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1 – 10 of 737
Article
Publication date: 26 May 2023

David John Gilchrist, Dane Etheridge and Zhangxin (Frank) Liu

The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to…

Abstract

Purpose

The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to understand the motivations for and implications of such practices. This research is important for stakeholders, such as members and funders, as well as the broader Australian community, considering the significant financial resources allocated to these organizations from the public purse.

Design/methodology/approach

The authors employ a longitudinal dataset containing financial data from 154 Australian NFP disability service providers, collected over a two-year period (2015–2016). Through the analysis of detailed balance sheets and income statements, the authors seek to uncover evidence of earnings management practices in this sector. The study’s results provide valuable insights into the behaviour of the charitable human services sector.

Findings

The findings reveal that Australian NFP disability service providers engage in earnings management practices, primarily aimed at reducing reported profits to meet the normative financial expectations of stakeholders, such as public sector funders and philanthropists. The executives of these organizations strive to report profits close to zero, being cautious not to report a loss, which might raise concerns about their sustainability.

Originality/value

The authors contribute to the existing literature on earnings management in the NFP sector by focussing on Australian disability service providers, an area that has been under-researched due to a lack of suitable data. The results offer insights into the incentives and implications of earnings management practices in this sector and highlight the need for a revaluation of accounting standards, reporting requirements and audit arrangements applicable to the NFP sector.

Details

Journal of Accounting Literature, vol. 46 no. 2
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 19 March 2024

John Maleyeff and Jingran Xu

The article addresses the optimization of safety stock service levels for parts in a repair kit. The work was undertaken to assist a public transit entity that stores thousands of…

Abstract

Purpose

The article addresses the optimization of safety stock service levels for parts in a repair kit. The work was undertaken to assist a public transit entity that stores thousands of parts used to repair equipment acquired over many decades. Demand is intermittent, procurement lead times are long, and the total inventory investment is significant.

Design/methodology/approach

Demand exists for repair kits, and a repair cannot start until all required parts are available. The cost model includes holding cost to carry the part being modeled as well as shortage cost that consists of the holding cost to carry all other repair kit parts for the duration of the part’s lead time. The model combines deterministic and stochastic approaches by assuming a fixed ordering cycle with Poisson demand.

Findings

The results show that optimal service levels vary as a function of repair demand rate, part lead time, and cost of the part as a percentage of the total part cost for the repair kit. Optimal service levels are higher for inexpensive parts and lower for expensive parts, although the precise levels are impacted by repair demand and part lead time.

Social implications

The proposed model can impact society by improving the operational performance and efficiency of public transit systems, by ensuring that home repair technicians will be prepared for repair tasks, and by reducing the environmental impact of electronic waste consistent with the right-to-repair movement.

Originality/value

The optimization model is unique because (1) it quantifies shortage cost as the cost of unnecessary holding other parts in the repair kit during the shortage time, and (2) it determines a unique service level for each part in a repair kit bases on its lead time, its unit cost, and the total cost of all parts in the repair kit. Results will be counter-intuitive for many inventory managers who would assume that more critical parts should have higher service levels.

Details

Journal of Quality in Maintenance Engineering, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2511

Keywords

Article
Publication date: 1 April 2024

Dunja Demirović Bajrami, Marija Cimbaljević, Marko D. Petrović, Milan M. Radovanović and Tamara Gajić

The current study aims to examine if the internal marketing and employees’ personal traits can predict their green innovative behavior at the workplace.

Abstract

Purpose

The current study aims to examine if the internal marketing and employees’ personal traits can predict their green innovative behavior at the workplace.

Design/methodology/approach

A survey was conducted with 683 frontline employees working in four- and five-star hotels in Serbia. Zero-order bivariate correlations among variables and linear multiple regression were conducted to predict green innovative behavior based on internal marketing, personality traits and psychological capital. Binary genetic algorithms were used to segregate the subset of predictors that would be most suitable to describe variance in the outcome.

Findings

The results showed that internal communication, incentive and reward systems, work support, work environment, openness and creative self-efficacy were the most important predictors of almost all the phases of green innovative behavior.

Originality/value

The research showed that a multidimensional approach in analyzing green innovative behavior is necessary as some factors can be significant or not so significant predictors. Acknowledging that innovation is a multistage process, entailing distinct activities and requiring varied individual behaviors to accomplish each task, amplifies the importance of this inquiry. Employees’ personal characteristics have direct impact on green innovative behavior in hospitality. Further, the results gave an insight into the possible mix of elements of internal marketing that can be used for boosting employees’ green innovative behavior in hospitality. This is important as implementing effective internal marketing practices empowers organizations to motivate employees to invest discretionary efforts.

目的

本研究旨在探讨内部营销和员工个人特质是否能预测他们在工作场所的绿色创新行为。

设计/方法/途径

在塞尔维亚的四星和五星级酒店中, 对683名一线员工进行了调查。在变量之间进行了零阶双变量相关性和线性多元回归, 以预测基于内部营销、个性特质和心理资本的绿色创新行为。使用二元遗传算法(GAs)将适用于描述结果变异性的预测子集进行分离。

发现

结果显示, 内部沟通、激励和奖励制度、工作支持、工作环境、开放性和创造力自效能是几乎所有绿色创新行为阶段的最重要的预测因素。

独创性/价值

研究表明, 分析绿色创新行为需要采用多维度的方法, 因为某些因素可能是更或更少决定性的预测因素。承认创新是一个多阶段的过程, 涉及到不同的活动, 并要求采用不同的个体行为来完成每个任务, 这加强了对这一调查的重要性。员工的个人特征直接影响了酒店业的绿色创新行为。此外, 结果揭示了可以用于促进酒店业员工绿色创新行为的内部营销元素可能的混合。这是重要的, 因为实施有效的内部营销实践使组织能够激励员工投入可自由支配的努力。

Propósito

El presente estudio examina si el marketing interno y los rasgos de personalidad de los empleados pueden predecir su comportamiento innovador ecológico en el lugar de trabajo.

Diseño/metodología/enfoque

Se realizó una encuesta a 683 empleados de primera línea que trabajan en hoteles de cuatro y cinco estrellas en Serbia. Se llevaron a cabo correlaciones bivariadas de orden cero y regresiones lineales múltiples (LM) para predecir el comportamiento innovador ecológico en función del marketing interno, los rasgos de personalidad y el capital psicológico. Se utilizaron algoritmos genéticos binarios (AGs) para segregar el subconjunto de predictores más adecuado para describir la variabilidad en el resultado.

Hallazgos

Los resultados mostraron que la comunicación interna, los sistemas de incentivos y recompensas, el apoyo en el trabajo, el entorno laboral, la apertura y la autoeficacia creativa eran los predictores más importantes en casi todas las fases del comportamiento innovador ecológico.

Originalidad/valor

La investigación demostró que es necesario un enfoque multidimensional para analizar el comportamiento innovador ecológico, ya que algunos factores pueden o no ser predictores significativos. Reconocer que la innovación es un proceso de múltiples etapas, que implica actividades distintas y requiere comportamientos individuales variados para realizar cada tarea, amplifica la importancia de esta investigación. Las características personales de los empleados influyen directamente en el comportamiento innovador ecológico en la industria hotelera. Además, los resultados ofrecen una visión de la posible combinación de elementos de marketing interno que se pueden utilizar para impulsar el comportamiento innovador ecológico de los empleados en la hotelería. Esto es importante ya que la implementación de prácticas eficaces de marketing interno permite a las organizaciones motivar a los empleados para que inviertan esfuerzos discrecionales.

Open Access
Article
Publication date: 14 March 2024

Hassam Waheed, Peter J.R. Macaulay, Hamdan Amer Ali Al-Jaifi, Kelly-Ann Allen and Long She

In response to growing concerns over the negative consequences of Internet addiction on adolescents’ mental health, coupled with conflicting results in this literature stream…

Abstract

Purpose

In response to growing concerns over the negative consequences of Internet addiction on adolescents’ mental health, coupled with conflicting results in this literature stream, this meta-analysis sought to (1) examine the association between Internet addiction and depressive symptoms in adolescents, (2) examine the moderating role of Internet freedom across countries, and (3) examine the mediating role of excessive daytime sleepiness.

Design/methodology/approach

In total, 52 studies were analyzed using robust variance estimation and meta-analytic structural equation modeling.

Findings

There was a significant and moderate association between Internet addiction and depressive symptoms. Furthermore, Internet freedom did not explain heterogeneity in this literature stream before and after controlling for study quality and the percentage of female participants. In support of the displacement hypothesis, this study found that Internet addiction contributes to depressive symptoms through excessive daytime sleepiness (proportion mediated = 17.48%). As the evidence suggests, excessive daytime sleepiness displaces a host of activities beneficial for maintaining mental health. The results were subjected to a battery of robustness checks and the conclusions remain unchanged.

Practical implications

The results underscore the negative consequences of Internet addiction in adolescents. Addressing this issue would involve interventions that promote sleep hygiene and greater offline engagement with peers to alleviate depressive symptoms.

Originality/value

This study utilizes robust meta-analytic techniques to provide the most comprehensive examination of the association between Internet addiction and depressive symptoms in adolescents. The implications intersect with the shared interests of social scientists, health practitioners, and policy makers.

Details

Information Technology & People, vol. 37 no. 8
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 25 March 2024

Piyush Ranjan

This study aims to develop a moderated mediation model that enables the examination of the direct relationship between brand orientation (BO) and export performance, the mediating…

Abstract

Purpose

This study aims to develop a moderated mediation model that enables the examination of the direct relationship between brand orientation (BO) and export performance, the mediating effects of external and internal branding capabilities on the BO-export performance link, and the moderating influence of institutional environment, i.e. regulatory turbulence and policy support.

Design/methodology/approach

A time-lag primary data was collected from two-wave survey of 684 cross-industry exporting small and medium-sized enterprises (SMEs) using an online-email based survey technique, and the research model was validated using ordinary least squares regression analysis in SPSSV.27 and Hayes’ PROCESS macroV.2.13.

Findings

Regression findings indicate that the relationship between BO and export performance is not direct, but rather mediated by means of both external and internal branding capabilities. It further helps to uncover the dual role of institutional environment, with regulatory turbulence weakening and policy support strengthening the indirect influences of BO on export performance via external and internal branding capabilities.

Research limitations/implications

This study advances branding literature by conceptualizing and empirically testing the role of BO associated with internal and external branding capabilities and, subsequently, with export performance.

Practical implications

The research findings indicate that brand-oriented SMEs must actively engage in the development of branding capabilities to improve their export performance.

Originality/value

While brand creation is essential for the success and growth of SMEs competing in the worldwide marketplaces, there is a dearth of research explaining the underlying mechanisms and boundary conditions through which BO influences export performance.

Details

International Marketing Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-1335

Keywords

Article
Publication date: 4 September 2023

Muzffar Hussain Dar and Md. Zulquar Nain

This study examines the possibility of asymmetric impact of inflation on the financial development (FD) in the case of Indian economy from 1980 to 2020. Moreover, the…

Abstract

Purpose

This study examines the possibility of asymmetric impact of inflation on the financial development (FD) in the case of Indian economy from 1980 to 2020. Moreover, the finance–growth hypothesis is also tested.

Design/methodology/approach

The authors incorporated the “Nonlinear Autoregressive Distributed Lag” (NARDL) model due to Shin et al. (2014) to investigate the asymmetric impact of inflation on financial development. Asymmetric cumulative dynamic multipliers are also used to track the traverse of any short-run distortion towards the long-run cointegration.

Findings

The results revealed that inflation impacts the financial development negatively whereas the economic growth (EG) and trade openness have a positive effect. However, the effect of inflation on financial development is not symmetric. Moreover, the findings support the demand-led growth hypothesis.

Originality/value

To the best of the authors' knowledge, this is the first study examining the asymmetric effects of inflation on financial development in the Indian context. In addition, instead of using a single proxy to measure financial development, an index for financial development encompassing different aspects of the financial system has been incorporated.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-02-2023-0094

Details

International Journal of Social Economics, vol. 51 no. 4
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 19 March 2024

Van Cam Thi Nguyen and Hoi Quoc Le

This study is intended to analyze the impact of information and communication technology (ICT) infrastructure, technological innovation, renewable energy consumption and financial…

Abstract

Purpose

This study is intended to analyze the impact of information and communication technology (ICT) infrastructure, technological innovation, renewable energy consumption and financial development on carbon dioxide emissions in emerging economies.

Design/methodology/approach

The present study adopts the autoregressive distributed lag (ARDL) cointegration technique for the annual data collection of Vietnam from 1990 to 2020.

Findings

The results of the study unveil that renewable energy consumption, the interaction between renewable energy consumption and ICT infrastructure and financial development have significant predictive power for carbon dioxide emissions. In the long term, renewable energy consumption, export and population growth reduce CO2 emissions, whereas the interaction between renewable energy consumption and ICT infrastructure and financial development increases CO2 emissions, while ICT infrastructure does not affect emissions. In the short run, changes in ICT infrastructure contribute to carbon dioxide emissions in Vietnam. In addition, changes in renewable energy consumption, financial development, the interaction between ICT infrastructure and renewable energy consumption and population growth have a significant effect on CO2 emissions. Notably, technological innovation has no impact on CO2 emissions in both the short and long run.

Originality/value

The current study provides new insights into the environmental effects of ICT infrastructure, technological innovation, renewable energy consumption and financial development. The interaction between renewable energy consumption and ICT infrastructure has a significant effect on carbon dioxide emissions. The paper suggests important implications for setting long-run policies to boost the effects of financial development, renewable energy consumption and ICT infrastructure on environmental quality in emerging countries like Vietnam in the coming time.

Details

Management of Environmental Quality: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 3 April 2023

Abraham Deka, Hüseyin Özdeşer and Mehdi Seraj

The purpose of this study is to verify all factors that promote renewable energy (RE) consumption. Past studies have shown that financial development (FD) and economic growth (EG…

Abstract

Purpose

The purpose of this study is to verify all factors that promote renewable energy (RE) consumption. Past studies have shown that financial development (FD) and economic growth (EG) are the major drivers toward RE development, while oil prices had mixed outcomes in different regions by different studies.

Design/methodology/approach

Global warming effects have been the major reason of the transition by nations from fossil fuel use to RE sources that are considered as friendly to the environment. This research uses the fixed effects and random effects techniques, to ascertain the factors which impact RE development. The generalized linear model is also used to check the robustness of the Fixed Effects and Random Effects models’ results, while the Kao, Pedroni and Westerlund tests are used to check cointegration in the specified model.

Findings

The major findings of this study show the importance of EG and FD in promoting RE development. Oil prices, inflation rate and public sector credit present a negative effect on RE development, while foreign direct investment does not significantly impact RE development.

Practical implications

This research recommends the use of FD in promoting RE sources, as well as the stabilization of oil prices and consumer prices.

Originality/value

This research is important because it specifies the three proxies of FD, together with foreign direct investment inflation rate, EG and oil prices, in modeling RE. By investigating the impact of oil prices on RE in the emerging seven economies, this research becomes one of the few studies done in this region, as per the authors’ knowhow.

Details

International Journal of Energy Sector Management, vol. 18 no. 2
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 7 March 2024

Minhaj Ali and Dervis Kirikkaleli

In order to achieve sustainable development objectives, safeguard the ecosystem, combat global warming and preserve biodiversity for a more sustainable and secure future, the…

Abstract

Purpose

In order to achieve sustainable development objectives, safeguard the ecosystem, combat global warming and preserve biodiversity for a more sustainable and secure future, the ecological footprint (EF) must be reduced. Therefore, embracing holistic methods, emphasizing renewable energy (RN) and environmental taxes (ET) is crucial. Therefore, the present study aims to capture the effect of ET and RN on EF in Germany.

Design/methodology/approach

To achieve this aim, the novel Fourier-based Autoregressive Distributive Lag (ADL) cointegration and the time and frequency-based connections among the variables are investigated in this work throughout the 1994–2021 time span using the wavelet analytic methods, including wavelet power spectrum (WPS) and wavelet coherence (WC) methods, respectively.

Findings

The study’s results express that (1) RN, ET and EF are cointegrated in the long run; (2) EF and RN have volatility; (3) RN use in Germany prevents environmental deterioration and (4) ET decreases EF.

Practical implications

The research findings imply that Germany needs rigorous environmental restrictions and enforcement of alternate energy sources for energy use plans and sustainable production objectives.

Originality/value

To the best of our knowledge, the effect of RN and ET on EF in Germany has not been comprehensively explored by using newly developed econometrics techniques and a single dataset. Therefore, the study provides important policy implementations for the German government and is also likely to open debate on the concept.

Details

Management of Environmental Quality: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 14 March 2024

Jnaneswar K

This study aims to demystify the mediating mechanism behind the relationship between green human resource management (HRM) and an organization’s environmental performance with the…

Abstract

Purpose

This study aims to demystify the mediating mechanism behind the relationship between green human resource management (HRM) and an organization’s environmental performance with the support of resource-based view theory and social exchange theory. Specifically, this study investigates the sequential mediation of green work engagement and green innovation on the direct effect of green HRM on environmental performance.

Design/methodology/approach

This quantitative study collected data from 311 employees working in various Indian manufacturing firms using an online survey. Structural equation modeling was used to determine the model fit of the serial mediation model, and PROCESS macro was used to test the hypotheses.

Findings

The findings of the study revealed the following important results. First, green HRM positively affects an organization’s environmental performance. Second, green work engagement mediates the effect of green HRM on environmental performance. Third, green innovation mediates the effect of green HRM on environmental performance. Fourth, green work engagement and green innovation sequentially mediate the green HRM–environmental relationship.

Practical implications

This study offers the following practical implications. First, it improves the managerial comprehension of the processes in enhancing environmental performance. Second, it implies that managers need to implement green HRM in their organizations as they play a pivotal role in improving employees’ green work engagement, organizations’ green innovation and environmental performance.

Originality/value

The present study is one of the primary research works that examined the serial mediating effect of green work engagement and green innovation in the relationship between green HRM and environmental performance. This study enriches the existing literature on green HRM and environmental performance by uncovering the mediating mechanism of green work engagement and green innovation.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

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