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Article
Publication date: 16 May 2023

Celliane Ferraz Pazetto, Thiago Tomaz Luiz and Ilse Maria Beuren

This study analyzes, from the perspective of social exchange theory, the influence of empowering leadership on contextual performance mediated by perceived organizational support…

Abstract

Purpose

This study analyzes, from the perspective of social exchange theory, the influence of empowering leadership on contextual performance mediated by perceived organizational support (POS) and affective organizational commitment (AOC).

Design/methodology/approach

A survey was carried out with 182 employees of the Best Companies to Work in Brazil. Data analysis was performed by structural equation modeling (SEM) and by fuzzy set qualitative comparative analysis (fsQCA).

Findings

Results demonstrate that empowering leadership directly influences higher contextual performance and indirectly through the mediation of AOC, but not through POS. Serial mediation confirms that the model's variables self-promote each other to ultimately foster higher performance. Furthermore, all solutions to obtain high contextual performance include empowering leadership in the dimension of trust in the high performance of employees.

Research limitations/implications

The statistical support for the serial mediation indicates that empowering leadership promotes POS, which influences AOC that finally promotes the employee's contextual performance. However, this study's model does not include employees' task performance; our results add to the contextual performance literature.

Practical implications

The study highlights the role of the empowering leadership style in the organizational context, an aspect that deserves attention from the managers and organizations due to its effect on employee performance.

Originality/value

The study adds a new framework to the literature, which can be used by organizations to promote contextual performance. The variables, which include contextual and individual factors, foster the employee's contextual performance in a joint and self-promoting way. Contextual performance exceeds the manager's technical attributions; it covers psychological and discretionary behaviors.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 4
Type: Research Article
ISSN: 1741-0401

Keywords

Open Access
Article
Publication date: 15 August 2022

Victor Oluwafemi Olorunsola, Mehmet Bahri Saydam, Huseyin Arasli and Deniz Sulu

Sustainable tourism is becoming more popular all over the world. Eco-friendly (green) hotels are properties that are friendly to the environment and are becoming increasingly…

4397

Abstract

Purpose

Sustainable tourism is becoming more popular all over the world. Eco-friendly (green) hotels are properties that are friendly to the environment and are becoming increasingly popular among green travellers. Electronic word-of-mouth is a technique of communicating with consumers in order to share their experiences, and it is a significant marketing tool for hotels. This paper aims to identify the main themes shared in online reviews by tourists visiting eco-friendly hotels, and which of these themes were associated with satisfaction and dissatisfaction ratings.

Design/methodology/approach

The research used qualitative content analyses to analyse 1,202 user-generated content of the top 10 hotels in UK shared by guests on an online platform.

Findings

The analyses revealed nine themes in descriptions of airline travel experiences. These are “hotel amenities”, “services”, “location”, “staff”, “eco” (eco-friendly activities), “value” and “recommend/revisit” (intentions). Negative comments are associated with the “bathroom”, “mattress”, “water”, “bed”, “price”, “shower”, “Wi-Fi” and “restaurant” concepts.

Originality/value

This study differs from previous research in which it aims to address a void in the literature on the shortcomings of research focused on finding the dominant themes expressed in online reviews by tourists visiting eco-friendly hotels, and it does so using data mining approach.

Details

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

Keywords

Open Access
Article
Publication date: 10 April 2024

Osama Atayah, Hazem Marashdeh and Allam Hamdan

This study aims to examines both accrual and real-based earnings management (EM) behavior of listed corporations in tax-free countries during different economic situations. It…

Abstract

Purpose

This study aims to examines both accrual and real-based earnings management (EM) behavior of listed corporations in tax-free countries during different economic situations. It also addresses the link between firm- and country-level determinants of accrual and real-based EM and explores economic conditions' influence on these determinants.

Design/methodology/approach

The study examines 1,608 firm-years, covers sixteen years (2004–2019), clustered into three periods according to the global financial crisis (GFC): four years prior (2004–2007), two years during (2008–2009), and ten years post the GFC (2010–2019). We employ the modified Jones model (performance-matched) developed by Kothari et al. (2005) to measure the accrual-based EM (positive and negative discretionary accrual EM) and the three levels model for Dechow et al. (1998) to measure the real-based EM (cash flow from operating, discretionary expenses and abnormal production cost).

Findings

The study finds a significant increase in EM practices in the listed corporations in tax-free countries during the economic downturn. These corporations are found to understate their earnings during the economic stress period. Simultaneously, the firm-level determinants of EM practices were at the same level of significance during different economic conditions in accrual-based EM. In contrast, the country-level EM determinants vary based on the economic conditions.

Originality/value

Financial reports' users gain a deep understanding of the quality of financial reports in the context of tax-free country. And, the study outcomes inspire policymakers to develop relevant legislation to mitigate financial reports' risk and adequately protect the financial reports' users.

Details

Asian Journal of Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2459-9700

Keywords

Article
Publication date: 15 January 2024

Nayla Khan, Diletta Acuti, Linda Lemarie and Giampaolo Viglia

The intention of consumers to behave sustainably is not a reliable predictor of sustainable hospitality choices. This intention-behaviour gap represents one of the biggest…

Abstract

Purpose

The intention of consumers to behave sustainably is not a reliable predictor of sustainable hospitality choices. This intention-behaviour gap represents one of the biggest challenges for marketers and environment-friendly businesses. To address this issue, this study aims to draw upon the intention-behaviour gap. The authors revise the sustainable hospitality literature to identify the limitations, to evaluate the extent to which the intention-behaviour gap is embedded in the hospitality literature and to provide practical guidance on how to move research forward in the sustainable hospitality field.

Design/methodology/approach

The authors adopted a five-step process to review and analyse 71 scientific papers published in 14 Hospitality Journals. The authors developed a descriptive overview of the literature showing the publications in this field over the years, the sustainability practices implemented by companies and consumers and the setting of the studies. Finally, the authors conducted a critical analysis of research in sustainable hospitality adopting the intention-behaviour gap lens.

Findings

Leveraging the descriptive overview and critical analysis, the authors offer four directions for future research to address the existing literature limitations. The authors encourage scholars to expand the scope of the research setting, investigate diverse sustainability practices, integrate existing knowledge on the intention-behaviour gap into sustainable hospitality research and combine traditional research methods with emerging technologies.

Practical implications

This study exposes the theoretical challenge of applying conventional behaviour theories to sustainable hospitality, prompting a call for framework re-evaluation. It offers practical insights, empowering researchers, marketers and policymakers to navigate and mitigate the intention-behaviour gap in sustainable hospitality.

Originality/value

The originality of this paper is underscored by its distinctive focus on the unique intention-behaviour gap within sustainable hospitality, coupled with a compelling call to re-evaluate traditional behavioural frameworks. It provides a roadmap for future research in sustainable hospitality, benefiting researchers, policymakers and marketers in promoting sustainable initiatives.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 5
Type: Research Article
ISSN: 0959-6119

Keywords

Open Access
Article
Publication date: 14 June 2022

Samuel Adeniyi Adekunle, Clinton Ohis Aigbavboa and Obuks Augustine Ejohwomu

The implementation of BIM in the construction industry requires the coevolution of the various aspects of the BIM ecosystem. The human dimension is a very important dimension of…

1588

Abstract

Purpose

The implementation of BIM in the construction industry requires the coevolution of the various aspects of the BIM ecosystem. The human dimension is a very important dimension of the ecosystem necessary for BIM implementation. It is imperative to study this aspect of the BIM ecosystem both from the employer perspective and employee availability to provide insights for stakeholders (job seekers, employers, students, researchers, policymakers, higher education institutions, career advisors and curriculum developers) interested in the labour market dynamics.

Design/methodology/approach

To understand the BIM actor roles through the employer lens and the actual BIM actors in the construction industry, this study employed data mining of job adverts from LinkedIn and Mncjobs website. Content analysis was employed to gain insights into the data collected. Also, through a quantitative approach, the existing BIM actor roles were identified.

Findings

The study identified the employers' expectations of BIM actors; however, it is noted that the BIM actor recruitment space is still a loose one as recruiters put out open advertisements to get a large pool of applicants. From the data analysed, it is concluded that the BIM actor role is not an entirely new profession. However, it simply exists as construction industry professionals with BIM tool skills. Also, the professional development route is not well defined yet.

Originality/value

This study presents a realistic angle to BIM actor roles hence enhancing BIM implementation from the human perspective. The findings present an insight into the preferred against the actual.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 13
Type: Research Article
ISSN: 0969-9988

Keywords

Open Access
Article
Publication date: 29 February 2024

Rosemarie Santa González, Marilène Cherkesly, Teodor Gabriel Crainic and Marie-Eve Rancourt

This study aims to deepen the understanding of the challenges and implications entailed by deploying mobile clinics in conflict zones to reach populations affected by violence and…

Abstract

Purpose

This study aims to deepen the understanding of the challenges and implications entailed by deploying mobile clinics in conflict zones to reach populations affected by violence and cut off from health-care services.

Design/methodology/approach

This research combines an integrated literature review and an instrumental case study. The literature review comprises two targeted reviews to provide insights: one on conflict zones and one on mobile clinics. The case study describes the process and challenges faced throughout a mobile clinic deployment during and after the Iraq War. The data was gathered using mixed methods over a two-year period (2017–2018).

Findings

Armed conflicts directly impact the populations’ health and access to health care. Mobile clinic deployments are often used and recommended to provide health-care access to vulnerable populations cut off from health-care services. However, there is a dearth of peer-reviewed literature documenting decision support tools for mobile clinic deployments.

Originality/value

This study highlights the gaps in the literature and provides direction for future research to support the development of valuable insights and decision support tools for practitioners.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 14 no. 2
Type: Research Article
ISSN: 2042-6747

Keywords

Open Access
Article
Publication date: 1 April 2024

Oliver Henk, Anatoli Bourmistrov and Daniela Argento

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains…

Abstract

Purpose

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

Design/methodology/approach

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

Findings

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Originality/value

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 18 April 2024

Thuy Thanh Tran, Roger Leonard Burritt, Christian Herzig and Katherine Leanne Christ

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and…

Abstract

Purpose

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.

Design/methodology/approach

Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.

Findings

Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.

Practical implications

The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.

Originality/value

The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.

Details

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

Keywords

Article
Publication date: 17 April 2024

Yaru Yang, Yingming Zhu and Jiazhen Du

The purpose of this paper is to investigate the impact of the COVID-19 pandemic on company innovation, specifically centering on the quantity and quality of innovation. The paper…

Abstract

Purpose

The purpose of this paper is to investigate the impact of the COVID-19 pandemic on company innovation, specifically centering on the quantity and quality of innovation. The paper aims to provide a comprehensive understanding of whether the epidemic inhibits innovation and the role of digital transformation in mitigating this negative impact.

Design/methodology/approach

The paper uses a quasi-experimental study of the COVID-19 pandemic and constructs a differential model to analyze the relationship between the epidemic and firm innovation in three dimensions: total, quantity and quality. The paper also uses a difference-in-difference-in-differences model to test whether digital transformation of firms mitigates the negative impact of the epidemic and its mechanism of action.

Findings

The results show that COVID-19 significantly reduced the overall level of firm innovation, primarily in terms of quantity rather than quality. Furthermore, this study finds that digital transformation plays a pivotal role in mitigating the pandemic’s adverse impact on innovation. By addressing financing constraints and countering demand insufficiency, digital transformation acts as a catalyst for preserving and fostering innovation during and after the pandemic.

Originality/value

This study extends the current research on the pandemic’s impact on firm innovation at the micro level. It offers valuable insights into strategies for fostering digital transformation among Chinese enterprises in the post-pandemic era.

Details

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

Keywords

Article
Publication date: 16 February 2024

Leila Namdarian and Hamid Reza Khedmatgozar

This study aims to elucidate institutional analysis as an effective approach to investigating and designing the multilevel policymaking system of online social networks (OSN) for…

Abstract

Purpose

This study aims to elucidate institutional analysis as an effective approach to investigating and designing the multilevel policymaking system of online social networks (OSN) for achieving a participatory model.

Design/methodology/approach

The institutional mapping approach has been used to analyze Iran’s OSN multilevel policymaking system. A combination of two matrices, including institutions-institutions and institutions-functions, was used to perform the institutional mapping. Two main steps were taken to draw the mentioned matrices. First, a review of related studies in Iran’s OSN policymaking system was conducted and the policy functions mentioned in these studies were identified and categorized using the meta-synthesis. Second, based on analyzing two policy documents of Iran’s OSN, institutions and their interactions were identified and policy functions were allocated to institutions.

Findings

Based on the results, the most important policy functions in the current OSN policymaking system in Iran are support, regulatory, monitoring and evaluation, business environment development, culture building and promotion, organizing licenses and permissions, policymaking and legislation. Also, the results show that there are shortcomings in this system, some of the most important of which are lack of transparency in regulatory, little work in culture building and promotion, neglect of the training of specialized human resources and research and development, slow development of the business environment and neglecting the role of nongovernmental organizations in policymaking.

Originality/value

By examining and analyzing how different institutions operate within a multilevel policymaking system, the policymaking process and its overall effectiveness can be enhanced. This analysis helps identify any inconsistencies, overlaps or conflicts in the roles and policies of these institutions, leading to a better understanding of how a multilevel policymaking system is organized.

Details

Digital Policy, Regulation and Governance, vol. 26 no. 3
Type: Research Article
ISSN: 2398-5038

Keywords

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