Search results

1 – 10 of 604
Open Access
Article
Publication date: 8 March 2024

Hilda Du Plooy, Francesco Tommasi, Andrea Furlan, Federica Nenna, Luciano Gamberini, Andrea Ceschi and Riccardo Sartori

Following the imperative for human-centric digital innovation brought by the paradigm of Industry 5.0, the article aims to integrate the dispersed and multi-disciplinary…

Abstract

Purpose

Following the imperative for human-centric digital innovation brought by the paradigm of Industry 5.0, the article aims to integrate the dispersed and multi-disciplinary literature on individual risks for workers to define, explain and predict individual risks related to Industry 4.0 technologies.

Design/methodology/approach

The paper follows the question, “What is the current knowledge and evidence base concerning risks related to Industry 4.0 technologies, and how can this inform digital innovation management in the manufacturing sector through the lens of the Industry 5.0 paradigm?” and uses the method of systematic literature review to identify and discuss potential risks for individuals associated with digital innovation. N = 51 contributions met the inclusion criteria.

Findings

The literature review indicates dominant trends and significant gaps in understanding risks from a human-centric perspective. The paper identifies individual risks, their interplay with different technologies and their antecedents at the social, organizational and individual levels. Despite this, the paper shows how the literature concentrates in studying risks on only a limited number of categories and/or concepts. Moreover, there is a lack of consensus in the theoretical and conceptual frameworks. The paper concludes by illustrating an initial understanding of digital innovation via a human-centered perspective on psychological risks.

Practical implications

Findings yield practical implications. In investing in the adoption, generation or recombination of new digital technologies in organizations, the paper recommends managers ensure to prevent risks at the individual level. Accordingly, the study’s findings can be used as a common starting point for extending the repertoire of managerial practices and interventions and realizing human-centric innovation.

Originality/value

Following the paradigm of Industry 5.0, the paper offers a holistic view of risks that incorporates the central role of the worker as crucial to the success of digital innovation. This human-centric perspective serves to inform the managerial field about important factors in risk management that can result in more effective targeted interventions in risk mitigation approaches. Lastly, it can serve to reinterpret digital innovation management and propose future avenues of research on risk.

Details

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

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

Book part
Publication date: 8 April 2024

Aleš Franc

The efficient functioning of the labour market is an important factor that affects long-term economic growth. The interaction of supply and demand on the labour market is…

Abstract

The efficient functioning of the labour market is an important factor that affects long-term economic growth. The interaction of supply and demand on the labour market is influenced by institutions which change the motivations and behaviour of economic actors and, ultimately, the flexibility of the labour market. There is no consensus in the literature on the effect these institutions have on labour market outcomes. This chapter focuses on a set of selective labour market institutions (employment protection legislation, minimum wages, unemployment benefits, labour taxation, trade unions and active labour market policies), compares their relevance to other European Union (EU) countries and through the lens of the Beveridge curve it tries to evaluate their impact on effectiveness of the Czech labour market. The international comparison shows that most of the considered institutions/regulations do not reach such importance (except employment protection legislation) and that they have a significant negative effect on labour market outcomes. Even the model of the Beveridge curve does not indicate that the Czech labour market is characterised by rigidities that would impair the effectiveness of a matching process at the aggregate level.

Details

Modeling Economic Growth in Contemporary Czechia
Type: Book
ISBN: 978-1-83753-841-6

Keywords

Article
Publication date: 7 June 2023

Mohammad Mehdi Mohammadi, Mehdi Safari Gerayli, Maryam Shahri, Hasan Valiyan and Farhad Dehdar

The citizen-shareholder approach in the capital market is considered a knowledge-enhancing and emerging concept in financial and accounting offerings. Its reliable background in…

Abstract

Purpose

The citizen-shareholder approach in the capital market is considered a knowledge-enhancing and emerging concept in financial and accounting offerings. Its reliable background in management and human sciences makes it an essential basis for protecting the interests of shareholders and investors. Shareholders are considered a necessary part of the social platforms that are companies and regulatory institutions in the capital market; beyond being obligated to protect their material and intellectual rights, they are responsible for developing norms and facilitating investment values and gaining trust through mutual interactions based on respect for their interests. The purpose of this paper is to perform interactive qualitative analysis of the requirements for protecting the rights of citizens of capital market shareholders.

Design/methodology/approach

The methodology of the research is mixed, so that in the qualitative part, through content screening, the dimensions related to the protection of the citizen rights of the capital market shareholders were identified through a systematic review of 10 research in the period of 2017–2022. Then, the reliability of the specified dimensions was examined through Delphi analysis; in the quantitative part of the research, the criteria identified through the pairwise comparison matrix were first determined by the level of their relationships to determine based on the pattern of systemic representation of drivers and the consequences of requirements to protect the rights of citizens of capital market shareholders.

Findings

The research results in the qualitative part indicated the existence of 12 primary themes; during the two stages of Delphi analysis, three themes were removed, and a total of nine themes entered the quantitative phase. The results in a quantitative part indicate the creation of specialized and active committees of the board of directors as the primary driver and the reliability and timely disclosure of information in the long term as a systemic consequence.

Originality/value

To the best of the authors’ knowledge, this is the first research that presents the new concept of citizen shareholders to strengthen the requirements of protecting the rights of shareholders in the capital market while developing new theoretical literature.

Details

Qualitative Research in Financial Markets, vol. 16 no. 2
Type: Research Article
ISSN: 1755-4179

Keywords

Article
Publication date: 26 March 2024

Feng Wang, Rong Fu, Fu Yang and Ren Yingwei

Although the targets of envy have received increasing attention in management research, how envied employees respond to envy remains ambiguous and merits further investigation…

Abstract

Purpose

Although the targets of envy have received increasing attention in management research, how envied employees respond to envy remains ambiguous and merits further investigation. Drawing upon regulatory focus theory, this paper aims to reconcile these inconsistent findings by developing and testing a model that elucidates how different types of being envied (i.e. benignly or maliciously) can elicit either favorable or unfavorable motivational and behavioral reactions.

Design/methodology/approach

An experience sampling study was conducted on 131 employees across 10 consecutive workdays in China. Focusing on within-person effects, multilevel mediation models using multilevel structural equation modeling were applied.

Findings

Results indicated that on days when employees are benignly envied, they engage in more organizational citizenship behavior (OCB) due to increased daily promotion focus. On the contrary, on days when employees are maliciously envied, they participate in more counterproductive work behavior (CWB) due to decreased daily promotion focus.

Practical implications

Organizations and managers should take a more holistic view of workplace envy when considering that envied employees may use OCB to deal with benign envy. Conversely, considering that CWB may emerge from employees who are maliciously envied, it is crucial for managers to be vigilant in discouraging and addressing malicious envy in the workplace.

Originality/value

This paper takes an initial foray into incorporating the concepts of benign envy and malicious envy into the literature on being envied and provides a novel perspective to explain why being envied can lead to both functional and dysfunctional responses.

Details

Nankai Business Review International, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8749

Keywords

Article
Publication date: 30 August 2023

Valeria Stefanelli, Francesco Manta and Antonio D'Amato

This paper aims to investigate the relationship between gender diversity in CEO positions and FinTech profitability by exploring the moderating role of the average board age on…

Abstract

Purpose

This paper aims to investigate the relationship between gender diversity in CEO positions and FinTech profitability by exploring the moderating role of the average board age on such a relationship.

Design/methodology/approach

A unique data set of Italian FinTech companies during the 2017–2019 period was used in an ordinary least square model specification. The model is designed to assess the relationship between the presence of a female CEO and FinTech profitability and the moderating role of the average age of governing board members.

Findings

The results of this study indicate that when the average age of the FinTech firm’s board members is relatively low, the profitability of those firms with female CEOs was not significantly different from the profitability of firms with male CEOs. However, among FinTech firms with relatively older board members, the profitability of those firms with a female CEO was lower. This empirical result seems to suggest that older board directors are less prone to recognize female CEO leadership qualities. This supports the need for FinTech firms to adopt good practices in board composition that favor gender inclusion and diversity on board.

Originality/value

The novelty of this study within the literature is that the empirical analysis added new evidence on the relationship between Female CEO and performance by exploring the moderating role of the average age of board members. Moreover, the empirical results of this study suggest specific conditions that could improve the profitability of female-led firms by removing the apparent biased perceptions about the quality of women in leadership among older board members.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 2
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 2 October 2023

Zhiyong Li, Mingmin Huo, Tingting Huo and Hemin Luo

This study aims to review the diversified existing literature on digital tourism from 2002 to 2023 using bibliometric analysis to present a holistic review of the current…

Abstract

Purpose

This study aims to review the diversified existing literature on digital tourism from 2002 to 2023 using bibliometric analysis to present a holistic review of the current scientific structure of digital tourism and sets the future research agenda.

Design/methodology/approach

A detailed search of 646 SSCI articles collected from the Web of Science Core Collection (WOSCC) database was analysed through CiteSpace.

Findings

The findings indicate that developed countries are at the core of the co-authorship network, although developing countries represented by China increasingly contribute valued research findings. The conceptual structure of digital tourism mainly evolves from exploration (2002–2006), and acceleration (2007–2014), to diversification (2015-2023), with the most recent focus on consumer-oriented value creation and potential technological risks. Three well-established thematic groups have been identified, namely, technological innovation and application, destination digital management and consumer value creation. Constructive insights for future research are also offered, including digital scenarios, digital production and digital governance.

Practical implications

The research helps scholars and practitioners grasp the current issues and needs of digital tourism and provides a guide for policymakers in the tourism industry who seek to intelligently improve tourism performance.

Originality/value

This study thoroughly evaluates 22 years of digital tourism literature through bibliometric analysis. It creates a framework for understanding how digital tourism is theorised and developed and indicates future research directions.

目的

本篇论文旨在使用文献计量法梳理2002–2023年间的数字旅游研究, 提出整体知识架构和未来研究议程。

设计/方法/途径

本篇论文运用CiteSpace对从Web of Science Core Collection (WOSCC)数据库中检索得到的646篇SSCI文献进行分析。

发现

1)发达国家处于作者合作网络的核心位置, 而以中国为代表的发展中国家持续产出有影响力的研究成果; (2)数字旅游的概念结构演化经历三个阶段:探索期(2002–2006年)、加速期(2007–2014年)以及多样化(2015–2023年), 其中新兴研究热点为顾客导向的价值创造和潜在技术风险; (3)数字旅游研究主题分为三个类型, 即技术创新和应用、目的地数字化管理和顾客价值创造; (4)未来研究方向包括数字情境、数字生产和数字监管。

实践意义

本篇论文有助于学界和业界人士掌握数字旅游产业的现状和需要, 并为政策制定者提供数智化提升旅游业绩效的参考。

独创性

本篇论文通过文献计量法系统回顾了22年间的数字旅游文献, 并进一步提出包含数字旅游演化和未来研究前沿的理论框架。

Finalidad

Este estudio tiene como objetivo revisar la diversa literatura existente sobre turismo digital desde 2002 hasta 2023 utilizando un método de análisis bibliométrico para revisar de manera integral la estructura científica actual del turismo digital y desarrollar una agenda de investigación futura.

Diseño/metodología/enfoque

A partir de una búsqueda detallada de 646 artículos del SSCI recogidos en la colección principal de Web of Science (WOSCC), se analizó la base de datos mediante CiteSpace.

Resultados

Los resultados muestran que los países desarrollados constituyen el núcleo de la red de coautoría, mientras que los países en desarrollo representados por China también contribuyen cada vez más con valiosos resultados de investigación. La estructura conceptual del turismo digital evoluciona principalmente desde la exploración (2002–2006), y la aceleración (2007–2014), hasta la diversificación (2015–2023), centrándose más recientemente en la creación de valor orientada al consumidor y en los posibles riesgos tecnológicos. Se han identificado tres grupos temáticos bien establecidos, a saber, innovación y aplicación tecnológicas, gestión digital de destinos y creación de valor para el consumidor. También se ofrecen ideas constructivas para futuras investigaciones, como los escenarios digitales, la producción y la gobernanza digitales.

Limitaciones/implicaciones practices

La investigación ayuda a estudiosos y profesionales a comprender los problemas y necesidades actuales del turismo digital y proporciona una guía para los responsables políticos del sector turístico que pretenden mejorar de forma inteligente los resultados del turismo.

Originalidad/valor

Este estudio evalúa exhaustivamente 22 años de literatura sobre turismo digital mediante un análisis bibliométrico. Crea un marco para comprender cómo se teoriza y desarrolla el turismo digital e indica futuras direcciones de investigación.

Article
Publication date: 18 August 2023

Qinggang Shi, Peng Li and Zhiwei Xu

The purpose of this paper is to propose a consensus method for multi-attribute group decision-making (MAGDM) problems based on preference-approval structure and regret theory…

Abstract

Purpose

The purpose of this paper is to propose a consensus method for multi-attribute group decision-making (MAGDM) problems based on preference-approval structure and regret theory, which can improve the efficiency of decision-making and promote the consensus level among individuals.

Design/methodology/approach

First, a new method to obtain the reference points based on regret theory and expert weighting method is proposed. Second, a consensus reaching method based on preference-approval structure is proposed. Then, an adjustment mechanism to further improve the consensus level between individuals is designed. Finally, an example of the assessment of elderly care institutions is used to illustrate the feasibility and effectiveness of the proposed method.

Findings

The feasibility and validity of the proposed method are verified by comparing with the advanced two-stage minimum adjustment method. The compared results show that the proposed method is more consistent with the actual situation.

Research limitations/implications

This paper presents a consensus reaching method for MAGDM based on preference-approval structure, which considers the avoidance behaviors of individuals and reference points. Decision makers (DMs) can use this approach to rank and categorize alternatives while further increasing the level of consensus among them. This can further help determine the optimal alternative more efficiently.

Originality/value

A new MAGDM problem based on the combination of regret theory and individual reference points is proposed. Besides, a new method of obtaining experts' weights and a consensus reaching method for MAGDM based on preference-approval structure are designed.

Details

International Journal of Intelligent Computing and Cybernetics, vol. 17 no. 1
Type: Research Article
ISSN: 1756-378X

Keywords

Open Access
Article
Publication date: 14 March 2023

Robin Bauwens, Mieke Audenaert and Adelien Decramer

Despite increasing attention to employee development, past research has mostly studied performance management systems (PMSs) in relation to task-related behaviors compared to…

3674

Abstract

Purpose

Despite increasing attention to employee development, past research has mostly studied performance management systems (PMSs) in relation to task-related behaviors compared to proactive behaviors. Accordingly, this study addresses the relation between PMSs and innovative work behavior (IWB).

Design/methodology/approach

Building on signaling theory and human resource management (HRM) system strength research, the authors designed a factorial survey experiment (n = 444) to examine whether PMSs stimulate IWB under different configurations of distinctiveness, consistency and consensus, as well as in the presence of transformational leadership.

Findings

Results show that only strong PMSs foster IWB (high distinctiveness, high consistency and high consensus [HHH]). Additional analyses reveal that the individual meta-features of PMS consistency and consensus can also stimulate innovation. Transformational leadership reinforced the relationship between PMS consensus and IWB relationship, but not the relationships of the other meta-features.

Practical implications

The study’s findings suggest that organizations wishing to unlock employees' innovative potential should design PMSs that are visible, comprehensible and relevant. To further reap the innovative gains of employees, organizations could also invest in the coherent and fair application of planning, feedback and evaluation throughout the organization and ensure organizational stakeholders agree on the approach to PMSs.

Originality/value

The study’s findings show that PMS can also inspire proactivity in employees, in the form of IWB and suggest that particular leadership behaviors can complement certain PMS meta-features, and simultaneously also compete with PMS strength, suggesting the whole (i.e. PMS strength) is more than the sum of the parts (i.e. PMS meta-features).

Details

Journal of Organizational Effectiveness: People and Performance, vol. 11 no. 1
Type: Research Article
ISSN: 2051-6614

Keywords

Article
Publication date: 8 March 2024

Yu-Ping Chen, Margaret Shaffer, Janice R.W. Joplin and Richard Posthuma

Drawing on the challenge–hindrance stressor framework and the “too-much-of-a-good-thing” principle, this study examined the curvilinear effects of two emic social challenge…

Abstract

Purpose

Drawing on the challenge–hindrance stressor framework and the “too-much-of-a-good-thing” principle, this study examined the curvilinear effects of two emic social challenge stressors (guanxi beliefs and participative decision-making (PDM)) and the moderating effect of an etic social hindrance stressor (perceived organizational politics) on Hong Kong and United States nurses’ job satisfaction.

Design/methodology/approach

A quantitative survey method was implemented, with the data provided by 355 Hong Kong nurses and 116 United States nurses. Structural equation modeling was used to examine the degree of measurement equivalence across Hong Kong and US nurses. The proposed model and the research questions were tested using nonlinear structural equation modeling analyses.

Findings

The results show that while guanxi beliefs only showed an inverted U-shaped relation on Hong Kong nurses’ job satisfaction, PDM had an inverted U-shaped relation with both Hong Kong and United States nurses’ job satisfaction. The authors also found that Hong Kong nurses experienced the highest job satisfaction when their guanxi beliefs and perceived organization politics were both high.

Research limitations/implications

The results add to the comprehension of the nuances of the often-held assumption of linearity in organizational sciences and support the speculation of social stressors-outcomes linkages.

Practical implications

Managers need to recognize that while the nurturing and development of effective relationships with employees via social interaction are important, managers also need to be aware that too much guanxi and PDM may lead employees to feel overwhelmed with expectations of reciprocity and reconciliation to such an extent that they suffer adverse outcomes and become dissatisfied with their jobs.

Originality/value

First, the authors found that influences of guanxi beliefs and PDM are not purely linear and that previous research may have neglected the curvilinear nature of their influences on job satisfaction. Second, the authors echo researchers’ call to consider an organization’s political context to fully understand employees’ attitudes and reactions toward social interactions at work. Third, the authors examine boundary conditions of curvilinear relationships to understand the delicate dynamics.

Details

Cross Cultural & Strategic Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5794

Keywords

1 – 10 of 604