Search results
1 – 10 of 17Zahid Mahmood, Muhammad Asif, Mohammed Aljuaid and Rab Nawaz Lodhi
The purpose of this paper is to identify the negative aspects of blockchain technology and to shed the light on most productive years, countries, authors, sources and frequent…
Abstract
Purpose
The purpose of this paper is to identify the negative aspects of blockchain technology and to shed the light on most productive years, countries, authors, sources and frequent keywords.
Design/methodology/approach
A Web of Science bibliographic data set containing 209 journal articles was evaluated using descriptive and network analytics. A two-step process is adopted in this study; descriptive analysis is initially carried out using RStudio to determine the most productive years, nations, sources and authors, and using co-occurrence of keyword analysis in VOSviewer, the most influential keywords are determined.
Findings
The findings reveal that 2022 is the most prolific year in terms of number of publications. It is discovered that China tops the list for having published the most articles. Similarly, the most productive authors are Kumar A and Abhishek K.
Originality/value
To the best of the authors’ knowledge, this bibliometric analysis is unique in that it takes a thorough approach to examine the negative aspects of blockchain technology and identify research trends and offer insights that might guide future research and practical solutions.
Details
Keywords
Naruanard Sarapaivanich, Erboon Ekasingh, Jomjai Sampet and Paul Patterson
This study examines how professional service firms' communication effectiveness (affiliative communications style, social dialogue and information provision), social cognitive…
Abstract
Purpose
This study examines how professional service firms' communication effectiveness (affiliative communications style, social dialogue and information provision), social cognitive capital and rapport established between an auditor and SME client are instrumental in influencing the latter's evaluation of the technical quality of an audit.
Design/methodology/approach
The study combines qualitative and quantitative methodologies to create a cross-sectional survey covering four geographic regions in an emerging economy – Thailand. The authors examine the hypotheses by employing social interaction theory.
Findings
A study of 744 SME executives plus post-survey interviews with three audit partners revealed that an affiliative communications style and information provision are positively associated with the rapport developed between financial auditor and client, and that rapport, in turn, had a strong association with client perceptions of audit quality. In addition, affiliative communication style, information provision and social cognitive capital had a direct (positive) association with perceptions of audit quality. The effects of communication effectiveness and social cognitive capital varied, depending on whether or not the SME client possessed formal accounting qualifications.
Originality/value
The study contributes to the literature on the business-to-business professional services, and accounting in particular, by explicating the important roles of communication effectiveness, rapport, and social cognitive capital in the relationship between an auditor and a client. Moreover, the paper reveals that the differences in educational background of clients result in differential impacts of communication effectiveness and social cognitive capital on rapport and perceptions of audit quality.
Details
Keywords
Stefano Francesco Musso and Giovanna Franco
This article sets out to show how principles and questions about method that underlie a way of interpreting the discipline of conservation and restoration can find results in…
Abstract
Purpose
This article sets out to show how principles and questions about method that underlie a way of interpreting the discipline of conservation and restoration can find results in research and studies, aiming at achieving even conscious reuse process. The occasion is the very recent research performed on the former Church of Saints Gerolamo and Francesco Saverio in Genoa, Italy, the Jesuit church annexed to the 17th-century College of the order. It is a small Baroque jewel in the heart of the ancient city, former University Library and actually abandoned, forgotten for years, inaccessible and awaiting a new use.
Design/methodology/approach
The two-year work carried out on the monumental building was conducted according to a study and research methodology developed and refined over the years within the activities of the School of Specialisation in Architectural Heritage and Landscape of the University of Genoa. It is a multidisciplinary and rigorous approach, which aims to train high-level professionals, up-to-date and aware of the multiple problems that interventions on existing buildings, especially of a monumental nature, involve.
Findings
The biennal study has been carried out within the activities of the Post-Graduate Programme in Architectural Heritage and Landscape of the University of Genoa. The work methodology faces the challenges of the contemporary complexity, raised by the progressive broadening of the concept of cultural “heritage” and by the problems of its conservation, its active safeguard and its reuse: safety in respect of seismic risk, fire and hydro geological instability, universal accessibility – cognitive, physical and alternative – resource efficiency, comfort and savings in energy consumption, sustainability, communication and involvement of local communities and stakeholders.
Originality/value
The goals of the work were the following: understanding of the architectural heritage, through the correlated study of its geometries, elements and construction materials, surfaces, structures, spaces and functions; understanding of the transformations that the building has undergone over time, relating the results of historical reconstructions from indirect sources and those of direct archaeological analysis; assessment of the state of conservation of the building recognising phenomena of deterioration, damage, faults and deficits that affect materials, construction elements, systems and structures; identification of the causes and extent of damage, faults and deficits, assessing the vulnerability and level of exposure of the asset to the aggression of environmental factors and related risks; evaluation of the compatibility between the characteristics of the available spaces, the primary needs of conservation, the instance of regeneration and possible new uses; the definition of criteria and guidelines for establishing the planning of conservation, restoration and redevelopment interventions.
Details
Keywords
The article aims to give an overview of the history and the achieved status of information science in the German Democratic Republic (GDR) with an emphasis on the organisation of…
Abstract
Purpose
The article aims to give an overview of the history and the achieved status of information science in the German Democratic Republic (GDR) with an emphasis on the organisation of information science and practice in the GDR and on the theoretical foundations of information science.
Design/methodology/approach
Primarily, this article is based upon critical literature studies, especially German-language books and journal articles, but the empirical basis also includes some unpublished sources (e.g. letters from information scientists from the GDR).
Findings
There are interesting results concerning the roots of information science in cybernetics, philosophy and the practical area of documentation. The naming of this knowledge field as “informatics”, “informatics of science” or “information and documentation science” is partly very distinct from Western conceptions. We found different theoretical foundations for information science including the approaches of Bonitz, Engelbert, Koblitz and Groß and Fuchs-Kittowski. In the GDR, information science and information practice were centralised, but through the information system science and technology, they were consistently accessible at all levels of professional work. With German reunification, information practice and its institutions, as well as GDR’s information science efforts, disappeared.
Research limitations/implications
The article gives hints on the importance on and the survival of some GDR approaches in contemporary information science, but those developments should be analysed in much more detail.
Originality/value
This is the first overview article on the state and entire development of information science in the GDR.
Details
Keywords
This study aims to give a glimpse of the existing blockchain applications across industries and add to a complete knowledge of the blockchain’s properties.
Abstract
Purpose
This study aims to give a glimpse of the existing blockchain applications across industries and add to a complete knowledge of the blockchain’s properties.
Design/methodology/approach
Systematic literature review is used as the research strategy for this investigation and other aspects of the preferred reporting items for systematic reviews and meta-analyses framework have been incorporated to create a scholarly publications evaluation of the blockchain-based application in the financial arena and its future. The research looks at 86 studies published between 2018 and 2022.
Findings
There has been a steady but noticeable increase in the study of blockchain’s potential in many application domains over the past few of years. This rising tendency illustrates the newness and potential of blockchain technology, as well as the increasing attention from academics. According to the findings, blockchain is an appropriate solution for processing transactions using cryptocurrencies; nevertheless, it still has significant technical issues and limits that require to be exploring and solving before it can be considered a viable option. It is therefore, necessary to have a high level of reliability for payments and confidentiality, in addition to maintaining the anonymity of nodes, to stop assaults and efforts to disrupt transactions in the blockchain.
Practical implications
This study has several important theoretical and practical implications. First, it adds to the body of knowledge on blockchain and Fintech, focusing on the transaction side. While much blockchain research has focused on how the technology may affect strategic choices, this study has shed light on its potential from the perspective of financial reporting. Second, by highlighting the importance of the demand for the prompt identification of losses, this work adds to the body of knowledge on the factors that influence transaction frauds involving paper money. Additionally, by establishing the link between transparency and virtual transactions, the author backs up the asymmetric responses of investors to different investment possibilities. It looks at the evolution of financial technology (Fintech) and shows how it can be used to take the advantage of unique opportunities.
Originality/value
The study is different and novel from the previously published literature on this topic mainly because of its comprehensiveness, as it revolves around all industrial and commercial areas. The three main lines of research have been outlined, namely, classifying the many blockchain-based innovations that will alter the financial landscape in many industries; identifying whether these industries are a good fit for blockchain’s wealth creation potential; and directing researchers by outlining prospective study pathways.
Details
Keywords
Shubh Majumdarr, Shilpee A. Dasgupta and Rayees Farooq
Compared to their counterparts in developed economies, businesses established in emerging economies continuously struggle due to resource and time constraints. Open innovation…
Abstract
Purpose
Compared to their counterparts in developed economies, businesses established in emerging economies continuously struggle due to resource and time constraints. Open innovation (OI) allows these firms to bridge the gap and advance towards technological advancements; however, the scholarly knowledge on the subject is not systematized. Thus, this study synthesizes the extant literature, proposes a framework and highlights future research avenues for domain advancements.
Design/methodology/approach
Based on the Scientific Procedures and Rationales for Systematic Literature Reviews (SPAR-4-SLR) framework, the study evaluates 79 journal publications from Scopus and Web of Science (WoS). The bibliometric analysis highlights annual publication trends and research clusters, whereas TCCM analysis provides deep analysis into applied theories, context and characteristics, i.e. OI–performance linkage, barriers, mediators and moderators, followed by employed methodologies in the domain.
Findings
The bibliometric results showcase a rising publication trend, significant research clusters and trends, whereas the content analysis via TCCM framework identifies theories, contexts and methodologies employed in the domain. In terms of characteristics, the OI–performance relation and barriers at diverse levels, followed by the moderating and mediating mechanism, are further explained in detail.
Originality/value
This is the first study to examine OI and firm performance in the context of emerging economies and employ rigorous frame-based bibliometric and content analysis measures, establishing the foundations for a comprehensive understanding.
Details
Keywords
Albert Agbeko Ahiadu and Rotimi Boluwatife Abidoye
This study systematically reviewed existing literature on the impact of economic uncertainty on property performance to highlight focus areas and spur future research amid…
Abstract
Purpose
This study systematically reviewed existing literature on the impact of economic uncertainty on property performance to highlight focus areas and spur future research amid unprecedented global uncertainty levels. Conceptually, uncertainty levels and environmental dynamism are related to investors' risk judgement and decision-making.
Design/methodology/approach
Peer-reviewed journal articles published from 2007 to 2022 were assembled and arranged through the Scientific Procedures and Rationales for Systematic Literature Reviews (SPAR-4-SLR) protocol. The initial search produced 2,028 results from the Web of Science and Scopus databases, which were rigorously purified for a final dataset of 70 articles. These records were subsequently assessed through content analysis, bibliographic modelling, topic modelling and thematic analysis. Recurring themes were visualised using the VOSviewer software.
Findings
The existing literature suggests that economic uncertainty negatively impacts investment volumes, returns and performance. Research has also increased since 2018, with a strong emphasis on the housing sector and developed property markets. Commercial property and emerging markets account for only 10 and 8% of previous research, respectively.
Practical implications
These findings highlight the negative impact of economic uncertainties on property performance and investment volumes, which necessitate careful risk assessment. Given the high susceptibility of emerging and commercial property markets to uncertainty, these markets warrant further research amid ongoing uncertainty concerns across the globe.
Originality/value
Given current unprecedented levels of global uncertainty, the effects of economic uncertainty have received renewed interest. This study synthesised the current understanding of how different property markets respond to increased uncertainty and outlined future research directions to enhance understanding. Themes and relationships were also integrated into a conceptual map summarising the reported effects of economic uncertainty on housing, commercial property, investment and behaviour in the property market.
Details
Keywords
Faizah Panggi, Hanudin Amin and Imran Mehboob Shaikh
The purpose of this study was to investigate the factors that influence the millennials’ intention to choose tawarruq home financing in Sandakan, Sabah, Malaysia.
Abstract
Purpose
The purpose of this study was to investigate the factors that influence the millennials’ intention to choose tawarruq home financing in Sandakan, Sabah, Malaysia.
Design/methodology/approach
The primary data were gathered via the questionnaire survey administered among Islamic banking customers in Sandakan, Sabah. Data obtained were analysed via multiple regression analysis using the software, Statistical Package for Social Sciences.
Findings
This study found that attitude, subjective norm, perceived behavioural control, religiosity and knowledge in muamalat had a positive significant relationship towards millennials’ intention to choose tawarruq home financing in Sandakan, Sabah.
Research limitations/implications
This study used the sample size by inviting over 150 participants who filled the questionnaires and the area of coverage for the current study was limited to Sandakan, Sabah, Malaysia. Besides, the contributions of this study were confined to those factors examined in the research’s conceptual framework.
Practical implications
The results obtained through this study can help muamalat practitioners in providing the best practice of tawarruq home financing in the locality at best. In addition, this study also helps to guide managers of Islamic banks to plan better offers of the facility among local folks.
Originality/value
This study integrated religiosity and knowledge in muamalat in explaining millennials’ acceptance of tawarruq home financing in Sandakan, Sabah, Malaysia.
Details
Keywords
Jonathan G. Ercanbrack and Ali Ali
This study aims to examine the extent to which traditional juristic approaches to determining intention in Islamic law are altered in the institutional framework and…
Abstract
Purpose
This study aims to examine the extent to which traditional juristic approaches to determining intention in Islamic law are altered in the institutional framework and standard-setting project of the Malaysian state.
Design/methodology/approach
The study used the transnational law theory, which views normativity as culturally, socially and religiously embedded. The development of norms, customs and laws is also contingent on self-maximizing behavior. The Sharīʿa Advisory Council’s interpretation of the bayʿ al-ʿīnah standard is a case study of this approach to the development of law.
Findings
This study shows that traditional approaches to determining the validity of an Islamic contract have been displaced by the institutional logic of the state, which prioritizes uniformity and certainty in law and reflects liberal, Western and capitalistic values. Islamic standard setting is part of the state’s objective to uniformize law due to the globalization of financial markets. The normative collisions in the standard-setting project produce a new jurisprudence based on the state’s uniform and purposive determination of a contract’s validity.
Research limitations/implications
Further research on institutional frameworks is needed to conceptualize how Islamic commercial principles and ethics can be incentivized in the state’s legal systems.
Originality/value
Few works, if any, have examined the interaction of the state’s institutional environment with jurists’ traditional approaches to determining contractual intention. Most scholarship assumes the decisive role of market forces, but the role of law and institutions in this context is under-researched.
Details
Keywords
Ayisha Begum N. and Saleem Shaik
The purpose of this study of M&A in relation to sustainability aims to create synergies that drive both financial performance and positive environmental and social outcomes…
Abstract
Purpose
The purpose of this study of M&A in relation to sustainability aims to create synergies that drive both financial performance and positive environmental and social outcomes, aligning business objectives with broader societal goals. The study can help in understanding the structure, collaborations and recent keywords and topics that are related to M&A in relation to sustainability.
Design/methodology/approach
This study applies comprehensive bibliometric analysis on performance analysis and science mapping of the scholarly literature related to M&A in relation to sustainability published between 2004 and 2024 in 196 publications on Web of science and Scopus by leveraging biblioshiny within R Studio and the VOS viewer software for enhanced visualization and interpretation of the bibliometric data.
Findings
This study helps to find out the co-occurrence analysis, bibliographical coupling and keyword analysis. Moreover, it scrutinizes patterns of collaboration among researchers, institutions and nations, shedding light on the global reach and influence of scholarly contributions in the field of M&A in relation to sustainability.
Practical implications
This study identified trends can help scholars, policymakers and business experts to study M&A through the lens of sustainability.
Social implications
This bibliometric study of M&A in relation to sustainability can drive positive change by promoting responsible business practices, fostering innovation and creating value for both shareholders and society as a whole.
Originality/value
The paper concludes by finding emerging topics of the research and future directions, it gives a good input to extend the line on the graph. This study provides overview of 20 years of research on M&A in relation to sustainability and discusses its findings to identify the research gap.
Details