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1 – 10 of 697
Article
Publication date: 9 September 2024

Aws Al-Okaily, Manaf Al-Okaily and Ai Ping Teoh

Even though the end-user satisfaction construct has gained prominence as a surrogate measure of information systems performance assessment, it has received scant formal treatment…

Abstract

Purpose

Even though the end-user satisfaction construct has gained prominence as a surrogate measure of information systems performance assessment, it has received scant formal treatment and empirical examination in the data analytics systems field. In this respect, this study aims to examine the vital role of user satisfaction as a proxy measure of data analytics system performance in the financial engineering context.

Design/methodology/approach

This study empirically validated the proposed model using primary quantitative data obtained from financial managers, engineers and analysts who are working at Jordanian financial institutions. The quantitative data were tested using partial least squares-based structural equation modeling.

Findings

The quantitative data analysis results identified that technology quality, information quality, knowledge quality and decision quality are key factors that enhance user satisfaction in a data analytics environment with an explained variance of around 69%.

Originality/value

This empirical research has contributed to the discourse regarding the pivotal role of user satisfaction in data analytics performance in the financial engineering context of developing countries such as Jordan, which lays a firm foundation for future research.

Details

VINE Journal of Information and Knowledge Management Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5891

Keywords

Article
Publication date: 13 September 2024

Dohyeong Kim, Jaehun Yang, Doyeop Lee, Dongmin Lee, Farzad Rahimian and Chansik Park

Computer vision (CV) offers a promising approach to transforming the conventional in-person inspection practices prevalent within the construction industry. However, the reliance…

Abstract

Purpose

Computer vision (CV) offers a promising approach to transforming the conventional in-person inspection practices prevalent within the construction industry. However, the reliance on centralized systems in current CV-based inspections introduces a vulnerability to potential data manipulation. Unreliable inspection records make it challenging for safety managers to make timely decisions to ensure safety compliance. To address this issue, this paper proposes a blockchain (BC) and CV-based framework to enhance safety inspections at construction sites.

Design/methodology/approach

This study adopted a BC-enhanced CV approach. By leveraging CV and BC, safety conditions are automatically identified from site images and can be reliably recorded as safety inspection data through the BC network. Additionally, by using this data, smart contracts coordinate inspection tasks, assign responsibilities and verify safety performance, managing the entire safety inspection process remotely.

Findings

A case study confirms the framework’s applicability and efficacy in facilitating remote and reliable safety inspections. The proposed framework is envisaged to greatly improve current safety inspection practices and, in doing so, contribute to reduced accidents and injuries in the construction industry.

Originality/value

This study provides novel and practical guidance for integrating CV and BC in construction safety inspection. It fulfills an identified need to study how to leverage CV-based inspection results for remotely managing the safety inspection process using BC. This work not only takes a significant step towards data-driven decision-making in the safety inspection process, but also paves the way for future studies aiming to develop tamper-proof data management systems for industrial inspections and audits.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 23 May 2022

Ana Filipa Duarte, Inês Lisboa and Pedro Carreira

This study aims to study the impact of earnings quality on firms’ financial performance.

Abstract

Purpose

This study aims to study the impact of earnings quality on firms’ financial performance.

Design/methodology/approach

An unbalanced panel data of 237 small- and medium-sized Portuguese companies from the mold industry, using 2010–2018 yearly data was analyzed. While most studies focus only on earnings management when assessing earnings quality, in this study six proxies for earnings quality are used, namely, accruals quality (a proxy for earnings management), earnings persistence, earnings predictability, earnings smoothness, earnings timeliness and earnings conservatism. Moreover, two proxies of financial performance are considered, the return on assets and the economic value added. An econometric model was estimated using either a fixed-effects or a random-effects specification to account for the individual firm-specific effects and ensure heteroscedasticity corrected estimates.

Findings

The results show that managers must be concerned with the quality of reported earnings, as it can affect positively firms’ financial performance, especially regarding accruals quality. Persistence, predictability, smoothness, timeliness and conservatism are shown not to exert significant influence on financial performance in the sample.

Research limitations/implications

This work contributes not only as a literature review on these thematic but also to firms’ managers and stakeholders, who have information that helps them select strategies that guarantee earnings quality and improve firms’ financial performance.

Originality/value

This study proposed an econometric model that studies the relationship between earnings quality (using several proxies for it) and financial performance that can be applied to all companies.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 4
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 10 September 2024

Imen Khanchel, Amal Massoudi, Naima Lassoued and Achraf Kharrat

This paper aims to investigate the impact of board gender diversity (BGD) on firm financial stability during the COVID-19 pandemic compared to the pre-pandemic period.

Abstract

Purpose

This paper aims to investigate the impact of board gender diversity (BGD) on firm financial stability during the COVID-19 pandemic compared to the pre-pandemic period.

Design/methodology/approach

Difference-in-differences method was used for a sample of 891 US companies observed from 2018 to 2021.

Findings

The results indicate significant negative relationships between BGD and financial stability. The authors put in evidence a nonlinear relationship between BGD and financial stability. Also, the authors found that internal women directors as well as external ones decrease financial stability.

Practical implications

The results emphasize the beneficial effect of having more women on corporate boards during health crises and suggest that policymakers should take measures to promote BGD.

Originality/value

This paper highlights the impact of BGD on financial stability and provides additional evidence on the usefulness of BGD as an effective tool for crisis management.

Details

Gender in Management: An International Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2413

Keywords

Article
Publication date: 2 September 2024

Morteza Namvar, Ghiyoung P. Im, Jingqi (Celeste) Li and Claris Chung

Business analytics (BA) is a new frontier of technology development and has enormous potential for value creation. Information systems research shows ample evidence of its…

Abstract

Purpose

Business analytics (BA) is a new frontier of technology development and has enormous potential for value creation. Information systems research shows ample evidence of its positive business impacts and organizational performance. However, there is limited understanding of how decision-makers or users of BA outcomes actually engage with data analysts in the process of data-driven insight generation and how they improve their understanding of business environments using BA outcomes. To aid this engagement and understanding, this study investigates the interaction between decision-makers and data analysts when they attempt to uncover data capacities and business needs and acquire business insights from BA tools.

Design/methodology/approach

This study employs an interpretive field study with thematic analysis. The authors conducted interviews with 31 participants who all relied on BA in their daily decisions. The study participants were engaged in different BA roles, including data analysts and decision-makers. They validated the applicability and usefulness of our findings through a focus group with eight practitioners, including decision-makers and data analysts from the same companies.

Findings

This study proposes a process model of data-driven sensemaking and sensegiving based on Weick’s sensemaking framework. The findings exhibit that decision-makers are engaged in sensemaking by identifying areas of focus, determining BA scope, evaluating generated insights and turning BA into action. The findings also show that data analysts engage in sensemaking by consolidating data, data understanding, preparing preliminary outcomes and generating actionable reports. This study shows how sensemaking processes and sensegiving activities work together over time through immediate enactment, selection and decision cycles.

Originality/value

This study is a first attempt to understand interactions in the context of BA using the perspective of sensemaking and sensegiving.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Open Access
Article
Publication date: 23 February 2024

Sarah Mueller-Saegebrecht

Managers must make numerous strategic decisions in order to initiate and implement a business model innovation (BMI). This paper examines how managers perceive the management team…

2691

Abstract

Purpose

Managers must make numerous strategic decisions in order to initiate and implement a business model innovation (BMI). This paper examines how managers perceive the management team interacts when making BMI decisions. The paper also investigates how group biases and board members’ risk willingness affect this process.

Design/methodology/approach

Empirical data were collected through 26 in-depth interviews with German managing directors from 13 companies in four industries (mobility, manufacturing, healthcare and energy) to explore three research questions: (1) What group effects are prevalent in BMI group decision-making? (2) What are the key characteristics of BMI group decisions? And (3) what are the potential relationships between BMI group decision-making and managers' risk willingness? A thematic analysis based on Gioia's guidelines was conducted to identify themes in the comprehensive dataset.

Findings

First, the results show four typical group biases in BMI group decisions: Groupthink, social influence, hidden profile and group polarization. Findings show that the hidden profile paradigm and groupthink theory are essential in the context of BMI decisions. Second, we developed a BMI decision matrix, including the following key characteristics of BMI group decision-making managerial cohesion, conflict readiness and information- and emotion-based decision behavior. Third, in contrast to previous literature, we found that individual risk aversion can improve the quality of BMI decisions.

Practical implications

This paper provides managers with an opportunity to become aware of group biases that may impede their strategic BMI decisions. Specifically, it points out that managers should consider the key cognitive constraints due to their interactions when making BMI decisions. This work also highlights the importance of risk-averse decision-makers on boards.

Originality/value

This qualitative study contributes to the literature on decision-making by revealing key cognitive group biases in strategic decision-making. This study also enriches the behavioral science research stream of the BMI literature by attributing a critical influence on the quality of BMI decisions to managers' group interactions. In addition, this article provides new perspectives on managers' risk aversion in strategic decision-making.

Details

Management Decision, vol. 62 no. 13
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 17 September 2024

Umabharati Rawat and Ramesh Anbanandam

The cyber-physical system (CPS) is a well proven technology for improving system performance, resilience, and interconnectivity. In emerging nations like India, the logistics…

Abstract

Purpose

The cyber-physical system (CPS) is a well proven technology for improving system performance, resilience, and interconnectivity. In emerging nations like India, the logistics industry lacks practices connecting logistical equipment with cyberspace. This paper aims to bridge this gap by identifying and evaluating the performance metrics of connectivity solutions. Its goal is to establish an appropriate infrastructure that enables seamless connectivity within the CPS-enabled logistics ecosystem.

Design/methodology/approach

A novel integrated decision method is employed to classify the optimal connectivity solution for CPS. It integrates Regret Theory (RT) and Preference Ranking for Organization Method for Enrichment Evaluation (PROMETHEE-1) method in a Hesitant Fuzzy (HF) environment. This method considers the psychological traits of decision-makers and effectively incorporates their hesitancy for the classification.

Findings

The findings highlight security (c10) as the foremost critical performance metric, followed by cost (c6), scalability (c9), traceability (c2) and trustworthiness (c1) to build connective infrastructure for CPS. For extensive coverage scenarios, like freight transportation, cellular connectivity (a2) emerges as the most suitable connectivity solution.

Practical implications

This study provides a roadmap to logistics managers for selecting a suitable connectivity infrastructure to enhance seamless connectivity in logistics operations and processes. Technology providers can utilize the findings to develop the CPS infrastructure for effective freight logistics management.

Originality/value

This research introduces a novel decision-making tool for making choices related to advanced technology assessment. It holds significant value in facilitating well-informed decisions in the digital transformation era.

Details

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

Keywords

Article
Publication date: 17 April 2024

Asif Saeed, Komal Kamran, Thanarerk Thanakijsombat and Riadh Manita

This paper aims to examine the relationship between board structure and risk-taking, exploring how this association is influenced by advanced technologies in the banking sector.

Abstract

Purpose

This paper aims to examine the relationship between board structure and risk-taking, exploring how this association is influenced by advanced technologies in the banking sector.

Design/methodology/approach

This study uses a panel sample of 22 Pakistani banks from 2011 to 2018. To test the authors’ hypothesis, the authors use regression analysis with two-way cluster robust standard errors. Further, the authors also check the robustness of the authors’ findings using alternate proxies of board structure and bank risk-taking behavior. To address endogeneity concerns, the authors use the two-stage least square technique.

Findings

In the era of the Fourth Industrial Revolution, Pakistani banks’ digitalization is modeled by the presence of Temenos-T24/Oracle as their core banking system (software providing end-to-end operational integration). Its interactional effect with corporate governance is evaluated to implicate informed risk-taking by the board as a result of improved information access and analysis. The authors find that board size has a positive association with risk-taking, and the use of modern technology reshapes this association in the banking sector.

Originality/value

The contribution of this paper is twofold. First, the impact of board structure on bank risk-taking has not been extensively researched in Pakistan – a highly volatile and unpredictable economy. Second, the evaluation of the role of technology on bank risk is being researched for the very first time – a uniqueness of this paper.

Details

Review of Accounting and Finance, vol. 23 no. 4
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 10 September 2024

Devnaad Singh, Anupam Sharma, Rohit Kumar Singh and Prashant Singh Rana

Natural calamities like earthquakes, floods and epidemics/pandemics like COVID-19 significantly disrupt almost all the supply networks, ranging from medicines to numerous…

Abstract

Purpose

Natural calamities like earthquakes, floods and epidemics/pandemics like COVID-19 significantly disrupt almost all the supply networks, ranging from medicines to numerous daily/emergency use items. Supply Chain Resilience is one such option to overcome the impact of the disruption, which is achieved by developing supply chain factors with Artificial Intelligence (AI) and Big Data Analytics (BDA).

Design/methodology/approach

This research examines how organizations using AI and BDA can bring resilience to supply chains. To achieve the objective, the authors developed the methodology to gather useful information from the literature studied and developed the Total Interpretive Structural Modeling (TISM) by consulting 44 supply chain professionals. The authors developed a quantitative questionnaire to collect 229 responses and further test the model. With the analysis, a conceptual and comprehensive framework is developed.

Findings

A major finding, this research advocates that supply chain resilience is contingent upon utilizing supply chain analytics. An empirical study provides further evidence that the utilization of supply chain analytics has a positive and favorable effect on the flexibility of demand forecasting to inventory management, resulting in increased efficiency.

Originality/value

Few studies demonstrate the impact of advanced technology in building resilient supply chains by enhancing their factors. To the best of the authors' knowledge, no earlier researcher has attempted to infuse AI and BDA into supply chain factors to make them resilient.

Details

Business Process Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 2 August 2024

Muhammad Saleem Sumbal, Quratulain Amber, Adeel Tariq, Muhammad Mustafa Raziq and Eric Tsui

The new disruption in the form of ChatGPT can be a valuable tool for organizations to enhance their knowledge management and decision-making capabilities. This article explores…

201

Abstract

Purpose

The new disruption in the form of ChatGPT can be a valuable tool for organizations to enhance their knowledge management and decision-making capabilities. This article explores how ChatGPT can enhance organizations' KM capability for improved decision-making and identifies potential risks and opportunities.

Design/methodology/approach

Using existing literature and a small-scale case study, we develop a conceptual framework for implementing artificial intelligence on the internal organizational knowledge base of big data and its integration with a larger knowledge base of ChatGPT.

Findings

This viewpoint conceptualizes integrating knowledge management and ChatGPT for improved organizational decision-making. By facilitating efficient information retrieval, personalized learning, collaborative knowledge sharing, real-time decision support, and continuous improvement, ChatGPT can help organizations stay competitive and achieve business success.

Research limitations/implications

This is one of the first studies on the integration of organizational knowledge management systems with ChatGPT. This research work proposes a conceptual model on integration of knowledge management with generative AI which can be further tested in actual work settings to check it's applicability and make further modifications.

Practical implications

The study provided insights to managers and executives who, in collaboration with IT professionals, can devise a mechanism for integrating existing knowledge management systems in organizations with ChatGPT.

Originality/value

This is one of the first studies exploring the linkage between ChatGPT and knowledge management for informed decision-making.

Details

Industrial Management & Data Systems, vol. 124 no. 9
Type: Research Article
ISSN: 0263-5577

Keywords

1 – 10 of 697