bluuebunny/crossref_metadata_2025 huggingface dataset:
The resistance in management accounting practices towards a neoliberal economy
Authors: Nagirikandalage Padmi , Binsardi Ben , Kooli Kaouther , Pham Anh Ngoc
Published: November 2020

Purpose

The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.

Design/methodology/approach

Data collection was carried out using survey questionnaires in Vietnamese language. The questionnaires were distributed to selected respondents from the manufacturing and service organisations in Vietnam. Textual structuralism was used to analyse different categories of data, i.e. survey questionnaires, photos and qualitative texts obtained from the literature.

Findings

The findings indicate that the usage of MAPs is more prevalent in the manufacturing sector than in the service sector. In addition, various traditional and contemporary MAPs are being used concurrently in Vietnam, which challenges the classical twofold dichotomy between mere socialism and mere neoliberalism.

Research limitations/implications

The textual and photographic structuralism is used in this study to analyse primary data (geography and society and time) in a static setting. Hence, it does not analyse the research phenomena in a dynamic equilibrium setting to view the development of the research phenomena over time. Further research could expand data collection to include longitudinal and dynamic settings.

Practical implications

MAPs can be implemented in economic systems ranging from command to capitalist systems. Although most countries in the world follow a mixed economic system, specific MAPs could be designed for a transitional economic system such as that of Vietnam. This affects both theorists and practitioners in Vietnam applying sustainable MAPs to boost a country's competitiveness during transition.

Originality/value

This study expands understanding of the conformity of MAPs in relation to economic systems under the Communist Party of Vietnam (CPV) – the ruling party of the Socialist Republic of Vietnam. Understanding the differences in the way these MAPs are utilised constitutes an essential area of the accounting discipline to advance MAPs in Vietnamese enterprises and progress theoretical development of sustainable MAPs.
The mechanical properties and corrosion resistance of selective laser melting 30CrMnSiA steel
Authors: Zhang Haoyue , Chang Luqi , Zhang Hongwei , Li Junyan , Yang Zijiang , Qiao Bingxuan , Zhao Zhenjiang , Dong Chaofang , Zhang Kai
Published: November 2020

Purpose

The purpose of this paper is to study the mechanical and corrosion behaviors of selective laser melting (SLM) 30CrMnSiA steel.

Design/methodology/approach

The microstructure, mechanical behavior and corrosion resistance of SLM 30CrMnSiA steel were studied by electrochemical test and immersion experiment.

Findings

The results showed that the microstructure of SLM 30CrMnSiA steel contained equiaxed fine (25.0 µm) ferrite and lamellar pearlite. The tensile strength of SLM 30CrMnSiA steel under the process parameters is 1,447 MPa and the elongation is 7.5%. As the immersion/salt spray test time increased to 15 days/48 h, corrosion mainly occurred in the local position of the sample and corrosion resistance decreased. When the immersion/salt spray test time increased to 30 days/168 h, the corrosion production covered the surface of the samples and the corrosion resistance increased.

Originality/value

The paper can guide the application andin siturepair for low-alloy steel by additive manufacturing.
Influence of national culture on knowledge management process: literature review and research agenda
Authors: Goswami Anil Kumar , Agrawal Rakesh Kumar , Goswami Meghna
Published: November 2020

Purpose

The purpose of this study is to explore, understand and investigate the relationship between national culture and knowledge management (KM) process.

Design/methodology/approach

This study is based on systematically and objectively capturing the contents of extant research papers published by researchers in this area by using the literature review methodology.

Findings

The study demonstrates significant relationship between national culture and KM process. Further, it also provides directions for future research.

Practical implications

The study will help top management to understand and appreciate the impact of national culture on KM process in organization, where people from different nations are working together. The management may apply appropriate organizational interventions to manage people of different national cultures in effective manner and effective utilization of knowledge of the organization through KM process. This paper will be considered as a quick reference and resource for anyone interested in this area.

Originality/value

This study is a comprehensive literature review of influence of national culture on KM process. Further, it also sets the research agenda for future researchers.
Outsourcing and reverse supply chain performance: a triple bottom line approach
Authors: Agrawal Saurabh , Singh Rajesh Kumar
Published: November 2020

Purpose

Outsourcing has become a strategic decision for most of the organizations in the present context of globalization and circular economy. The objective of proposed study is to empirically investigate the relationship between the outsourcing benefits and triple bottom line (TBL)-based performance of reverse supply chain (RSC) comprising of economic, environmental and social factors.

Design/methodology/approach

In the present study, the partial least square path approach of structural equation modeling has been applied for testing hypotheses. A questionnaire was developed for collecting the information and responses from the experts of electronics industry, India. Measurement models were tested for ensuring the fitness of data for further applying partial least square path approach of SEM.

Findings

The results provide insightful information on outsourcing and RSC performance. It reveals that outsourcing decisions are important and have great influence on the economic, environmental and social performance of RSC.

Research limitations/implications

The study will provide useful guidance to the organizations for outsourcing decisions. One of the limitations of the study is that it has considered data collected from the Indian electronics industry. Therefore, results may not be generalized.

Originality/value

The third-party service providers have core competencies, and they are the experts of providing RSC services. It is also apparent from the exploration of past research and theoretical background that there are limited number of studies focusing on the impact of outsourcing decisions in RSC performance specifically from the TBL perspective. Hence, the proposed study is an effort to explore the impact of outsourcing RSC activities on the performance of RSC from a sustainability perspective.
Impact of the load angle on magnetic radial pressure and torque ripple of a low power PMSM with trapezoidal control
Authors: Uygun Emre , Hecquet Michel , Tounzi Abdelmounaïm , Depernet Daniel , Lanfranchi Vincent , Bruno Serge , Tollance Thierry
Published: November 2020

Purpose

This paper deals with the study of the influence of the phase shift between currents and back-electromotive forces (back-EMF) on torque ripple and radial magnetic forces for a low power synchronous machine supplied with 120 degrees square-wave currents. This paper aims to establish a good compromise between efficiency, harmonics of torque and harmonics of radial forces at the origin of the electromagnetic noise.

Design/methodology/approach

Based on a finite element approach, torque and magnetic pressure harmonics versus space and frequency are evaluated for different angle values. The evolutions of the different harmonics against the load angle are analyzed and compared to those of experimental measurements.

Findings

Depending on the load torque, field-weakening or field-boosting can be used to reduce current harmonics contributing the most to the radial magnetic forces responsible for the noise. Besides, a compromise can be found to avoid deteriorating too much the performances of the machine, thus being suitable with an industrial application.

Research limitations/implications

This study concerns low power permanent magnet synchronous machines with concentrated windings and driven with a trapezoidal control, while having sinusoidal back-EMF.

Originality/value

The use of a simple mean and suitable with a large-scale manufacturing industry to reduce the identified electromagnetic-borne noise of a specific electric drive makes the originality.
On accuracy of a mutually coupled ladder network model high-frequency parameters identification for a transformer winding using gray wolf optimizer method
Authors: Chanane Abdallah , Belazzoug Messaoud
Published: November 2020

Purpose

It is not a secret that the identification of the high-frequency ladder network model (LNM) parameters for the transformer winding is a crucial task. This paper aims to present the application of one of the latest swarm intelligence algorithms, namely, gray wolf optimizer (GWO) for the identification of the high-frequency LNM parameters for the transformer winding.

Design/methodology/approach

The physical realizability of a unique ladder network is ensured and it is based on the frequency response analysis and some terminal measurements of a transformer winding.

Findings

The test results on a real transformer winding indicated that the identified model, which is improved and detailed, is superior in terms of representing the physical behavior of the transformer winding in high frequency. The efficiency and the superior capabilities of the proposed GWO method are demonstrated by comparing the later with recent algorithms, such as particle swarm optimization-simulated annealing and crow search. Results show that the proposed GWO is better in terms of optimal solution and fast convergence.

Practical implications

The identified LNM model is mutually coupled and able to reflect the physical behavior of the transformer winding in high frequency; therefore, it is more reliable for the diagnosis and analysis.

Originality/value

Contribution has been offered for the identification and the diagnosis of the transformer winding, using robust algorithms for future research.
Revenue from contracts: cash vs accrual
Authors: Mohanty Biraj Kumar , Routray Saroj Kumar
Published: November 2020

Learning outcomes

The case provides an insight on the provisions of the IND AS 115 (largely converging with IFRS 15), financial impact of alternative accounting practices and dynamics of a revenue recognition decision. MBA students can use the knowledge derived from the case at their workplace when they encounter accounting of “revenue from a contract with customers”.

Case overview/synopsis

Saifudin Rehman, one of the promoter of Suprajeet Corporation (SUC) had been engaged in electrical installation contract business. The firm had been doing well in the field of small contracts and was having steady growth. People in the firm were also quite acquainted with the kind of contracts they were doing. However, Saifudin always wanted to get into a big contract business. For getting into big installation contracts, the corporation needed more working capital and needed to satisfy the criteria of having a high amount of turnover in the preceding year. The case will be looked into from the perspective of accounting procedure to see the possibility of increasing the revenue by changing the method of accounting in relation to revenue recognition. The case provided the opportunity to evaluate the benefits and the costs involved in changing the accounting method in SUC.

Complexity academic level

Commerce Graduates and MBA I.

Supplementary materials

Teaching notes are available for educators only.

Subject code

CSS 1: Accounting and Finance.
B2B or B2C dilemma in maintenance industry: UrbanKare
Authors: Verma Rajeev , Kothapalli G. K. Murthy , Kumari Ranjani
Published: November 2020

Learning outcomes

The learning outcomes are as follows: assessing the changing trend in the needs of the customer, leading to evolution of new types of businesses in the urban areas. Deep understanding of household service industry and its future. Assessing the skills and capabilities required to become an entrepreneur and follow entrepreneurship. Understanding the aggregator, two-sided business model prevailing in the market. Understand the concept of business-to-business (B2B), business-to-consumer (B2C) business model in household industry.

Case overview/synopsis

This case study is about two first-generation entrepreneurs from India who started a new innovative service delivery platform, UrbanKare with a vision to organize the household maintenance services industry. The company was founded in 2016 with a seed capital support of the State Government. The idea behind this initiative was to provide customers a professional, reliable and convenient household repair and maintenance services at their fingertips. The biggest challenge they were facing was that of aggregation of service providers (skilled workforce) and maintaining the service quality in the context of B2B and B2C service provision.

Complexity academic level

PG level courses – Industrial Marketing Startup and Business Entrepreneurship.

Supplementary materials

Teaching notes are available for educators only.

Subject code

CSS 8: Marketing.
An ontology-improved vector space model for semantic retrieval
Authors: Tang Mingwei , Chen Jiangping , Chen Haihua , Xu Zhenyuan , Wang Yueyao , Xie Mengting , Lin Jiangwei
Published: November 2020

Purpose

The purpose of this paper is to provide an integrated semantic information retrieval (IR) solution based on an ontology-improved vector space model for situations where a digital collection is established or curated. It aims to create a retrieval approach which could return the results by meanings rather than by keywords.

Design/methodology/approach

In this paper, the authors propose a semantic term frequency algorithm to create a semantic vector space model (SeVSM) based on ontology. To support the calculation, a multi-branches tree model is created to represent the ontology and a set of algorithms is developed to operate it. Then, a semantic ontology-based IR system based on the SeVSM model is designed and developed to verify the effectiveness of the proposed model.

Findings

The experimental study using 30 queries from 15 different domains confirms the effectiveness of the SeVSM and the usability of the proposed system. The results demonstrate that the proposed model and system can be a significant exploration to enhance IR in specific domains, such as a digital library and e-commerce.

Originality/value

This research not only creates a semantic retrieval model, but also provides the application approach via designing and developing a semantic retrieval system based on the model. Comparing with most of the current related research, the proposed research studies the whole process of realizing a semantic retrieval.
The fate of traditional schools in a context of educational modernization: the case of Si-shu in China
Authors: Jiang Chunjiao , Mao Pengcheng
Published: November 2020

Purpose:

The purpose of this paper is to examine how Si-shu, a traditional form of local, private education grounded in classical instruction, responded to the rapid modernization of education during the late Qing dynasty and early Republic of China and to explain why these schools, once extraordinarily adaptable, finally disappeared.

Design/methodology/approach:

The authors have examined both primary and secondary sources, including government reports, education yearbooks, professional annals, public archives, and published research to analyze the social, political and institutional changes that reshaped Si-shu in the context of China's late-19th- and early-20th-century educational modernization.

Findings:

Si-shu went through four stages of institutional change during the last century. First, they faced increased competition from new-style (westernized) schools during the late Qing dynasty. Second, they engaged in a process of intense self-reform, particularly after the Xinhai Revolution of 1911. Third, they were marginalized by the new educational systems of the Republic of China, especially the Renxu School System of 1922 and the Wuchen School System of 1928. Finally, after the foundation of the People's Republic of China in 1949, they were considered remnants of feudal culture and forcibly replaced by modern schools.

Originality/value:

This paper brings hitherto unexplored Chinese sources to an English-speaking audience in an effort to shed new light on the history of traditional Chinese education. The fate of Si-shu was part of the larger modernization of Chinese education – a development that had both advantages and disadvantages.
Economic assessment of the Igbo entrepreneurship model for entrepreneurial development in Nigeria: evidence from clusters in Anambra state
Authors: Ekesiobi Chukwunonso , Dimnwobi Stephen Kelechi
Published: November 2020

Purpose

This study presents an economic investigation of the entrepreneurship practise of the Igbos of South-Eastern Nigeria. It is intended to deepen entrepreneurial development and employment generation in the country. This study also provides empirical support to situate the Igbo entrepreneurship model (IEM) among existing entrepreneurship literature, particularly for research in developing countries.

Design/methodology/approach

The study adopts a quantitative approach to examine 1,187 responses carefully drawn from the Onitsha and Nnewi business clusters in Anambra state. In addition to descriptive demonstrations, the Propensity Score Matching (PSM) technique is employed to estimate the effects of treatment on the treated by pairing treatment and control units with similar attributes on the propensity score and other likely covariates. Specifically, the PSM is used to perform a counterfactual analysis of the effect of the entrepreneurship model on business outcomes by examining participants and non-participants in the IEM.

Findings

The key findings of the study indicate that entrepreneurs who participated in the IEM have higher business survival rate, business growth rate and access to trade and informal credit, while non-IEM entrepreneurs have better access to formal credit source than the IEM graduates.

Research limitations/implications

Generalisation of results can be limited since the study is based on responses of samples drawn from two clusters (Onitsha and Nnewi) in Anambra State, South-East Nigeria. The clusters, though situated in Igbo land, are not the only Igbo business locations in the South-East region and the rest of the country. However, with the larger number of the respondents and synchronisation with existing literature in this subject area guarantee the robustness and applicability of the study findings.

Originality/value

The novelty of this study rests on its pioneering attempt to empirically examine how the IEM can drive entrepreneurial development in Nigeria. The authors also distil lessons for evidenced-based replication of the model to provide a sustainable employment channel for the country. The study posits, among other things, that the IEM can be a veritable approach for enterprise development and youth employment in Nigeria.
Interorganizational cooperation and eco-innovation: a literature review
Authors: Pereira Rafael Morais , MacLennan Maria Laura Ferranty , Tiago Eliane Fernandes
Published: November 2020

Purpose

The presentation of the specificities inherent in the adoption of the cooperation practices for the eco-innovation development is sometimes fragmented and superficial in the literature. So, the purpose of this paper is to analyze how the literature has studied the association between interorganizational cooperation and the development of eco-innovation, for the developing a framework with the different faces of this connection.

Design/methodology/approach

To achieve the proposed objective, the authors conducted a literature review through the Web of Science database. The selected manuscripts were analyzed from the following categories: Why to cooperate?, What is cooperation?, How to cooperate?, Who to cooperate with?, How much is it worth to cooperate?, Where does cooperation take place?, When to cooperate?, and So what?.

Findings

Given the proposed objective, as a general aspect highlighted, the analyzed articles revealed that interorganizational cooperation has been presented as relevant for the development of eco-innovations. Thus, cooperation on their different faces allows companies to overcome resource constraints, even partially, while facilitating the development of different types of ecological innovations as costs and risks are reduced.

Originality/value

The theoretical contribution is expected to be the proposition of a framework capable of systematizing several specificities, including the antecedents and motivations, definitions and cooperation types, cooperation partners, important conditions that highlight how much cooperation is worth, where and when cooperation occurs and, finally, the main insights of this association, to guide future studies.
Lessons on a novel integration approach of emerging market acquisitions in developed countries
Authors: Figueira Sandra , Torres de Oliveira Rui , Rottig Daniel , Spigarelli Francesca
Published: November 2020

Purpose

This paper constitutes an explorative study into post-acquisition implementation of emerging market acquisitions in developed countries. More specifically, the study aims to better understand how low capability Chinese firms are able to capture value when acquiring high-capability targets in developed countries through a novel post-acquisition integration approach. In so doing, we set out to contribute to the literature on, and managerial insights into, the factors that determine the success of emerging market acquisitions, in general, and the context-specific use of post-acquisition implementation approaches, in particular.

Design/methodology/approach

The study follows a qualitative analysis and multiple case study design based on a phenomenon-based research approach. Data and information were collected through semi-structure executive interviews, observations, secondary sources, company report and media accounts.

Findings

Based on institutional theory, this study develops a conceptual framework for a tacit value approach toward the integration of acquisitions of developed market targets by emerging market acquirers.

Originality/value

The proposed tacit value approach of post-acquisition integration, which refers to the creation of intangible value over time, differs from the explicit value approach that is associated with the transaction-cost literature and more focused on the creation of tangible value in the short-term.
Developing a practical methodology to improve the health-care services: studying a neonatal intensive care unit case in Oman
Authors: Al-Hinai Nasr , Shamsuzzoha Ahm
Published: November 2020

Purpose

This study aims to develop a practical methodology to identify possible areas of improvements as well as exploring how to improve the health-care staff flow within a selected department in a hospital.

Design/methodology/approach

It focuses on showing how to properly study and analyze the health-care services and processes practiced at a selected department within a hospital. For this, several techniques like non-value-adding activities, time motion study, spaghetti diagram, layout analysis, etc. are used.

Findings

To test the proposed methodology, a neonatal intensive care unit (NICU) of a hospital in Oman was considered as a case study. The study revealed that this unit has several potential improvements capabilities. Further, this study also discussed possible areas of improvements of this case unit and suggested how such improvements can be implemented.

Originality/value

Several possible improvements are suggested and are discussed with the hospital authority, which can be clarified as the re-layout of the NICU rooms, reorganization of the store to improve the staff flow, increase the work efficiency, introduction of Help Us Support Healing policy, etc., which can enhance the entire operational system at the studied NICU.
Service design for intelligent exhibition guidance service based on dynamic customer experience
Authors: Lee Ching-Hung , Li Qiye , Lee Yu-Chi , Shih Chih-Wen
Published: November 2020

Purpose

A good customer experience means meeting the customer expectation. Thus, unexpected customer experience is usually a good point to initiate improvement or innovation for product or service design. Attempting to enhance the customer experience in the customer journey, this study aims to demonstrate a customer journey centred service design approach to receive the design requirements based on customers' needs and to use a systematic approach to generate solutions.

Design/methodology/approach

A holistic service design method named 3E model was proposed. It integrates customer experience journey map (CXJM), the theory of inventive problem solving (TRIZ) and service assembly and service replacement mechanism into three design stages. In stage 1, CXJM is enhanced with emotional range analysis to identify the customer pain points as well as customers' requirements (CRs) in exhibition, tourism and hotel sectors for initializing service design. Stage 2 investigates the specific design requirements (DRs) of the smart exhibition system and the contradictions. Then, the innovative principles were analyzed. In Stage 3, expected exhibition service system was designed.

Findings

The new service system which named the smart expo system based on information and communication technology (ICT) is proposed. It consists of “Tourism Link assists”, “i-Kaohsiung hotel service center”, “Smart AEC” and “O2O e-tickets”.

Originality/value

The proposed 3E model builds a systematic and coherent design method for the smart exhibition service area. It provides the linkage and action-oriented guidance from customer pain points, service parameters, innovative principles to solutions.
Analysts’ forecasts between last consensus and earning announcement date
Authors: Zhang Weiqi , Ha Huong , Gay Hui Ting Evelyn
Published: November 2020

Purpose

Thomson financial database reports a monthly consensus measure of analysts’ forecasts in the third week of every month, and firms’ earnings announcement dates are usually different from the last consensus calculation date. Thus, there is a gap between the last consensus calculation date and the earnings announcement date of firms. This study aims to address the question: “Do analysts issue forecasts that are slightly higher than the consensus number to increase the accuracy of their forecasts?”

Design/methodology/approach

This study is based on a sample of 91,172 quarterly earnings forecasts of various firms from 1990 to 2007 made between the last consensus calculation date and quarterly earnings announcement date. Descriptive statistics and statistical tests were used to analyze the data.

Findings

The findings propose that contrary to expectation, analysts’ forecasts between the last consensus calculation date and earnings announcement date are smaller than the consensus number. Also, the forecasts made between the last consensus and earnings announcement date is not as informative as forecasts made at other times as they could merely reflect the analysts’ herding behavior resulting from their career concerns.

Originality/value

This study provides a link between the literature that studies firms’ meet or beat analysts’ earnings phenomenon and analysts’ forecast decision-making context. This study also provides useful implications for the literature on the information content of analysts’ forecasts.
The effects of tourist incivility, job stress and job satisfaction on tourist guides' vocational commitment
Authors: Akgunduz Yilmaz , Eser Seckin
Published: November 2020

Purpose

This empirical study explored how tourist incivility, job stress and job satisfaction affect tourist guides' vocational commitment.

Design/methodology/approach

Data were collected via a questionnaire on a convenience sample of tourist guides during February–March 2018. A total of 172 valid questionnaires were collected, of which 100 were online and 72 face-to-face. The hypotheses were tested through multiple regression analyses.

Findings

The results show that job stress reduces both the affective and normative commitment of tourist guides whereas tourist incivility only reduces their normative commitment. The results also show that job satisfaction increases their affective commitment.

Practical implications

The results show that vocational commitment of tourist guides can be strengthened when job stresses are reduced, they are faced with less incivil behaviors and job satisfaction increases. Tour operators and travel agency managers can implement managerial practices that will reduce the job stress of tourist guides and increase job satisfaction. At the same time, it can be ensured that tourist guides develop a positive attitude toward their profession by supporting the legalization and implementation of regulations that protect from incivil tourist behavior.

Originality/value

Although both job stress and job satisfaction have received past research attention, no research has studied them in an integrated form with tourist incivility and vocational commitments of tourist guides. In this study, it is predicted that tourist incivility and job stress both affect the job satisfaction and vocational commitment of tourist guides. Conducting such a study of tourist guiding is important because the literature survey reveals that only very limited research has been done into the work of this profession.
(Un)affirming assimilation: depictions of dis/ability in health textbooks
Authors: Deckman Sherry L. , Fulmer Ellie Fitts , Kirby Keely , Hoover Katharine , Mackall Abena Subira
Published: November 2020

Purpose

In light of the systemic and pervasive nature of ableism and how ableist ideology structures – or limits – educational opportunities, this paper aims to contribute to the ongoing conversation within the field of multicultural education regarding how to meaningfully include dis/ability in K-12 curricula.

Design/methodology/approach

This paper explores how elementary and middle school health textbooks from two prominent publishers in the USA portray dis/ability through quantitative and qualitative content analysis methods of 1,468 images across texts.

Findings

Findings indicate that the majority of the textbook portrayals of dis/ability tacitly forward assimilationist ideals. Specifically, the textbooks assume and speak to a normatively-abled reader, pointing out those with dis/abilities as different from the reader. Additionally, mainstream or normative markers are provided as evidence of success and those with dis/abilities who have been successful as such are positioned as overcoming their limitations.

Practical implications

Such portrayals stifle the possibility of social transformation by reinforcing and privileging dominant, ableist views. Therefore, teachers are recommended to take steps that might counter such messages in curricular materials and teacher educators are called on to support these efforts.

Originality/value

This paper extends the tradition of curricular analysis as one of the first studies to examine the portrayals of dis/ability in US health textbooks and offer practical implications for educators.
Australian silo art: creative placemaking in regional communities
Authors: Green Amelia
Published: November 2020

Purpose

This paper aims to explore the capacity of Australian silo art from a creative placemaking perspective. The paper also takes up this case as fertile ground for probing into the complexity of creative placemaking.

Design/methodology/approach

The case study approach is exploratory, drawing on public documents and media sources to thematically (i.e. qualitatively) analyse the factors, actors and processes that pertain to how Australian silo art can contribute towards empowering communities, activating everyday spaces and, ultimately, making socially connected and resilient places.

Findings

Each theme encapsulates a particular interplay: (1) physical space – social place, (2) past – present – future place, (3) bottom-up – top-down energies, (4) residents – tourists, (5) urban – nonurban place and (6) material – digital place.

Research limitations/implications

Rather than proffering conclusions about the current impact of silo art on local communities, the paper illuminates the practical workings of silo art as a potential form of creative placemaking. Additionally, thinking of creative placemaking in terms of ongoing interplays could stimulate and expand knowledge and practice in this domain.

Originality/value

This paper initiates and charts a course for a rigorous and critical investigation into silo art as a substantive cultural and artistic phenomenon and a meaningful chapter in regional arts and creative placemaking in Australia. The interplays distinguished provide an additional basis for probing further into the many layers and overall complexity of creative placemaking.
Effect of gratification on user attitude and continuance use of mobile payment services: a developing country context
Authors: Alhassan Muftawu Dzang , Kolog Emmanuel Awuni , Boateng Richard
Published: November 2020

Purpose

This study aims to investigate the gratifications driving the attitude and continuance use of mobile payment services in developing country context, such as Ghana. Also, the moderating effect of income and education on gratifications and attitude of users is explored.

Design/methodology/approach

Data was collected from conveniently sampled 361 users of mobile payment services in Ghana. A questionnaire, which mainly contains five-point Likert scale questions, was used to collect the data. The study adopted the Uses and Gratification (U&G) theory, where income and education were used as moderating factors. The data was analysed with SmartPLS for Structural Equation Modelling.

Findings

Among the other factors from the U&G theory, integrative, ease of use and usefulness gratifications were found to significantly influence attitude towards the use of mobile payment services in Ghana. In addition to this finding, user attitude significantly influences the continuance use intention of mobile payment services. Furthermore, the study revealed various effects of the moderating factors. These findings suggest that promoting mobile payment technology inclusiveness by creating a favourable environment would enhance the use of mobile payment services in Ghana.

Research limitations/implications

Given that this study was conducted in Ghana, a developing country, it is difficult to generalize the results to encompass the developed economies. In future, similar research should compare the developed and developing economies by considering culture as a moderating effect.

Practical implications

This study intends to provide information on the gratifications that drive the attitude and continuance use of mobile payment services in Ghana. The findings seek to augment mobile money service providers’ capabilities by providing them with an understanding of user gratification experience on mobile payment services. Additionally, the study will serve as a guide to policymakers in the government, telecommunication companies and mobile banking providers, to improve customer intimacy and gratification through their user behaviour.

Originality/value

Previous studies on user gratification have primarily focussed on the functional benefits derived from mobile payments and how they influence the service’s adoption. This study has contributed to literature by considering both the functional and non-functional benefits of mobile payment in developing country context. To the best of the authors’ knowledge, this study is the first to consider income and education as moderating variables to study the gratification levels of mobile payment users in Ghana and among few in Africa.
Religiosity at the top: does it interact with accounting expertise to limit real earnings management?
Authors: Baatwah Saeed Rabea , Al-Qadasi Adel Ali , Al-Ebel Abood Mohammad
Published: November 2020

Purpose

Research investigating the association between religiosity and earnings management has concentrated on accruals-based earnings management, relying heavily on society’s religiosity, but it has neglected the interaction between religiosity and formal monitoring mechanisms. This study aims to examine how the religiosity and accounting expertise traits of top leaders are associated with real earnings management (REM) and how they interact to eliminate these practices.

Design/methodology/approach

Using a sample of 943 year-observations from more religious settings, this paper collects data for four measures of REM, and for religiosity and accounting expertise of audit committee (AC) chair and chief executive officer (CEO). Multivariate regression is used to test the study hypotheses.

Findings

The findings are consistent with the predictions that religious top leaders are not associated with lower REM, while top leaders with accounting expertise, in some cases, are associated with lower REM. This paper also finds that a leader with religious belief and accounting expertise dramatically lowers REM. These findings are robust under a battery of sensitive analyzes. In an additional analysis, this paper observes the interaction effect between these two traits is strengthened if the board chair is religious, and persists even for larger firms or those with a highly concentrated ownership structure.

Originality/value

The paper provides evidence that may serve a variety of decision-makers. It is the first to show that the interaction between religiosity and expertise is crucial in curbing REM. It also provides the first evidence for the role of the AC chair in relation to REM.
Female board directorship and earnings management
Authors: Mnif Yosra , Cherif Imen
Published: November 2020

Purpose

This paper aims to examine the impact of female board directorship on the extent of earnings management.

Design/methodology/approach

The research hypotheses have been tested using both univariate and multivariate analyzes based on a sample of 198 firm-year observations from closely-held family firms listed on the SBF 120 over the period 2010–2018.

Findings

The empirical results first indicate that female board participation reduces the level of earnings management. When looking at women positions in the companies’ boardrooms, the authors reveal that the negative linkage between female board directorship and earnings management remains constant for independent female directors while the opposite holds for their family-affiliated counterparts. Further, the gender quota reform is shown to mitigate the adverse relationship between gender-diverse corporate boards and the extent of earnings management. These results seem sound, as they hold unchanged for the several measures of, both, boardroom gender diversity and earnings management used in the empirical study. In a supplementary analysis, the authors provide evidence that the association between the presence of women directors on the companies’ boards and earnings management depends, in a different way, on the size of the audit firm in a joint auditing context.

Originality/value

The country and the period considered in this paper are noteworthy characteristics that enhance the value of this research. The present study is relevant because it examines the relationship between female boardroom participation and earnings management using a homogeneous sample of family-owned and -managed companies within which shareholders and board members share identical motives for manipulating earnings in one of the leading countries in the world with regard to family ownership dominance (i.e. France). Moreover, this paper is considered to be very timely, as it explores, contrarily to previous related studies, the years following the implementation of a mandatory gender quota reform in one of the less available countries, to date, that have amended a gender quota law. To the knowledge, besides France, there are a few markets (Norway, Belgium, Finland and Iceland) that have implemented such legislation.
Impact of cause-affinity and CSR fit on consumer purchase intention
Authors: Sen Gupta Sudipta , Wadera Deepti
Published: November 2020

Purpose

This paper aims to ascertain Indian consumers’ corporate social responsibility (CSR) perceptions; an affinity for stipulated causes and perceived fit between cause and industry in the current mandatory CSR era in India.

Design/methodology/approach

Primary data was collected through an online survey from 1,251 consumers via quota sampling and snowballing, across 36 Indian cities.

Findings

The findings indicate no skepticism, positive CSR support and company evaluation. Indian consumers have the greatest affinity for environmental protection. Segments of socially, environmentally and culturally conscious consumers were found. Under quasi-experimental conditions of CSR fit and cause-affinity, positive purchase intention is exhibited across fast-moving-consumer-goods sectors; in which case CSR perceptions cease to have a significant impact on purchase intention.

Research limitations/implications

This result contributes to understanding Indian consumers’ perspective in the mandatory CSR era and adds to the literature on strategic CSR and communication by segmenting consumers by cause affinity.

Practical implications

CSR practitioners could align with consumer-relevant causes that fit with their company’s core business, as controllable initiatives, instead of depending on positive, but less controllable, CSR perceptions of consumers. Implications of the findings on CSR policymaking by the government are also discussed.

Social implications

The mandatory CSR law has been viewed as a burden by corporate India. This research implies that it may be possible to look at it as an opportunity for strategic CSR, to create a win-win situation for both business and society.

Originality/value

One of the first studies on cause-affinity and CSR fit among Indian consumers using the government stipulated list of causes.
Challenging behaviour and offending behaviours
Authors: Boer Harm , Iyer Anupama
Published: November 2020

Purpose

The purpose of this paper is to explore three main areas in relation to the interface between challenging behaviour and offending.

Design/methodology/approach

The first aim is to explore the labelling of behaviours as challenging or offending behaviour in the light of legal definitions, staff knowledge and beliefs and the mental capacity and mental health acts. The second is to explore challenging behaviour as a risk factor for offending in people with Intellectual Disability (ID).The third aim is to discuss the challenging behaviour as a barrier to discharge from secure services.

Findings

There is limited research suggesting that challenging behaviour such as physical aggression can lead to longer stay in forensic services, and this warrants further research.

Originality/value

This paper aims to promote discussion about the interface of offending and challenging behaviour in people with IDs and to promote best practice.
Uses and gratifications sought by pre-adolescent and adolescent TikTok consumers
Authors: Bucknell Bossen Christina , Kottasz Rita
Published: November 2020

Purpose

The purpose of this paper was to explore the uses and gratifications sought by the primary target market (pre-adolescent and adolescent groups) of a new social media site, TikTok. The paper also sought to identify how much of a role the motivations of self-expression, social recognition and fame-seeking (important considerations within adolescent psychology development) played in the use of this particular social networking sites (SNS).

Design/methodology/approach

Following meticulous sampling procedures, ensuring national representation and stringent ethical practices, self-completion questionnaires were sent to pupils at 60 schools in the five key administrative regions of Denmark. The data was examined using analysis of variation tests, followed by a two-step cluster analysis using the log-likelihood method.

Findings

The findings indicated that passive consumptive behaviours were prevalent among both pre-adolescent and adolescent groups and that the gratification of entertainment/affect was the primary driver behind all behaviours: passive consumptive, participatory and contributory. Pre-adolescent groups were more active and heavier users of TikTok than were adolescents. In line with adolescent psychology theories, the authors found that contributory behaviours were motivated by a wish to expand one’s social networks, by fame-seeking, self-expression and identity-creation needs.

Social implications

Pre-adolescent consumers are heavier users and interact more with the TikTok SNS than adolescent consumers, including in relation to seeking out new social networks. This is potentially of great concern as children are less likely to understand the hidden dangers of online predatorial and privacy issues.

Originality/value

The authors extend their understanding of the contributory functions of SNS. Motivations of fame-seeking, self-expression and social recognition are key to understanding the uses and gratifications of TikTok consumers, especially during the adolescent years; contrary to scholarly assertions that these motives are often unconscious, the sample of this study assertively and explicitly confirmed these needs. A further novel insight of this study was that both the gratifications of relationship building and relationship maintenance were sought out via the contributory, rather than the participatory function of TikTok.
Maria Mirabilis: Beholding Mary in the Miracles†
Authors: Waters Claire M.
Published: November 2020

In medieval miracles of the Virgin Mary that feature images, gazing at Mary and being seen by her can shape or change the identity of the miracle's protagonist. Such miracles often feature figures who have the potential to be adult male Christians but do not yet hold that status; they are transformed by their encounters with the malleable materiality of Marian images. Narratives of a Muslim devoted to a Marian statue and an English child who has to have an image of the Crucifixion explained to him show how questioning the nature of such images, and their material implications, could lead to belief. The widely popular story of “The Jewish Boy” extends the power of the image to suggest that merely looking upon it without understanding is sufficient to create a circuit of likeness and recognition that ultimately leads to conversion. In such miracles, an ostensibly surface‐oriented or simplistic mode of religious devotion engages with gendered bodies in powerfully transformative ways that touch on complex theological issues.