areas of impact and effects and emphasizes the complexity of the phenomenon, which extends beyond its technical issues. Furthermore, it offers a systematic exploration of the challenges associated with the adoption of BC in marketing activities, thus contributing to a broader understanding of the implications of BC adoption in companies' marketing strategies.

Practical implications

The practical implications for this work addresses both GI companies and policy makers. Implications for companies relate to the market benefits associated with the implementation of BC, which allow further strengthening of market positioning, relationships of trust within the supply chain and integration between physical and digital market channels. The study also systematizes the challenges underlying the implementation of BC projects. The implications for policy makers regard the role they have to play in BC projects at regulatory, financial and policy levels.

Originality/value

Studies focusing on BC applications in marketing are still limited and characterized by a very narrow perspective (especially in the food industry). This study contributes to the conceptual design of the marketing applications of BC in the agri-food sector. The value of the study also lies in having framed the marketing impacts of BC in a holistic perspective, along with the technological and non-technological challenges that are related to the integration of BC in marketing strategy and operations.

Details

British Food Journal, vol. 126 no. 5
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 24 October 2022

Yosra Mnif and Imen Cherif

The purpose of this paper is twofold. First, this study examines the relationship between the presence of a female (rather than a male) audit partner and the client firm’s…

Abstract

Purpose

The purpose of this paper is twofold. First, this study examines the relationship between the presence of a female (rather than a male) audit partner and the client firm’s accruals quality. Second, this study explores whether and how the female audit partners’ specific attributes influence the gendered auditor effect on the quality of the client firm’s accruals quality (if it exists).

Design/methodology/approach

Research hypotheses have been tested by conducting both univariate and multivariate empirical analyses based on a large sample of firm-year observations from the Swedish Corporation for the years 2010–2019. During the sample timeframe, the client firms have been audited by 56 female and 231 male audit partners.

Findings

The research findings first indicate that client firms of female audit partners are associated with downward earnings management, indicating a beneficial female auditor effect on client firm’s accruals quality. Results from the audit partner change analysis exhibit that the adverse female auditor effect on the client firm’s earnings management, and hence, the beneficial female auditor effect on the client firm’s accruals quality occurs from the first year of the assignment of a female audit partner to replace a male audit partner. When looking at how specific attributes of female audit partners influence accruals quality of their audited clients, this study reveals that the favorable female auditor effect on the client firm’s accruals quality holds constant for all the female audit partners’ specific attributes included in the researched models. This underscores that the mere presence of a female audit partner constrains earnings management and enhances, thereby, the client firm’s accruals quality.

Originality/value

This research supports regulators calling for the appointment of more women to the audit firms’ leading ranks (e.g. leadership).

Details

Meditari Accountancy Research, vol. 31 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 31 August 2022

Tuğba Şener, Ferdi Bişkin and Neşe Dündar

This study aims to determine the effects of consumers' perceptions of value and environmental concerns toward recycled content clothing on consumers' attitudes and purchase…

2103

Abstract

Purpose

This study aims to determine the effects of consumers' perceptions of value and environmental concerns toward recycled content clothing on consumers' attitudes and purchase intentions toward these products.

Design/methodology/approach

The research methodology consisted of consumer survey. Female consumers registered in the labor market in the province of Konya in Turkey constituted the sample of the study. A total of 296 female consumers selected by a simple random sampling method, and taking into account time, cost and accessibility criteria, constituted the sample of the study.

Findings

Perceived customer values and environmental concerns were found to be much more effective on purchase intentions, although they were weak in positively affecting customers' attitudes toward recycled content clothing. Findings show that emotional, epistemic and conditional values and environmental concerns positively affect purchase intentions.

Research limitations/implications

The sample in this study consisted of just female consumers with income in the city of Konya, Turkey. The results might be different in different demographic groups and different cities of Turkey.

Practical implications

Consumers have positive attitude toward the idea of using recycled fibers in their clothes.

Originality/value

The literature generally includes research examining consumers' behavior toward sustainable fashion. This research focuses on the value perceptions and attitudes of Turkish consumers toward recycled content clothing – a market and topic that have not been studied much before.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 27 no. 4
Type: Research Article
ISSN: 1361-2026

Keywords

1 – 10 of 15