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Open Access
Article
Publication date: 23 February 2024

Elin K. Funck, Kirsi-Mari Kallio and Tomi J. Kallio

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in…

Abstract

Purpose

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process.

Design/methodology/approach

The research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021.

Findings

The findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures.

Originality/value

The paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics’ thoughts and actions.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 17 April 2024

Elham Rostami and Fredrik Karlsson

This paper aims to investigate how congruent keywords are used in information security policies (ISPs) to pinpoint and guide clear actionable advice and suggest a metric for…

Abstract

Purpose

This paper aims to investigate how congruent keywords are used in information security policies (ISPs) to pinpoint and guide clear actionable advice and suggest a metric for measuring the quality of keyword use in ISPs.

Design/methodology/approach

A qualitative content analysis of 15 ISPs from public agencies in Sweden was conducted with the aid of Orange Data Mining Software. The authors extracted 890 sentences from these ISPs that included one or more of the analyzed keywords. These sentences were analyzed using the new metric – keyword loss of specificity – to assess to what extent the selected keywords were used for pinpointing and guiding actionable advice. Thus, the authors classified the extracted sentences as either actionable advice or other information, depending on the type of information conveyed.

Findings

The results show a significant keyword loss of specificity in relation to pieces of actionable advice in ISPs provided by Swedish public agencies. About two-thirds of the sentences in which the analyzed keywords were used focused on information other than actionable advice. Such dual use of keywords reduces the possibility of pinpointing and communicating clear, actionable advice.

Research limitations/implications

The suggested metric provides a means to assess the quality of how keywords are used in ISPs for different purposes. The results show that more research is needed on how keywords are used in ISPs.

Practical implications

The authors recommended that ISP designers exercise caution when using keywords in ISPs and maintain coherency in their use of keywords. ISP designers can use the suggested metrics to assess the quality of actionable advice in their ISPs.

Originality/value

The keyword loss of specificity metric adds to the few quantitative metrics available to assess ISP quality. To the best of the authors’ knowledge, applying this metric is a first attempt to measure the quality of actionable advice in ISPs.

Details

Information & Computer Security, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4961

Keywords

Open Access
Article
Publication date: 16 April 2024

Khandakar Al Farid Uddin, Abdur Rahman, Md. Robiul Islam and Mohashina Parvin

Decentralised administrative arrangements and the active function of local government organisations are essential to tackle crisis effectively. Using Bangladesh as a case study…

Abstract

Purpose

Decentralised administrative arrangements and the active function of local government organisations are essential to tackle crisis effectively. Using Bangladesh as a case study, this paper examines the central and local government administrative arrangements during COVID-19 pandemic.

Design/methodology/approach

This study applies qualitative content analysis and interviews to explore the local government’s role in Bangladesh’s COVID-19 management by interviews of 18 participants including government officials, experts, non-government organisations (NGOs) representatives, and the general public. This paper also analysed academic papers, policy documents and other publicly available documents, including newspaper reports.

Findings

The Constitution of Bangladesh intensified the active participation of local government in each administrative unit through decentralised administrative management. This paper however reveals that the administrative arrangement during the COVID-19 pandemic in Bangladesh was primarily a centrally led system. The local government was not sufficiently involved, nor had it integrated into the planning and coordination process. This indicated the absence of active decentralised administration.

Originality/value

This study fills the research gap of the administrative pattern and local relations in COVID-19 management by exploring the local government’s role during the catastrophic situation and highlights the importance of decentralised administrative actions in managing the crisis.

Details

Public Administration and Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1727-2645

Keywords

Open Access
Article
Publication date: 25 April 2024

Tahani Ali Hakami

This study aims to examine the relationship between internal and external factors and job satisfaction, and between job satisfaction and auditors’ performance.

Abstract

Purpose

This study aims to examine the relationship between internal and external factors and job satisfaction, and between job satisfaction and auditors’ performance.

Design/methodology/approach

This research used deductive approach. Data was gathered from 83 auditors in the Saudi Organisation for Certified Public Accountants (SOCPA) database. By implementing the partial least squares-structural equation modelling (PLS-SEM) technique, the suggested hypotheses were examined.

Findings

The results show that internal factors, i.e., achievement, advancement, recognition and growth, significantly impact job satisfaction. Subsequently, the external factors, i.e., company policies, relationship with a peer and relationship with supervisor, significantly impact job satisfaction. In contrast, work security has no relationship with job satisfaction. Furthermore, job satisfaction is a significant driver for auditors' performance.

Research limitations/implications

This research sheds light on the relationships between internal and external factors, job satisfaction and auditors' performance in the Saudi context. It would be interesting to investigate these relationships in a different setting, such as a different country, time or industry. Future studies should broaden the sample frame to include different types of employees to obtain more generalisable results.

Practical implications

This study may help managers of auditing departments formulate appropriate strategies and design effective programs to increase the level of job satisfaction between auditors by enhancing such factors, which will lead to improving the auditors' performance.

Originality/value

This research provide an empirical evidence to support the theoretical assumptions of Herzberg's which is much needed.

Details

Journal of Money and Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2634-2596

Keywords

Open Access
Article
Publication date: 28 November 2022

Ruchi Kejriwal, Monika Garg and Gaurav Sarin

Stock market has always been lucrative for various investors. But, because of its speculative nature, it is difficult to predict the price movement. Investors have been using both…

1034

Abstract

Purpose

Stock market has always been lucrative for various investors. But, because of its speculative nature, it is difficult to predict the price movement. Investors have been using both fundamental and technical analysis to predict the prices. Fundamental analysis helps to study structured data of the company. Technical analysis helps to study price trends, and with the increasing and easy availability of unstructured data have made it important to study the market sentiment. Market sentiment has a major impact on the prices in short run. Hence, the purpose is to understand the market sentiment timely and effectively.

Design/methodology/approach

The research includes text mining and then creating various models for classification. The accuracy of these models is checked using confusion matrix.

Findings

Out of the six machine learning techniques used to create the classification model, kernel support vector machine gave the highest accuracy of 68%. This model can be now used to analyse the tweets, news and various other unstructured data to predict the price movement.

Originality/value

This study will help investors classify a news or a tweet into “positive”, “negative” or “neutral” quickly and determine the stock price trends.

Details

Vilakshan - XIMB Journal of Management, vol. 21 no. 1
Type: Research Article
ISSN: 0973-1954

Keywords

Open Access
Article
Publication date: 27 October 2023

Ivo Hristov, Matteo Cristofaro and Riccardo Cimini

This study aims to investigate the impact of stakeholders’ nonfinancial resources (NFRs) on companies’ profitability, filling a significant gap in the literature regarding the…

1033

Abstract

Purpose

This study aims to investigate the impact of stakeholders’ nonfinancial resources (NFRs) on companies’ profitability, filling a significant gap in the literature regarding the role of NFRs in value creation.

Design/methodology/approach

Data from 76 organizations from 2017 to 2019 were collected and analyzed. Four primary NFRs and their key value drivers were identified, representing core elements that support different dimensions of a company’s performance. Statistical tests examined the relationship between stakeholders’ NFRs and financial performance measures.

Findings

When analyzed collectively and individually, the results reveal a significant positive influence of stakeholders’ NFRs on a firm’s profitability. Higher importance assigned to NFRs correlates with a higher return on sales.

Originality/value

This study contributes to the literature by empirically bridging the gap between stakeholder theory and the resource-based view, addressing the intersection of these perspectives. It also provides novel insights into how stakeholders’ NFRs impact profitability, offering valuable implications for research and managerial practice. It suggests that managers should integrate nonfinancial measures of NFRs within their performance measurement system to manage better and sustain companies’ value-creation process.

Details

Management Research Review, vol. 47 no. 13
Type: Research Article
ISSN: 2040-8269

Keywords

Open Access
Article
Publication date: 7 June 2022

Fabiola Sfodera, Lisa Nicole Cain and Alessio Di Leo

This study examines the role of technology as a driver of sustainable tourism perceptions among Generation Z.

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Abstract

Purpose

This study examines the role of technology as a driver of sustainable tourism perceptions among Generation Z.

Design/methodology/approach

The work considers the perspective of locals in Pakistan and uses a multi-method, multiphase embedded research design approach.

Findings

The research findings demonstrated that technology has a positive correlation with the environmental, socio-cultural and economic dimensions of sustainable tourism perception among Generation Z. Therefore, technology could be considered a dimension of sustainable tourism perception for locals, but perceptions differ significantly depending on the size of the city of the participant. The results of the experimental design phase that utilized picture stimuli demonstrated a linear relationship between technology and sustainability and enhanced their definition and implementation for developing countries.

Originality/value

This research diverges from most past research on these topics by focusing on Generation Z, for whom digital media and technology play a crucial role and for whom these technologies are positively correlated with sustainability and its overall perception. Implications for policies and practices for emerging country governments are provided.

Details

International Hospitality Review, vol. 38 no. 1
Type: Research Article
ISSN: 2516-8142

Keywords

Open Access
Article
Publication date: 22 January 2024

Chiara Ancillai, Sara Bartoloni and Federica Pascucci

The purpose of this study is to provide an in-depth understanding of the B2B customers’ perspective regarding salespeople’s social media use.

1254

Abstract

Purpose

The purpose of this study is to provide an in-depth understanding of the B2B customers’ perspective regarding salespeople’s social media use.

Design/methodology/approach

The study adopts a qualitative approach based on semi-structured interviews with 26 key informants performing their job in customer role in various industries.

Findings

The authors inductively identify five themes regarding the B2B customers’ perspective of social media use in B2B selling. These themes allow for valuable implications for social selling activities and expected outcomes.

Originality/value

Against a growing body of literature on drivers, best practices and outcomes of social media use by B2B salespeople, less attention has been paid to the customer’s side. The authors extend current research by providing a more complete picture of social selling activities and expected outcomes.

Details

Journal of Business & Industrial Marketing, vol. 39 no. 13
Type: Research Article
ISSN: 0885-8624

Keywords

Open Access
Article
Publication date: 25 April 2024

Marianne Thejls Ziegler and Christoph Lütge

This study aims to analyse the differences between professional interaction mediated by video conferencing and direct professional interaction. The research identifies diverging…

Abstract

Purpose

This study aims to analyse the differences between professional interaction mediated by video conferencing and direct professional interaction. The research identifies diverging interests of office workers for the purpose of addressing work ethical and business ethical issues of professional collaboration, competition, and power in future hybrid work models.

Design/methodology/approach

Based on 28 qualitative interviews conducted between November 2020 and June 2021, and through the theoretical lens of phenomenology, the study develops explanatory hypotheses conceptualising four basic intentions of professional interaction and their corresponding preferences for video conferences and working on site.

Findings

The four intentions developed on the basis of the interviews are: the need for physical proximity; the challenge of collective creativity; the will to influence; and control of communication. This conceptual framework qualifies a moral ambivalence of professional interaction. The authors identify a connectivity paradox of professional interaction where the personal dimension remains unarticulated for the purpose of maintaining professionality. This tacit human connectivity is intertwined with latent power relations. This plasticity of both connectivity and power in direct interaction can be diminished by transferring the interaction to video conferencing.

Originality/value

The application of phenomenology to a collection of qualitative interviews has enabled the identification of underlying intention structures and the system in which they affect each other. This research identifies conflicts of interests between workers relative to their different self-perceived abilities to persevere in competitive professional interaction. It is therefore able to address consequences of future hybrid work models at an existential and societal level.

Open Access
Article
Publication date: 16 April 2024

Natile Nonhlanhla Cele and Sheila Kwenda

The purpose of the study is to identify cybersecurity threats that hinder the adoption of digital banking and provide sustainable strategies to combat cybersecurity risks in the…

Abstract

Purpose

The purpose of the study is to identify cybersecurity threats that hinder the adoption of digital banking and provide sustainable strategies to combat cybersecurity risks in the banking industry.

Design/methodology/approach

Systematic literature review guidelines were used to conduct a quantitative synthesis of empirical evidence regarding the impact of cybersecurity threats and risks on the adoption of digital banking.

Findings

A total of 84 studies were initially examined, and after applying the selection and eligibility criteria for this systematic review, 58 studies were included. These selected articles consistently identified identity theft, malware attacks, phishing and vishing as significant cybersecurity threats that hinder the adoption of digital banking.

Originality/value

With the country’s banking sector being new in this area, this study contributes to the scant literature on cyber security, which is mostly in need due to the myriad breaches that the industry has already suffered thus far.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

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