Search results

1 – 10 of over 7000
Article
Publication date: 21 February 2024

Sumiyana Sumiyana, Efa Agus Agus Susanto, Dian Kartika Kartika Rahajeng and Rijardh Djatu Winardi

This study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for…

Abstract

Purpose

This study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for the main task of auditing local governments at the provincial, regency and municipal levels. Meanwhile, the LGIAs are also a spearhead in identifying and analysing errors, irregularities and fraudulent actions in the finance and development of local government.

Design/methodology/approach

The exploratory case study methodology was used, gathering insights from 18 individuals through interviews. In addition, the authors use a critical perspective of the LGIAs’ behaviours in enhancing their capabilities in compliance with the regulations. Moreover, the authors discuss the low motivation of LGIAs in terms of achievement in knowledge acquisition, a mechanistic curriculum creating a climate of low spirit, mental models in rooted ordinariness and behavioural anxiety in hierarchical systems of expertise.

Findings

This paper infers that the LGIAs reflect inertia in terms of capabilities because its curriculum, environment and organisation have pervasively changed the culture of the work environment. Consequently, although immorally convenient and practical, the LGIAs work with professional discipline and expedient behaviours. In addition, the LGIAs behave performativity, presenting task performances with undynamic capabilities. Lastly, these behaviours imply the need to enhance the LGIAs’ dynamic capabilities by structuring local governments’ adaptive environment. Hence, this adaptive environment, in turn, could facilitate LGIAs’ further being in high spirits in enhancing knowledge-based expertise.

Practical implications

This study firstly implies that the research findings indicate the need for environmental-, organisational- and curriculum-made transformations to change the capabilities and competencies of LGIAs in the future, facilitating them to increase assimilation-learning abilities. Furthermore, the research shows that mental models dominate LGIAs, resulting in low spirits and reluctance to develop their dynamic capabilities. The paper recommends creating a work culture where anxiety is not dominant and changing the flexibility of the professional structure for LGIAs so that they can be promoted from functional to structural officers.

Originality/value

LGIAs work in a cultural environment that is always structured to fulfil what the regulations require. So, this study’s first novelty is that it underlines the ordinary job practices of LGIAs and the low incentives to enhance their dynamic capabilities. Secondly, it is highlighted that the institution’s auspices do not facilitate LGIAs to advance their dynamic capabilities because of the static competency-based development curriculum. Thirdly, the research shows that the LGIAs are a civil apparatus whose employment system in Indonesia implies a no-dismissal culture and halo effect in measuring performance.

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 December 2023

Yueyue Liu, Xu Zhang, Meng Xi, Siqi Liu and Xin Meng

For start-ups or growing firms, to effectively navigate the unpredictable nature of digital development and achieve superior innovative performance, it is crucial to have a…

Abstract

Purpose

For start-ups or growing firms, to effectively navigate the unpredictable nature of digital development and achieve superior innovative performance, it is crucial to have a workforce comprised of creative and innovative employees. Drawing upon the principles of social information processing theory, this study aims to investigate whether specific combinations of organizational internal and external environments, as well as work characteristics in the digital age, can foster a high level of employee innovative behavior.

Design/methodology/approach

By collecting a multilevel and multisource data set comprising 693 employees and 88 CEOs from 88 start-ups or growing firms, this study used fuzzy-set qualitative comparative analysis to examine the distinctive configurations associated with achieving a high level of employee innovative behavior.

Findings

The study found that six solutions enabled employees to innovate more effectively, but six solutions led to the absence of employee innovative behavior.

Research limitations/implications

The findings of this study offer important theoretical and practical implications to motivate employee innovative behavior in Chinese enterprises.

Originality/value

First, this study contributes to the literature on employee innovative behavior by addressing the need to explore the impact of the digital context on promoting innovation among employees. Second, this study adds to the existing literature on employee innovation and entrepreneurship by examining multiple organizational contexts and their influence on innovative behavior. Third, this study makes a significant contribution to the field of employee innovative behavior by examining the macroenvironment surrounding digital transformation within enterprises and integrating both internal and external organizational factors.

Details

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

Keywords

Article
Publication date: 10 January 2024

António Carvalho, Luís Miguel Pacheco, Filipe Sardo and Zelia Serrasqueiro

The behavioural theory adds a new paradigm of analysis with the assumptions of the decision maker’s cognitive biases and their repercussions on financing decisions. The aim of the…

Abstract

Purpose

The behavioural theory adds a new paradigm of analysis with the assumptions of the decision maker’s cognitive biases and their repercussions on financing decisions. The aim of the study is to analyse the repercussions of these biases on the adjustment speed of firm’s capital structure toward the optimal level.

Design/methodology/approach

Based on a partial adjustment model, the study uses the Dynamic Panel Fractional estimator to analyse panel data from 4,990 Portuguese entrepreneurial firms.

Findings

The results show that the cognitive overconfidence bias impacts the entrepreneurial firm’s capital structure. In fact, the firms run by overconfident managers adjust more slowly than their counterparts. Furthermore, the findings suggest that entrepreneurial firms make relatively fast adjustments toward the optimal debt level and follow a hierarchical financing order in the funding process.

Practical implications

The results of this paper are not only interesting to the academia, but also contain practical implications for corporate, institutional and business policy and governance. First, the paper introduces a new measure of cognitive bias in optimistic managers, which is useful for current and future academic research. Also, in practical terms, the findings of the paper reveal that when a company is contemplating hiring a manager, it should consider whether they need an optimistic or non-optimistic manager based on the company's present life cycle or situation.

Originality/value

The current analysis extends the existing literature. The study suggests that financial classical and behavioural paradigms should not be separated, which can provide evidence to help narrow the gap between these two major perspectives.

Details

Journal of Small Business and Enterprise Development, vol. 31 no. 1
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 23 November 2023

Diego Gabriel Metz, Roberto Dalledone Machado, Marcos Arndt and Carlos Eduardo Rossigali

Realistic composite vehicles with 2, 3, 5 and 9 axles, consisting of a truck with one or two trailers, are addressed in this paper by computational models for vehicle–bridge…

Abstract

Purpose

Realistic composite vehicles with 2, 3, 5 and 9 axles, consisting of a truck with one or two trailers, are addressed in this paper by computational models for vehicle–bridge interaction analysis.

Design/methodology/approach

The vehicle–bridge interaction (VBI) models are formed by sets of 2-D rigid blocks interconnected by mass, damping and stiffness elements to simulate their suspension system. The passage of the vehicles is performed at different speeds. Several rolling surface profiles are admitted, considering the maintenance grade of the pavement. The spectral density functions are generated from an experimental database to form the longitudinal surface irregularity profiles. A computational code written in Phyton based on the finite element method was developed considering the Euler–Bernoulli beam model.

Findings

Several models of composite heavy vehicles are presented as manufactured and currently travel on major roads. Dynamic amplification factors are presented for each type of composite vehicle.

Research limitations/implications

The VBI models for compound heavy vehicles are 2-D.

Social implications

This work contributes to improving the safety and lifetime of the bridges, as well as the stability and comfort of the vehicles when passing over a bridge.

Originality/value

The structural response of the bridge is affected by the type and size of the compound vehicles, their speed and the conservative grade of the pavement. Moreover, one axle produces vibrations that can be superposed by the vibrations of the other axles. This effect can generate not usual dynamic responses.

Details

Engineering Computations, vol. 41 no. 1
Type: Research Article
ISSN: 0264-4401

Keywords

Article
Publication date: 12 April 2024

Xin-Yi Wang, Bo Chen and Na Hou

The purpose of this study is to examine the impact of political relations on trade in strategic emerging industries (SEIs) in the Belt and Road initiative (BRI) associated…

Abstract

Purpose

The purpose of this study is to examine the impact of political relations on trade in strategic emerging industries (SEIs) in the Belt and Road initiative (BRI) associated countries. This investigation encompasses not only from the perspective of bilateral political relations but also the political intervention of third parties.

Design/methodology/approach

The study employs the temporal exponential random graphmodel to analyze the dynamic structure and influencing factor of SEIs trade network among 150 BRI-associated countries from 2015 to 2020.

Findings

The results indicate that the trade of SEIs in the BRI-associated countries exhibits a pattern of concentrated exporters and decentralized importers. Amicable bilateral political relations foster trade cooperations in SEIs, while political pressure from the United States has the opposite effect. Furthermore, compared with the influence of third parties, the BRI has created a more robust trade environment characterized by political mutual trust.

Practical implications

BRI-associated countries should strengthen their political communication, and endeavor to transform political consensus and shared vision into concrete collaborative projects, while mitigating geopolitical uncertainties through a sound risk evaluation system. Moreover, they should establish a more transparent and consistent consultation mechanism and leverage the BRI trade network to foster balanced and mutually beneficial partnerships that minimize rivalry and dependence on a single market.

Originality/value

This study goes beyond observed trade cost and incorporates the political factor into the determinants of the BRI trade, thereby expanding the theoretical boundaries of existing BRI research. Also, this study employs bilateral trade data to construct SEIs trade networks (SEITNs) along the BRI route. It provides a comprehensive understanding of the dynamic determinates of the SEITNs will provide valuable practical guidance for enhancing and expanding trade and cooperation among BRI-associated countries.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Open Access
Article
Publication date: 17 November 2023

Peiman Tavakoli, Ibrahim Yitmen, Habib Sadri and Afshin Taheri

The purpose of this study is to focus on structured data provision and asset information model maintenance and develop a data provenance model on a blockchain-based digital twin…

Abstract

Purpose

The purpose of this study is to focus on structured data provision and asset information model maintenance and develop a data provenance model on a blockchain-based digital twin smart and sustainable built environment (DT) for predictive asset management (PAM) in building facilities.

Design/methodology/approach

Qualitative research data were collected through a comprehensive scoping review of secondary sources. Additionally, primary data were gathered through interviews with industry specialists. The analysis of the data served as the basis for developing blockchain-based DT data provenance models and scenarios. A case study involving a conference room in an office building in Stockholm was conducted to assess the proposed data provenance model. The implementation utilized the Remix Ethereum platform and Sepolia testnet.

Findings

Based on the analysis of results, a data provenance model on blockchain-based DT which ensures the reliability and trustworthiness of data used in PAM processes was developed. This was achieved by providing a transparent and immutable record of data origin, ownership and lineage.

Practical implications

The proposed model enables decentralized applications (DApps) to publish real-time data obtained from dynamic operations and maintenance processes, enhancing the reliability and effectiveness of data for PAM.

Originality/value

The research presents a data provenance model on a blockchain-based DT, specifically tailored to PAM in building facilities. The proposed model enhances decision-making processes related to PAM by ensuring data reliability and trustworthiness and providing valuable insights for specialists and stakeholders interested in the application of blockchain technology in asset management and data provenance.

Details

Smart and Sustainable Built Environment, vol. 13 no. 1
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 28 February 2024

Dat Tien Doan, Tuyet Phuoc Anh Mai, Ali GhaffarianHoseini, Amirhosein Ghaffarianhoseini and Nicola Naismith

This study aims to identify the primary research areas of modern methods of construction (MMC) along with its current trends and developments.

Abstract

Purpose

This study aims to identify the primary research areas of modern methods of construction (MMC) along with its current trends and developments.

Design/methodology/approach

A combination of bibliometric and qualitative analysis is adopted to examine 1,957 MMC articles in the Scopus database. With the support of CiteSpace 6.1.R6, the clusters, leading authors, journals, institutions and countries in the field of MMC are examined.

Findings

Offsite construction, inter-modular connections, augmenting output, prefabricated concrete beams and earthquake-resilient prefabricated beam–column steel joints are the top five research areas in MMC. Among them, offsite construction and inter-modular connections are significantly focused, with many research articles. The potential for collaboration, among prominent authors such as Wang, J., Liu, Y. and Wang, Y., explains the recent rapid growth of the MMC field of research. With a total of 225 articles, Engineering Structures is the journal that has published the most articles on MMC. China is the leading country in this field, and the Ministry of Education China is the top institution in MMC.

Originality/value

The findings of this study bear significant implications for stakeholders in academia and industry alike. In academia, these insights allow researchers to identify research gaps and foster collaboration, steering efforts toward innovative and impactful outcomes. For industries using MMC practices, the clarity provided on MMC techniques facilitates the efficient adoption of best practices, thereby promoting collaboration, innovation and global problem-solving within the construction field.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 22 December 2023

Meiyu Liu, Haiyan Li, Chengyou Li and Zhaojun Yan

The main purpose of this paper is to explore the impact of digital transformation on enterprises' performance considering financing constraints in the capital market to explore…

Abstract

Purpose

The main purpose of this paper is to explore the impact of digital transformation on enterprises' performance considering financing constraints in the capital market to explore whether digital transformation improves enterprises' performance through the financing constraints channel.

Design/methodology/approach

This study, using a panel data set of 14,669 observations of 2,858 non-financial enterprises that issued A shares on the Shanghai and Shenzhen stock exchanges from 2013 to 2019, theoretically and empirically tests the impact and mechanism of digital transformation on enterprise performance.

Findings

Digital transformation has a significant positive effect on enterprise performance; this conclusion remains the same after the robustness test and endogeneity problems are dealt with. Financing constraints play a mediation role between digital transformation and enterprise innovation. The effect of digital transformation on enterprise performance varies significantly by size, ownership and industry.

Originality/value

The theoretical contributions of this study not only enrich the literature on the economic benefits and mechanism of digital transformation but also expand the literature on the factors that influence enterprise performance. The practical contribution of this study is the reference that it provides for implementing decisions about enterprise digital transformation and formulating differentiated policies for government digital transformation.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Book part
Publication date: 4 April 2024

Ramin Rostamkhani and Thurasamy Ramayah

This chapter of the book aims to introduce multiobjective linear programming (MLP) as an optimum tool to find the best quality engineering techniques (QET) in the main domains of…

Abstract

This chapter of the book aims to introduce multiobjective linear programming (MLP) as an optimum tool to find the best quality engineering techniques (QET) in the main domains of supply chain management (SCM). The importance of finding the best quality techniques in SCM elements in the shortest possible time and at the least cost allows all organizations to increase the power of experts’ analysis in supply chain network (SCN) data under cost-effective conditions. In other words, this chapter aims to introduce an operations research model by presenting MLP for obtaining the best QET in the main domains of SCM. MLP is one of the most determinative tools in this chapter that can provide a competitive advantage. Under goal and system constraints, the most challenging task for decision-makers (DMs) is to decide which components to fund and at what levels. The definition of a comprehensive target value among the required goals and determining system constraints is the strength of this chapter. Therefore, this chapter can guide the readers to extract the best statistical and non-statistical techniques with the application of an operations research model through MLP in supply chain elements and shows a new innovation of the effective application of operations research approach in this field. The analytic hierarchy process (AHP) is a supplemental tool in this chapter to facilitate the relevant decision-making process.

Details

The Integrated Application of Effective Approaches in Supply Chain Networks
Type: Book
ISBN: 978-1-83549-631-2

Keywords

Article
Publication date: 4 September 2023

Xuanzhi Li, Suduo Xue, Xiongyan Li, Guanchen Liu and Renjie Liu

Instantaneous unloading with equal force is usually used to simulate the sudden failure of cables. This simulation method with equivalent force requires obtaining the magnitude…

Abstract

Purpose

Instantaneous unloading with equal force is usually used to simulate the sudden failure of cables. This simulation method with equivalent force requires obtaining the magnitude and direction of the force for the failed cable in the normal state. It is difficult, however, to determine the magnitude or direction of the equivalent force when the shape of the cable is complex (space curve). This model of equivalent force may be difficult to establish. Thus, a numerical simulation method, the instantaneous temperature rise method, was proposed to address the dynamic response caused by failures of the cables with complex structural form.

Design/methodology/approach

This method can instantly reduce the cable force to zero through the instantaneous temperature rise process of the cable. Combined with theoretical formula and finite element model, the numerical calculation principle and two key parameters (temperature rise value and temperature rise time) of this method were detailed. The validity of this approach was verified by comparing it with equivalent force models. Two cable-net case with saddle curved surfaces were presented. Their static failure behaviors were compared with the dynamic failure behaviors calculated by this method.

Findings

This simulation method can effectively address the structural dynamic response caused by cable failure and may be applied to all cable structures.

Originality/value

An instantaneous temperature rise method (ITRM) is proposed and verified. Its calculation theory is detailed. Two key parameters, temperature rise value and temperature rise time, of this method are discussed and the corresponding reference values are recommended.

Details

Engineering Computations, vol. 40 no. 9/10
Type: Research Article
ISSN: 0264-4401

Keywords

1 – 10 of over 7000