bluuebunny/crossref_metadata_2025 huggingface dataset:
A BIM approach for construction safety: applications, barriers and solutions
Authors: Marefat Akbar , Toosi Hossein , Mahmoudi Hasankhanlo Reza
Published: October 2018

Purpose

Construction industry bears a lot of casualties and accidents more than other high-risk industries annually. Thus, the use of new technologies such, as building information modeling, automatic rule checking, information technology-based safety systems in order to implement the rules and safety standards, better controls the performance of workers on site and make high coordination between operational executives, leading to create a secure environment in projects by reducing accidents. The paper aims to discuss these issues.

Design/methodology/approach

In this study, a researcher-designed questionnaire was distributed among 200 companies that are active in the field of construction to evaluate the effect of building information model (BIM) for safety projects and barriers to adoption. Only 70 percent of questionnaires were returned. Statistical Package for the Social Sciences analysis has been used to determine the correlation coefficient among the respondents.

Findings

The results show the factors that lead to failure in the adoption of BIM in Iran are lack of well-trained personnel, proper social infrastructure, guidance and governmental supports.

Originality/value

Finally, the authors presented solutions for overcoming barriers and proposed some factors leading to the successful adoption of BIM in Iran.
HRD competencies: analysis of employer expectations from online job postings
Authors: Hirudayaraj Malar , Baker Rose
Published: October 2018

Purpose

The purpose of this paper is to inform the preparation of HRD professionals by providing an empirical analysis of the knowledge, skills, and responsibilities employers expect in the workplace.

Design/methodology/approach

This study reports a qualitative content analysis of online HRD job postings.

Findings

Results of this content analysis indicated that the most recent employer expectations for HRD practitioners as reflected in HRD-related job postings for knowledge and responsibilities were instructional design, training delivery, learning management systems, and learning technologies. The outcomes reinforced that employers specifically expect education technology-based knowledge and skills.

Research limitations/implications

The job postings included in the study were all collected from one source, the Association for Talent Development job site.

Practical implications

Educational programs can use these findings to inform curricular decisions related to knowledge and skills to be taught and practiced during the preparation of L&D practitioners and HRD professionals.

Originality/value

This paper analyzes online HRD job postings to understand what knowledge and skills employers expected from L&D practitioners and HRD professionals.
Differentiating knowledge transfer and technology transfer
Authors: Ismail Maimunah , Hamzah Siti Raba’ah , Bebenroth Ralf
Published: October 2018

Purpose

The purpose of this paper is to examine the conceptualization of knowledge transfer and technology transfer to seek answers to the question: Why should an organizational manager need to know the difference between knowledge transfer (KT) and technology transfer (TT)?

Design/methodology/approach

An extensive literature review method was used to identify and analyze relevant international publications. The literature sources are categorized as follows: literature on KT only, literature on TT only and literature on comparative analysis on KT and TT. The conceptualization of KT and TT is based on signaling theory.

Findings

The authors identified differences between KT and TT based on six dimensions, namely knowledge versus technology characteristics, usage of KT and TT in national development, sender versus receiver, intra-firm versus inter-firm transfer, foreign direct investment (FDI) and workers’ mobility.

Research limitations/implications

This is a conceptual analysis that should contribute to the existing literature by comprehensively reviewing the processes of KT and TT based on selected research conducted worldwide as well as suggest practical guidelines to organizational managers in managing KT and TT.

Originality/value

This review could shed new insights for future researchers to validate and examine the identified differences between KT and TT so that managers could make use of the findings to manage KT and TT successfully in their organizations.
Continuous innovation in the hotel industry
Authors: Úbeda-García Mercedes , Claver-Cortés Enrique , Marco-Lajara Bartolomé , García-Lillo Francisco , Zaragoza-Sáez Patrocinio Carmen
Published: October 2018

Purpose

The purpose of this paper is to explore whether the use of high-performance work systems (HPWSs) facilitates the development of organizational ambidexterity directly or through a mediating variable such as ambidextrous organizational culture.

Design/methodology/approach

The theoretical model and the hypotheses proposed were tested using a sample of 100 Spanish hotels. The data analysis method used was the partial least squares.

Findings

The results of the research confirm that HPWSs exert a direct influence on organizational ambidexterity. HPWSs shape and integrate exploitative and exploratory activities through the construction of a culture that promotes organizational diversity and shared vision, which are needed to shape a suitable context for ambidexterity. Therefore, ambidextrous organizational culture emerges as a mediating variable between HPWSs and organizational ambidexterity. Finally, the ambidexterity of hotels has a positive impact on their performance.

Originality/value

The present paper presents new alternatives when undertaking research on organizational ambidexterity. More specifically, this research incorporates a mediator variable called ambidextrous organizational culture between HPWSs and organizational ambidexterity, which has not been considered before.
Efficiency in European football teams using WindowDEA: analysis and evolution
Authors: García-Cebrián Lucía Isabel , Zambom-Ferraresi Fabíola , Lera-López Fernando
Published: October 2018

Purpose

The purpose of this paper is to analyze efficiency and its evolution in teams that played in the UEFA Champions League during nine seasons. The aim is to present a research procedure for determining the most accurate data envelopment analysis to estimate and compare the efficiency.

Design/methodology/approach

First, the authors analyzed the existence of a temporal trend using the S-statistic. The authors calculated the Kruskal–Wallis statistic to verify if there is stability in relative ranks. The results of the aforementioned tests have indicated that window analysis is an accurate methodology to apply to the sample. The authors analyzed 94 clubs with a sample of 288 observations, obtaining 768 efficiency ratios. They have been calculated using super-efficiency which enables to discriminate efficient units.

Findings

Results indicate that there is a low efficiency level in the nine seasons observed. There is a strong correlation between sports results and the efficiency of semifinalists. The authors conclude that improvement in a club’s efficiency could enhance its sports results. Finally, as practical implications, the authors highlight benchmark teams and alternative sports tactics to help clubs become more efficient and achieve better sports results.

Originality/value

This paper contributes to sports efficiency literature by presenting a research procedure to identify the most accurate methodology to be applied to panel data. To the best of the authors’ knowledge, this paper is the first empirical study on international football competitions applying WindowDEA to incomplete panel data.
Exploring the relationships of strategic entrepreneurship and social capital to sustainable supply chain management and organizational performance
Authors: Tipu Syed Awais Ahmad , Fantazy Kamel
Published: October 2018

Purpose

The purpose of this paper is to draw upon the resource-based view (RBV) of the firm in an attempt to explore how a firm’s resources (i.e. assets and capabilities) such as social capital (SC) and strategic entrepreneurship (SE) relate to sustainable supply chain management (SSCM) and organizational performance (OP).

Design/methodology/approach

Data were collected by questionnaire survey from the supply chain and logistics managers of 242 manufacturing firms in Pakistan. The structural equation modeling approach was used to test the hypotheses.

Findings

The results provide support for the proposed hypotheses. The results indicate that SC and SE are positively related to OP. However, the findings show a positive but weak association of SC and SE with SSCM. In a developing country context of Pakistan, organizations are more likely to employ SC and SE for achieving OP. However, relatively less emphasis is placed on linking SC and SE to SSCM. Pakistani organizations need to integrate SSCM into their business strategies. It is concluded that organizations in Pakistan though have some degree of involvement in SSCM but still face some challenges.

Originality/value

The current study attempts to narrow the gap in the available literature in three important aspects. First, it makes the contribution to the literature on SSCM by employing RBV and exploring the relationships of a firm’s resources (i.e. SC) and capabilities (i.e. SE) to SSCM and OP. Second, it employs a relatively more comprehensive measure of SE compared to the limited measures in existing empirical research. Third, the examination of the links of SE and SC to SSCM and OP is of particular importance in the context of a developing country such as Pakistan.
A valid and applicable measurement method for knowledge worker productivity
Authors: Heidary Dahooie Jalil , Ghezel Arsalan Mohammad Reza , Zolghadr Shojai Ali
Published: October 2018

Purpose

The purpose of this paper is to propose a new method for knowledge worker productivity measurement which is based on valid principles and appropriate viewpoints.

Design/methodology/approach

Based on an extensive and thorough literature review the elements that need to be taken into consideration, while designing a method for knowledge worker productivity measurement, are determined and divided into principles and viewpoints. These elements must be incorporated into the design of knowledge worker productivity measurement methods so that the correctness and accuracy of these methods can be verified. The proposed model, which is based on appropriate principles and viewpoints, determines the outputs of knowledge work with respect to the tasks that a worker’s job includes. Considering nine measures, these outputs are evaluated using fuzzy numbers and, then, quantified. The inputs of knowledge work are knowledge, skills and abilities (KSAs) required to do the job. These inputs are identified and quantified using Job Element Method. Furthermore, fuzzy Data Envelopment Analysis is employed to model the productivity.

Findings

In this paper, the proposed method for knowledge worker productivity measurement follows both appropriate principles and viewpoints, simultaneously. In order to validate the obtained results and explore the applicability of the proposed method, a case study was carried out at an Iranian organization in electric power industry. Statistical analyses are employed to prove the validity of the results. Based on the obtained results, the productivity of a knowledge worker is said to be high when he/she delivers the expected amount of job outputs considering the values of his/her inputs (KSAs).

Originality/value

The originality of this paper is twofold. First, the extracted principles and viewpoints can serve as a guideline for the development of similar methods. Second, the proposed model offers an effective and efficient tool that can serve as the basis for the comparison among relative productivity of knowledge workers. Furthermore, the obtained results could form a basis to examine the productivity trend of each knowledge worker over different periods of time.
Productivity growth of Indonesian rice production: sources and efforts to improve performance
Authors: Mariyono Joko
Published: October 2018

Purpose

The purpose of this paper is to investigate the productivity of rice production by decomposing the growth of total factor productivity (TFP) into four components: technological change, scale effects, technical and allocative efficiencies.

Design/methodology/approach

This study employed an econometric approach to decompose TFP growth into four components: technological change, technical efficiency, allocative efficiency and scale effect. Unbalanced panel data used in this study were surveyed in 1994, 2004 and 2014 from 360 rice farming operations. The model used the stochastic frontier transcendental logarithm production technology to estimate the technology parameters.

Findings

The results indicate that the primary sources of TFP growth were technological change and allocative efficiency effects. The contribution of technical efficiency was low because it grew sluggishly.

Research limitations/implications

This study has several shortcomings, such as very lowR2and the insignificant elasticity of labour presented in the findings. Another limitation is the limited time period panel covering long interval, which resulted in unbalanced data.

Practical implications

The government should improve productivity growth by allocating more areas for rice production, which enhances the scale and efficiency effects and adjusting the use of capital and material inputs. Extension services should be strengthened to provide farmers with training on improved agronomic technologies. This action will enhance technical efficiency performance and lead to technological progress.

Social implications

As Indonesian population is still growing at a significant rate and the fact that rice is the primary staple food for Indonesian people, the productivity of rice production should increase continually to ensure social security at a national level.

Originality/value

The productivity growth is decomposed into four components using the transcendental logarithm production technology based on farm-level data. The measure has not been conducted previously in Indonesia, even in rice-producing countries.
Interpersonal antecedents to employee upward voice: mediating role of psychological safety
Authors: Subhakaran Sriji Edakkat , Dyaram Lata
Published: October 2018

Purpose

Despite the increasing prominence of employee voice in organizational innovation and productivity, employees continue to struggle to influence matters that affect them at work. The purpose of this paper is to model work group context and manager behavior as the predictors of employee upward voice. Further, a mediating role of employee psychological safety is examined in this link.

Design/methodology/approach

With data from 575 employees representing various technology firms in India, the authors test the hypothesized relationships using covariance-based structural equation modeling.

Findings

Results indicate coworkers upward voice and manager pro-voice behavior to significantly impact employee upward voice with a mediating impact of psychological safety. This implies that perceived psychological safety plays a significant role in explaining the impact, coworkers and manager behavior would have on regulating employee upward voice.

Originality/value

This study contributes to the employee voice literature from an Indian context, where upward communication is culturally discouraged.
Best supply chain management practices and high-performance firms
Authors: AL-Shboul Moh’d Anwer , Garza-Reyes Jose Arturo , Kumar Vikas
Published: October 2018

Purpose

The purpose of this paper is to investigate the best supply chain management (SCM) practices that are implemented in medium- and large-sized Gulf manufacturing firms (MFs).

Design/methodology/approach

This study has explored seven SCM practices, i.e. supplier collaboration, flexibility with partners, usage of internet, customer focus (CF), lean production (LP), internal integration (II) and quality management (QM). It assumes that the best-performing firms must be the ones implementing the best practices. t-test and multiple linear regression analyses were used to establish the best practices, implemented by medium and large-sized Gulf MFs.

Findings

The results showed that QM, CF and supplier collaboration are considered as best SCM practices in Gulf MFs. Usage of internet may have been the best practice previously, but not anymore. LP cannot yet be qualified as, but may develop into the best SCM practice.

Practical implications

The study provides a useful contribution to the field of best SCM practices as it provides better decision-making insights and a benchmarking base to top managers, policy makers and academics. It is likely to result in increased overall performance of their firms.

Originality/value

The study provides an understanding of the distinctive characteristics of the best SCM practices, implemented by Gulf MFs. It has broader implications for all MFs, particularly in developing economies where the growth of manufacturing and effective management of their supply chains is a key element for the economic development.
The influence of time on employee engagement in the SA business environment
Authors: Martins Nico , Nienaber Hester
Published: October 2018

Purpose

The purpose of this paper is twofold: first, to investigate the influence of time on the results of the dimensions of employee engagement; and second, to determine whether there are any significant differences between the levels of engagement of the different demographic groups, so as to determine specific future interventions to improve employee engagement.

Design/methodology/approach

This study adopted a quantitative approach employing a survey which used a questionnaire to collect data from the same convenience sample, over a three-year period. The differences were tested by measuring change through an analysis of variance.

Findings

Three dimensions, namely, team commitment, team orientation and organisational strategy and implementation were significantly higher in the third than first period. Africans and respondents on lower job grades reported significantly lower levels of engagement than white respondents and top management.

Research limitations/implications

The limitation of the study is the low participation rate of some groups.

Practical implications

Top management can foster engagement in addition to introducing effective interventions, based on sound measurement, to improve employees’ engagement levels.

Social implications

Engaged employees are happy/healthy, which can be expected to spill over to their lives outside of the workplace and thus favourably influence society.

Originality/value

Limited longitudinal research in connection with employee engagement is published. This study provides evidence of a valid barometer for a multicultural, developing economy, against which employee engagement can be measured.
How authentic leadership promotes individual performance
Authors: Ribeiro Neuza , Duarte Ana Patrícia , Filipe Rita
Published: October 2018

Purpose

The purpose of this paper is to provide a more comprehensive understanding of how authentic leadership (AL) can affect individual performance through creativity and organizational citizenship behavior (OCB)’s mediating roles.

Design/methodology/approach

The sample included 177 leader-follower dyads from 26 private and small and medium-sized organizations. Followers reported their perceptions of AL, and leaders assessed each follower’s level of creativity, individual performance and OCB.

Findings

The findings show that AL has a positive impact on OCB (i.e. altruism, sportsmanship, civic virtue, conscientiousness and courtesy), employee creativity, and individual performance. Creativity partially mediates the relationship between AL and individual performance. Some dimensions of OCB, namely, altruism, civic virtue and courtesy, also play a mediating role in this relationship.

Research limitations/implications

Additional studies with larger samples are needed to determine more clearly not only AL’s influence on individual performance but also other psychosocial variables affecting that relationship.

Practical implications

Organizations can increase employees’ creativity, OCB and individual performance by encouraging managers to adopt more AL styles.

Originality/value

This study is the first to integrate AL, creativity, OCB and individual performance into a single research model, thereby extending previous research. The study also used a double-source method to collect data (i.e. leader-follower dyads) to minimize the risk of introducing common-method variance.
Signature reliability of linear multi-state sliding window system
Authors: Kumar Akshay , Singh S.B.
Published: October 2018

Purpose

The purpose of this paper is to deal with a linear multi-state sliding window coherent system which generalizes the consecutive k-out-of-r-from-n:F system in the multi-state case. The system has n linearly ordered multi-state elements consisting of m parallel independent and identically distributed elements. Every element of the system can have two states: completely working or totally failed. The system fails if the sum of performance rate is lower than the given weight.

Design/methodology/approach

The authors proposed to compute the signature, MTTF and Barlow–Proschan index with the help of UGF technique of multi-state SWS which consists of m parallel i.i.d. components in each multi-state window.

Findings

In the present study, the authors have evaluated the signature reliability, expected lifetime, cost analysis and Barlow–Proschan index.

Originality/value

In this study, the authors have studied a linear multi-state sliding window system which consists of n ordered multi-state element, and each multi-state element also consists of m parallel windows. The focus of the present paper is to evaluate reliability metrices of the considered system with the help of signature from using the universal generating function.
Qualities of effective cruise marketing strategy
Authors: Shahijan Milad Kalantari , Rezaei Sajad , Amin Muslim
Published: October 2018

Purpose

The purpose of this paper is to investigate the qualities of delighted cruise travelling experience and proposed cruisers’ experience, service convenience and perceived overall value as the drivers of cruisers’ satisfaction and revisit intention. Thus, the attributes of an effective cruise-marketing strategy in formulating consumer’s recreational experiences are examined.

Design/methodology/approach

A total of 287 questionnaires were collected and structural equation modelling technique was used to analyse data obtained from cruise travellers.

Findings

The empirical results indicated that service convenience and cruisers’ experience significantly influence perceived overall cruisers’ satisfaction and revisit intention, whereas perceived overall cruise value influences perceived overall cruisers’ satisfaction but not cruisers’ revisit intention. Furthermore, empirical assessments support that service convenience is a higher-order model (reflective-reflective) consisting of decision convenience, access convenience, transaction convenience, benefit convenience and post-benefit convenience.

Originality/value

This research is among ongoing attempts that have been carried out regarding the qualities of cruise satisfaction and revisits intention and uncovers recreational experiences to propose an effective cruise-marketing strategy.
Modeling critical factors for assessing Indian food safety practices
Authors: Shukla Seema , Singh Surya Prakash , Shankar Ravi
Published: October 2018

Purpose

India is in the process to achieve an important place in $2,000bn global food trade. In order to achieve this goal, there is a need to develop a food safety system which is well written down in line with international practices that are highly coordinated based on self-compliance to assure consumer protection. Accordingly, many organizations undergo assessment of their food safety system to verify compliance internally as well as externally. The purpose of this paper is to provide insight on the critical factors and benefits by evaluating the food safety assessment practices.

Design/methodology/approach

A questionnaire-based survey is conducted among 96 Indian food business operators and regulators involved in assessment practices to obtain critical factors for the assessment of food safety practices. The questionnaire captures indicators for motivations or challenges and benefits of food safety assessment to identify critical factors using exploratory factor analysis. Model for the food safety assessment practices was developed based on multiple regression analysis by determining the impact of factors on the benefits of food safety assessment.

Findings

This paper identifies four factors responsible for assessing food safety practices, namely, business-centric approach, legislative needs, technical practices and organization resentment as a combination of reasons and challenges along with two benefits risk: protection and organization reinforcement. The regression analysis indicates that the organization reinforcement gets positively impacted by business and technical practices and negatively by organization resentment. Risk protection has a significant relationship with legislative needs.

Originality/value

This is the first attempt to systematically explore the factors around the assessment of food safety practices in India. This study provides inputs for the practical application of managers and regulators.
Public governance quality and tax compliance behavior in developing countries
Authors: Umar Mohammed Abdullahi , Derashid Chek , Ibrahim Idawati , Bidin Zainol
Published: October 2018

Purpose

The purpose of this paper is to explore the relationship between public governance quality and tax compliance behavior in developing countries in terms of what transpires between governments and citizens, leading the later to pay or to abstain from paying tax. The study argues that socioeconomic condition is a mediator in the relationship and explains how and why it is so.

Design/methodology/approach

This study adopts the conceptual approach and connects the concepts through synthesis of literature and previous research findings.

Findings

The study concludes that socioeconomic condition mediates the relationship between public governance quality and tax compliance behavior in developing countries. Socioeconomic conditions appear to be a broader, clearer and more practical concept for measurement purpose than public goods/spending as currently understood in the literature.

Research limitations/implications

The study is a conceptual effort, and there may a be need to undertake further empirical investigations. Developing countries vary in their socioeconomic conditions, and there is a need to acknowledge country-specific circumstances.

Practical implications

The implication of the finding includes the need for further research on the concept of socioeconomic condition, and how and why it influences tax compliance behavior in developing countries. Stakeholders and governments should monitor the impact of policies and actions on the socioeconomic condition of citizens to ensure they are satisfied. Their dissatisfaction leads to the boycott of the tax system which adversely affects economic development.

Originality/value

This study makes an original contribution by exploring socioeconomic conditions as a mediator between public governance quality and tax compliance behavior in developing countries. It is a significant contribution that is capable of shifting the direction of tax compliance research in developing countries due to its practical realities.
Multi-functional nanotechnology integration for aeronautical structures performance enhancement
Authors: Viscardi Massimo , Arena Maurizio , Guadagno Liberata , Vertuccio Luigi , Barra Giuseppina
Published: October 2018

Purpose

The purpose of this paper is to evaluate the applicative potentiality of functional/self-responsive materials in aeronautics. In particular, the study aims to experimentally validate the enhancement of structural performances of carbon fibers samples in the presence of nanofillers, as multi-walled carbon nanontubes or microcapsules for the self-healing functionality.

Design/methodology/approach

The paper opted for a mechanical study. Experimental static and dynamic tests on “blank” and modified formulations were performed in order to estimate both strength and damping parameters. A cantilever beam test set-up has been proposed. As a parallel activity, a numerical FE approach has been introduced to assess the correct modeling of the system.

Findings

The paper provides practical and empirical insights about how self-responsive materials react to mechanical solicitations. It suggests that reinforcing a sample positively affects the samples properties since they, de facto, improve the global structural performance. This work highlights that the addition of carbon nanotubes strongly improves the mechanical properties with a simultaneous slight enhancement in the damping performance. Damping properties are, instead, strongly enhanced by the addition of self-healing components. A balanced combination of both fillers could be adopted to increase electrical conductivity and to improve global performance in damping and auto-repairing properties.

Practical implications

The paper includes implications for the use of lightweight composite materials in aeronautics.

Originality/value

This paper fulfills an identified need to study new lightweight self-responsive smart materials for aeronautical structural application.
Mechanical behavior of aeronautical composites containing self-healing microcapsules
Authors: Polydoropoulou Panagiota , Katsiropoulos Christos Vasilios , Loukopoulos Andreas , Pantelakis Spiros
Published: October 2018

Purpose

Over the last decades, self-healing materials based on polymers are attracting increasing interest due to their potential for detecting and “autonomically” healing damage. The use of embedded self-healing microcapsules represents one of the most popular self-healing concepts. Yet, extensive investigations are still needed to convince on the efficiency of the above concept. The paper aims to discuss these issues.

Design/methodology/approach

In the present work, the effect of embedded self-healing microcapsules on the ILSS behavior of carbon fiber reinforced composite materials has been studied. Moreover, the self-healing efficiency has been assessed. The results of the mechanical tests were discussed supported by scanning electron microscope (SEM) as well as by Attenuated Total Reflection–Fourier-transform infrared spectroscopy (ATR–FTIR) analyses.

Findings

The results indicate a general trend of a degraded mechanical behavior of the enhanced materials, as the microcapsules exhibit a non-uniform dispersion and form agglomerations which act as internal defects. A remarkable value of the self-healing efficiency has been found for materials with limited damage, e.g. matrix micro-cracks. However, for significant damage, in terms of large matrix cracks and delaminations as well as fiber breakages, the self-healing efficiency is limited.

Originality/value

The results obtained by SEM analysis as well as by ATR–FTIR spectroscopy constitute a strong indication that the self-healing mechanism has been activated. However, further investigation should be conducted in order to provide definite evidence.
Selection of crowdsourcing formats: simultaneous contest vs sequential contest
Authors: Deng Wanjiang , Guan Xu , Ma Shihua , Liu Shan
Published: October 2018

Purpose

The online crowdsourcing has been widely applied in the practice. The purpose of this paper is to investigate the all-pay auction contest in crowdsourcing, wherein a seeker posts a task online and the solvers decide whether to participate in the contest and in what extent to spend efforts on their submissions.

Design/methodology/approach

The authors specifically consider two classic contest formats: simultaneous contest and sequential contest, depending on whether the solver can observe the prior solvers’ submissions before making her own effort investment decision or not. They derive both seeker’s and solver’s equilibrium decisions and payoffs under different contest formats, and show that they vary significantly according to the number and the average skill level of solvers.

Findings

The results show that a solver would always invest more on her submission under simultaneous contest than under sequential contest, as she cannot confirm how other solvers’ submissions would be. This subsequently intensifies the market competition and brings down a solver’s average payoff under simultaneous contest. Although the simultaneous contest gives rise to a higher expected highest quality of all submissions, it also requires the seeker to spend more search cost to identify the best submission. Therefore, when the number of solvers is high or the average skill level is low, the seeker prefers sequential contest to simultaneous contest. The results also show an analogous preference over two formats for the platform.

Originality/value

This paper investigates two formats of all-pay auction contest in crowdsourcing and evaluates them from the perspective of solvers, seekers and platforms, respectively. The research offers many interesting insights which do not only explain the incentive mechanisms for solvers under different contest formats, but also make meaningful contributions to the seeker’s or the platform’s adoption strategies between two alternative contest formats in crowdsourcing practice.
A comparative study of women entrepreneurship in transitional economies
Authors: Zhu Lei , Kara Orhan , Zhu Xiaowei
Published: October 2018

Purpose

The purpose of this paper is to compare women entrepreneurship in China and Vietnam by examining the motivations, success factors and problems related to establishing women-owned businesses.

Design/methodology/approach

The sample in this study consisted of 170 women entrepreneurs in Vietnam and 180 women entrepreneurs in China. The authors used the survey instrument developed by H.M. Chu (Chu and Katsioloudes 2001), which has been adopted in a number of small business studies since 2002. To determine whether there is a significant difference between the two countries regarding each factor of motivations, success factors and problems, the authors use the non-parametric Wilcoxon rank-sum test.

Findings

Women entrepreneurs are motived to earn more income in both China and Vietnam. Vietnamese businesswomen value intrinsic rewards such as gaining personal satisfaction and freedom. They also take business ownership as a way to reduce work–family conflict. Demonstrating the ability and gaining public recognition play a more important role when Chinese women entrepreneurs decide to establish their businesses. Both Chinese and Vietnamese women agree that good management skills are essential to achieve their goals. Women entrepreneurs in both countries share similar challenges, such as the inability to recruit and retain employees, severe competition, a weak economy and limited access to financial capital.

Practical implications

Given the nature of transitional economies in both countries, the government is required to improve the regulatory environment for protecting private sector employment and private property rights. Policies such as subsidies and tax incentives may assist the development of women enterprises. To support the sustainable growth of women businesses, it is suggested that the government should design effective programs that direct women entrepreneurs to move into high-growth or high-technology sectors. Training programs are also required to improve the knowledge and skills of women entrepreneurs. Making capital accessible to women is also important to stimulate entrepreneurial growth. As a further stimulus, governments should coordinate with financial institutions to provide low-cost loans or even venture capital to facilitate this process.

Originality/value

This study is among one of the first attempts to compare women entrepreneurship in the two transitional economies of Vietnam and China. It provides insight into motivations, success factors and problems that women entrepreneurs experienced by examining small business owners in Vietnam and China.
On the value relevance argument
Authors: Avwokeni Arthur Joseph
Published: October 2018

Purpose

Potential investors need information on corporate social issues to choose less risky investments, but the IASB framework excludes corporate social disclosure from financial reporting, and this corroborates Ohlson (1995) and Myers’ (1999) view that financial statements do not provide all domain variables to predict value relevance. The purpose of this study is to ascertain whether market participants place a premium on the future prospect of the firm when making investment decisions, and if they do, then Ohlson and Myers are correct, and this would be glaring evidence to recommend a rethink on the IASB reporting framework.

Design/methodology/approach

Nigeria provides a realistic research setting to detect value relevance attributable to the IFRS because it is less affected by the 2007/2008 financial crisis. The price model was estimated for Nigerian domestic accounting standards and the International Financial Reporting Standards (IFRS). The means for each predictor were plugged into each estimated equation to obtain the average value relevance of each financial reporting system. Then, the IFRS accounting policies were made to play by the rules of the domestic accounting standards. If, in fact, accounting information is the dominant factor that drives value relevance, then equalizing backgrounds should equalize value relevance, otherwise market participants place a premium on the future prospect of the firm.

Findings

The study detects,inter alia, a significant gap even after equalizing backgrounds, suggesting that market participants look beyond the financial statements in forming perceptions on the future prospect of the firm; e.g. relationship with host communities, development stages of new products in their life cycles, etc.

Practical implications

The findings ring a bell for the IASB to include metrics of future prospect of the firm in corporate financial reporting so that investors can choose less risky investment portfolios. Furthermore, the findings lend support to Ohlson and Myers’ argument that financial statements do not provide all domain variables to predict value relevance.

Originality/value

To date, no study has reported the amount of value relevance attributable to the IFRS vis-à-vis domestic accounting standards and future prospect of the firm.
Economic freedom and tax revenue performance in sub-Saharan Africa
Authors: Alabede James Oladapo
Published: October 2018

Purpose

This study aims to expand the conventional tax effort model to incorporate relevant economic freedom variables to investigate whether economic freedom fosters tax revenue performance in `sub-Saharan Africa (SSA).

Design/methodology/approach

This study uses data from 42 countries across the four sub-regions of SSA from the period 2005 to 2012 with 252 year-country observations in an unbalanced panel method. The data were statistically treated using feasible generalised least square (FGLS) and panel-corrected standard errors (PCSE) estimate techniques.

Findings

The findings are twofold. First, the principal finding of the study suggests that economic freedom promotes tax revenue performance. Precisely, the FGLS analysis indicates that property rights freedom, freedom from corruption and investment freedom, as well as the composite economic freedom, exerted positive significant impact on tax revenue performance. This implies that country, which attained high degree of economic freedom, is likely to have higher tax-to-GDP ratio than a country with low level of economic freedom. Secondly, the results of most conventional variables conform to the prediction in the traditional theory except per capita income. Specifically, agriculture share in GDP and per capita income indicate negative significant relationship with tax revenue performance.

Originality/value

Because little is known empirically about the connection between economic freedom and tax revenue performance, this study extended the conventional tax effort model to incorporate the economic freedom to bridge the knowledge gap due to the absence of empirical evidence on the relationship between economic freedom and tax effort.
Bank loan-loss accounts, income smoothing, capital management, signaling and procyclicality
Authors: Abu-Serdaneh Jamal
Published: October 2018

Purpose

The purpose of this paper is to investigate if Jordanian banks using provision accounts as a technique to smooth income, manage capital ratio, signal future earning and test other determinants affecting provision accounts.

Design/methodology/approach

The study was conducted on all Jordanian listed banks, and it covers the period 2005-2014. Different models are applied to test the dependent variables (loan loss provision [LLP] accounts) and its effects on different explanatory variables by using several statistical techniques (e.g. multiple regression).

Findings

The results show that there is no conclusive evidence supports that Jordanian banks used provision to smooth income, manage capital ratio or engage in pro-cyclical behavior. However, a positive and significant effect between one year ahead change in earnings and loan loss allowance, indicating that banks may use provisions to signal future positive changes in earnings. In addition, the results show that loan-to-asset ratio and beginning loan loss allowance have positive effect on provision accounts.

Practical implications

The results of this study are useful in assisting the regulators (e.g. US Securities and Exchange Commission, central bank) in efforts toward improving the quality of the reported financial reporting in the banking industry and focus on LLP management motivations. This study gives shareholders further insight which enables them to better understand the actions of managers and thus increase their control over their investments. Additionally, auditors should be aware of different incentives for using LLP as a tool of earnings management to be able to detect eventual manipulation of accounting earnings.

Originality/value

Banking in is one of the most stringently regulated of sectors and, furthermore, has a major impact on other sectors and on economic growth in general. In view of such importance, this study focuses on the banking industry and contributes to the literature in several ways. First, it represents the first known study, to the best of author knowledge, which examines if Jordanian banks use LLP accounts as a tool to smooth income and/or to manage capital. Second, unlike most existing research, which usually studies one aspect of LLP, this study focuses on four main motivations influencing provision accounts in the banks of Jordan. Third, additional tests were carried out to check the robustness of results, for example, sensitivity analysis is used to examine the change of findings by repeating of tests after using different proxies. Fourth, as a difference from other studies, this study investigates the effects of global financial crisis of 2008 on income smoothing behavior of Jordanian banking sector. Fifth, this paper provides a timely contribution to the continuous debate of the effect of LLP on earnings management in a poorly exploited setting, emerging market context.
A survey of capital budgeting practices used by firms in Barbados
Authors: Alleyne Philmore , Armstrong Shantelle , Chandler Marissa
Published: October 2018

Purpose

This paper aims to examine the capital budgeting practices used by firms in Barbados using contingency theory.

Design/methodology/approach

The study involves the use of a self-administered questionnaire sent to the individual responsible for capital budgeting decisions (either the accountant, financial controller or senior manager) in each of the firms selected. In total, 41 completed questionnaires are received; 12 follow-up interviews are conducted with respondents to indicate the reasons for use and non-use of capital budgeting practices.

Findings

Capital budgeting practices are not widely used by firms in Barbados. The payback method (PBM) is determined to be the preferred method of choice because of its simplicity, agility and cultural practices. Based on contingency theory, organisations in Barbados believe that the PBM is a better fit for them. Top management drives the capital budgeting process with crude and non-traditional methods for the acceptance of capital projects. While there are no statistically significant differences in the capital budgeting practices used in different sectors, professional accountants are more likely to use net present value and sensitivity analysis than non-professional accountants.

Research limitations/implications

The sample is small, and consequently, findings may not be generalisable to the population.

Originality/value

This study makes a significant contribution to the body of literature in emerging countries such as Barbados on the usage of capital budgeting practices and factors that may influence their usage. It further contributes to policymakers, practitioners, organisations and stakeholders of organisations.
Corporate governance, ethics, internal controls and compliance with IFRS
Authors: Nalukenge Irene , Nkundabanyanga Stephen Korutaro , Ntayi Joseph Mpeera
Published: October 2018

Purpose

The purpose of this paper is to establish the relationship between corporate governance, ethical culture, Internal Controls over Financial Reporting (ICFR) and compliance with International Financial Reporting Standards (IFRS) by microfinance institutions (MFIs).

Design/methodology/approach

This is a cross-sectional survey based on a sample of 85 MFIs in Uganda. Hypotheses were tested using partial least squares (PLS) analysis technique. An unweighed IFRS compliance index to capture the level of compliance with IFRS was constructed. Yet to capture corporate governance, ethical culture and ICFR variables, the perceptions of top management of MFIs have been taken into consideration.

Findings

Corporate governance, ethical culture and ICFR, each makes a significant contribution to compliance with IFRS. Also both corporate governance and ethical culture are significantly associated with ICFR. However, compliance with IFRS by MFIs is better enhanced by corporate governance and ethical culture through ICFR.

Research limitations/implications

Results support the idea that in terms of agency and virtue ethics theories, the board should support ICFR to minimize egocentric managers and other employees and also inculcate an ethical culture to achieve better compliance with IFRS because corporate governance and ethical culture are associated with sound ICFR which in turn lead to compliance with IFRS.

Practical/implications

Boards of MFIs should encourage investments that improve ICFR. At the same time, regulators should ensure that boards are composed of members with financial expertise, with no conflict of interest and introduce mechanisms that encourage boards to perform their roles.

Originality/value

The study contributes towards a methodological position by showing that the behavioural perspective of corporate governance can be an alternative to the boards’ structural variables in investigating compliance with IFRS. A direct association of ethical culture and compliance with IFRS and an indirect association through ICFR can be envisaged.