Search results

Digital inclusive finance has a positive promotion effect on the development of the national economy, but little research exists on how digital inclusive finance affects high-quality consumption in economically developed regions. Therefore, to fill the gap, this paper aims to study the impact of digital inclusive finance on high-quality consumption development using the economically developed regions of Jiangsu, Zhejiang and Shanghai as examples.

Firstly, the entropy method is used to construct the index of high-quality consumption among residents. Then, the municipal-level data of Jiangsu, Zhejiang and Shanghai from 2011 to 2020 are used to test the impact. Subsequently, the mechanism of action test and heterogeneity analysis are conducted.

The results show that digital inclusive finance has a positive role in promoting the high-quality consumption of residents in Jiangsu, Zhejiang and Shanghai. At the same time, digital inclusive finance can promote high-quality consumption through its own digital payment and internet insurance channels. There is regional heterogeneity in the impact.

To the best of the authors’ knowledge, this study is the first to examine whether and how digital inclusive finance affects high-quality consumption. The authors consider multiple dimensions, such as consumption level, consumption structure, consumption ability, consumption environment and consumption mode, to measure high-quality consumption. The findings provide valuable insights for policymakers, investors and regulators in planning regulations.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

The literature mainly concentrates on the relationships between externally oriented digital transformation (ExtDT), big data analytics capability (BDAC) and business model innovation (BMI) from an intra-organizational perspective. However, it is acknowledged that the external environment shapes the firm's strategy and affects innovation outcomes. Embracing an external environment perspective, the authors aim to fill this gap. The authors develop and test a moderated mediation model linking ExtDT to BMI. Drawing on the dynamic capabilities view, the authors' model posits that the effect of ExtDT on BMI is mediated by BDAC, while environmental hostility (EH) moderates these relationships.

The authors adopt a quantitative approach based on bootstrapped partial least square-path modeling (PLS-PM) to analyze a sample of 200 Italian data-driven SMEs.

The results highlight that ExtDT and BDAC positively affect BMI. The findings also indicate that ExtDT is an antecedent of BMI that is less disruptive than BDAC. The authors also obtain that ExtDT solely does not lead to BDAC. Interestingly, the effect of BDAC on BMI increases when EH moderates the relationship.

Analyzing the relationships between ExtDT, BDAC and BMI from an external environment perspective is an underexplored area of research. The authors contribute to this topic by evaluating how EH interacts with ExtDT and BDAC toward BMI.

This paper introduces a methodology to identify, analyse and represent heritage site attributes, emphasizing their impact on value, authenticity, integrity and management, with a case study on Ghadames, Libya. Inscribed in 1986 and moved to the In-Danger List in 2016 due to conflict, this work seeks to update the site's attributes and values for improved management.

This methodology, focusing on Ghadames, leverages recent heritage management advancements to monitor conflict-induced changes, aiming to enhance decision-making through a detailed analysis of the site's natural and cultural attributes.

Our findings highlight the need for systematic and holistic assessments of heritage site attributes and values, crucial for managing sites of both local and global significance. This approach is a key to understanding their identity, guiding interpretation, management and preserving cultural significance.

Developed for Ghadames, the methodology requires adaptation for other sites, underscoring the importance of identifying core tangible and intangible attributes that define a site's uniqueness.

Our developed methodology offers a replicable framework that can be modified by local heritage professionals to map attributes and assess the direct and indirect impact of conflict on heritage sites.

The detailed assessment provides a foundation for crafting informed policies and effective management strategies. It specifically targets minimizing the adverse effects of conflict on heritage sites' attributes. This effort is instrumental in preparing the necessary documentation to support the delisting of these sites from the UNESCO World Heritage Site In-Danger List, promoting their preservation and recovery.

This paper delves into cross-border E-business, unraveling its intricate dynamics and forecasting its future trajectory.

This paper projects the prospective market size of cross-border E-business in China for the year 2023 using the GM (1,1) gray forecasting model. Furthermore, to enhance the analysis, the paper attempts to simulate and forecast the size of China’s cross-border E-business sector using the GM (1,3) gray model. This extended model considers not only the historical trends of cross-border E-business but also the growth patterns of GDP and the digital economy.

The forecast indicates a market size of 18,760 to 18,934 billion RMB in 2023, aligning with the consistent growth observed in previous years. This suggests a sustained positive trajectory for cross-border E-business.

Cross-border e-commerce critically shapes China’s global integration and traditional industry development. The research in this paper provides insights beyond statistical trends, contributing to a nuanced understanding of the pivotal role played by cross-border e-commerce in shaping China’s economic future.

This study is the maiden attempt to understand the effect of specific human resource practices (HRPs) on employee retention (ER) with the mediation of job satisfaction (JS) and moderation of work experience (WE) and job hopping (JH) in the context of the textile industry.

This study adopted a quantitative methodology and applied quota sampling to gather data from employees (n = 365) of leading textile companies in India. The conceptual model and hypotheses were tested with the help of Partial Least Squares-Structural Equation Modelling (PLS-SEM).

The findings of a path analysis revealed that compensation and performance appraisal (CPA) have the highest impact on JS followed by employee work participation (EWP). On the other hand, EWP had the highest impact on ER followed by grievance handling (GRH). The study revealed that JS significantly mediates between HRPs like CPA and ER. During Multi-group analysis (MGA) it was found that the importance of EWP and health and safety (HAS) was more in employee groups with higher WE, but it was the opposite in the case of CPA. In the case of JH behavior, the study observed that EWP leads to JS in loyal employees. Similarly, JS led to ER, and the effect was more pronounced for loyal employees.

In the context of the Indian textile industry, this work is the first attempt to comprehend how HRPs affect ER. Secondly, it confirmed that JS is not a guaranteed mediator between HRPs and ER, it could act as an insignificant, partial or full mediator. Additionally, this study establishes the moderating effects of WE and JH in the model through multigroup analysis.

The organizational digital transformation (ODT) in companies presents small and medium-sized enterprises (SMEs) – who remain at the beginning of this transformation – with the challenge of offering digital services based on sensor technologies. Against this backdrop, the present paper identifies ways SMEs can enable digital servitization through sensor technology and defines the possible scope of the organizational transformation process.

Around 21 semi-structured interviews were conducted with experts from different hierarchical levels across the German manufacturing SME ecosystem. Using the Gioia methodology, fields of action were identified by focusing on influencing factors and opportunities for developing these digital services to offer them successfully in the future.

The complexity of existing sensor offerings must be mastered, and employees' (data) understanding of the technology has increased. Knowledge gaps, which mainly relate to technical and organizational capabilities, must be overcome. The potential of sensor technology was considered on an individual, technical and organizational level. To enable the successful implementation of service offerings based on sensor technology, all relevant stakeholders in the ecosystem must network to facilitate shared value creation. This requires standardized technical and procedural adaptations and is an essential prerequisite for data mining.

Based on this study, current problem areas were analyzed, and potentials that create opportunities for offering digital sensor services to manufacturing SMEs were identified. The identified influencing factors form a conceptual framework that supports SMEs' future development of such services in a structured manner.

This paper aims to promote the higher quality development of high-tech enterprises in China. While science and technology have greatly promoted human civilization, resources have been excessively consumed and the environment has been sharply polluted. Therefore, it is particularly important for current enterprises to make use of scientific and technological innovation to maximize the benefits of mankind, minimize the loss of nature, and promote the sustainable development of our country.

By using DEA-Banker-Charnes-Cooper (BCC) model and DEA-Malmquist model, this paper comprehensively examines the innovation efficiency of high-tech enterprises from both static and dynamic perspectives, and conducts a provincial comparative study with the panel data of ten representative provinces from 2011 to 2020.

The research findings are as follows: the rapid number increase of high-tech enterprises in most provinces (cities) is accompanied by an ineffective input–output efficiency; the quality of high-tech enterprises needs to comprehensively examine both input–output efficiency and total factor productivity; and there is not a positive correlation between element investment and innovation performance.

Because the DEA model used in this paper assumes that the improvement direction of invalid units is to ensure that the input ratio of various production factors remains unchanged but sometimes the proportion of scientific and technological activities personnel and the total research and development investment is not constant. In the future, the nonradial DEA model can be considered for further research. Due to historical data statistics, more provinces, cities and longer panel data are difficult to obtain. The samples studied in this paper mainly refer to the provinces and cities that ranked first in the number of national high-tech enterprises in 2020. Limited by the number of samples, DEA analysis failed to select more input and output indicators. In the future, with the accumulation of statistical data, the existing efficiency analysis will be further optimized.

Aiming at the misunderstanding of emphasizing quantity and neglecting quality in the cultivation of high-tech enterprises, this paper comprehensively uses DEA-BCC model and DEA Malmquist index decomposition method to make a comprehensive comparative study on the development of high-tech enterprises in ten representative provinces (cities) from two aspects of static efficiency evaluation and dynamic efficiency evaluation.

Railways are a well-known example of complex critical infrastructure, incorporating socio-technical systems with humans such as drivers, signallers, maintainers and passengers at the core. The technological evolution including interconnectedness and new ways of interaction lead to new security and safety risks that can be realised, both in terms of human error, and malicious and non-malicious behaviour. This study aims to identify the human factors (HF) and cyber-security risks relating to the role of signallers on the railways and explores strategies for the improvement of “Digital Resilience” – for the concept of a resilient railway.

Overall, 26 interviews were conducted with 21 participants from industry and academia.

The results showed that due to increased automation, both cyber-related threats and human error can impact signallers’ day-to-day operations – directly or indirectly (e.g. workload and safety-critical communications) – which could disrupt the railway services and potentially lead to safety-related catastrophic consequences. This study identifies cyber-related problems, including external threats; engineers not considering the human element in designs when specifying security controls; lack of security awareness among the rail industry; training gaps; organisational issues; and many unknown “unknowns”.

The authors discuss socio-technical principles through a hexagonal socio-technical framework and training needs analysis to mitigate against cyber-security issues and identify the predictive training needs of the signallers. This is supported by a systematic approach which considers both, safety and security factors, rather than waiting to learn from a cyber-attack retrospectively.

The empirical study of factors related to digital transformation (DT) in the banking sector is still limited, even though the importance of the topic is universally evident. To bridge that gap, this paper aims to explore the role of digital leadership (DL), innovative culture (IC) and technostress inhibitors (TI) to support engagement for improved digital innovation (DI). Based on the literature, these variables are crucial aspects of digitalisation, even though there is no agreement on their conclusiveness.

This quantitative study tested a new conceptual model using survey data from five major banks in Libya. Partial least squares structural equation modelling was used to analyse the data from the 292 usable responses.

The results showed that DL and IC positively affect DI. Techno-work engagement (TE) mediated the relationship between leadership, culture and innovation. TI played a significant moderating role in leadership, culture and engagement relationships.

The research findings highlight critical issues about how leadership style and fostering organisational support in the banking sector can enhance DT. Leaders must demonstrate a commitment to long-term resource allocation to avoid possible negative effects from digital stress while pursuing DI through work engagement.

The study suggests that fostering organisational support can enhance DT in retail banks, potentially leading to improved customer experiences and increased access to financial services. These programs will help banks contribute to societal and economic development.

This timely study examines predictor mechanisms of innovation in retail banking that resonate within the restrictions of organisational and DI frameworks and the social exchange theory. Exploring the intervening effect of TE in the leadership, culture and innovation associations is unprecedented.