bluuebunny/crossref_metadata_2025 huggingface dataset:
Reliable IoT-based Health-care System for Diabetic Retinopathy Diagnosis to defend the Vision of Patients
Authors: Janakiraman Sengathir , M. Deva Priya , A. Christy Jeba Malar , S. Karthick , P. Anitha Rajakumari
Published: February 2021

Purpose

The purpose of this paper is to design an Internet-of-Things (IoT) architecture-based Diabetic Retinopathy Detection Scheme (DRDS) proposed for identifying Type-I or Type-II diabetes and to specifically advise the Type-II diabetic patients about the possibility of vision loss.

Design/methodology/approach

The proposed DRDS includes the benefits of automatic calculation of clip limit parameters and sub-window for making the detection process completely adaptive. It uses the advantages of extended 5 × 5 Sobels operator for estimating the maximum edges determined through the convolution of 24 pixels with eight templates to achieve 24 outputs corresponding to individual pixels for finding the maximum magnitude. It enhances the probability of connecting pixels in the vascular map with its closely located neighbourhood points in the fundus images. Then, the spatial information and kernel of the neighbourhood pixels are integrated through the Robust Semi-supervised Kernelized Fuzzy Local information C-Means Clustering (RSKFL-CMC) method to attain significant clustering process.

Findings

The results of the proposed DRDS architecture confirm the predominance in terms of accuracy, specificity and sensitivity. The proposed DRDS technique facilitates superior performance at an average of 99.64% accuracy, 76.84% sensitivity and 99.93% specificity.

Research limitations/implications

DRDS is proposed as a comfortable, pain-free and harmless diagnosis system using the merits of Dexcom G4 Plantinum sensors for estimating blood glucose level in diabetic patients. It uses the merits of RSKFL-CMC method to estimate the spatial information and kernel of the neighborhood pixels for attaining significant clustering process.

Practical implications

The IoT architecture comprises of the application layer that inherits the DR application enabled Graphical User Interface (GUI) which is combined for processing of fundus images by using MATLAB applications. This layer aids the patients in storing the capture fundus images in the database for future diagnosis.

Social implications

This proposed DRDS method plays a vital role in the detection of DR and categorization based on the intensity of disease into severe, moderate and mild grades. The proposed DRDS is responsible for preventing vision loss of diabetic Type-II patients by accurate and potential detection achieved through the utilization of IoT architecture.

Originality/value

The performance of the proposed scheme with the benchmarked approaches of the literature is implemented using MATLAB R2010a. The complete evaluations of the proposed scheme are conducted using HRF, REVIEW, STARE and DRIVE data sets with subjective quantification provided by the experts for the purpose of potential retinal blood vessel segmentation.
Coping with prisons? COVID-19 and the functioning of the Polish prison system
Authors: Niełaczna Maria
Published: February 2021

Purpose

This paper aims to explain the phenomenon of low incidence of COVID-19 in Polish prisons. This paper addresses three questions: was the Polish prison system ready to respond to the threats posed by COVID-19; what action has it taken in this regard; and with what effect?

Design/methodology/approach

An analysis of the current condition of the Polish prison system was undertaken focusing on items that were the focus of prisoners’ complaints, the interventions of the Ombudsman and the bulletins of the Central Board of the Prison Service. This analysis has been juxtaposed with the opinions of experts in epidemiology and medicine and changes introduced in the law relating to prisoners.

Findings

During the COVID-19 epidemic – despite serious chronic problems in the Polish penitentiary system – the statistics indicated that 24 individuals were infected and no deaths occurred. When compared to the statistics of non-prison cases, this result is extremely low.

Research limitations/implications

Given the newness of the problem, the conflicts of different interests, the “double” isolation of prisons (penal and epidemiological) and the reluctance of the prison administration to provide information about what is happening behind prison walls, researchers must rely on statistics and subjective contacts with prisoners, for example, by investigating their complaints.

Practical implications

As a result of the research, the author believes that the transparency of institutions such as prisons should be ensured, primarily expressed in the provision of information to both prisoners and the public relating to methods adopted to prevent epidemics in the context of prison and prisoners.

Originality/value

The value of this paper is to show how prisons have managed in a new, exceptional situation to balance the right to health and personal safety of prisoners and warders, with the right to contact with the outside world and humane living conditions in a closed and doubly isolated space. The findings presented will add value to the knowledge and effectiveness of the prison administration’s reaction and response to an emergency such as an epidemic.
Understanding alignment between lean and agile strategies using Triple-A model
Authors: Ahmed Waqar
Published: February 2021

Purpose

Integrating the lean (LSTs) and agile (ASTs) strategies to effectively create the competitiveness of the firm is always challenging for the strategy makers. This research aims to comprehend the behavior of these core strategies by using the Triple-A framework.

Design/methodology/approach

Data are gathered from the supply chain (SC) professionals serving in manufacturing firms through a structured questionnaire. Structured equation modeling (SEM) is performed to test the hypotheses on 257 valid responses.

Findings

The result of this study reveals a few key attributes about LST and AST while attempting to align and gain maximum benefit. One of the key findings is that an LST finds it difficult to create adaptability (ADP). But better alignment (ALN) among the market priorities and operational capabilities may improve the firm's competitive capabilities (FCCs).

Practical implications

This study posits various important insights for strategy decision makers, just for instance, it is advised to the operations managers that lean resources are usually never capable to adapt change but can be aligned with the market changes to create a competitive capability for the firm.

Originality/value

This is original research that has various useful insights for SC and operations strategy makers and also for the academic researchers as it reveals empirical evidence of the past key concepts.
Operational and policy efficiency: a comparison between public and private Indian banks
Authors: Kundu Sayantan , Banerjee Aditya
Published: February 2021

Purpose

This paper introduces the concept of policy efficiency of banks as their efficiency in implementing the government's policies. It further compares the Indian public sector banks (PSBs) and private sector banks (PVBs) on two efficiency paradigms, operational efficiency and policy efficiency.

Design/methodology/approach

A three-stage analysis is carried out on data collected for 19 PSBs and 16 PVBs for ten years. Non-radial DEA with slack-based measure (SBM) is used to obtain efficiency scores of the banks for the two efficiency paradigms. The efficiency scores and the changes in efficiency and Malmquist index are further analysed by Tobit regression and seemingly unrelated regression (SUR) models.

Findings

PVBs are found to be more operationally efficient than PSBs. On the contrary, PSBs are found to be more policy efficient. Among the PSBs, the older and larger banks performed better in both the paradigms. Though Indian banks have become more operational and policy efficient over the years, the rate of improvement is slowing down.

Practical implications

Results imply that evaluating banks, especially PSBs, only on their operational efficiency is myopic. Their efficacies must also be measured by the roles they play on social and policy front. The loss of efficiency of Indian PSBs in a competitive environment should provoke thoughts of reforms. The study suggests that the proposed merger of PSBs to form large banks might be fruitful.

Originality/value

The study contributes to the literature by introducing the measure of policy efficiency. It shows that the Indian PSBs are indispensable as vehicles of government policy implementation.
The nexus between organisational culture and knowledge sharing in a government department in Botswana
Authors: Osupile Kakale , Makambe Ushe
Published: February 2021

Purpose

Due to its complex nature and influence, an inappropriate organisational culture can be a strong impediment to effective knowledge sharing in an organisation, yet a suitable culture enhances organisational effectiveness. The aim of this study was to elucidate the role of organisational culture in facilitating knowledge sharing in a selected government ministry in Botswana. The role of people, collaboration, trust and rewards was explored to explicate their influence on knowledge sharing.

Design/methodology/approach

A descriptive survey design was adopted in which a questionnaire was administered to 127 respondents who were sampled from a population of 431 employees of the ministry based at the head office in Gaborone, with 97 questionnaires successfully completed and returned culminating in a 76.4% response rate.

Findings

The findings of the study exposed a significant and positive correlation between organisational culture and knowledge sharing in the government ministry covered in the study, although incidents of ineffective knowledge sharing were detected. Out of the four elements of organisational culture that were examined (people, collaboration, trust and rewards), the correlation analysis revealed a significant and positive relationship between the independent variables and the dependent variable in three of the four independent variables under study.

Originality/value

The study identified gaps in managing knowledge and proposed suitable measures which can add value to knowledge-sharing practices within the selected ministry and elsewhere. The findings of the study are critical as they enable the management at the ministry to develop capabilities for improving knowledge-sharing practices.
Impact of demographic, political and financial factors on municipal transparency: a dynamic panel approach
Authors: Brás Gonçalo Rodrigues , Dowley Kathleen M.
Published: February 2021

Purpose

This paper seeks to identify some of the most important drivers of Portuguese local government transparency in their activities over time. The recent literature on good governance has repeatedly identified transparency as central to promoting accountability, preventing corruption and mismanagement and stimulating greater civic engagement. As local government is the main provider of many primary services to the population, evaluating its transparency is especially relevant given that misconduct or maladministration will have a strong impact on the population's well-being. Given increased diffusion of European good governance norms and practices, the authors believe the Portuguese case to be relevant across the EU.

Design/methodology/approach

The authors develop a dynamic panel data model to evaluate the simultaneous influence of both political and contextual variables on the municipal transparency index (MTI) in 308 Portuguese municipalities during the period from 2013 to 2017.

Findings

The results suggest support for previous studies that found increased Internet enabled transparency in municipalities with low levels of indebtedness (per capita), are more highly populated, are governed by left-wing parties, demonstrating higher levels of financial efficiency. The urban/rural status, measured by population density, is not a significant predictor.

Originality/value

The paper seeks to confirm earlier analyses of these same data over a longer period of years to substantiate the validity of those findings. This is important especially in the context of the political variable, to demonstrate it was not necessarily a particular collection of left-wing mayors, but that the relationship holds over time, across administrations, because the dataset covers two election periods.
Modeling the enablers of project-based learning: an ISM-Fuzzy MICMAC approach
Authors: Kundu Goutam Kumar
Published: February 2021

Purpose

The objective of the paper is to identify and model the relevant enablers related to the issue of adoption and implementation of project-based learning (PjBL) in higher educational institutions.

Design/methodology/approach

The present study has developed an integrated model using interpretive structural modeling (ISM) and the Fuzzy Matrice d' Impacts Croises Multiplication Appliqué an Classement (FMICMAC) approach, which helps to identify and classify the important enablers and reveal the direct and indirect effects of each enabler on the PjBL implementation in higher educational institutions.

Findings

The paper has identified the key enablers and presented an integrated model using ISM and FMICMAC. The result shows that there exists a group of enablers having a high driving power and low dependence requiring maximum attention and strategic importance, while another group consists of those enablers that have high dependence and are the resultant actions.

Research limitations/implications

The study proposes a scientific way to model the relevant enablers to implementation of PjBL. This would help higher educational institutions to prioritize the enablers as these are hierarchically structured. The model is based on the experts' opinions, which may be biased, influencing the final output of the structural model.

Originality/value

Enablers are building blocks for the adoption of PjBL. The study presents an integrated model using ISM and FMICMAC to identify and categorize various key enablers of PjBL adoption in higher education institutions. The results will help higher educational institutions to focus on the right enablers for the successful implementation of PjBL in their programs.
Development and validation of DMAIC based framework for process improvement: a case study of Indian manufacturing organization
Authors: Kumar Pramod , Singh Dharmendra , Bhamu Jaiprakash
Published: February 2021

Purpose

The purpose of this paper is to develop and validate an extended Define-Measure-Analyze-Improve-Control (DMAIC) based framework through a case study of an Indian fasteners manufacturing organization.

Design/methodology/approach

Research methodology is established on the development of the existing DMAIC framework through an extensive literature review of 25 LSS/DMAIC based frameworks and discussions held with practitioners. This paper also depicts a case study of Indian manufacturing organization for validation of the developed framework.

Findings

The study proposed an extended DMAIC based framework for effective implementation of Lean Six Sigma (LSS) methodology. Furthermore, this framework has been implemented successfully in the Indian manufacturing organization and showed encouraging results. The in-house rejections of Nut Cylinder Head (NCH) were brought down to 966 from 2910 PPM and sigma level was improved by 0.40. The case organization has achieved significant improvements in the process capability, customer satisfaction, and cost savings of US$ 0.25 million in one financial year. Intangible benefits like improvements in employee's morale, communication, housekeeping and decision-making capabilities were also observed significantly.

Practical implications

The proposed DMAIC based framework has been implemented successfully in the Indian case organization, and the results will enable the policymakers, specifically practitioners, to strategically leverage the resources for successful implementation of the LSS in healthcare, aerospace, service sectors etc.

Originality/value

This research develops a DMAIC based framework which can be used to implement LSS effectively in different industries. Moreover, the pre (initial/introduction) and post (validation/verification) implementation phase provides the top management, an edge to think strategically into broader improvement areas.
A further approach in omnichannel LSQ, satisfaction and customer loyalty
Authors: Cotarelo Mitxel , Calderón Haydeé , Fayos Teresa
Published: February 2021

Purpose

The purpose of this research is to analyse the LSQ in the context of three different omni-channel purchasing scenarios while considering four dimensions (timeliness, availability, condition and return of the product) and to assess their impact on customer satisfaction and loyalty. In addition, an evaluation of the relationship between satisfaction and loyalty in the mentioned omni-channel scenarios is investigated.

Design/methodology/approach

A mixed two-phase research methodology is proposed: an initial qualitative analysis with six focus groups followed by quantitative research through surveys with a sample of 323 individuals. The proposed scales were tested for three purchase scenarios: “buy-online-ship-direct” (BOSD), “buy-online-pickup-in-store” (BOPS) and “buy-in-store-ship-direct” (BSSD). The data were analysed using partial-least squares structural equation modelling (PLS-SEM) techniques.

Findings

In an omni-channel context, the most important element of the logistics service deriving in satisfaction was timeliness for all the scenarios. The return-of-product dimension of LSQ was relevant for satisfaction in “ship-direct” scenarios, while the availability dimension was only relevant for customer loyalty in the BOPS scenario. Customer satisfaction had a positive impact on loyalty in the three purchasing scenarios.

Practical implications

These results might provide guidance to managers in order to improve not only logistics procedures and processes but also their relationships with their customers. Moreover, retailers need to account for return policies in ship-direct channels, prioritize punctuality and adapt delivery terms to ensure product availability.

Originality/value

This work represents a progress in LSQ research in the B2C omni-channel environment by extending its study to a previously untested purchasing scenario (BOSD) and including a fundamental and insufficiently explored dimension of the LSQ: the return.
The fierce urgency to create safe spaces for the heart in relation to sustainability
Authors: Livingstone Louise
Published: February 2021

Purpose

The paper aims to rediscover the subtle heart and discuss its importance in relation to conversations regarding sustainability.

Design/methodology/approach

Based on the imaginal approach of the author’s doctoral research, this paper is informed by the discourse of transpersonal psychology, attempting to open a space through which it becomes possible to perceive the heart differently.

Findings

This paper discusses the idea that knowledge as generated through the heart has been rendered subservient to knowledge generated through the mind/brain through a dominant/medical narrative (Bound Alberti, 2012). This means that the heart’s wisdom and the heart’s benevolent qualities cannot gain traction at the level at which decisions are made in society.

Research limitations/implications

While the heart is not unproblematic, and can carry notions of moral superiority, this paper is written as an appeal to create safe enough spaces to bring the heart back into conversation at the level of political discourse.

Practical implications

This paper suggests that it is the approach of the heart, the qualities and characteristics that the heart embodies, and the different way of being in the world that the heart makes possible, which could play an important role in guiding us towards a more sustainable world. When taken seriously, the heart offers a way of engaging with, and thinking about, ideas of relationship, wholeness and interconnection – all of which have been identified as important by numerous scholars in relation to engaging with global challenges (de Witt, 2016).

Social implications

This paper suggests that it is the approach of the heart and the different way of being in the world that the heart makes possible, which could play an important role in guiding humanity towards a more sustainable world.

Originality/value

Since the late 1900s, scholars have been calling for creative thinking in relation to engaging with the myriad of issues facing our planet, and this paper is written as a response to that call – creating a platform for the heart to speak and making a case for its importance in conversations relating to sustainability.
Life-course patterns of new working-class youth in Russia
Authors: Gavrilyuk Tatiana
Published: February 2021

Purpose

This article aims to explore the dominant normative patterns that establish the timing and order of life events, determining the desirable life strategies for working-class youth in modern Russia.

Design/methodology/approach

Exploring the interrelationship between new working-class studies and life-course studies, this research combines the consideration of life course as a structurally organised integrity with a phenomenological perspective on the study of life strategies. The empirical basis of research consists of a survey of 1532 young working-class representatives living in the Ural Federal District of Russia and biographical in-depth interviews with 31 of them.

Findings

The study resulted in persisting significance and values of traditional life-course structures while showing that the current social conditions do not allow for this life strategy to be fulfilled. Young workers choose adaptation and survival life strategies that restrict the realisation of their professional and cultural potential. The obtained data have confirmed the presence of some worldwide tendencies, such as the dispersion of events during transition to adulthood, a combination of schooling and full-time work and an earlier career start of working-class representatives.

Originality/value

The sequencing and timing of life-course events of Russian working-class youth is an original research topic. The present study proposes and substantiates the notion of the new working class and criteria for its definition.
Evaluating cognitive processing and preferences through brain responses towards country of origin for wines: the role of gender and involvement
Authors: Pagan Karina Munari , Giraldi Janaina de Moura Engracia , Maheshwari Vishwas , de Paula André Luiz Damião , de Oliveira Jorge Henrique Caldeira
Published: February 2021

Purpose

This study aims to analyse the impact of the country of origin of wines on cognitive processing and preferences through brain responses for consumers from the perspective of gender and the level of involvement.

Design/methodology/approach

A wine tasting experiment was performed using electroencephalography (EEG). The sample consisted of 40 students from an important Brazilian university. In the first group, the participants tasted two glasses of wine with Brazilian then French origins. In the second group, the participants only tasted one glass of wine, without the origin information. The wine was the same in both groups and from Brazilian origin. Throughout the tasting process, participants had their brain responses recorded via the EEG.

Findings

The main findings suggest that the country of origin did not have a significant influence on cognitive processing or preferences for consumers in general, neither for women nor consumers of high involvement. For men, there was greater cognitive processing for Brazilian wines. However, there was no preference for men among the origins of wines. For consumers with low involvement, there was a difference in cognitive processing, presenting a greater value for Brazil and without origin information. Also, for low-involvement consumers, a greater preference for wine from France was seen.

Originality/value

This study presents a new contribution to the literature by analysing the cognitive processing and preferences through brain responses for consumers from the perspective of gender and the level of involvement.
Cultural influences on burnout: a Swedish–American comparison
Authors: Barker Gina G. , Volk Fred , Peters Clay
Published: February 2021

Purpose

The purpose of this study was to examine the possibility that culture influences burnout. Characterized by emotional, cognitive and physical exhaustion, burnout stems from chronic, unresolvable stress experienced when resources to meet demands are insufficient or inaccessible. This study investigated whether people in the US experience burnout differently than people in Sweden.

Design/methodology/approach

The relationship between demands and burnout was hypothesized to be mediated by perceived stress, role conflict and role ambiguity. Country was hypothesized to moderate these relationships. Data collected through surveys from Swedish and American participants were analyzed using a process macro model.

Findings

The results showed demands as positively related to burnout. This relationship was mediated by perceived stress and the mediation was moderated by country with a stronger effect for Swedes. The relationship between demands and role conflict was significant and moderated by country; however, role conflict did not predict burnout. Role ambiguity was not a significant predictor or mediator. After accounting for covariates and predictors, demands generated unique variance in burnout and country played a moderating role in this direct relationship, which was stronger for Americans than Swedes.

Originality/value

The results suggest that culture may play a role in the burnout process. Although a global issue, between-country differences and cultural influences on burnout have received little attention, even though shared culture governs perceptions, identities, roles, norms and practices associated with known predictors of burnout. By examining burnout cross-culturally, this study adds to the limited literature on burnout processes across different professional contexts.
An autonomous vision-based shelf-reader robot using faster R-CNN
Authors: Jampour Mahdi , KarimiSardar Amin , Rezaei Estakhroyeh Hossein
Published: February 2021

Purpose

The purpose of this study is to design, program and implement an intelligent robot for shelf-reading. an essential task in library maintenance is shelf-reading, which refers to the process of checking the disciplines of books based on their call numbers to ensure that they are correctly shelved. Shelf-reading is a routine yet challenging task for librarians, as it involves controlling call numbers on the scale of thousands of books promptly.

Design/methodology/approach

Leveraging the strength of autonomous robots in handling repetitive tasks, this paper introduces a novel vision-based shelf-reader robot, called \emph{Pars} and demonstrate its effectiveness in accomplishing shelf-reading tasks. Also, this paper proposes a novel supervised approach to power the vision system of \emph{Pars}, allowing it to handle motion blur on images captured while it moves. An approach based on Faster R-CNN is also incorporated into the vision system, allowing the robot to efficiently detect the region of interest for retrieving a book’s information.

Findings

This paper evaluated the robot’s performance in a library with $120,000 books and discovered problems such as missing and misplaced books. Besides, this paper introduces a new challenging data set of blurred barcodes free publicly available for similar research studies.

Originality/value

The robot is equipped with six parallel cameras, which enable it to check books and decide moving paths. Through its vision-based system, it is also capable of routing and tracking paths between bookcases in a library and it can also turn around bends. Moreover, \emph{Pars} addresses the blurred barcodes, which may appear because of its motion.
WeChat relationships maintenance behavior and social entrepreneurial intention under conditions of dual narcissism: the mediating role of social capital
Authors: Wu Wenqing , Su Yuzheng , Wu Chia-Huei , Tsai Sang-Bing , Yuan Yu-Hsi
Published: February 2021

Purpose

As social networking sites (SNSs) gain popularity, they are being widely used by entrepreneurs to obtain social capital to carry out business ventures. However not all SNS usage behaviors promote entrepreneurship. Only when individuals actively participate in SNSs relationship maintenance behaviors they can obtain resources that are conducive to promoting social entrepreneurship. The aim of this study is to explore the role of WeChat relationship maintenance behavior (WRMB) on social entrepreneurial intention (SEI) with dual narcissism as an essential antecedent that affects SNS use.

Design/methodology/approach

Based on dual narcissism theory and the theoretical framework that networking is a critical skill and activity for the success of social entrepreneurship, this study proposes a serial mediation model that explores the formation of SEI. This study collected data from a sample of 275 MBA students in China and applied multiple regression and confirmatory factor analysis techniques to test the research model.

Findings

The results reveal narcissistic admiration (NA) is positively associated with WRMB, while narcissistic rivalry (NR) is negatively associated with such behavior. And the positive impact of NA on SEI can be explained by WRMB and social capital paths, while the negative impact of NR cannot.

Originality/value

This research is the first application of dual narcissism in the field of SEI, which provides a new way to explain the antecedents of SEI under the social network. The findings provide an effective reference path for social entrepreneurship education in universities and educational institutions and enlighten the correct distinction between dual narcissism in entrepreneurial psychological consultation.
Predicting the determinants of online learning adoption during the COVID-19 outbreak: a two-staged hybrid SEM-neural network approach
Authors: Thongsri Nattaporn , Chootong Chalothon , Tripak Orawan , Piyawanitsatian Piyaporn , Saengae Rungtip
Published: February 2021

Purpose

This study aims to study the adoption of online learning in higher education through the perspective of the readiness of the following factors: self-directed learning (SDL), motivation for learning (ML), online communication self-efficacy (OCE) and learner control (LC). This was an empirical study in the context of developing countries, specifically Thailand.

Design/methodology/approach

This research applied a quantitative study method by collecting data from 605 higher education students in autonomous government institutions. The data analysis applied a structural equation model (SEM) to identify the significant determinants that affected the adoption of online learning. Moreover, this study applied a neural network model to examine the findings from the SEM.

Findings

From the data analysis using the SEM and neural network model, the results matched each other. The results of the empirical study were firm and supported that the readiness factors of students had statistical significance in the following order: SDL, OCE, LC and ML.

Practical implications

The study results showed an operational perspective to be prepared for online teaching, both for the related department of the Ministry of Education to support the infrastructure for online learning and for universities and instructors to create learning conditions and design teaching processes consistently with the online learning context.

Originality/value

Since the learning management in the 21st century is focused on student-centred learning, the empirical results obtained from this study presented the view of learners’ readiness that would influence the acceptance of online learning. In addition, this research presented the challenges and opportunities of online instruction during the COVID-19 pandemic.
Risk disclosure behaviour: evidence from the UK extractive industry
Authors: Mcchlery Stuart , Hussainey Khaled
Published: February 2021

Purpose

This paper contributes to risk management research with reference to disclosure of risk specific information within the oil and gas industry. This paper provides empirical evidence regarding voluntary and mandatory disclosure behaviour from both a quantitative and qualitative perspective.

Design/methodology/approach

A longitudinal empirical study examines probabilistic reserve quantum reporting of UK companies, over a time-period spanning voluntary and mandatory disclosure. The researchers analyse disclosure behaviour under voluntary and mandatory time spans using a logistical regression approach to measure determinants of risk reporting. Form of regulation is considered as the fundamental driver for disclosure whilst controlling for other relevant variables. Implications for developing international regulation are presented with suggestions for further research.

Findings

Mandatory reporting is not seen as a significant influence to disclosure. Degree of risk, quality of audit firms, level of stock exchange and organisational visibility each impact on disclosure. The findings indicate that a mandatory disclosure approach is ineffective, partially explained by mimetic and normative forces and a balancing of agency-related costs and benefits. There is an inverse relationship between level of risk and risk reporting.

Research limitations/implications

Generalisation of the findings is limited due to the specific context of the extractive industry.

Practical implications

The paper seeks to inform the International Accounting Standards Board's (IASB) on-going consideration of risk reporting and also its extractive industries deliberations.

Originality/value

The paper provides original insight into the area of risk management with particular focus on risk specificity and quantitative metrics for risk profiling not previously tested. The paper introduces risk profiling as a variable in risk disclosure.
A profession in transition: actors, tasks and roles in AI-based accounting
Authors: Leitner-Hanetseder Susanne , Lehner Othmar M. , Eisl Christoph , Forstenlechner Carina
Published: February 2021

Purpose

This article ties in with current debates on the digital transformation of society and the consequent work changes. Using an artificial intelligence (AI)-based accounting context, the focus of this paper is on actors, roles and tasks and related skills on an individual level. The authors look at the effect of AI-based “smart” technology on the workforce in the broader accounting profession taking an intrafirm perspective, yet acknowledging that the digital transformation encompasses a much larger field in the financial sector.

Design/methodology/approach

The authors conduct a Delphi study to identify the new roles and tasks in future accounting. In addition, the authors use expert workshops to clarify the related tasks and skills and determine whether either humans or AI-based technologies perform the roles or collaborate in professional accounting occupations.

Findings

The results show that tasks and skills for existing professional occupations in the broader acounting context will be subject to major changes in the next 10 years due to (AI based) digital technologies, while “core” roles and tasks will continue to exist in the future, some will not be performed by humans but by AI-based technology. For other “new” roles, humans will need to make informed use of digital technologies and, to some extent, collaborate with AI-based technology.

Research limitations/implications

The authors look at the effect of AI-based “smart” technology on the workforce in the broader accounting profession, taking an intrafirm perspective.

Practical implications

This article ties in with current debates on the digital transformation of society and the consequent work changes. Using an AI-based accounting context, the focus of this paper is on the new and adapted roles and tasks.

Originality/value

The comprehensive analysis based on the Delphi study and expert workshops provide ample innovative ground for future research on the impact of AI on organisations and society.
Understanding proximity mobile payment continuance usage in Indonesia from a habit perspective
Authors: Handarkho Yonathan Dri , Harjoseputro Yulius , Samodra Joseph Eric , Irianto Aloysius Bagas Pradipta
Published: February 2021

Purpose

This study aims to propose a theoretical model to explain mobile payment (MP) continuance usage in a physical store in Indonesia from a habit perspective. In detail, continuance usage was argued to be a consequence of habitual behavior which is related to specific actions conducted automatically, repeatedly and frequently. Therefore, the theoretical model was constructed on the theory of habit establishment.

Design/methodology/approach

In total, 220 Indonesian respondents were used to examine the theoretical model. Furthermore, a cross-sectional study was used through the use of a descriptive statistical approach to preparing data and descriptive analyses and structural equation modeling method for analysis.

Findings

Satisfaction was found to have the most substantial direct influence on the establishment of habit to use MP followed by perceived usefulness and perceived compatibility. Meanwhile, deal proneness and social ties were discovered to have a significant indirect effect on habit through the mediation of usefulness.

Originality/value

This study used the theory of habit formation to understand how user develops repeated behavior in MP usage which leads to continuance usage of the platform. There is limited explicit exploration and development of a theory based on this concept, therefore, this study is a contribution to the body of knowledge with respect to habit formation and its impacts on MP continuance usage.
Effects of leadership and accounting capacity on accountability through the quality of financial reporting by public organisations in Vietnam
Authors: Tran Yen Thi , Nguyen Nguyen Phong , Hoang Trang Cam
Published: February 2021

Purpose

By drawing on the institutional theory and contingency theory, this study aims to examine the effects of leadership and accounting capacity on the quality of financial reporting and accountability of public organisations in Vietnam. Furthermore, this paper is to determine the impact of financial reporting quality on accountability.

Design/methodology/approach

The research model and hypotheses have been tested by partial least squares structural equation modeling, with 177 survey samples obtained from accountants and managers working in the public sector in Vietnam.

Findings

The research results indicate that leadership and accounting capacity have a positive effect on financial reporting quality; leadership and accounting capacity positively influence accountability; and the quality of financial reporting has a positive impact on accountability.

Research limitations/implications

The research results provide empirical evidence of the direct impact of leadership and accounting capacity on financial reporting quality and accountability of public organisations in a developing country. Moreover, the current work also provides important evidence for the impact of financial reporting quality on accountability.

Practical implications

Public sector organisations must realise that leadership and accounting capacity play a vital role in the accounting reform process. Public institutions likewise need to pay attention to develop accounting capacity and promote leadership. Moreover, the results respond to the continuing call for increased citizen trust in public organisations.

Originality/value

To the best of the authors’ knowledge, this study is the first to examine the chain from leadership, accounting capacity, financial reporting quality and accountability in the context of public sector organisations in an Asian transition market.
Enabling organizational use of artificial intelligence: an employee perspective
Authors: Dabbous Amal , Aoun Barakat Karine , Merhej Sayegh May
Published: February 2021

Purpose

As artificial intelligence (AI) has become increasingly popular and accessible, most companies have recognized its far-reaching potential. However, despite numerous research papers on organizational adoption of new technologies including AI, little is known about individual employees’ intentions to use them. Given that organizational innovations are of limited value if they are not adopted by employees, the purpose of this study is to understand the underlying factors that push employees to make use of these new technologies in the workplace.

Design/methodology/approach

This study builds on previously developed technology acceptance models to provide a new theoretical model. The model is then tested using data collected from a survey of 203 employees and analyzed through structural equation modeling.

Findings

Findings show that five factors affect employees’ intention to use AI either directly or as mediators. Organizational culture and habit exert a positive impact on employees’ intention to use AI, whereas job insecurity has a negative impact. Perceived self-image and perceived usefulness fully mediate the relation between job insecurity and intention to use. Moreover, perceived self-image and perceived usefulness partially mediate the relationship between habit and intention to use.

Originality/value

To the best of the authors’ knowledge, this study is among the first to determine the factors that influence employees’ intention to use AI in general and more particularly chatbots within the workplace.
The influence of an interactive use of management control on individual performance: mediating roles of psychological empowerment and proactive behavior
Authors: Matsuo Makoto , Matsuo Takami , Arai Kohei
Published: February 2021

Purpose

Although middle managers play important roles in forming strategies and generating innovation, few studies have explored the influence of management control systems (MCS) on employees’ behaviors or performance at the middle-management level. The purpose of this study is to examine the effect an interactive use of MCS has on individual performance at the unit level.

Design/methodology/approach

A longitudinal, multisource and multilevel survey was conducted among 373 nurses in 20 units at a Japanese public hospital.

Findings

The multi-level analyzes indicate that middle managers’ interactive use of MCS has a direct and indirect positive influence on individual performance, through proactive behavior, as well as through psychological empowerment and, subsequently, through proactive behavior.

Research limitations/implications

As the present study collected data from nurses at a Japanese hospital, it is necessary to conduct research in other countries using different occupations to verify the findings.

Practical implications

Organizations need to be aware that the interactive use of MCS can be an effective tool for empowering and motivating employees.

Originality/value

The present study contributes to the literature by clarifying the mechanisms of how the interactive use of MCS influences employees’ psychological and behavioral outcomes at the middle-management level.
Management accounting research in family businesses: a review of the status quo and future agenda
Authors: Kapiyangoda Kumudu , Gooneratne Tharusha
Published: February 2021

Purpose

This paper aims to review prior management accounting research founded upon family businesses. It presents the status quo, uncovers gaps in existing literature and postulates avenues for future scholarly inquiry.

Design/methodology/approach

In carrying out this review, a search was conducted accessing three search engines: Emerald insight, JSTOR and ScienceDirect encompassing journals which have published family business and management accounting research. Accordingly, 50 papers spanning 28 journals were identified as relevant and selected for review.

Findings

The review suggests that amid heightened research interest, while literature on management accounting in the realm of family firms has accelerated across time, how peculiarities of family businesses get articulated in the management accounting practices they deploy deserve further study. It also became evident that currently little is known on the use of various traditional and contemporary control practices, sustainability accounting and infusion of new management accounting ideas as well as the use of informal controls, which are very real to family businesses.

Research limitations/implications

This paper contributes to the on-going knowledge debates on management accounting in family businesses and provides directions to potential researchers by illuminating the status quo of research and issues of significance which so far has been neglected.

Practical implications

This review, being placed at the nexus of management accounting and family businesses, offers lessons and insights to family business owners, managers and policymakers for the smooth functioning of businesses using management accounting insights.

Originality/value

Although a vast majority of family business studies in management accounting and controls have been published from 2013 onward, existing reviews capture publications up to 2012. Building upon, yet moving beyond reviews to date, and encompassing latest publications, this paper advances our understanding on the state of management accounting research in the field of family business.
The effect of students' conceptions of feedback on academic self-efficacy and self-regulation: evidence from higher education in Pakistan
Authors: Fatima Shafaque , Ali Muhammad , Saad Muhammad Ismail
Published: February 2021

Purpose

This study investigated the influence of students' conceptions of feedback (ScoF) dimensions on academic self-efficacy (SE) and self-regulation (SRG).

Design/methodology/approach

The study employed the partial least squares structural equation modeling (PLS-SEM) approach on a sample data of 528 students from ten different universities of Karachi city.

Findings

Results indicate that active use of feedback (AUF) and enjoyment (ENJ) has a positive and significant impact on SE, while ignorance showed an adverse and significant effect on SE. Additionally, SE showed its positive and significant influence on self-regulation. However, meet expectation (MEXPT), peers’ help (PHP) and tutor comment (TC) showed a positive but insignificant impact on SE.

Originality/value

The study provides useful insights for academicians and policymakers to develop a comprehensive strategy for university students to improve their academic SE and self-regulation.