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Article
Publication date: 9 May 2023

Dan Wang

This research conducts bibliometric analyses and network mapping on smart libraries worldwide. It examines publication profiles, identifies the most cited publications and…

Abstract

Purpose

This research conducts bibliometric analyses and network mapping on smart libraries worldwide. It examines publication profiles, identifies the most cited publications and preferred sources and considers the cooperation of the authors, organizations and countries worldwide. The research also highlights keyword trends and clusters and finds new developments and emerging trends from the co-cited references network.

Design/methodology/approach

A total of 264 records with 1,200 citations were extracted from the Web of Science database from 2003 to 2021. The trends in the smart library were analyzed and visualized using BibExcel, VOSviewer, Biblioshiny and CiteSpace.

Findings

The People’s Republic of China had the most publications (119), the most citations (374), the highest H-index (12) and the highest total link strength (TLS = 25). Wuhan University had the highest H-index (6). Chiu, Dickson K. W. (H-index = 4, TLS = 22) and Lo, Patrick (H-index = 4, TLS = 21) from the University of Hong Kong had the highest H-indices and were the most cooperative authors. Library Hi Tech was the most preferred journal. “Mobile library” was the most frequently used keyword. “Mobile context” was the largest cluster on the research front.

Research limitations/implications

This study helps librarians, scientists and funders understand smart library trends.

Originality/value

There are several studies and solid background research on smart libraries. However, to the best of the author’s knowledge, this study is the first to conduct bibliometric analyses and network mapping on smart libraries around the globe.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 22 August 2023

Yosra Mnif and Imen Slimi

This paper aims to examine the impact of the auditor's characteristics on bank's earnings management (EM) through loan loss provisions (LLP) for African banks.

Abstract

Purpose

This paper aims to examine the impact of the auditor's characteristics on bank's earnings management (EM) through loan loss provisions (LLP) for African banks.

Design/methodology/approach

This study is based on 360 bank-year observations from 14 African countries for the period 2011–2016, discretionary LLP is used as proxy for EM. Panel regressions have been conducted.

Findings

The authors' findings reveal that auditor's industry specialization and tenure exert a negative and significant influence on the extent of LLP-based EM. The results also show that total fees paid to the banks' auditors are positively related to the extent of EM. In a further analysis, the authors find that industry specialist auditors are more effective in reducing the incoming-increasing. Similarly, the positive relationship previously found between EM and total fees still holds only for income-increasing. Moreover, auditor tenure negatively impacts both income-increasing and income-decreasing EM. As for auditor change, results reveal differential effect on EM.

Originality/value

The current research extends prior literature and provides an understanding of an important external monitoring mechanism, the external audit, within African banks. To the best of the authors' knowledge, there is a paucity of cross-country studies that has addressed the influence of auditors' attributes on banks' EM in Africa.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 17 April 2024

Maria Kontesa, Rayenda Khresna Brahmana and Hui Wei You

The research objective starts from the argument that small-scale multinational corporations’ (SMNCs’) managerial behavior toward auditing decisions is influenced by their personal…

Abstract

Purpose

The research objective starts from the argument that small-scale multinational corporations’ (SMNCs’) managerial behavior toward auditing decisions is influenced by their personal value, especially when the auditing process is not mandatory. This study aims to examine how national culture-religiosity affects that decision. The authors further examine how foreign-owned MNCs might behave differently from local MNCs, although the host country’s cultural-religiosity value might influence that decision.

Design/methodology/approach

This study obtains the data from three sources: Hofstede Framework, Pew Research Center and World Bank Enterprise Survey in cross-sectional mode. The final sample consists of 8,590 SMNCs from 45 countries as the observations. This study uses robust regression analysis to test the effects of culture, religiosity and controlling shareholders on the audited financial statements decision.

Findings

The regression results support the hypothesis, whereas cultural-religiosity values are associated with the audited financial report. The findings confirm stakeholder theory and institutional theory.

Originality/value

This study fills a gap in the literature by providing empirical evidence on the cultural and religiosity effects on the accounting decision of SMNCs. The results can be used as the foundation for future research related to MNCs’ managerial behavior toward accounting policies, especially with the psychosocial factors.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

Open Access
Article
Publication date: 18 April 2024

Lungile Precious Luthuli and Mpho Ngoepe

Municipalities, as the front lines of service delivery, use websites as one of the tools to communicate information to the public. While it is considered a record, many…

Abstract

Purpose

Municipalities, as the front lines of service delivery, use websites as one of the tools to communicate information to the public. While it is considered a record, many organisations, including municipalities, do not manage websites as such. This study aims to explore the archiving of websites as records in the municipalities of KwaZulu-Natal (KZN) Province in South Africa by using the web archiving life cycle model.

Design/methodology/approach

This study used a mixed-methods research with an explanatory design, with quantitative data collected first through content analysis of websites and qualitative data collected through interviews. Researchers used multilevel sampling, first quantitatively analysing all available websites of the municipalities (52) in KZN, and then qualitatively selecting only records managers, information managers, web administrators, communication managers and website managers or designers from municipalities because of their understanding and involvement with websites in some way.

Findings

This study established that some records on municipal websites are often in paper format in record-keeping systems, whereas others are born digital and are not captured in the systems. Municipalities lack a dedicated web online harvesting tool as well as an archiving policy or strategy to guide website archiving. Furthermore, municipalities placed a high reliance on service providers to keep their websites operational.

Research limitations/implications

It became clear during the interviews that most of the participants were unfamiliar with web archiving. As a result, only 12 of the 56 selected participants from the municipalities provided the required information in relation to the current study as others could not provide answers. Data for other participants were not analysed.

Originality/value

Due to a lack of infrastructure for ingesting digital records into archival custody, a framework for harvesting web content of value is proposed both internally in municipalities and externally to an archive repository.

Details

Collection and Curation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9326

Keywords

Article
Publication date: 21 March 2024

Vijaya Lakshmi Dara and Chitra Kesavan

The research questions probe into the heart of participatory learning’s scholarly landscape. They inquire about historical trends, shifts in research interest, and regional…

Abstract

Purpose

The research questions probe into the heart of participatory learning’s scholarly landscape. They inquire about historical trends, shifts in research interest, and regional contributions, highlighting the global reach of participatory learning discourse. The study also reaches into the most cited papers, emphasizing their pivotal role in shaping the field’s trajectory.

Design/methodology/approach

The research design of our study involves a retrospective analysis focused on the topic of participatory learning in education. A retrospective analysis is a methodological approach that entails examining existing literature, data, and publications within a specific field to identify trends, patterns, and insights over a defined period. In the context of participatory learning in education, this research design allows us to gain a comprehensive understanding of the evolution, contributions, and emerging directions within this pedagogical approach.

Findings

The culmination of this study lies in formulating 75 thought-provoking future research questions. These questions are designed to guide the future trajectory of participatory learning research, addressing existing gaps and propelling the field toward new horizons. The findings of the study contribute to a panoramic view of participatory learning’s evolution, global impact, and potential for reshaping education. It is a compass for researchers, educators, and policymakers navigating the intricate landscape of participatory learning in education.

Research limitations/implications

Themes and topics are thoroughly explored, unrevealed the multidimensional nature of participatory learning research. The investigation spans time, revealing enduring themes while unveiling emerging areas of inquiry that capture the attention of researchers and practitioners. Current trends and focus areas are scrutinized, offering insights into the ever-evolving scholarly pursuits within participatory learning.

Practical implications

This comprehensive study investigates the evolution and impact of research on participatory learning in education from 1995 to 2023. The research objectives encompass a broad spectrum, including trend analysis, geographical distribution assessment and identification of influential papers, thematic exploration, and the formulation of future research questions. Through a meticulous examination of published literature, this study aims to shed light on the development of participatory learning as a transformative educational approach.

Originality/value

This study’s originality lies in its comprehensive analysis of participatory learning in education from 1995 to 2023, revealing temporal trends, global contributions, influential papers, thematic nuances, and emerging trends. By amalgamating these dimensions, it offers a holistic view of participatory learning’s evolution, impact, and future directions, enriching the understanding of this transformative educational approach and guiding further research and practice.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 4 October 2022

Samra Chaudary, Sohail Zafar and Thomas Li-Ping Tang

Following behavioral finance and monetary wisdom, the authors theorize: Decision-makers (investors) adopt deep-rooted personal values (the love-of-money attitudes/avaricious…

379

Abstract

Purpose

Following behavioral finance and monetary wisdom, the authors theorize: Decision-makers (investors) adopt deep-rooted personal values (the love-of-money attitudes/avaricious financial aspirations) as a lens to frame critical concerns (short-term and long-term investment decisions) in the immediate-proximal (current income) and distal-omnibus (future inheritance) contexts to maximize expected utility and ultimate serenity across context, people and time.

Design/methodology/approach

The authors collected data from 277 active equity traders (professional money managers and individual investors) in Pakistan’s two most robust investment hubs—Karachi and Lahore. The authors measured their love-of-money attitude (avaricious monetary aspirations), short-term and long-term investment decisions and demographic variables and collected data during Pakistan's bear markets (Pakistan Stock Exchange, PSX-100).

Findings

Investors’ love of money relates to short-term and long-term decisions. However, these relationships are significant for money managers but non-significant for individual investors. Further, investors’ current income moderates this relationship for short-term investment decisions but not long-term decisions. The intensity of the aspirations-to-short-term investment relationship is much higher for investors with low-income levels than those with average and high-income levels. Future inheritance moderates the relationships between aspirations and short-term and long-term decisions. Regardless of their love-of-money orientations, investors with future inheritance have higher magnitudes of short-term and long-term investments than those without future inheritance. The intensity of the aspirations-to-investments relationship is more potent for investors without future inheritance than those with inheritance. Investors with low avaricious monetary aspirations and without inheritance expectations show the lowest short-term and long-term investment decisions. Investors' current income and future inheritance moderate the relationships between their love of money attitude and short-term and long-term decisions differently in Pakistan's bear markets.

Practical implications

The authors help investors make financial decisions and help financial institutions, asset management companies, brokerage houses and investment banks identify marketing strategies and investor segmentation and provide individualized services.

Originality/value

Professional money managers have a stronger short-term orientation than individual investors. Lack of wealth (current income and future inheritance) motivates greedy investors to take more risks and become more vulnerable than non-greedy ones—investors’ financial resources and wealth matter. The Matthew Effect in investment decisions exists in Pakistan’s emerging economy.

Article
Publication date: 4 February 2022

Kesuh Jude Thaddeus, Chi Aloysius Ngong, Ugwuanyi Jacinta Nnecka, Njimukala Moses Nubong, Godwin Imo Ibe, Onyejiaku Chinyere C and Josaphat Uchechukwu Joe Onwumere

The purpose of this paper is to investigate the short and long run causal relationship between stock market development and economic growth in sub-Saharan Africa within the period…

Abstract

Purpose

The purpose of this paper is to investigate the short and long run causal relationship between stock market development and economic growth in sub-Saharan Africa within the period 1990 and 2020.

Design/methodology/approach

Using panel data from 1990–2020 obtained from the World Bank development indicators, the study makes use of the autoregressive distributed lag model and the Granger causality and cointegration to analyze the long and short run causal relationship between stock market development and economic growth in sub-Saharan Africa.

Findings

The findings unveiled that stock market capitalization had a positive and significant effect on economic growth in the long run and a negative insignificant effect in the short run within the period of 1990–2020 while stock market liquidity measured through total value of shares traded and turnover ratio had a negative and significant effect on economic growth in sub-Saharan Africa within the period of 1990–2020. The Granger causality test showed an inconclusive result between stock market development and economic growth; implying that the authors cannot say if it is stock market development that causes economic growth or it is economic growth that causes stock market development within the period of 1990–2020.

Practical implications

The findings suggest that governments of sub-Saharan African countries should encourage stock market development by implementing favorable rules for companies listing on their stock market, promote stock market integration with world markets to diversify risk, increase public awareness on stock markets, increase investors' confidence level and finally, remove stock market impediments like high taxes, legal and regulatory barriers to its development.

Originality/value

This study contributes to the existing literature by offering a whole new perspective on stock market development and economic growth since its conception in sub-Saharan Africa. Again, contrary to other papers, the study show how stock market development can contribute to the growth of sub-Saharan Africans’ economy.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 7 June 2022

Kerstin Bremser and Villy Abraham

Risk perception and ethnocentrism are recognized as significant psychological factors influencing tourism behaviors. However, the impact of tourist ethnocentrism (TE) on tourism…

Abstract

Purpose

Risk perception and ethnocentrism are recognized as significant psychological factors influencing tourism behaviors. However, the impact of tourist ethnocentrism (TE) on tourism and hospitality-related behaviors has mainly been overlooked in previous research. Hence, the objective of the present study is to propose a comprehensive TE model by exploring the influence of TE and risk perception on the domestic hospitality and tourism industry in Israel.

Design/methodology/approach

A convenience sample of 204 Israeli respondents 18 years of age or older took part in the study. Structural equation modeling (SEM) was employed to assess hypothesized relationships in the proposed model.

Findings

The data confirmed five out of the eight hypotheses tested. The study findings suggest that TE is unrelated to willingness to pay (WTP) a price premium for local travel or dine in local restaurants. Similarly, the authors found no association between risk perception and willingness to dine in local restaurants.

Originality/value

The current investigation contributes to the literature by proposing a model conceptualizing the influence of both TE and risk perception on hospitality (i.e. dine in a local restaurant) and tourism (i.e. domestic travel). The present research findings contribute to the tourism ethnocentrism literature and shed new light on social identity theory (SIT) by pointing to the importance of considering value for money in future conceptualizations and suggest monetary considerations may overshadow other in-group considerations as conceptualized in SIT.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

Keywords

Article
Publication date: 13 October 2022

Rexwhite Tega Enakrire and Fasae Joseph Kehinde

The purpose of this study is to investigate WhatsApp application for teaching and learning in higher education institutions (HEIs). The consideration for the use of the WhatsApp…

168

Abstract

Purpose

The purpose of this study is to investigate WhatsApp application for teaching and learning in higher education institutions (HEIs). The consideration for the use of the WhatsApp is based on its usefulness, ease of use, low cost of data and maintenance practices for the functionality of the mobile device used for the WhatsApp.

Design/methodology/approach

This paper applied systematic literature review in conceptualizing how WhatsApp application could be used for enhanced teaching and learning in HEIs. Most of the articles used in carrying out this study were harvested from Google Scholar. This study was carried out within three weeks internal

Findings

This study established that WhatsApp has also served as a learning and teaching tool which has made majorities of university students, irrespective of their geographical locations, become tech-savvy, self-expressive and open to new ways of doing things, including the use of social network applications. The exposition of the authors based on the findings from this study indicates that through the use of WhatsApp, activity theory of mobile learning postulated by Vygotsky and theory of connectives by George Siemens gave them the understanding surrounding how humans interact with technology through continuous use of tools.

Research limitations/implications

This research carried out has a lot of implications to global HEI due to innovation and practices of teaching learning and research.

Social implications

WhatsApp application has become the avenue through which people learn and retain and share information and knowledge among themselves for a better quality live scenarios. It has brought a shift from traditional to virtual platform of user experience (UX) in the use of digital technologies.

Originality/value

WhatsApp application for teaching and learning in HEIs established that the impact of WhatsApp on teaching, learning and retention of collocation of knowledge among school students or learners cannot be undermined. The result revealed from this study indicates that there is a shift from traditional to virtual platform which has brought diverse opportunities of transformation the educational systems, enhance productivity and quality service delivery and challenges, where lecturers would have to learn and unlearn through UX of the use of digital technologies.

Details

Library Hi Tech News, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0741-9058

Keywords

Article
Publication date: 22 April 2024

Hamzeh Al Amosh and Saleh F.A. Khatib

Climate change is one of our time’s most pressing global environmental challenges, and environmental innovation is critical to addressing it. This study aims to investigate the…

Abstract

Purpose

Climate change is one of our time’s most pressing global environmental challenges, and environmental innovation is critical to addressing it. This study aims to investigate the relationship between environmental innovation and carbon emission in the healthcare industry in Europe while also examining the moderating role of environmental governance.

Design/methodology/approach

Data for this study were collected from publicly listed healthcare companies in ten European countries spanning the years 2012–2021. The selected countries encompassed Belgium, Denmark, France, Germany, Italy, Netherlands, Spain, Sweden, Switzerland and the United Kingdom. The research encompassed all healthcare companies for which data were accessible, resulting in a comprehensive dataset comprising 1,210 companies. The authors collected data from multiple sources, including annual reports, the World Bank and Eikon databases, to ensure a robust and extensive dataset.

Findings

The results of this study indicate that environmental governance plays a significant moderating role in the relationship between environmental innovation and carbon emission within the healthcare sector in Europe, but when combined with high levels of environmental innovation, strong environmental governance leads to enhanced efforts to reduce carbon emissions. This combination also contributes to meeting the expectations of a broader range of stakeholders and maintaining legitimacy.

Practical implications

The study’s findings have practical implications for healthcare regulators, policymakers and various stakeholders. It underscores the importance of integrating solid environmental governance and innovation to address climate change challenges in the healthcare sector effectively. This integrated approach not only helps reduce carbon emissions but also contributes to achieving sustainable outcomes while satisfying a wider range of stakeholders.

Originality/value

This study adds to the existing body of knowledge by highlighting the significant role of environmental governance as a moderator in the relationship between environmental innovation and carbon emission in the healthcare industry. The research findings provide valuable insights for academics, practitioners and decision-makers, emphasizing the need to combine governance and innovation for sustainable outcomes in healthcare sectors.

Details

Management of Environmental Quality: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7835

Keywords

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