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Article
Publication date: 12 December 2023

Chun Tung Thomas Kiu and Jin Hooi Chan

This study aims to investigate the factors influencing the adoption of data analytics in performance management. By examining the role of organizational and environmental…

Abstract

Purpose

This study aims to investigate the factors influencing the adoption of data analytics in performance management. By examining the role of organizational and environmental contexts, this study contributes to the existing literature by proposing a novel and detailed technology-organization-environment (TOE) model for the complex interplay between firm characteristics and the adoption of data analytics. The results offer valuable insights and practical implications for organizations seeking to leverage data analytics for effective performance management.

Design/methodology/approach

The research draws upon a data set encompassing over 21,869 companies operating across all European Union member states. A multilevel logistic regression model was developed to evaluate the influence of organizational and environmental factors on the likelihood of adopting performance analytics in organizations.

Findings

The findings indicate that the lack of awareness of the benefits of data analytics and its practical application to address specific business challenges is a significant barrier to its adoption. Organizational contexts, such as variable-pay systems, employee training, hierarchical structures and frequency of monetary rewards, also influence the adoption of data analytics.

Research limitations/implications

The study informs managers about the strategic role of data analytics capabilities in performance management for improved business intelligence and driving data culture.

Practical implications

The study helps managers understand the strategic role of data analytics capabilities in performance management, leading to improved business intelligence and fostering a data-driven culture in five key areas: structural alignment, strategic decision-making, resource allocation, performance improvement and change management.

Originality/value

The study advances the TOE theory, making it a more detailed and complete framework, particularly applicable to the adoption of performance analytics. It identifies the main factors of adoption that play a crucial role in this process.

Details

Industrial Management & Data Systems, vol. 124 no. 2
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 1 May 2023

John Fitzpatrick LeCounte

This study aims to contribute to the academic disciplines of entrepreneurship and management by developing a new theory that explains Founder-CEOs’ succession in family and…

Abstract

Purpose

This study aims to contribute to the academic disciplines of entrepreneurship and management by developing a new theory that explains Founder-CEOs’ succession in family and non-family firms. Many scholars failed to generate a specific theory to describe the succession of Founder-CEOs. Family firms remain complex enterprises comprising interconnectedness of cultural interests in which corporate governance occurs by families, Founder-CEOs and sometimes a board of directors.

Design/methodology/approach

This study’s design/methodology/approach reflects post-modernist epistemological and ontological perspectives for conducting systematic literature reviews. To identify relevant studies in the review, the several databases (Australian Business Dean’s Council Journal Quality List; EBSCO Database, including PsycINFO and Psych studies; Web of Science) and a mix of ranked journals from entrepreneurship, management and psychology were used.

Findings

The findings and results in this paper reflect the purpose, methodology and literature analysis culminating in 1,582 peer-reviewed studies. A total of 182 peer-reviewed studies met the criterion for review. Throughout the research process, a systematic literature review uncovered management literature gaps overlooked for decades during the theory-building process. Hence, developing a theory of Founder-CEOs succession used a combination of systematic, inductive, comparative and interactive approaches.

Originality/value

A Theory of Founder-CEOs Succession explains the strategic process of replacing a founder systematically. The promotion of, and incentives for, internal executives have been topics of great interest and deliberation among scholars and practitioners for a long time. This study contributes research implications for theory building in the academic disciplines of entrepreneurship and management by offering scholars and practitioners a theory that does not exist to describe Founder-CEOs’ succession encompassing both strategic successes and failures. By incorporating successes and failures, this study provides realistic reflections of Founder-CEOs.

Details

International Journal of Organizational Analysis, vol. 32 no. 3
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 30 November 2022

Omer Faruk Aladag and Mehmet Ali Koseoglu

This study aims to explore the intellectual connections of mission statement research to identify the influential domains of source knowledge and emergent areas of research for…

Abstract

Purpose

This study aims to explore the intellectual connections of mission statement research to identify the influential domains of source knowledge and emergent areas of research for future studies.

Design/methodology/approach

The authors deployed bibliometric methods, namely, citation, co-citation and network analysis. The authors collected data from the Scopus and Web of Science databases and analyzed the connections of the most influential articles.

Findings

The authors identified four knowledge domains that informed the mission statements literature: guidance on mission statement development, the value of mission statements, mission statements and organizational issues, mission statement content and communication. And the authors spotted four opportunities for knowledge advancement based on theoretical frameworks, performance measures, content and context.

Practical implications

Practitioners should think beyond the immediate benefits of mission statements, such as performance and legitimacy improvement. Instead, they should focus on long-term benefits, information advantages and democratizing the development phase of mission statements.

Originality/value

Mission statements have attracted scholarly attention over the past 40 years. Despite the formation of a considerable body of knowledge, intellectual connections of mission statement research have been largely neglected. Previous studies had a narrow focus or insufficient coverage of the literature. To the best of the authors’ knowledge, this is the first full-scale bibliometric study on the intellectual connections of the mission statements literature.

Details

Nankai Business Review International, vol. 15 no. 1
Type: Research Article
ISSN: 2040-8749

Keywords

Article
Publication date: 31 May 2023

Nathanaël Betti, Steven DeSimone, Joy Gray and Ingrid Poncin

This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.

Abstract

Purpose

This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.

Design/methodology/approach

The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated.

Findings

Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities.

Research limitations/implications

From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors.

Practical implications

This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality.

Originality/value

This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 20 September 2023

Hei-Chia Wang, Army Justitia and Ching-Wen Wang

The explosion of data due to the sophistication of information and communication technology makes it simple for prospective tourists to learn about previous hotel guests'…

Abstract

Purpose

The explosion of data due to the sophistication of information and communication technology makes it simple for prospective tourists to learn about previous hotel guests' experiences. They prioritize the rating score when selecting a hotel. However, rating scores are less reliable for suggesting a personalized preference for each aspect, especially when they are in a limited number. This study aims to recommend ratings and personalized preference hotels using cross-domain and aspect-based features.

Design/methodology/approach

We propose an aspect-based cross-domain personalized recommendation (AsCDPR), a novel framework for rating prediction and personalized customer preference recommendations. We incorporate a cross-domain personalized approach and aspect-based features of items from the review text. We extracted aspect-based feature vectors from two domains using bidirectional long short-term memory and then mapped them by a multilayer perceptron (MLP). The cross-domain recommendation module trains MLP to analyze sentiment and predict item ratings and the polarities of the aspect based on user preferences.

Findings

Expanded by its synonyms, aspect-based features significantly improve the performance of sentiment analysis on accuracy and the F1-score matrix. With relatively low mean absolute error and root mean square error values, AsCDPR outperforms matrix factorization, collaborative matrix factorization, EMCDPR and Personalized transfer of user preferences for cross-domain recommendation. These values are 1.3657 and 1.6682, respectively.

Research limitation/implications

This study assists users in recommending hotels based on their priority preferences. Users do not need to read other people's reviews to capture the key aspects of items. This model could enhance system reliability in the hospitality industry by providing personalized recommendations.

Originality/value

This study introduces a new approach that embeds aspect-based features of items in a cross-domain personalized recommendation. AsCDPR predicts ratings and provides recommendations based on priority aspects of each user's preferences.

Article
Publication date: 10 January 2024

Li Dai and Yongsun Paik

Conventional wisdom suggests that war in the host country makes it unattractive for foreign firms to invest. To see if this is true for US firms on the aggregate, this paper aims…

Abstract

Purpose

Conventional wisdom suggests that war in the host country makes it unattractive for foreign firms to invest. To see if this is true for US firms on the aggregate, this paper aims to examine the veracity of a “permanent war economy” hypothesis, that foreign direct investment (FDI) may, in fact, increase in the host country not despite, but because of, war, i.e. one that lends credence to the idea that, in the USA, “defense [has] become one of constant preparation for future wars and foreign interventions rather than an exercise in response to one-off threats.”

Design/methodology/approach

The authors test the hypotheses using Generalized Method of Moments estimation, with Heckman Selection, on US FDI data from the Bureau of Economic Analysis and war data from the Correlates of War2 Project, the Uppsala Conflict Data Program/International Peace Research Institute data set, the International Crisis Behavior Project and the Center for Systemic Peace Major Episodes of Political Violence data set. The final sample consists of 351 country-year observations in 55 host countries from 1982 to 2006.

Findings

The findings indicate that overall US FDI in a host country in a given year decreases if the host country is engaged in wars with multiple countries and if the US Government is involved in the war. Most notably, the results show that US involvement in multiple host country wars is actually correlated with increased US FDI into the host country, providing empirical support for the “permanent war economy” hypothesis.

Originality/value

While other studies have focused on war and FDI, the authors have sought to show the impact of the involvement of arguably the most influential country, i.e. the USA, in the sovereign matters of a focal host country. By studying FDI from the USA as a function of US involvement in wars overseas, over the years with the greatest use of private military companies by the USA and the largest portion of global FDI accounted for by the USA, this work motivates a research agenda on home-host-"other” relations in the context of war and FDI, with the “other” being the supranational “elephant in the room.”

Details

Multinational Business Review, vol. 32 no. 1
Type: Research Article
ISSN: 1525-383X

Keywords

Open Access
Article
Publication date: 5 September 2023

Elaine Berkery and Nuala F. Ryan

Using Schein’s Descriptive Index (SDI), this paper aims to first examine gender role stereotypes and requisite managerial characteristics among Irish business students over a…

Abstract

Purpose

Using Schein’s Descriptive Index (SDI), this paper aims to first examine gender role stereotypes and requisite managerial characteristics among Irish business students over a 10-year period. Then, the paper investigates whether there have been changes in gender role stereotypes during this period and subsequently unpack the reasons behind any changes recorded.

Design/methodology/approach

In total, 1,124 students from the same business student population rated men, women and managers in general, using SDI. Data was collected first during the academic year 2008–2009 and again in 2018–2019 to determine stability or change in gender role stereotypes and requisite managerial characteristics. Intraclass correlation coefficients scores were computed to determine the relationship between gender and requisite managerial characteristics and identify differences and similarities between the two samples. To explore the content of gender stereotypes, an examination of the specific descriptive items was conducted by performing a factorial analysis using Duncan’s Multiple Range Test. Finally, the authors adapted the scales developed by Duehr and Bono (2006) to determine whether broad gender stereotypic characteristics with respect to communal and agentic, attributed to men, women and managers, differ by sample.

Findings

The overall findings indicate changes in the extent of gender role stereotyping of the managerial role among the male cohorts studied. The subsequent analysis of the descriptive items identified that the change among the male cohort is due to the levels of agency they perceive women to now possess.

Research limitations/implications

The authors contribute to the literature on both gendered and managerial stereotypes by showing changes in the pro-male stereotype of the managerial role and contribute to the existing debate on a shift towards a more androgynous view of leadership.

Practical implications

These findings help understand the content of gender role stereotypes that recent graduates bring with them to their first job post-graduation. The observed changes in the level of agency ascribed to women by their male counterparts could prove to be an important step forward for women’s advancement to managerial positions.

Originality/value

The findings indicate that both male and female cohorts in Sample 2 perceived men and women in general to possess the same levels of communal and agentic traits as their managerial counterparts.

Details

Gender in Management: An International Journal , vol. 39 no. 3
Type: Research Article
ISSN: 1754-2413

Keywords

Open Access
Article
Publication date: 3 January 2024

Cameron McCordic, Ines Raimundo, Matthew Judyn and Duncan Willis

Climate hazards in the form of cyclones are projected to become more intense under the pressures of future climate change. These changes represent a growing hazard to low lying…

Abstract

Purpose

Climate hazards in the form of cyclones are projected to become more intense under the pressures of future climate change. These changes represent a growing hazard to low lying coastal cities like Beira, Mozambique. In 2019, Beira experienced the devastating impact of Cyclone Idai. One of the many impacts resulting from this Cyclone was disrupted drinking water access. This investigation explores the distribution of Cyclone Idai’s impact on drinking water access via an environmental justice lens, exploring how preexisting water access characteristics may have predisposed households to the impacts of Cyclone Idai in Beria.

Design/methodology/approach

Relying on household survey data collected in Beira, the investigation applied a decision tree algorithm to investigate how drinking water disruption was distributed across the household survey sample using these preexisting vulnerabilities.

Findings

The investigation found that households that mainly relied upon piped water sources and experienced inconsistent access to water in the year prior to Cyclone Idai were more likely to experience disrupted drinking water access immediately after Cyclone Idai. The results indicate that residents in formal areas of Beira, largely reliant upon piped water supply, experienced higher rates of disrupted drinking water access following Cyclone Idai.

Originality/value

These findings question a commonly held assumption that informal areas are more vulnerable to climate hazards, like cyclones, than formal areas of a city. The findings support the inclusion of informal settlements in the design of climate change adaptation strategies.

Details

Disaster Prevention and Management: An International Journal, vol. 33 no. 6
Type: Research Article
ISSN: 0965-3562

Keywords

Article
Publication date: 9 January 2024

Dereck Barr-Pulliam, Marc Eulerich and Nicole Ratzinger-Sakel

This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The…

Abstract

Purpose

This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The authors rely on attribution theory, which suggests that individuals search for meaning when an event occurs. In this setting, the authors explore how the overall (assurance vs advisory) or specific (e.g. risk management and evaluating internal controls) focus of IAF activities influences perceived EA reliance on the IAF’s work.

Design/methodology/approach

The authors first explore the research question with data extracted from a broad, longitudinal survey conducted triennially by the national chapters of the Institute of Internal Auditors in Austria, Germany and Switzerland. The data includes responses from 2014, 2017 and 2020 administrations of the survey. The authors conduct a parallel survey with practicing EAs attending two training sessions of a European office of a global network firm. Hypotheses were tested using ordered logistic regression.

Findings

Among the chief audit executive (CAE) participants, the authors observe that a balanced or primarily assurance-related purpose of the IAF, relative to a primarily advisory-related purpose, is associated with higher perceived EA reliance. The authors observe similar perceptions of the extent of reliance among the EA participants.

Originality/value

With a unique data set of practicing internal auditors from three countries, coupled with a sample of EAs, to the best of the authors’ knowledge, this study is the first to examine differences in EA reliance across the IAF’s primary roles. The study relies on data from three European countries, which differs from prior EA reliance literature with a largely North American focus. Further, comparison between perceptions of EAs and CAEs is a novel approach and this paper’s findings suggest that perceptions of CAEs could be a reliable proxy for EA-intended behavior.

Article
Publication date: 16 February 2024

Adrian St. Patrick Duncan

This paper is intended to spark discourse on the impact of holograms and holographic technology on libraries and the possibility of their usage in Caribbean academic libraries for…

Abstract

Purpose

This paper is intended to spark discourse on the impact of holograms and holographic technology on libraries and the possibility of their usage in Caribbean academic libraries for assisting users, especially those from the physically challenged community, as well as distance library users.

Design/methodology/approach

A thorough assessment of literature was done of all academic and higher institution libraries across the English-speaking Caribbean to determine the effective use of holograms and holographic technology in Caribbean libraries. Literature from several developed countries was studied, paying keen attention to the emerging holograms and holographic technology and the plausibility for inclusion and exploitation by academic libraries.

Findings

Revealing the possibilities for fostering great levels of efficacy, as well as saving time and reducing the possibility for inefficiencies in the system through smoother check-in and check-out while offering more accountability.

Research limitations/implications

This research focused primarily on holograms and holographic technology that can assist libraries and their users in the near future. It further attested to the need for there to be greater consideration for physically challenged individuals and their access to material from the library.

Originality/value

This paper is the genesis for discussion surrounding holograms and holographic technology in the English-speaking Caribbean. It sought to bring awareness to the possible uses of holograms while exploring the practical implications of its use in libraries across the English-speaking Caribbean.

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