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Article
Publication date: 11 August 2023

Shaoming Chai, Emily Pey-Tee Oon, Yuan Chai and Zuokun Li

Metadiscourse is an important dialogue technique used in productive knowledge building to help a group evaluate and advance their knowledge progress. Previous studies have…

Abstract

Purpose

Metadiscourse is an important dialogue technique used in productive knowledge building to help a group evaluate and advance their knowledge progress. Previous studies have identified and defined various types of metadiscourse. However, there is scant knowledge about how different metadiscourse types emerge among different groups or what implicit correlations lie between progressive discourse and metadiscourse. Moreover, research on how different types of metadiscourse influence groups' knowledge advancement and artifacts is still inadequate. Therefore, this study aims to further examine the roles that different types of metadiscourse play in the collaborative knowledge building community on both a fine-grained (i.e. progressive discourse) and coarse-grained (i.e. group knowledge advancement and group artifacts) level.

Design/methodology/approach

Data for this study are drawn from the behaviour of undergraduate students participating in a 12-week course at a key university in China. On the fine-grained level, epistemic network analysis (ENA) is applied to illustrate how metadiscourse promotes the development of progressive discourse. On the coarse-grained level, two different chi-square tests are conducted to examine the roles of different types of metadiscourse in groups' knowledge advancement and artifacts.

Findings

The analysis allowed several conclusions to be drawn. First, the types of metadiscourse that students most often adopted were reflecting on ideas development (RD) and commenting on ideas (CI); they less frequently adopted setting group goals (SG) and making group plans (MP). Second, most types of metadiscourse correlated with developments in progressive discourse, particularly RD and CI. Third, the metadiscourse types RD, CI and coordinating group efforts (CE) played essential roles in knowledge advancement. Fourth, higher-quality artifacts could be created by using the metadiscourse type reviewing the state of knowledge building progress (RP).

Originality/value

A more profound comprehension of the role that metadiscourse plays in the collaborative knowledge building community not only contributes to the literature in the knowledge building field but also carries a significant meaning in regulating community, promoting learner agency and sustained knowledge, and consequently improving collaborative learning performance.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 11 January 2024

Ammar Yasir, Xiaojian Hu, Murat Aktan, Pablo Farías and Abdul Rauf

Contemporary changes have occurred in country-level policies and tourists’ intentions in recent years. The role of maintaining a country’s image is trendy in crisis control but…

Abstract

Purpose

Contemporary changes have occurred in country-level policies and tourists’ intentions in recent years. The role of maintaining a country’s image is trendy in crisis control but has not yet been discussed in domestic tourism research. Extending the Stimulus Organism Response model, this study aims to focus on “trustable WOM creation” in China. In addition, it aimed to discover how behavioral changes encourage domestic tourism intention (DTI).

Design/methodology/approach

This study explored the mediating role of DTI and the moderating role of maintenance of country image (MCI) for trustable word of mouth (WOM) creation. Using the snowball sampling technique, a structural equation modeling analysis (Smart PLS-4) was employed to analyze the data of 487 Chinese tourists.

Findings

Findings confirm that behavioral changes positively encourage domestic tourism and discourage international tourism, with significant negative moderation by MCI. MCI has an insignificant positive moderating effect between government-media trust and DTI. Furthermore, DTI positively and directly affects the creation of trustable WOM. In addition, it had a 20% mediation effect (VAF%) between behavioral changes and WOM creation, higher than the rejected mediation effect (12%), in the causal relationship between government-media trust and WOM creation.

Practical implications

WOM creation varies from different behavioral changes, but findings suggest that government-media trust and DTI influenced it significantly. Based on the study findings, the government and media can enhance domestic tourism by maintaining the country’s image. These findings both encourage and control the recovery of tourism.

Originality/value

This study provides a theoretical explanation for tourists' behavioral changes during the pandemic. Moreover, it shows that despite avoiding international tourism due to behavioral changes and government-media trust, MCI moderation with the mediation effect of DTI can create trustable WOM. To the best of the authors’ knowledge, this is the first study to theoretically promote tourism through DTI-induced psychology as a mediator and an organism affect prevailing among Chinese tourists.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 27 July 2023

Mianzhi Yang, Qing Hui, Qingru Yang, Mengwei Fan and Xin Li

China has recently introduced a new audit law that aims to increase the scope of audit supervision and raise the standards for preventing risks in auditing national public…

Abstract

Purpose

China has recently introduced a new audit law that aims to increase the scope of audit supervision and raise the standards for preventing risks in auditing national public projects. This paper presents a systematic research study on the causes of audit risks in national public projects and discusses the process by which these causes contribute to the emergence of such risks. Furthermore, the paper investigates the core risk sources in various types of national construction project audit. This paper aims to provide theoretical support for auditors of national construction projects in risk avoidance when conducting audits.

Design/methodology/approach

In this study, the authors carefully selected five national public audit projects from China and performed a comprehensive analysis of 85 relevant audit documentation. The textual analysis was conducted using Nvivo12 software, and the grounded theory approach was adopted for generalization purposes.

Findings

Based on the research results, the findings suggest that there are five key causes contributing to the audit risk of national construction projects: professional competence, risk awareness, management capacity, level of attention and deliberate fraud. The most critical factor identified is management capability, with 59.93% of the data supporting this view. This conclusion was based on an analysis of state-owned enterprises, administrative organs and public institutions. Building upon this, a framework titled “the mechanism of audit risk factors with management capability as the core” was constructed.

Originality/value

This paper employs qualitative analysis methods to examine national construction projects in China, contributing new literature to the theoretical study of audit risk management. The article also provides practical recommendations for auditors on how to mitigate audit risks and improve the quality of audit services in national project governance.

Details

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

Keywords

Article
Publication date: 30 August 2023

G.M. Wali Ullah, Isma Khan and Mohammad Abdullah

This study aims to investigate how a firm's management team's capacity to efficiently use its resources affects the firm's exposure to climate change. Specifically, the authors…

Abstract

Purpose

This study aims to investigate how a firm's management team's capacity to efficiently use its resources affects the firm's exposure to climate change. Specifically, the authors investigate the intriguing question – does managerial ability affect a firm's climate change exposure?

Design/methodology/approach

The authors use an unbalanced panel dataset of 4,230 US based firms listed on Compustat from 2002–2019 and test the hypothesis by panel regression analysis. To mitigate endogeneity concerns, difference-in-differences and instrumental variable approaches are used.

Findings

The baseline analysis shows a negative, statistically significant impact of managerial ability on climate change exposure. The findings hold after controlling for endogeneity using two-stage least squares regression and difference-in-differences tests. The authors find the negative effect is stronger for managers engaged in socially responsible activities, and after climate change issues receiving greater public awareness following the 2006 release of the Stern Review and the 2016 signing of the Paris Accord.

Research limitations/implications

Motivated by the resource-based theory and the natural resource-based view of the firm model, the empirical results support the view that greater managerial ability protects the firm against environmental challenges through efficient use of firm resources. Compared with traditional climate change measures that are plagued by disclosure issues, the use of the Sautner, Van Lent, Vilkov and Zhang's machine learning based dataset utilizing earning conference calls provides stronger, robust findings that will be useful to management and investors in environmental performance assessments.

Originality/value

Motivated by the resource-based theory and the natural resource-based view of the firm model, the empirical results support the view that greater managerial ability protects the firm against environmental challenges through efficient use of firm resources. Compared with traditional climate change measures that are plagued by disclosure issues, the use of the machine learning based dataset utilizing earning conference calls provides stronger, robust findings that will be useful to management and investors in environmental performance assessments.

Details

International Journal of Managerial Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1743-9132

Keywords

Article
Publication date: 12 July 2023

R.M. Ammar Zahid, Muhammad Kaleem Khan and Muhammad Shafiq Kaleem

Executive decisions regarding capital financing are an important management aspect, especially during financing constraints and growth opportunities. The current study examines…

Abstract

Purpose

Executive decisions regarding capital financing are an important management aspect, especially during financing constraints and growth opportunities. The current study examines the impact of managerial skills of a company on capital financing decisions. Furthermore, it analyzed this nexus in financing constraints and growth opportunity situations.

Design/methodology/approach

The authors use the GMM (generalized method of moments) estimation approach on a dataset of 20,651 firm-year observations of Chinese A-share companies from 2010 to 2019.

Findings

The authors’ findings are compatible with management signaling and reputation enhancement theories, since they show that managerial skill is connected with more substantial debt financing. Managers with high management skills are likely to have more debt financing as they can foresee the economic future of their companies and tactfully convey private information, lowering information inequality and enhancing their reputation. Furthermore, the authors also show that firms with restricted financial resources and growth opportunities make this relationship stronger. Capital structure and managerial skill findings are unaffected by alternative specifications, omitted factors, industry group bias and endogeneity.

Originality/value

This study sheds fresh light on the essential manager personality trait of managing ability and how it influences complicated corporate decision-making, particularly in the tough environment due to financing constraints and competitive growth. The authors argue that high-ability managers are compelled to use debt financing not only to lessen information asymmetry but also to guarantee that the market finds their superior ability. This work contributes significantly to the managerial ability literature and the capital structure literature supporting signaling theory.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 5 January 2023

Jundong He and Xinguang Lv

The purpose of this study is to modify the FDM 3D printer to print with polystyrene (PS) microspheres as the printing material, thus enabling bottom-up structural color printing…

Abstract

Purpose

The purpose of this study is to modify the FDM 3D printer to print with polystyrene (PS) microspheres as the printing material, thus enabling bottom-up structural color printing and evaluating structural color printing.

Design/methodology/approach

This study chose a range of different heated bed temperatures to determine a suitable temperature for accelerating the self-assembly of photonic crystals and printing structural colors on various substrates. In addition, this study enhanced the structural color by doping PS microspheres with different contents of Acid Black 210 dye and evaluated the color-enhanced structural color by eye and spectrophotometer under different light sources.

Findings

The results show that the modified 3D printer can be used for structural color printing, and 50°C is determined as the heated bed temperature. There are significant differences in structural colors when printing under different color backgrounds and material substrates, and corresponding suitable substrates should be selected according to the application. The doping of PS microspheres with varying contents of dye results in different color levels of structural color. As with pigment colors, the visual perception of structural color varies when viewed under different light sources.

Originality/value

This paper proposes to print structural colors low-costly, analyze structural colors under substrate and light source conditions, and expand the structural color gamut by enhancing structural colors, which has positive implications for further research on structural colors as printing colors.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 1 November 2023

Jacqueline Jarosz Wukich, Erica L. Neuman and Timothy J. Fogarty

Albeit gradual and uneven, the emergence of social and environmental reporting by publicly held corporations has been a major development in the last few decades. This paper aims…

Abstract

Purpose

Albeit gradual and uneven, the emergence of social and environmental reporting by publicly held corporations has been a major development in the last few decades. This paper aims to explore patterns of the emergence of these disclosures. Using an institutional theory lens, this paper considers mimetic, normative and coercive possibilities.

Design/methodology/approach

US publicly traded company data from 2013 to 2019 is used to test the hypotheses. Mimetic forces are proxied with corporate board interlock frequency. Normative ones use the extent of gender diversity on corporate boards. Measures of business climate and industry regulatory sensitivity proxy coercive potentiality.

Findings

Studied in isolation, each of the three forces through which organizations pursue the heightened legitimacy of enhanced environmental and social disclosures has credibility. The strongest support exists for mimetic and normative mechanisms, perhaps because the US government has been reluctant to make these expanded disclosures mandatory.

Research limitations/implications

In the world of voluntary action, more attention to diffusion is needed. For these purposes, better proxies will be needed to study change. Social and environmental information should be separated for individual analysis.

Practical implications

At least in the USA, companies are attentive to what other companies are doing. There is something to be said for the ethical dimension of corporate transparency.

Social implications

Governmental action in this area has not been effective, at current levels. Corporate leadership is essential. Critical information is shared about disclosure by board members.

Originality/value

Although institutional theory makes several appearances in this area, to the best of the authors’ knowledge, the current study is the first empirical archival study to examine the three forces simultaneously, providing evidence as to the relative magnitude of each institutional force on environmental and social disclosures. Should these disclosures not be mandated by government, this study shows pathways for enhanced disclosures to continue to spread.

Details

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

Keywords

Article
Publication date: 6 November 2023

Lingxue Yi, Yichi Jiang and Heng Liu

This study aims to investigate whether and how public air environmental concern (PAEC) affects corporate environmental, social and governance (ESG) performance in emerging markets.

Abstract

Purpose

This study aims to investigate whether and how public air environmental concern (PAEC) affects corporate environmental, social and governance (ESG) performance in emerging markets.

Design/methodology/approach

This study measured PAEC using the Baidu index search keyword “雾霾 (PM2.5)” and assessed its impact on corporate ESG among Chinese A-share listed companies from 2011 to 2020 through regression analysis.

Findings

The empirical results indicate a positive relationship between PAEC and corporate ESG. Moreover, PAEC facilitates enhanced corporate ESG performance by mediating through corporate reputation and government environmental regulations. Heterogeneity analysis shows that the promotion effect of PAEC on ESG is more pronounced in the subgroups of companies with an excellent green image, low perceived uncertainty, strong management political connections, low short-termism, high industry technological levels and low pollution levels.

Practical implications

The practical implications of this study underscore the importance for policymakers, investors and companies to prioritize PAEC and its influence on corporate ESG performance.

Originality/value

This study contributes to ESG literature by highlighting the positive impact of external oversight, such as PAEC.

Details

Chinese Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 25 January 2024

Yaolin Zhou, Zhaoyang Zhang, Xiaoyu Wang, Quanzheng Sheng and Rongying Zhao

The digitalization of archival management has rapidly developed with the maturation of digital technology. With data's exponential growth, archival resources have transitioned…

Abstract

Purpose

The digitalization of archival management has rapidly developed with the maturation of digital technology. With data's exponential growth, archival resources have transitioned from single modalities, such as text, images, audio and video, to integrated multimodal forms. This paper identifies key trends, gaps and areas of focus in the field. Furthermore, it proposes a theoretical organizational framework based on deep learning to address the challenges of managing archives in the era of big data.

Design/methodology/approach

Via a comprehensive systematic literature review, the authors investigate the field of multimodal archive resource organization and the application of deep learning techniques in archive organization. A systematic search and filtering process is conducted to identify relevant articles, which are then summarized, discussed and analyzed to provide a comprehensive understanding of existing literature.

Findings

The authors' findings reveal that most research on multimodal archive resources predominantly focuses on aspects related to storage, management and retrieval. Furthermore, the utilization of deep learning techniques in image archive retrieval is increasing, highlighting their potential for enhancing image archive organization practices; however, practical research and implementation remain scarce. The review also underscores gaps in the literature, emphasizing the need for more practical case studies and the application of theoretical concepts in real-world scenarios. In response to these insights, the authors' study proposes an innovative deep learning-based organizational framework. This proposed framework is designed to navigate the complexities inherent in managing multimodal archive resources, representing a significant stride toward more efficient and effective archival practices.

Originality/value

This study comprehensively reviews the existing literature on multimodal archive resources organization. Additionally, a theoretical organizational framework based on deep learning is proposed, offering a novel perspective and solution for further advancements in the field. These insights contribute theoretically and practically, providing valuable knowledge for researchers, practitioners and archivists involved in organizing multimodal archive resources.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 18 October 2023

Sisi Zou and Catriona Paisey

The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year…

Abstract

Purpose

The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year period in the context of their campaign to create visibilities about hydroelectric dam projects along the Chang Jiang.

Design/methodology/approach

Drawing on conceptions of the human–nature relationship, including those evident in ancient Chinese philosophy and mythology, and the Chinese way of viewing and resolving conflict, this paper offers an interpretive analysis of the alternative accounts of GEV in terms of their form and content.

Findings

In terms of their content, the alternative accounts reflect elements of interrelated thinking, being underpinned by a recognition of the relationship between humans and nature, which is evident in Confucianism, Taoism and ancient Chinese mythology. The strategies adopted by GEV are a non-confrontational but feasible way to promote their ecological beliefs in the Chinese context.

Practical implications

The study suggests that social and environmental accounting (SEA) in developing countries is steeped in local cultural and philosophical traditions that need to be considered and incorporated into the design of alternative accounts.

Originality/value

The study contributes to the very limited literature that offers qualitative analyses of SEA in developing countries.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

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