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1 – 10 of 368
Article
Publication date: 7 February 2024

Chrisalena Athanasiadou, Georgios Theriou and Dimitrios Chatzoudes

This study aims to examine how corporate social responsibility (CSR) affected the attitudes and behaviors of employees in the European aviation industry amidst the COVID-19…

Abstract

Purpose

This study aims to examine how corporate social responsibility (CSR) affected the attitudes and behaviors of employees in the European aviation industry amidst the COVID-19 pandemic and to explore any moderating effect of empathetic leadership.

Design/methodology/approach

Based on the social identity and social exchange theories, a research model was developed and tested against empirical data collected from employees of the European aviation industry, in 2021. Structural equation modeling and regression analyses were used for testing the hypothesized causal relationships.

Findings

Perceived CSR is directly related to work engagement and indirectly associated with work engagement and job insecurity via organizational pride. The presence of an empathetic leader does not intensify the effects of perceptions of CSR on organizational pride. Work engagement, in turn, impacts organizational citizenship behavior, while no such effect of job insecurity is supported.

Originality/value

This study provides insight into the underlying mechanisms via which CSR affects employees during a crisis. It, also, has significant implications on human resources management within the industries severely affected by the pandemic.

Details

International Journal of Organization Theory & Behavior, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1093-4537

Keywords

Article
Publication date: 29 February 2024

Arushi Bathla, Ginni Chawla and Ashish Gupta

Design-thinking (DT) in education has attracted significant interest from practitioners and academics, as it proffers new-age thinking to transform learning processes. This paper…

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Abstract

Purpose

Design-thinking (DT) in education has attracted significant interest from practitioners and academics, as it proffers new-age thinking to transform learning processes. This paper synthesises extant literature and identifies the current intellectual frontiers.

Design/methodology/approach

First, a systematic-literature-review was undertaken employing a robust process of selecting papers (from 1986 to 2022) by reading titles, abstracts and keywords based on a required criterion, backward–forward chaining and strict quality evaluations. Next, a bibliometric analysis was undertaken using VOSviewer. Finally, text analysis using RStudio was done to trace the implications of past work and future directions.

Findings

At first, we identify and explain 12 clusters through bibliometric coupling that include “interdisciplinary-area”, “futuristic-learning”, “design-process” and “design-education”, amongst others. We explain each of these clusters later in the text. Science, Technology, Engineering, Arts and Mathematics (STEAM), management education, design and change, teacher training, entrepreneurship education and technology, digital learning, gifted education and course development) Secondly, through co-word-analysis, we identify and explain four additional clusters that include “business education and pedagogy”, “content and learning environment”, “participants and outcome” and finally, “thinking-processes”. Based on this finding, we believe that the future holds a very positive presence sentiment for design thinking and education (DT&E) in changing the 21st century learning.

Research limitations/implications

For investigating many contemporary challenges related to DT&E, like virtual reality experiential learning, sustainability education, organisational learning and management training, etc. have been outlined.

Practical implications

Academics may come up with new or improved courses for the implementation of DT in educational settings and policymakers may inculcate design labs in the curricula to fortify academic excellence. Managers who would employ DT in their training, development and policy design, amongst others, could end up gaining a competitive advantage in the marketplace.

Originality/value

This study conducted a comprehensive review of the field, which to our limited knowledge, no prior studies have been done so far. Besides, the study also outlines interesting research questions for future research.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 3 November 2023

Rajeev R. Bhattacharya and Mahendra R. Gupta

The authors provide a general framework of behavior under asymmetric information and develop indices of diligence, objectivity and quality by an analyst and analyst firm about a…

Abstract

Purpose

The authors provide a general framework of behavior under asymmetric information and develop indices of diligence, objectivity and quality by an analyst and analyst firm about a studied firm, and relate them to the accuracy of its forecasts. The authors test the associations of these indices with time.

Design/methodology/approach

The test of Public Information versus Non-Public Information Models provides the index of diligence, which equals one minus the p-value of the Hausman Specification Test of Ordinary Least Squares (OLS) versus Two Stage Least Squares (2SLS). The test of Objectivity versus Non-Objectivity Models provides the index of objectivity, which equals the p-value of the Wald Test of zero coefficients versus non-zero coefficients in 2SLS regression of the earnings forecast residual. The exponent of the negative of the standard deviation of the residuals of the analyst forecast regression equation provides the index of analytical quality. Each index asymptotically equals the Bayesian ex post probability, by the analyst and analyst firm about the studied firm, of the relevant behavior.

Findings

The authors find that ex post accuracy is a statistically and economically significant increasing function of the product of the indices of diligence, objectivity and quality by the analyst and analyst firm about the studied firm, which asymptotically equals the Bayesian ex post joint probability of diligence, objectivity and quality. The authors find that diligence, objectivity, quality and accuracy did not improve with time.

Originality/value

There has been no previous work done on the systematic and objective characterization and joint analysis of diligence, objectivity and quality of analyst forecasts by an analyst and analyst firm for a studied firm, and their relation with accuracy. This paper puts together the frontiers of various disciplines.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 25 March 2024

Shu Zhang, Lixun Su, Weiling Zhuang and Barry J. Babin

Given resource constraints such as time and staffing, hotels cannot respond to all negative online reviews (NORs). Therefore, this study investigates (1) what types of NORs hotels…

Abstract

Purpose

Given resource constraints such as time and staffing, hotels cannot respond to all negative online reviews (NORs). Therefore, this study investigates (1) what types of NORs hotels should prioritize responding; and (2) what response strategies are more effective in handling different types of NORs to minimize the negative ramifications.

Design/methodology/approach

Four experiments in the context of hospitability were used to test the hypotheses.

Findings

Our findings show that NORs with implicit conclusions (e.g. “I do not believe that is a good choice, you know what I mean.”) are more dissuasive than NORs with explicit ones (e.g. “Do not buy it.”) because the former NORs are perceived as more objective than the latter NORs. More importantly, our results show that firms do not need to respond to explicit NORs. When responding to implicit NORs, firms should prioritize those related to service failures caused by external (e.g. weather, technological misfunction) rather than internal (e.g. poor management, employee skills) factors.

Research limitations/implications

Our studies focus on the language styles of Chinese NORs, and future research should investigate how language styles influence dissuasion in other languages.

Practical implications

Our results show that NORs with implicit conclusions negatively impact consumer attitude and thus hurt performance more significantly than those with explicit conclusions. Therefore, firms should allocate limited staffing and resources to NORs with implicit conclusions. When responding to implicit NORs, firms should select NORs that can be attributed to external factors.

Originality/value

Our findings shed light on the importance of the language styles of NORs and provide marketers with insights into how to handle NORs. Our results reveal that consumers perceive higher objectivity of NORs when these reviews are implicit than when they are explicit. Furthermore, this study contributes to the online review literature by suggesting that firms should tailor their response strategies for NORs based on the reviewers’ language styles.

Details

Journal of Service Theory and Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-6225

Keywords

Article
Publication date: 29 February 2024

Fanfan Huo and Chaoguang Huo

This paper aims to explore the determinants of maternal and infant health knowledge (M&IHK) adoption and sharing in the short video from an empathy theory perspective. We explore…

Abstract

Purpose

This paper aims to explore the determinants of maternal and infant health knowledge (M&IHK) adoption and sharing in the short video from an empathy theory perspective. We explore how to transfer users from free health knowledge to health-related product purchase intention, which is vital for platform knowledge management and service.

Design/methodology/approach

Focusing on the M&IHK, this study proposes four processes of health knowledge adoption and sharing – knowledge quality persuasion process; source credibility persuasion process; affective empathy emotion process; and cognitive empathy emotion process – to build a framework of M&IHK adoption and sharing. Furthermore, based on adoption and sharing, we explore whether they can promote health-related product purchase intentions. A theoretical model is constructed and tested via Smart PLS in 388 samples.

Findings

In a short video context, perceived knowledge quality and perceived source credibility are still two determinants of health knowledge adoption and sharing. On the contrary, perceived affective empathy and perceived cognitive empathy are two new determinants of health knowledge adoption, but not of health knowledge sharing. Adoption of M&IHK is more driven by both rational thinking and emotional thinking than sharing-only driven by emotional thinking. Adoption and sharing both contribute to health-related product purchase intention, but the female’s intention is more related to rational adoption than the male, which is only related to emotional sharing.

Originality/value

This paper is arguably the first study to examine how short videos impact the mechanisms of M&IHK adoption, sharing and health-related products' purchase intention. It’s perhaps the first study to integrate empathy theory into health knowledge management.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 29 February 2024

Mehdi Kallantary, Hassan Valiyan, Mohammadreza Abdoli and Maryam Shahri

This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through…

Abstract

Purpose

This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through an argumentation-based total interpretive structural modeling (TISM) approach.

Design/methodology/approach

This study adopted mixed, inductive and deductive approaches to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange (TSE), respectively. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of creative accounting factors. Then, in this study’s second phase, TISM is used to develop the framework of creative accounting design. This study used two types of theoretical sampling in the qualitative part, including theoretical and snowball sampling. Also, the participants in the TISM process in this study were specialized analysts of the TSE.

Findings

Based on the mixed method of this study, the result in the qualitative part provides the creative accounting framework of the existence of three categories. There are 6 components and 35 themes during 12 interviews. In the quantitative section, it was determined that two factors, namely the type of ownership firms and intrinsic objectivity, are the most effective drivers for the formation of creative accounting in TSE firms.

Originality/value

So far, it is rare to find preceding studies that have proposed, validated and practically tested an integrated creative accounting framework within the context of financial markets. Thus, the authors understand that this is the very first research focused on the development of a framework for capital market companies to continuously be competitive and could help financial decision-makers, practitioners and academicians in their perception of knowing more about the financial functions of firms.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 15 December 2023

Yongqing Xiong, Qian Cheng, Yukang Xiong and Mingyan Liao

This study aims to investigate the impact and mechanism of new energy vehicle (NEV) information sources (IS) on mass consumers' purchase intentions (PIs) in China.

Abstract

Purpose

This study aims to investigate the impact and mechanism of new energy vehicle (NEV) information sources (IS) on mass consumers' purchase intentions (PIs) in China.

Design/methodology/approach

Around 902 valid questionnaires were collected using the questionnaire to analyze the different effects of three types of IS (official, interpersonal and commercial) on mass consumers' PIs. Besides, this study investigates the mechanisms by examining the mediating effect of perceived risk (PR) and the moderating effect of individual differences like age and education level.

Findings

The three types of NEV IS stimulate the PI of mass consumers, but there are some differences, with interpersonal information sources (IISs) having the strongest contribution, followed by official information sources (OISs) and commercial information sources (CISs) the least. Meanwhile, PR plays a mediating role in the effect of NEV IS on mass consumers' PIs, and age and education level moderate the influence paths. Specifically, the moderating effect of age mainly works on the negative impact of PR on PI, while education level moderates the influence of IS on PR.

Originality/value

This study contributes to filling the gaps in the current understanding of the role played by NEV IS in shaping consumer preferences and choices. It provides valuable insights for automotive manufacturers, policymakers and marketers to tailor their marketing strategies and improve information dissemination to effectively promote NEV adoption among mass consumers.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 21 September 2022

Mayank Saini, Garima Chandna and Savita Ubba

The objective of the study is to systematically review the existing research in the topical domain of farmers’ direct link with supermarkets. The authors present a…

Abstract

Purpose

The objective of the study is to systematically review the existing research in the topical domain of farmers’ direct link with supermarkets. The authors present a state-of-the-art structure of the field and provide directions for future research in the domain. The major aim of this study is to synthesize the research field and answer some specific questions, like what do we know about this field and where should we be heading.

Design/methodology/approach

A pool of 275 articles published from 2002 to 2022 were retrieved from the Scopus database and analyzed using the R-based Biblioshiny and visualized using VOSviewer. The research design is a mix of quantitative bibliometric technique and qualitative content analysis. Bibliometric method ensures the objectivity while content analysis ensures the scholarly evaluation.

Findings

Major findings include production trend, dominant keywords, leading publication outlets and country-wise analysis of the selected articles. The authors found that sub-domains like economic aspects, participation hurdles and the rise of supermarkets are the most researched topics while operational issues, their pragmatic solutions, sustainability and innovation are the emerging sub-fields that need more academic attention.

Research limitations/implications

The major limitation is the use of single data source, i.e. Scopus, and it is quite possible that useful studies that are not covered by Scopus remain excluded.

Originality/value

This study is one of the first attempts to systematically review the previous research on the selected topic. It will help researchers to understand the present status, identify future research directions, and pursue more reasonable and relevant topics of research.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 5 December 2023

Martin Kelly and Patricia Larres

Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In…

Abstract

Purpose

Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In particular, client assumptions and estimations relating to hypothetical valuations in financial reporting are not being challenged. This paper seeks to address the issue by advancing a decision-making framework aimed at guiding auditors beyond regulatory reductionist thinking towards an enhanced understanding of the cognitive processes which shape professional judgment in forming a reliable audit opinion.

Design/methodology/approach

Drawing on the normative philosophical and theological teachings of Bernard Lonergan, the authors' decision-making framework embodies reflective thinking and the data of consciousness to highlight the central role played by enquiry in the dynamics of understanding, judgment and decision-making. Such enquiry elicits challenge of the management bias inherent in hypothetical valuations.

Findings

Auditing through a Lonerganian lens allows auditors to reflect on their approach to objective decision-making by offering a set of cognitive tools to enhance the enquiry essential for nurturing professional skepticism.

Originality/value

This paper contributes to the literature by developing the somewhat neglected discourse on the cognitive processes essential for professional skepticism and audit judgment. The authors demonstrate how Lonerganian self-appropriation intensifies an awareness of the recursive cognitive activities pertinent to objective judgment and decision-making. This awakened consciousness has the potential not only to change how auditors question evidence to make informed judgments and decisions, but also to normalize the practice of challenge.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 30 November 2022

Juma James Masele and Elia Daud

This study aims to assess the sources of COVID-19 information respondents relied for COVID-19 pandemic information access and use, forms of misinformation and their influence on…

Abstract

Purpose

This study aims to assess the sources of COVID-19 information respondents relied for COVID-19 pandemic information access and use, forms of misinformation and their influence on COVID-19 vaccine uptake hesitancy among frontline workers.

Design/methodology/approach

A Google Form developed questionnaire, distributed conveniently through link shared through WhatsApp groups was used to collect data from frontline workers from Dar es Salaam and Dodoma cities. Analysis was done using a binary regression analysis.

Findings

It was found that it was not the source that mattered for one to be hesitancy or not on COVID-19 vaccination, but the extent to which the information the source channels was manipulated or false.

Research limitations/implications

Relying only Google Form questionnaire sent through a link on WhatsApp may have compromised the quality of information gathered and the quality of conclusion. Another study may have conducted through researcher administered questionnaire to a bigger sample to increase conclusion reliability and validity.

Practical implications

This study urges that to increase the COVID-19 vaccine uptake, it is important to ensure that the quality of information from the revealed dependable sources is checked to avoid possible consequential disquiet resulting from misinformation.

Originality/value

As the world is striving toward combating the COVID-19 or at least lessening its effects, this paper is of its own kind, using the theory of informative fictions to guide the assessment of the sources of information and the extent to which they influence misinformation on COVID-19 vaccine uptake hesitancy.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

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