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1 – 10 of over 1000
Article
Publication date: 17 November 2023

Shuchuan Hu, Qinghua Xia and Yi Xie

This study investigates firms' innovation behaviour under environmental change. Therefore, it examines the effect of trade disputes on corporate technological innovation and how…

Abstract

Purpose

This study investigates firms' innovation behaviour under environmental change. Therefore, it examines the effect of trade disputes on corporate technological innovation and how product market competition moderates this relationship.

Design/methodology/approach

This research tests the hypotheses using the fixed effects model based on panel data of publicly listed enterprises in China from 2007–2020.

Findings

The empirical results validate the positive association between trade disputes and corporate research and development (R&D) intensity as well as the U-shaped relationship between trade disputes and radical innovation. Additionally, the moderating effect of product market competition is verified: a concentrated market with less competition flattens the U-shaped curve of radical innovation induced by trade disputes; as the market becomes more concentrated and less competitive, the U-shaped relationship eventually turns into an inverted U.

Originality/value

First, this study contributes to the corporate innovation and trade dispute literature by expanding the environmental antecedents of technological innovation and the firm-level consequences of trade disputes. Second, this study enriches the theoretical framework of the environment–innovation link through an integrated perspective of contingency theory and dynamic capabilities view. Third, instead of the traditional linear mindset which had led to contradictory results, this study explores a curvilinear effect in the environment–innovation relationship.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 23 May 2023

Yung-Ching Tseng, Hua-Wei Hung and Bou-Wen Lin

This paper examines the framing of digital transformation. The research questions are specified as follows: what are the different types of framing strategies in response to…

Abstract

Purpose

This paper examines the framing of digital transformation. The research questions are specified as follows: what are the different types of framing strategies in response to digital transformation? How do the strategies differ across organizations? Theoretically, the authors draw on the framing perspective to emphasize the use of linguistic frames in shaping innovation and change processes. Empirically, the authors choose to study the Taiwanese sectors, including publicly governed entities, traditional private business or technology-based ventures.

Design/methodology/approach

The authors’ approach combines topic modeling and qualitative analysis. Using data collected from newspaper and magazine articles, the authors employ topic modeling to generate a set of distinctive framings that Taiwanese actors typically adopt to motivate and justify their digital move. The authors also conduct personal interviews to qualitatively complement the authors’ topic modeling analysis and to identify the rationale behind the linguistic framings and the strategic differences brought about by the various organizations.

Findings

The authors identify five topics that the Taiwanese actors commonly used in the framing of digital transformation. These topics or frames are labeled as cross-domain coordination, market demand, intelligent technology, global trend and competition and digital innovation. The practical use of the framings is contingent on organizational characteristics. Furthermore, the authors show how the framings can be classified as either positive framing (e.g. winning the next war) or negative framing (e.g. innovate or die), generally applicable to organizations around the world struggling to cope with digital disruption.

Research limitations/implications

The authors’ study has two research implications. First, the authors extend the appreciation of the digital transformation from the usual concern with technological and business model innovations to linguistic or framing practices. Second, the authors enrich the framing analysis by emphasizing a practice or contingency perspective based on sector difference. The findings are subject to the limitations of the choice of only established and reputable media outlets, the diatextual reading and filtering of useful articles for topic modeling analysis and the use of world frequency to account for frame significance.

Practical implications

The authors shift actors' attention from improving technical efficiency to acquiring linguistic resources in the pursuit of digitalization. For example, framing the digital transformation in terms of creating a market orientation calls for not only real consumer power but also strategic discursive competence that enables the move to change. The findings also point out that practitioners can enlarge the scope of their agency rather than being trapped in the habituated routine of practices. Despite social embeddedness, organizations are more often widely connected and built enough to call for more of the cognitive frames to appeal to heterogeneous stakeholders.

Originality/value

The authors study contributes to the literature by developing a linguistic or socio-cognitive view of digital transformation strategy that is capable of expanding organizational attention toward change and innovation. The authors explore menus of strategic frames employed by actors in response to digital transformation. We also address the application of a machine-learning tool such as topic modeling to explore the socio-cognitive dimensions of digital transformation. Furthermore, the analysis leads us to identify the outcomes or effects – either positive or negative – that move beyond the particular Taiwanese case to explain the framing of digital transformation in general.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 4 June 2024

Andrea Sestino, Emanuele Leoni and Luca Gastaldi

This paper sheds light on the factors facilitating the digital transformation (DT) of companies, examining the empirical evidence according to a new and original dual lens: the…

Abstract

Purpose

This paper sheds light on the factors facilitating the digital transformation (DT) of companies, examining the empirical evidence according to a new and original dual lens: the internal and external marketing management perspective.

Design/methodology/approach

Through an explorative research design based on semi-structured interviews, we investigate the perceptions of some managers involved in managing the DT of their own companies.

Findings

The findings, organized from an internal and external marketing perspective, show how DT requires efforts in nurturing: (1) its organizational and cultural nature; (2) new managerial skills and e-leadership. These factors activate DT as an accelerator of (3) production processes and service provision and (4) competitive strategies.

Practical implications

Our findings underscore critical practical implications for organizations embarking on a DT journey. Firstly, managers should prioritize creating a culture that encourages employees to embrace change and technology. Secondly, recognizing the importance of new managerial skills and e-leadership, managers need to invest in developing the expertise to effectively lead DT efforts. The related skills encompass digital literacy, change management and the ability to inspire and guide teams through the complexities of a DT.

Originality/value

This paper suggests that organizations should holistically approach DT, focusing on culture, leadership and strategic deployment of digital tools. The proposed dual lens offers a valuable and simple answer for academics and practitioners to effectively frame the internal dynamics and external factors shaping DT.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 20 June 2024

Adriana Tiron-Tudor, Waymond Rodgers and Delia Deliu

The paper aims to explore the sided challenges facing the accounting profession in an advanced digitalised future where humans and robots will collaborate in working teams.

Abstract

Purpose

The paper aims to explore the sided challenges facing the accounting profession in an advanced digitalised future where humans and robots will collaborate in working teams.

Design/methodology/approach

Employing a qualitative approach, the paper conducts a reflexive thematic analysis to identify challenges and associated socio-ethical risks of digitalisation; it then introduces an ethical decision-making model aimed at addressing these challenges.

Findings

Key professional accountants’ (PAs) sided challenges refer to autonomy, privacy, balance of power, security, human dignity, non-maleficence and justice, each of them possessing multifaceted dimensions that are interconnected dynamically to create a complex web of socio-ethical risks.

Practical implications

The ethical decision-making pathways corresponding to each detected challenges provide a useful reference and guideline for PAs in the digitalised future of the profession.

Social implications

Using an anthropocentric perspective, the research addresses the sided challenges of accounting profession’s accelerated digitalisation; it contributes to fostering accountability and legitimacy of the accounting profession which serves the public interest.

Originality/value

By innovatively intertwining ethical positions with decision-making pathways, the paper offers a potential solution to address digitalisation’s sided challenges that might interfere with practitioners’ professional judgement and identity.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 16 July 2024

Fitri Amalia, Ogan Yigitbasioglu and Stuart Tooley

Drawing on institutional theory analytical perspectives of theorisation and translation, this study aims to explore the institutionalisation of eXtensible Business Reporting…

Abstract

Purpose

Drawing on institutional theory analytical perspectives of theorisation and translation, this study aims to explore the institutionalisation of eXtensible Business Reporting Language (XBRL) in Indonesia from a regulatory and filer perspective.

Design/methodology/approach

The Indonesian capital market offers a unique case of the integration of XBRL regulatory reporting between multiple regulators and a transfer from capital market regulation to state-level regulation. This study uses semi-structured interviews with key actors employed with Indonesian XBRL-regulatory bodies and listed companies (filers).

Findings

External pressures, monitoring issues and tensions in the implementation process were instrumental in the theorisation and translation of XBRL in Indonesia. Specifically, the findings show that choices made with respect to XBRL regulation and implementation created tensions between XBRL reporting fulfilling a monitoring purpose and serving stakeholders’ interests. The findings also indicate that the Indonesian approach to XBRL regulation and implementation had distinct characteristics compared to XBRL implementation in other jurisdictions.

Practical implications

This study emphasises the necessity for robust regulatory support and strict enforcement to navigate the complexities and tensions arising from a multi-regulatory approach. Additionally, it stresses the importance of firms’ readiness and expertise in XBRL as more sophisticated implementation strategies are considered.

Originality/value

Using the analytical lens of theorisation and translation, the study provides a deeper understanding of how a globally diffused accounting technology was institutionalised and legitimised in a developing country. Specifically, this study explains why a conversion approach to XBRL implementation was favoured and how XBRL implementation and reporting were managed and coordinated between different Indonesian regulators.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 16 September 2024

Sepehr Ghazinoory, Mercedeh Pahlavanian and Meysam Shirkhodaie

Financial technologies or FinTech have replaced traditional financial services. Large investments have been made in FinTechs but there is a gap between service providers and…

Abstract

Purpose

Financial technologies or FinTech have replaced traditional financial services. Large investments have been made in FinTechs but there is a gap between service providers and consumers. Due to the high diversity and speed of changes, people still do not understand the new financial system and resist it. The success of the transition requires providing an opportunity for citizens' participation which is expressed with the term, financial citizenship. This study aims to focus on the citizenship dimension of FinTech transition and wants to analyze the influence of citizens in transition with a focus on financial technologies.

Design/methodology/approach

This study analyzed financial citizenship in FinTech transition by using a qualitative research method and grounded theory. The data were collected through open interviews with 26 FinTech players in Iran. Then the three-step process of open, axial and selective coding was performed and the main categories and relationships between them were identified.

Findings

Surveys have shown that educating and informing citizens provides the conditions for engagement and the formation of financial citizenship. Depending on citizens' level of awareness, they can play a role in the FinTech transition as customers, feedback providers or demanders. Of course, the disruption level of financial technological innovation affects the level of citizens' engagement. Finally, the conceptual model of financial citizenship provided and the effect of citizen participation on the FinTech transition has been analyzed.

Originality/value

This study is based on the belief that it is the citizens’ right to have a role in matters that directly affect their well-being. This role is not only the role of the customer and the user but goes beyond and becomes a role where citizens as players would be able to influence the technological transition like other interested players (policymakers and service providers). This research integrates the transition literature and financial citizenship; and analyzes the FinTech transition according to the position of citizens against FinTech developments.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 29 July 2024

Andrea Sestino, David Tuček and Stefano Bresciani

This paper aims to unveil the darker side of cryptocurrencies by delving into its role as an obstacle to investments in Middle East and African (MEAs) countries, unravelling the…

Abstract

Purpose

This paper aims to unveil the darker side of cryptocurrencies by delving into its role as an obstacle to investments in Middle East and African (MEAs) countries, unravelling the challenges involved. Indeed, despite the rise of blockchain-related technologies, specifically cryptocurrencies, having undeniably unlocked new avenues for business and society, crypto for venture funding purposes may exhibit a “dark side” due to their use for unethical purposes, for example, money laundering or terrorism financing, largely diffused in certain areas of MEA countries.

Design/methodology/approach

Through an explorative research design, using a mix of techniques based on both qualitative and interpretive methods, we conducted in-depth interviews among 33 European managers of companies engaged in MEA markets or aspiring to invest in such foreign markets, to analyse their thoughts, perceptions and possible strategies concerning the management of the “dark side” of cryptocurrencies in MEAs.

Findings

Our investigation unearthed seven pivotal issues, which manifest as significant barriers related to the ambivalent use of crypto for funding projects, encompassing seven important consequential elements: (1) lack of knowledge about the technology’s potentialities; (2) perceptions of crypto technology’s ambivalence; (3) reputation and image consequences; (4) uncertainty about the destination of the invested funds; (5) decreased attractiveness of MEAs; (6) competition and market; and (7) lack of control and regulation. We grouped these into technology-related, business-related and legal- and policy-related barriers. Such findings underline the probable decrease in attractiveness of MEAs in terms of investments, together with the triggering factors and potential strategic solutions to mitigate such circumstances.

Research limitations/implications

Future studies could explore a broader sample of managers since we only considered the perception of European managers operating in companies that invest (or are intending to invest) in MEAs. Moreover, future research may extend the analysis to MEA-native companies or those engaging in reciprocal exchanges with Western countries.

Practical implications

Practically, our findings suggest several elements in which to intervene to mitigate managers’ negative perception of the unethical use of cryptocurrencies in MEAs and to support CEOs’ and CFOs’ strategies, together with requirements to ensure the unaltered attractiveness of investments in an otherwise thriving region of the world, without overlooking the protection and safeguarding of investments and the health of the market and competition. Furthermore, a call for future research in this domain, along with at least minimal regulatory mechanisms, clearly emerges.

Social implications

Our findings underline the social challenges associated with the perception and acceptance of cryptocurrencies in these contexts, influencing cultural and social dynamics. Moreover, the identification of these barriers could underscore the significance of awareness of and education on blockchain technology and cryptocurrencies within society, including implications for policymakers.

Originality/value

Despite prior investigations into the negative effects of cryptocurrencies as a form of venture funding, no studies to date have examined managers’ perceptions by focusing on possible barriers to investment in MEA countries due to the unethical usage of crypto. Importantly, this paper unravels the unexplored complexities of crypto’s impact on ethical investments in MEAs, showcasing an original perspective.

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: 8 August 2024

Phuong Thi Nguyen and Cuong Quoc Le

The purpose of this paper is to evaluate the current situation of buying external technology in Vietnamese manufacturing small and medium enterprises (SMEs) from 2013 to 2018…

Abstract

Purpose

The purpose of this paper is to evaluate the current situation of buying external technology in Vietnamese manufacturing small and medium enterprises (SMEs) from 2013 to 2018. This paper also aims to examine the effect of buying technology on employment and environmental quality in Vietnam.

Design/methodology/approach

External technology purchase and its impact on employment and environmental quality are taken from the Vietnam annual enterprise survey and the using technology in production survey from 2013 to 2018. The estimation is based on a feasible generalized least squares method.

Findings

This study finds that external technology purchase in manufacturing SMEs increases the employment rate in the industries. External technology purchase in Vietnamese manufacturing SMEs also increases the level of environmental pollution. This is a negative side of purchasing technology for production because if the technology used is old, outdated and of poor quality, it will increase environmental pollution. In addition, the growth in employment increases air pollution. This shows that purchasing advanced technology selectively helps to increase the employment rate in Vietnamese manufacturing sector, which is followed by a positive impact on environmental quality.

Research limitations/implications

The limitation of this study is that the research period was only investigated from 2013 to 2018 because the General Statistics Office of Vietnam no longer surveys the dataset about using technology in production surveys after 2018. This study has been conducted at the firm level, so results cannot be easily extended to the macroeconomic level, also taking into account the data limitations in terms of sector coverage.

Practical implications

This paper provides necessary policy recommendations for the government and manufacturing SMEs to solve negative technology issues related to the labour market and air quality in Vietnam. The results are expected to help policymakers in Vietnam propose appropriate national science and technology programmes towards sustainable development in the coming decades.

Originality/value

This paper focuses on assessing the effects of buying external technology by Vietnamese small and medium-sized manufacturing enterprises on employment and air quality.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 17 June 2024

Leila Nasrolahi Vosta and Mohammad Reza Jalilvand

This paper aims to examine how technological media accelerates sustainable development. Further, the mediating role of good governance and society empowerment would be…

Abstract

Purpose

This paper aims to examine how technological media accelerates sustainable development. Further, the mediating role of good governance and society empowerment would be investigated.

Design/methodology/approach

A questionnaire survey was conducted among 450 students at the level of higher education using stratified sampling plan. Following a two-step approach, a measurement model was estimated and then a structural model was analyzed to evaluate five proposed hypotheses.

Findings

The research results indicate that technological media has a direct and positive effect on good governance, empowerment and sustainable development; technological media has an indirect and positive influence on sustainable development via good governance and empowerment as mediating variables; good governance and empowerment are significant antecedents of sustainable development.

Originality/value

The research examines the relationship among technological media, good governance, empowerment and sustainable development, thus contributing to sustainable development literature theoretically. In addition, relevant implications are provided for policymakers as to how to accelerate development sustainably across their countries.

Details

Transforming Government: People, Process and Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 28 November 2023

Awni Rawashdeh

The advent of artificial intelligence (AI) in the accounting landscape marks a significant shift, promising gains in efficiency and accuracy but also eliciting concerns about job…

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Abstract

Purpose

The advent of artificial intelligence (AI) in the accounting landscape marks a significant shift, promising gains in efficiency and accuracy but also eliciting concerns about job displacement (JD) and broader socio-economic implications. This study aims to provide an in-depth understanding of how AI’s integration in accounting contributes to JD, reshapes decision-making processes and reverberates across economic and social dimensions. It also offers evidence-based policy recommendations to mitigate adverse outcomes.

Design/methodology/approach

Leveraging a cross-sectional survey disseminated through Facebook, this research used snowball sampling to target a diverse cohort of accounting professionals. The collected data were subjected to meticulous analysis through descriptive and regression models, facilitated by SmartPLS 4 software.

Findings

The analysis revealed a significant correlation between AI’s increasing role in accounting and a heightened rate of JD. This study found that this displacement is not isolated; it has tangible repercussions on decision-making paradigms, economic well-being, professional work dynamics and social structures. These insights corroborate existing frameworks, including, but not limited to, theories of technological unemployment and behavioural adjustments.

Research limitations/implications

Although providing valuable insights, this study acknowledges limitations such as the restricted sample size, the cross-sectional nature of the survey and the inherent biases of self-reported data. Future research could aim to extend these initial findings by adopting a longitudinal approach and potentially integrating external data sources.

Practical implications

As AI technology becomes increasingly ingrained in accounting practices, there is an urgent need for coordinated action among stakeholders. Policy recommendations include focused efforts on talent retention, investment in upskilling programs and the establishment of support mechanisms for those adversely affected by AI adoption.

Originality/value

By synthesising a range of theoretical perspectives, this study offers a comprehensive exploration of AI’s multi-dimensional impacts on the accounting profession. It stands out for its nuanced examination of JD and its economic and social implications, thereby contributing to both academic discourse and policy formulation. This work serves as an urgent call to action, highlighting the need for strategies that both exploit AI’s potential benefits and protect the workforce from its disruptive impact.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

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