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1 – 10 of over 1000Nirupika Liyanapathirana and Mary Low
This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level…
Abstract
Purpose
This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants.
Design/methodology/approach
Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques.
Findings
The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention.
Originality/value
The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.
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Bianca Arcifa de Resende, Franco Giuseppe Dedini, Jony Javorsky Eckert, Tiago F.A.C. Sigahi, Jefferson de Souza Pinto and Rosley Anholon
This study aims to propose a facilitating methodology for the application of Fuzzy FMEA (Failure Mode and Effect Analysis), comparing the traditional approach with fuzzy…
Abstract
Purpose
This study aims to propose a facilitating methodology for the application of Fuzzy FMEA (Failure Mode and Effect Analysis), comparing the traditional approach with fuzzy variations, supported by a case application in the aeronautical sector.
Design/methodology/approach
Based on experts' opinions in risk analysis within the aeronautical sector, rules governing the relationship between severity, occurrence, detection and risk factor were defined. This served as input for developing a fuzzyfied FMEA tool using the Matlab Fuzzy Logic Toolbox. The tool was applied to the sealing process in a company within the aeronautical sector, using triangular and trapezoidal membership functions, and the results were compared with the traditional FMEA approach.
Findings
The results of the comparative application of traditional FMEA and fuzzyfied FMEA using triangular and trapezoidal functions have yielded valuable insights into risk analysis. The findings indicated that fuzzyfied FMEA maintained coherence with the traditional analysis in identifying higher-risk effects, aligning with the prioritization of critical failure modes. Additionally, fuzzyfied FMEA allowed for a more refined prioritization by accounting for variations in each variable through fuzzy rules, thereby improving the accuracy of risk analysis and providing a more realistic representation of potential hazards. The application of the developed fuzzyfied FMEA approach showed promise in enhancing risk assessment in the aeronautical sector by considering uncertainties and offering a more detailed and context-specific analysis compared to conventional FMEA.
Practical implications
This study emphasizes the potential of fuzzyfied FMEA in enhancing risk assessment by accurately identifying critical failure modes and providing a more realistic representation of potential hazards. The application case reveals that the proposed tool can be integrated with expert knowledge to improve decision-making processes and risk mitigation strategies within the aeronautical industry. Due to its straightforward approach, this facilitating methodology could also prove beneficial in other industrial sectors.
Originality/value
This paper presents the development and application of a facilitating methodology for implementing Fuzzy FMEA, comparing it with the traditional approach and incorporating variations using triangular and trapezoidal functions. This proposed methodology uses the Toolbox Fuzzy Logic of Matlab to create a fuzzyfied FMEA tool, enabling a more nuanced and context-specific risk analysis by considering uncertainties.
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Professional associations mark an important step in the development of any profession. Research Management and Administration (RMA) as a profession is still emerging across…
Abstract
Professional associations mark an important step in the development of any profession. Research Management and Administration (RMA) as a profession is still emerging across Europe, thus the relevance of RMA associations is pertinent. These associations operate either specifically at the transnational or international levels or have certain activities linked to both levels. The theory of social constructivism from the field of international relations will be applied in this analysis with a goal to add additional insights on the topic. The results confirm that RMA associations have an outstanding role in enforcing the internationalised culture of their members, however, members in return can also exert influence on their association. Members are also aware that the association is providing a platform for collective actions in policymaking at national, transnational, and international levels. However, time plays a crucial role in social learning for identity and interest formation, as well as in recognizing the role of RMA associations in corporate agency.
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John Aliu, Ayodeji Emmanuel Oke, Isaac I. Akinwumi, Rislan Abdulazeez Kanya and Lydia Uyi Ehiosun
This study aimed to investigate and analyze the level of awareness and adoption of distributed ledger technologies (DLTs) within the Nigerian construction industry. The focus was…
Abstract
Purpose
This study aimed to investigate and analyze the level of awareness and adoption of distributed ledger technologies (DLTs) within the Nigerian construction industry. The focus was on addressing the current state of DLT utilization, identifying challenges and opportunities and proposing strategies to enhance the integration of DLTs into the construction processes and practices of Nigerian professionals and organizations.
Design/methodology/approach
The research was underpinned by a robust theoretical and conceptual framework, drawing from established theories of technology adoption. A comprehensive literature review guided the identification of various DLT types. This informed the development of a well-structured questionnaire, which was then distributed to Nigerian construction professionals. The collected data underwent analysis using percentages, frequencies, mean scores, the Kruskal–Wallis H-test and the Shapiro–Wilk test.
Findings
A significant finding of this study reveals a generally low awareness and implementation of DLT among construction professionals in Nigeria. These findings emphasize the urgent need for comprehensive strategies to bridge the gap between awareness and adoption of DLT within the Nigerian construction industry.
Practical implications
Industry associations, regulatory bodies and educational institutions can collaborate to develop specialized programs aimed at familiarizing professionals with the benefits and applications of DLTs. Additionally, technology providers and policymakers can leverage these findings to design user-friendly interfaces and guidelines for seamless DLT integration into construction processes.
Originality/value
This study contributes to the existing body of knowledge by providing a comprehensive assessment of the awareness and adoption of DLTs specifically within the Nigerian construction industry. While the global recognition of DLT’s potential in construction is acknowledged, this research delves into a regional context, shedding light on the specific opportunities within Nigeria. Furthermore, the study’s identification of a gap between awareness and implementation highlights a critical area for future exploration and development in the field of construction technology adoption.
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Jan Andersen and Valentina Romano
Curiosity is one of the main drivers in reaching out and connecting to colleagues and starting the networking – that is the foundation for establishing an association for Research…
Abstract
Curiosity is one of the main drivers in reaching out and connecting to colleagues and starting the networking – that is the foundation for establishing an association for Research Managers and Administrators (RMAs). The questions, ‘Why, what, how and when’, with a commitment to drive things forward, together with like-minded people, can transform curiosity into joint actions and movement of a network. While a number of success factors can be identified, alas there is no thorough literature describing how such factors interact or why. Even though all parameters are met, some associations still struggle with moving forward.
Recognising the identity as a research manager and administrator on the individual level enables reaching out to colleagues in the field, in and outside the institution, and nationally as well as abroad. Understanding the institutional environment and the structure of research support is the starting point for reaching out to colleagues.
This chapter will give an overview of the creation process of RMA associations, spanning from the rise of professional networks, as an informal organisation, to the establishment of legal entities, and hence a more formal association. It hopes to provide a meaningful discussion on the process of establishing professional associations despite the scarce literature on the topic (Stolle, 1998).
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In this paper, I explore what shapes the identities of digital nomads (DNs), a class of remote workers who travel and work concurrently. Through extensive fieldwork and interviews…
Abstract
In this paper, I explore what shapes the identities of digital nomads (DNs), a class of remote workers who travel and work concurrently. Through extensive fieldwork and interviews with 50 digital nomads conducted in seven coworking hostels in Mexico in 2022, I construct a theory of DN identity. I base this upon the frequent transformations they undergo in their Circumstances, which regularly change their worker identity.
DNs relinquish traditional social determinants of identity, such as nationality and religion. They define their personal identities by their passions and interests, which are influenced by the people they meet. DNs exist in inherently transitive social spaces and, without rigid social roles to fulfil, they represent themselves authentically. They form close relationships with other long-term travellers to combat loneliness and homesickness. Digital nomads define their worker identities around their location independence. This study shows that DNs value their nomadic lifestyle above promotions and financial gain. They define themselves by productivity and professionalism to ensure the sustainability of their lifestyle. Furthermore, digital nomad coworking hubs serve focused, individual work, leaving workplace politics and strict ‘office image’ norms behind. Without fixed social and professional roles to play, digital nomads define themselves personally according to their ever-evolving passions and the sustainability of their nomadic life. Based on these findings, I present a cyclical framework for DN identity evolution which demonstrates how relational, logistical, and socio-personal flux evolves DN’s worker identities.
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Seoyoun Lee, Younghoon Chang, One-Ki Daniel Lee, Sunghan Ryu and Qiuju Yin
This study explores the key platform affordances that online social platform providers need to offer digital creators to strengthen the creator ecosystem, one of the leading…
Abstract
Purpose
This study explores the key platform affordances that online social platform providers need to offer digital creators to strengthen the creator ecosystem, one of the leading accelerators for platform growth. Specifically, it aims to investigate how these affordances make the dynamic combinations for high platform quality across diverse platform types and demographic characteristics of digital creators.
Design/methodology/approach
This study adopts a multi-method approach. Drawing upon the affordance theory, Study 1 aims to identify the key affordances of online social platforms based on relevant literature and the qualitative interview data collected from 22 digital creators, thereby constructing a conceptual framework of key platform affordances for digital creators. Building on the findings of Study 1, Study 2 explores the dynamic combinations of these platform affordances that contribute to platform quality using a configurational approach. Data from online surveys of 185 digital creators were analyzed using fuzzy set qualitative comparative analysis (fsQCA).
Findings
The results of Study 1 identified key online social platform affordances for digital creators, including Storytelling, Socialization, Design, Development, Promotion, and Protection affordance. Study 2 showed that the combinations of these platform affordances for digital creators are diverse according to the types of platforms, creators’ gender, and their professionality.
Research limitations/implications
Like many studies, this research also has several limitations. One limitation of the research is the potential constraint of the extent of how well the data samples represent the group of creators who are actively producing digital content. Despite the addition of screening questions and meticulous data filtering, it is possible that we did not secure sufficient data from creators who are actively engaged in creative activities. In future research, it is worth contemplating the acquisition of data from actual groups of creators, such as creator communities. Future researchers anticipate obtaining more in-depth and accurate data by directly involving and collaborating with creators.
Practical implications
This study highlights the need for online social platforms to enhance features for storytelling, socializing, design, development, promotion, and protection, fostering a robust digital creator ecosystem. It emphasizes clear communication of these affordances, ensuring creators can effectively utilize them. Importantly, platforms should adapt these features to accommodate diverse creator profiles, considering differences in gender and expertise levels, especially in emerging spaces like the Metaverse. This approach ensures an equitable and enriching experience for all users and creators, underlining the importance of dynamic interaction and inclusivity in platform development and creator support strategies.
Social implications
This study underscores the social implications of evolving digital creator ecosystems on online platforms. Identifying six key affordances essential for digital creators highlights the need for platforms to enhance storytelling, socializing, design, development, promotion, and product protection. Crucially, it emphasizes inclusivity, urging platforms to consider diverse creator profiles, including gender and expertise differences, particularly in transitioning from traditional social media to the Metaverse. This approach nurtures a more robust creator ecosystem and fosters an equitable and enriching experience for all users. It signals a shift towards more dynamic, adaptive online environments catering to diverse creators and audiences.
Originality/value
For academics, this study builds the conceptual framework of online social platform affordances for digital creators. Using the configurational approach, this study identified various interdependent relationships among the affordances, which are nuanced by specific contexts, and suggested novel insights for future studies. For practices, the findings specified by creators and platform types are expected to guide platform providers in developing strategies to support digital creators and contribute to platform growth.
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Kenneth Shiu Pong Ng, Yan Feng, Ivan Ka Wai Lai and Lois Zi-Yu Yang
This study aims to develop a conceptual model to understand how customer knowledge management (CKM) affects fitness club membership renewal through the mediation of relationship…
Abstract
Purpose
This study aims to develop a conceptual model to understand how customer knowledge management (CKM) affects fitness club membership renewal through the mediation of relationship quality.
Design/methodology/approach
Data were collected outside of fitness clubs using a systematic sampling method. A total of 224 valid responses were collected. Structural equation modelling was used to evaluate the relationship between the constructs of the research model.
Findings
The results indicate that both knowledge from customers and knowledge for customers have a positive influence on customer satisfaction and customer trust. Among them, knowledge for customers has a stronger influence on customer satisfaction while knowledge from customers has a greater influence on customer trust. Additionally, three dimensions of relationship quality (customer satisfaction, customer trust and customer commitment) positively influence membership renewal intention with customer commitment exhibiting the greatest influence on it.
Originality/value
This study combines the theories of CKM and relationship quality management to explain why members will renew their service contracts. By using fitness clubs as an example, this research extends the authors' understanding of how knowledge from and for customers can influence customers' attitudes and behavioural intentions towards service companies.
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Barry Cooper-Cooke and Chamila Subasinghe
Like pro-bono service of law and other professional practices, micro-credentialing has become the quasi-charity project of the rapidly commodifying higher education (HE) sector…
Abstract
Like pro-bono service of law and other professional practices, micro-credentialing has become the quasi-charity project of the rapidly commodifying higher education (HE) sector. Produced with minimum waste and expense, qualifications through micro-credentialing economises time spent and optimises efforts. As a result, these bite-size educational offerings are becoming abundant and attractive to both learners and providers. While learners learn on the job or in the job market, providers get an opportunity to package knowledge and skills. Among a plethora of courses with potential overlapping and mismatched competencies, however, a clear pathway to target a career through pastures of micro-credentialing is yet to emerge. If not, it may result in another system of skill poverty and thus alienate the essential autonomy of credential seekers. Autonomy or self-tailoring your own package of micro-credentials (MC) without a proper wayfinding system could be overwhelming, sometimes even counterproductive, if competency management is based on a one-size-fits-all model. Via a local case, this chapter reviews current MC available to capacitate a career using Construction Management (CM) as a point of departure. It aims to develop a wayfinding framework or user-friendly menu for those wanting to craft a career via a micro-credentialing ecosystem. Broadly, it investigates navigating various MC offerings equivalent to undergraduate qualifications needed to become a CM professional recognised by accreditation bodies. In the process, it systematically discourses multiple ontologies of micro-credentialing in links, lapses, overlaps, and intersections among competencies to untangle complexities and optimise opportunities. It was hoped that learners could target a career instead of matching a job profile in the micro-credentialing universe.
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