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1 – 10 of 69
Article
Publication date: 17 October 2023

Adhi Alfian, Hamzah Ritchi and Zaldy Adrianto

Increased fraudulent practices have heightened the need for innovation in anti-fraud programs, necessitating the development of analytics techniques for detecting and preventing…

Abstract

Purpose

Increased fraudulent practices have heightened the need for innovation in anti-fraud programs, necessitating the development of analytics techniques for detecting and preventing fraud. The subject of fraud analytics will continue to expand in the future for public-sector organizations; therefore, this research examined the progress of fraud analytics in public-sector transactions and offers suggestions for its future development.

Design/methodology/approach

This study systematically reviewed research on fraud analytics development in public-sector transactions. The review was conducted from June 2021 to June 2023 by identifying research objectives and questions, performing literature quality assessment and extraction, data synthesis and research reporting. The research mainly identified 43 relevant articles that were used as references.

Findings

This research examined fraud analytics development related to public-sector financial transactions. The results revealed that fraud analytics expansion has not spread equally, as most programs have been implemented by governments and healthcare organizations in developed countries. This research also exposed that the analytics optimization in fraud prevention is higher than for fraud detection. Such analytics help organizations detect fraud, improve business effectiveness and efficiency, and refine administrative systems and work standards.

Research limitations/implications

This research offers comprehensive insights for researchers and public-sector professionals regarding current fraud analytics development in public-sector financial transactions and future trends.

Originality/value

This study presents the first systematic literature review to investigate the development of fraud analytics in public-sector transactions. The findings can aid scholars' and practitioners' future fraud analytics development.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 19 April 2024

Anthony K. Hunt, Jia Wang, Amin Alizadeh and Maja Pucelj

This paper aims to provide an elucidative and explanatory overview of decision-making theory that human resource management and development (HR) researchers and practitioners can…

Abstract

Purpose

This paper aims to provide an elucidative and explanatory overview of decision-making theory that human resource management and development (HR) researchers and practitioners can use to explore the impact of heuristics and biases on organizational decisions, particularly within HR contexts.

Design/methodology/approach

This paper draws upon three theoretical resources anchored in decision-making research: the theory of bounded rationality, the heuristics and biases program, and cognitive-experiential self-theory (CEST). A selective narrative review approach was adopted to identify, translate, and contextualize research findings that provide immense applicability, connection, and significance to the field and study of HR.

Findings

The authors extract key insights from the theoretical resources surveyed and illustrate the linkages between HR and decision-making research, presenting a theoretical framework to guide future research endeavors.

Practical implications

Decades of decision-making research have been distilled into a digestible and accessible framework that offers both theoretical and practical implications.

Originality/value

Heuristics are mental shortcuts that facilitate quick decisions by simplifying complexity and reducing effort needed to solve problems. Heuristic strategies can yield favorable outcomes, especially amid time and information constraints. However, heuristics can also introduce systematic judgment errors known as biases. Biases are pervasive within organizational settings and can lead to disastrous decisions. This paper provides HR scholars and professionals with a balanced, nuanced, and integrative framework to better understand heuristics and biases and explore their organizational impact. To that end, a forward-looking and direction-setting research agenda is presented.

Details

Personnel Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 13 February 2024

Aydin S. Oksoy, Matthew R. Farrell and Shaomin Li

The purpose of this study is to investigate if a firm's exchange complexity profile (that is, the linkages between the firm and its environment) influences investor behavior at…

Abstract

Purpose

The purpose of this study is to investigate if a firm's exchange complexity profile (that is, the linkages between the firm and its environment) influences investor behavior at the negotiation table where a firm valuation is derived.

Design/methodology/approach

The authors utilize Qualitative Comparative Analysis (QCA). Specifically, the authors utilize fuzzy-set Qualitative Comparative Analysis (fsQCA), a QCA variant that allows the researcher to assign graduated membership in sets.

Findings

When the authors dichotomize their positions as either higher stakes that favor the seller (high capital, low equity, high valuation) or lower stakes that favor the buyer (low capital, high equity, low valuation), and when the authors focus primarily on the equity outcome, the authors find that investors adopt a reductionist stance that adheres to a transaction cost economics logic under conditions of lower stakes and higher complexity as well as higher stakes and lower complexity conditions. The authors interpret this to mean that equity serves as a counter-balancing lever for a firm's exchange complexity configuration.

Originality/value

On a theoretical level, the authors showcase the exchange complexity framework and differentiate its position within the extant frameworks that address a firm's competitive advantage. More generally, the authors note that this framework brings the discipline of micro-economics and the field of strategic management closer together, providing scholars with a new tool enabling research across industries for the portfolio level of analysis.

Details

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

Keywords

Article
Publication date: 5 February 2024

Swati Chaudhary, Aditi Gupta, Apoorva A., Ranjan Chaudhuri, Vijay Pereira, Sheshadri Chatterjee and Sumana Chaudhuri

This paper aims to examine the evolution of organizational identification (OI) research over the past five decades and its journey through various lenses, such as the…

Abstract

Purpose

This paper aims to examine the evolution of organizational identification (OI) research over the past five decades and its journey through various lenses, such as the collaborative network of authors, organizations and countries. The conceptual and intellectual structure of the construct is analysed via keywords and co-citation pattern mapping.

Design/methodology/approach

OI research is rising in popularity, with 118 papers published in 2019, 168 papers in 2020 and 15 publications till February 2021 in the Scopus database. The Scopus database is used to retrieve 55 years of OI studies published between 1965 and 2021. The free bibliometric tools Biblioshiny and VOSviewer are used to analyse 1,034 journal papers.

Findings

The result showed that R. Van Dick is the most influential author and the USA is the most involved country in OI research. As per the findings, the Journal of Organizational Behaviour published most of OI research and “corporate social responsibility” and “organizational commitment” seem to be the most used keywords alongside OI.

Research limitations/implications

This study will be highly beneficial to OI researchers making their understanding about the construct better. It will also encourage social psychologists to understand the construct utility in workplace social welfare programmes. The research could also help governments and funding bodies to evaluate grant requests. Furthermore, researchers from countries with the lowest proportion of OI studies would be encouraged to spend more time and effort in this area. It will offer insight into international marketing and how individuals and stakeholders perceive and connect with an organization globally.

Originality/value

To the best of the authors’ knowledge, this study is one of the important research studies carried out in the domain of OI in the international context. This is also one of the few studies which is spread out across different disciplinary areas including international marketing and management. The success of this paper can open avenues and influence future researchers to study in the OI and related cross-disciplinary areas of international management.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

Book part
Publication date: 1 February 2024

Özge Çaylak Dönmez and Burhan Sevim

Three-dimensional (3D) printing has great potential in the food industry. While 3D printing technology offers customised food products to consumers, it also allows producers to…

Abstract

Three-dimensional (3D) printing has great potential in the food industry. While 3D printing technology offers customised food products to consumers, it also allows producers to develop new products using a wide variety of alternative food ingredients, modernise the production process and carry out environmentally friendly production. This research aims to determine the attitudes of students towards 3D foods who are studying in the Department of Gastronomy and Culinary Arts, as they are both consumers and examine different food processing systems and use them in the field of application. As a result of the study, it was identified that the participants believed that 3D printing is a great modern technology that allows the development of new foods, that it will bring benefit to us in the future, reduce the cost of food and food waste, increase the sustainability of food and that they see it as environmentally friendly. In addition, it was determined that the participants did not think that 3D-printed foods were disgusting; they found these foods reliable, could try them in the future and were excited to experience them.

Abstract

Details

ANTi-History: Theorization, Application, Critique and Dispersion
Type: Book
ISBN: 978-1-80455-242-1

Book part
Publication date: 14 December 2023

Paul Chiedozie Odigbo

Entrepreneurship education is being taught to undergraduates in tertiary institutions and fresh graduates in youth programmes to encourage start-ups and create employment as a…

Abstract

Entrepreneurship education is being taught to undergraduates in tertiary institutions and fresh graduates in youth programmes to encourage start-ups and create employment as a strategy to stem youth unemployment. As such, entrepreneurship education programmes are expected to include rigorous processes of programme design, implementation and evaluation so as to achieve changes in behaviour, attitude and action of participants measureable in terms of start-up and jobs created. Two entrepreneurship education programmes implemented in Nigeria are evaluated to ascertain the level of effectiveness in design, implementation and evaluation and the outcomes in terms of start-ups and employment created. Research methods adopted in the two programmes combine observation techniques with content analyses, action research in case study and focus group interviews. In addition, test-retest techniques in a quasi-experimental design, with a structured questionnaire is adopted in programme number two only. The findings are that while it is suspected that the design stage is jumped in programme number one, in programme two, the design is poorly done. Implementation is ineffective in the two programmes because objectives did not arise from programme design as they ought to and evaluation methods are inappropriate and so ineffective. The recommendations include review of the design of the two programmes to generate appropriate and measurable objectives; adopting implementation strategies that will achieve the measurable objectives generated from revised programme designs and adopting appropriate evaluation techniques that has capacity to measure outcomes and impact in addition to outputs.

Details

Delivering Entrepreneurship Education in Africa
Type: Book
ISBN: 978-1-83753-326-8

Keywords

Book part
Publication date: 12 December 2023

Christian Harrison

Entrepreneurship is a prominent area of inquiry which is enriched by an ample literature base and challenged by definitional deficiencies. Over the years, multiple perspectives of…

Abstract

Entrepreneurship is a prominent area of inquiry which is enriched by an ample literature base and challenged by definitional deficiencies. Over the years, multiple perspectives of entrepreneurship have emerged and a holistic approach to entrepreneurship has been proposed. This can facilitate the continued enlargement of the entrepreneurship field and allow for interdisciplinary research within the African region. This chapter contributes to the literature on entrepreneurship in developing economies by providing an extensive review of the various approaches that entrepreneurship has been conceptualised. Nine themes are explored: the great person, economic perspective, psychological perspective, sociological perspective, behavioural perspective, management, intrapreneurship, cognitive perspective and leadership perspective. This is followed by an examination of entrepreneurship as a process, as a new venture creation and as an art of opportunity recognition and exploitation. In the last section of this chapter, a clarion call is made for more African scholarship and research in the field of entrepreneurship.

Details

Contextualising African Studies: Challenges and the Way Forward
Type: Book
ISBN: 978-1-80455-339-8

Keywords

Open Access
Article
Publication date: 21 March 2023

Farsan Madjdi and Badri Zolfaghari

This paper adds to the ongoing debate on judgements, opportunity evaluation and founder identity theory and shows that founders vary in their prioritisation and combination of…

1713

Abstract

Purpose

This paper adds to the ongoing debate on judgements, opportunity evaluation and founder identity theory and shows that founders vary in their prioritisation and combination of judgement criteria, linked to their respective social founder identity. It further reveals how this variation among founder identity types shapes their perception of distinct entrepreneurial opportunities and the forming of first-person opportunity beliefs.

Design/methodology/approach

This study uses a qualitative approach by presenting three business scenarios to a sample of 34 first-time founders. It adopts a first-person perspective on their cognitive processes during the evaluation of entrepreneurial opportunities using verbal protocol and content analysis techniques.

Findings

The theorised model highlights the use of similar categories of judgement criteria by individual founders during opportunity evaluation that followed two distinct stages, namely search and validation. Yet, founders individualised their judgement process through the prioritisation of different judgement criteria.

Originality/value

The authors provide new insights into how individuals individuate entrepreneurial opportunities through the choice of different judgement criteria that enable them to develop opportunity confidence during opportunity evaluation. The study also shows that first-time founders depict variations in their cognitive frames that are based on their social identity types as they assess opportunity-related information and elicit variations in reciprocal relationships emerging between emotion and cognition. Exposing these subjective cognitive evaluative processes provides theoretical and practical implications that are discussed as well.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 29 no. 11
Type: Research Article
ISSN: 1355-2554

Keywords

Book part
Publication date: 14 December 2023

Kübra Şimşek Demirbağ

In this study, workplace spirituality is discussed in the context of remote work and the COVID-19 pandemic. First, the focus is on the changes in the meaning and function of…

Abstract

In this study, workplace spirituality is discussed in the context of remote work and the COVID-19 pandemic. First, the focus is on the changes in the meaning and function of employees in the organization during the evolutionary process of industrialization and management paradigms. Afterward, conceptual frameworks for spirituality and workplace spirituality are presented, and in the last section, academic studies that deal with workplace spirituality with distance or hybrid work arrangements are included. Early studies offer insights and recommendations on conceptualizing, developing, and managing workplace spirituality. They all emphasize that spirituality is necessary for remote work as a tool to overcome stress and mental health problems and increase employee well-being. Unfortunately, the remote work and workplace spirituality literature is relatively narrow and needs to be expanded.

1 – 10 of 69