Search results

1 – 10 of 16
Article
Publication date: 24 May 2023

Garima Saini, Sanket Sunand Dash and Anurag Tiwari

Healthcare workers’ (HCWs’) job-related high exposure to Covid-19 virus arouses fear of Covid-19 among them. Based on the Theory of Mind (ToM), the study predicts that fears will…

Abstract

Purpose

Healthcare workers’ (HCWs’) job-related high exposure to Covid-19 virus arouses fear of Covid-19 among them. Based on the Theory of Mind (ToM), the study predicts that fears will lead to negative psychological (psychological distress) and behavioral (withdrawal intentions) outcomes. ToM is also used to identify social intelligence as a means to counter fear of Covid-19 on heightened psychological distress and increased withdrawal intentions.

Design/methodology/approach

To investigate the study design, a sample of 262 HCWs, including doctors, nurses and technicians, were surveyed using standardized questionnaires.

Findings

As predicted, Covid-19 fear led to increased withdrawal intentions with heightened psychological distress partially mediating the relationship. The alleviating role of social intelligence on the effects of Covid-19 was supported as high social intelligence reduced HCWs’ turnover intentions, with decreased psychological distress partially mediating the relationship.

Originality/value

Given the universality of the Theory of Mind (ToM), the findings of this study are likely to be generalizable to all pandemics. The study results support the increased application of ToM in organizational settings and have both theoretical and practical implications for health administrators. Based on study results, health administrators are exhorted to develop ToM-based mental models to understand and deal with the fear of contagious diseases. Health administrators can also increase HCWs’ social intelligence to deal with the negative perceptual and behavioral outcomes arising from the emotions aroused by the nature of their work.

Details

International Journal of Manpower, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 28 September 2023

Francesca Picciaia, Simone Terzani and Libero Mario Mari

This paper aims to analyse the role of a network in the development of female business experiences through the study of the Industrie Femminili Italiane (I.F.I.) (Italian Women’s…

Abstract

Purpose

This paper aims to analyse the role of a network in the development of female business experiences through the study of the Industrie Femminili Italiane (I.F.I.) (Italian Women’s Cooperative Enterprise), founded in 1903 in Rome to promote women’s work and their economic conditions.

Design/methodology/approach

This study applies the embeddedness theory for women’s empowerment that provides a valuable lens to explore the interactions between female entrepreneurs and their social, cultural and economic contexts.

Findings

With this study, the authors found that the network structure was used at the beginning of the past century in Italy as a useful instrument for female emancipation and empowerment, extending to common/not exceptional women entrepreneurial opportunities otherwise reserved for rich and noble women. In the interplay among the different “contexts” (political, social, cultural and cognitive), it seems to emerge the incidence of female social relationships in facing an unfavourable political and cultural context, breaking out the norms and allowing the business to exist and influencing, with the activity of the high social standing women, the cognitive structure of the other female workers, make them active participants in this entrepreneurial activity.

Research limitations/implications

This is a single case study that has shed light on a specific female network, and the authors’ findings and considerations are influenced by the shortage of data and sources available. Demonstrating that I.F.I. is the result of the collaboration of women from different social classes involved at different organisational levels, this work shows, from a historical perspective, the importance of female mutual support for their emancipation and the role played by the network structure as an amplifier of possibilities otherwise limited to rich women, the emancipation of women and minorities in countries characterised by important barriers to entrepreneurship.

Originality/value

To the best of the authors’ knowledge, this is the first paper analysing a female entrepreneurial network from a historical point of view and its role in overcoming gender barriers within the analysis of the interplaying contexts.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Content available
Book part
Publication date: 30 June 2023

Lisa M. Given, Donald O. Case and Rebekah Willson

Abstract

Details

Looking for Information
Type: Book
ISBN: 978-1-80382-424-6

Open Access
Article
Publication date: 19 August 2022

Giacomo Pigatto, Lino Cinquini, John Dumay and Andrea Tenucci

This study aims to provide a critical assessment of developments in the field of voluntary corporate non-financial and sustainability reporting and disclosure (VRD). The…

2750

Abstract

Purpose

This study aims to provide a critical assessment of developments in the field of voluntary corporate non-financial and sustainability reporting and disclosure (VRD). The assessment is grounded in the empirical material of a three-year research project on integrated reporting (IR).

Design/methodology/approach

Alvesson and Deetz’s (2021) critical management framework structures the arguments in this paper. By investigating local phenomena and the extant literature, the authors glean insights that they later critique, drawing on the empirical evidence collected during the research project. Transformative redefinitions are then proposed that point to future opportunities for research on voluntary organisational disclosures.

Findings

The authors argue that the mainstream approaches to VRD, namely, incremental information and legitimacy theories, present shortcomings in addressing why and how organisations voluntarily disclose information. First, the authors find that companies adopting the International IR Council’s (IIRC, 2021) IR framework tend to comply with the framework only in an informal, rather than a substantial way. Second, the authors find that, at times, organisations serendipitously chance upon VRD practices such as IR instead of rationally recognising the potential ability of such practices to provide useful information for decision-making by investors. Also, powerful groups in organisations may use VRD practices to establish, maintain or restore power balances in their favour.

Research limitations/implications

The paper’s limitations stem directly from its aim to be a critical reflection. Even when grounded on empirics, a reflection is mainly a subjective effort. Therefore, different researchers could come to different conclusions and offer different lessons from the two case studies.

Practical implications

The different rationales the authors found for VRD should make a case for reporting institutions to tone down any investor-centric rhetoric in favour of more substantial disclosures. The findings imply that reporting organisations should approach the different frameworks with a critical eye and read between the lines of these frameworks to determine whether the purported normative arguments are achievable practice.

Originality/value

The authors reflect on timely and relevant issues linked to recent developments in the VRD landscape. Further, the authors offer possible ways forward for critical research that may rely on different methodological choices, such as interventionist and post-structuralist research.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Content available
Book part
Publication date: 30 June 2023

Lisa M. Given, Donald O. Case and Rebekah Willson

Abstract

Details

Looking for Information
Type: Book
ISBN: 978-1-80382-424-6

Article
Publication date: 18 November 2022

Most. Sharmin Sultana, Xiongying Niu and Md Shamim Hossain

Consumers' perceptions of different aspects pertaining to servicescape and social servicescape at restaurants have received little consideration in the hospitality literature. To…

Abstract

Purpose

Consumers' perceptions of different aspects pertaining to servicescape and social servicescape at restaurants have received little consideration in the hospitality literature. To fill this gap, the authors develop a model that conceptualizes and empirically examines the impact of dissimilar attributes in restaurants on the development of negative emotions and the influence of negative emotions on consumers' dissatisfaction, which in turn determines consumers' behavioral intentions.

Design/methodology/approach

The authors used the moderating impact of restaurant attribute performance to support the link between negative emotions and dissimilar attributes. To achieve the study's goals, the authors conducted two investigations, Study 1 and Study 2, in Bangladesh and China, respectively. For study 1, 600 data were obtained from local Bangladeshi consumers, while for study 2, 396 foreign customers in China were surveyed. The collected data were examined by using Structural Equation Modeling (SEM) approach. The authors utilized IBM Analysis of Moment Structure (AMOS), version 24.0.

Findings

Both studies 1 and 2 found that dissimilar restaurant attributes had significant positive effects on the development of negative emotions, positive effects of negative emotions on consumer dissatisfaction and a positive influence of consumer dissatisfaction on consumers' behavioral intentions. Results of both studies 1 and 2 also showed that restaurant attributes performance positively moderate the relationships between dissimilar attributes and negative emotions.

Practical implications

The study's empirical results contribute to the body of knowledge in the domains of tourism, consumer psychology and consumer behavior. The study's findings can assist restaurant managers in better understanding how different features related to the servicescape and social servicescape dimensions cause unpleasant emotions and, as a result, influence consumer behavioral intentions.

Originality/value

No preceding research has looked at the link between dissimilar features and negative emotions in the restaurant setting to the authors' knowledge. Also, no previous research has looked at the moderating consequence of restaurant attributes in the association between dissimilar attributes and negative emotions. This research aims to fill those knowledge gap.

Details

Journal of Hospitality and Tourism Insights, vol. 6 no. 5
Type: Research Article
ISSN: 2514-9792

Keywords

Abstract

Details

Public Morality and the Culture Wars: The Triple Divide
Type: Book
ISBN: 978-1-80455-722-8

Article
Publication date: 8 June 2023

Mohammad Rezaur Razzak and Said Al Riyami

Drawing on the socioemotional selectivity theory and the volunteerism literature, this study aims to examine the influence of empathy, altruism and opportunity recognition, on…

Abstract

Purpose

Drawing on the socioemotional selectivity theory and the volunteerism literature, this study aims to examine the influence of empathy, altruism and opportunity recognition, on social entrepreneurial intentions (SEI) of people who have retired from a full-time career. Furthermore, the study examines whether the above-mentioned relationships are mediated by moral obligation.

Design/methodology/approach

A set of hypotheses is tested by applying partial least squares structural equation modelling on a survey sample of 227 retirees in Oman, who had participated in an entrepreneurial leadership training after retirement. Using SmartPLS software, the path model is tested through bootstrapping.

Findings

The findings suggest that altruism and opportunity recognition do not have a direct relationship with SEI, however, they are significant only when mediated through moral obligation. Nevertheless, empathy has a significant direct association with SEI, and an indirect relationship through moral obligation.

Practical implications

The findings of this study demonstrate that to develop intentions to indulge in social entrepreneurship, among retirees who are approaching their senior years, the focus should be on driving their sense of moral obligation to society. Hence, policymakers and authorities connected to social wellbeing goals can fine-tune their initiatives, such as training, by emphasizing on moral obligation to address social issues through social entrepreneurship.

Originality/value

The novelty of this study is twofold. Firstly, to the best of the authors’ knowledge, it seems to be among the first empirical study that is at the crossroads of the senior entrepreneurship and the social entrepreneurship literature. Secondly, this study fills a gap in the extant literature by deploying the socioemotional selectivity theory to examine the antecedents of SEI of people who have retired from full-time employment in their early to late senior years.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Open Access
Article
Publication date: 5 December 2023

Simon Lundh, Karin Seger, Magnus Frostenson and Sven Helin

The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

Abstract

Purpose

The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

Design/methodology/approach

This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.

Findings

The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.

Originality/value

The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 1 September 2022

Attila Endre Simay, Yuling Wei, Tamás Gyulavári, Jhanghiz Syahrivar, Piotr Gaczek and Ágnes Hofmeister-Tóth

The recent advancements in smartphone technology and social media platforms have increased the popularity of artificial intelligence (AI) color cosmetics. Meanwhile, China is a…

3316

Abstract

Purpose

The recent advancements in smartphone technology and social media platforms have increased the popularity of artificial intelligence (AI) color cosmetics. Meanwhile, China is a lucrative market for various foreign beauty products and technological innovations. This research aims to investigate the adoption of AI color cosmetics applications and their electronic word-of-mouth (e-WOM) intention among Chinese social media influencers. Several key concepts have been proposed in this research, namely body esteem, price sensitivity, social media addiction and actual purchase.

Design/methodology/approach

An online questionnaire design was used in this research. A combination of purposive sampling and snowball sampling of AI color cosmetics users who are also social media influencers in China yields 221 respondents. To analyze the data, this research employs Structural Equation Modelling (SEM) method via SPSS and AMOS software. A 2-step approach, Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA), is implemented to prove the hypotheses and generate the results.

Findings

1) Social media addiction is a positive predictor of AI color cosmetics usage, (2) AI color cosmetics usage is a positive predictor of actual purchase, (3) actual purchase is a positive predictor of e-WOM intention and lastly, (4) there is a full mediation effect of actual purchase.

Originality/value

This research draws on the uses and gratification (U&G) theory to investigate how specific user characteristics affect Chinese social media influencers' adoption of AI color cosmetics, as well as how this may affect their decision to purchase branded color cosmetics and their e-WOM.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 35 no. 7
Type: Research Article
ISSN: 1355-5855

Keywords

1 – 10 of 16