bluuebunny/crossref_metadata_2025 huggingface dataset:
Exploring factors influencing aviation MRO services with blockchain technology in Taiwan
Authors: Lin Yenhsu , Chiu Rong-Her
Published: July 2024

Purpose

Blockchain is the fastest-growing technology currently being used in the aviation industry, especially in aviation maintenance, repair and overhaul (MRO) services. This study aims to create an analytic framework to assess the main factors and subfactors that have significantly influence the blockchain used in aviation MRO services. A mixed-methods approach is used to gain a comprehensive understanding of how blockchain is being adopted in aircraft maintenance facilities, Semi-structured interviews and questionnaires are used to gather data. The questionnaire is focused on the present state of the MRO industry.

Design/methodology/approach

Based on the literature review, a framework including four factors and 12 subfactors is developed, and the analytic hierarchy process (AHP) is then established. This study explores how these factors influence the implementation of blockchain in aviation MRO services. The five aviation MRO services providers in Taiwan, namely, “Evergreen Aviation Technologies Corporation,” “Taiwan Aircraft Maintenance and Engineering Co., Ltd.,” “Air Asia Company Ltd.,” “Aerospace Industrial Development Corp.” and “GE Evergreen Engine Services Corporation” are considered; furthermore, 55 experts working in these organizations were invited to evaluate the relative importance criteria in the AHP framework.

Findings

The results indicate that “inventory management” is the most important criterion, followed by “provisioning, procurement and sales” and “maintenance planning.” In addition, the three most important subfactors are “parts interchangeability,” “customer stock” and “SPEC2K interface for ATA SPEC 2000.”

Originality/value

Asia is ranked as the second most important aviation MRO service market in the world. Taiwan has the shortest flight hours in the western Pacific region, the seven major foreign cities in this area. Aviation MRO service providers located in Taiwan are the best choices for aircraft MRO in the Asia-Pacific region, indicating that Taiwan serves as a promising market development evaluation model for blockchain aviation MRO services. The results offer a comprehensive overview of the relative importance of different criteria for MRO services that use blockchains. In addition, the findings present the market potential for key players in the aviation industry, including aircraft engineers, airline companies, aircraft component manufacturers and aviation MRO service providers.
Cognitive load assessment for cadet pilots in simulated aircraft environment-pilot study
Authors: Alharasees Omar , Kale Utku
Published: July 2024

Purpose

This study aims to propose a methodology aimed at understanding the cognitive and physiological processes inherent in cadet pilot operations. Through analyzing responses from two cadet pilots with varied experience levels across diverse simulation scenarios, the research uses descriptive statistics, t-test, one-way ANOVA and percentage change analysis to explore crucial variables, including heart rate (HR), heart rate variability (HRV) and respiratory rate (RR).

Design/methodology/approach

The investigation meticulously examines HR, HRV and RR under circumstances encompassing resting state, visual flight rules and instrument flight rules with engine failure. Pilots undergo comprehensive analyses employing statistical techniques and visual representations to comprehend cognitive loads and physiological adaptations.

Findings

Significant disparities emerge between the two pilots, elucidating the profound impact of experience on cognitive and physiological outcomes. Novice cadet pilots exhibit heightened variability during scenario transitions, while experienced cadet pilot demonstrate controlled responses, indicative of adaptability. Visual flight simulations evoke distinct responses, whereas instrument-based scenarios, particularly those simulating emergencies, lead to pronounced physiological changes.

Practical implications

The findings of this research hold practical significance in introducing the proposed novel methodology for monitoring Cadet pilots to refine pilot training simulation protocols and enhance aviation safety by illuminating the interplay between experience levels and scenario complexities.

Originality/value

This study proposes a novel methodology for investigating cognitive and physiological responses in pilot operations, mainly investigating cadet pilots’ vital parameters through diverse analytical methods and an exploration of scenario-specific demands.
Revenue-sharing vs. cost-sharing contracts in motivating supplier corporate social responsibility
Authors: Li Furong , Lv Fei
Published: July 2024

Purpose

To motivate the supplier to exert more corporate social responsibility (CSR) effort, the manufacturer offers it either a revenue sharing contract or a cost sharing contract. We study the contract choice of the manufacturer.

Design/methodology/approach

We develop game theoretic models to investigate the manufacturer’s optimal contract choice and examine whether there is a conflict of contract preference between the manufacturer and the supplier.

Findings

First, the revenue sharing contract has more strict conditions regarding the unit cost of the supplier’s CSR effort and the manufacturer’s retail price. Second, the cost sharing contract enables the manufacturer to achieve a “win-win” performance in terms of both profitability and CSR effort. Finally, the supplier prefers the cost sharing contract when the manufacturer’s price is low, otherwise, it prefers the revenue sharing contract.

Originality/value

Differing from the papers on CSR, our paper focuses on the supplier CSR management problem, and analyzes the optimal contract to motivate the supplier to exert more CSR effort.
Restaurant waiting staff's intention to dissuade customers from over-ordering: an extended theory of planned behaviour
Authors: Yang Chieh Yun , Yan Libo , Ji Pengfei
Published: July 2024

Purpose

This study aims to validate the impact of waiting staff’s attitudes, subjective norms, and perceived behavioural control on customer dissuasion from over-ordering and identify their antecedents using an extended theory of planned behaviour.

Design/methodology/approach

We selected three categories of restaurants (30 in total, including fine dining, casual dining, and fast food) in Macao and Zhuhai (China) for conducting the survey using a purposive sampling approach. The respondents were waiting staff who took customers’ orders in the past three months. In total, 393 valid responses were used for a structural-equation-modelling analysis.

Findings

The results show that restaurant waiting staff’s attitudes, subjective norms, and perceived behavioural control have positive effects on their intention to dissuade customers from over-ordering. Our study further reveals that perceived behavioural control is far more influential than attitudes and subjective norms on restaurant employees’ intentions to intervene with over-ordering. We also validate seven antecedents, including environmental concern and communication for attitudes, peer influence, supervisor influence, and organisational support for subjective norms, and self-efficacy and training for perceived behavioural control.

Originality/value

The food-waste literature tends to focus on consumers in home and restaurant settings and has paid scarce attention to the role of restaurant waiting staff in intervening in consumers’ waste behaviours. We fill in this research gap by revealing a formation mechanism for waiting staff’s intention to dissuade over-ordering.
Feasibility of adopting imperfect produce in on-site foodservice: expert opinions and consumer sensory discrimination
Authors: Jarvis Nathan , Legendre Tiffany S. , Lee Rachel Hyunkyung
Published: July 2024

Purpose

This research aims to investigate the feasibility of imperfect produce use in the on-site foodservice management industry.

Design/methodology/approach

Study 1 explored experts’ perspectives via expert interviews on the use of imperfect produce in on-site foodservice operations, acceptability, and willingness to choose imperfect produce. Study 2, a sensory discrimination test, was performed with 100 consumers.

Findings

Study 1 yielded seven themes with managerial recommendations: appearance perception, customer value perception, operational difficulties, concerns for the world, food safety concerns, corporate advantages, and implementation. Study 2 found that participants were willing to choose menu items prepared with imperfect produce over those prepared with perfect produce. The ability to taste differences depended on the type of produce; participants could not taste differences between tangerines but could taste differences between apples and pears.

Research limitations/implications

The findings of this study suggested that the psychological barriers of imperfect produce impact managers’ perceptions and decision-making processes. It is recommended that operators communicate with consumers about imperfect produce, its waste reduction benefits, and its quality.

Originality/value

This study shows that taste perception could be influenced by how imperfectness is described. Thus, appropriate marketing strategies could improve consumer acceptance of imperfect produce.
CEO individualism and corporate innovation
Authors: Zhang Fan
Published: July 2024

Purpose

This paper aims to study the impact of CEOs' cultural background on corporate innovation. The paper constructs a measure of CEOs' cultural individualism based on their birthplaces and investigates its relationship with firms' patents and citations. The study aims to shed light on the interaction of culture and corporate decisions and focuses on the role of top managers. The paper also investigates the mechanism of how top management can affect corporate innovation output.

Design/methodology/approach

The paper constructs the measure of individualism using the westward expansion in US history. To do so, the paper uses the US county-level duration of exposure of the frontier territory in the 19th century and links the counties to CEOs' birthplaces. The paper argues the cultural characteristics of birthplaces can affect a person's later management styles and decisions, hence affecting corporate innovation policies. Using regression and difference-in-differences estimations, the paper explores the relation and causality between cultural individualism and innovation output.

Findings

The paper finds that CEO cultural individualism is positively related with the number of patents produced by the firm and the citations received by the firm. Difference-in-differences tests using CEO turnovers support that the relation is causal. The paper also investigates the economic mechanism of how individualistic CEOs achieve such results. It finds that individualistic CEOs tend to hire more talented employees and improve the workplace environment to attract top inventors.

Originality/value

This paper provides firm-level evidence of culture and innovation. Prior studies in this area focus on cross-country evidence and suffer the limitation of confounding factors. Using a county-level measure of individualism and a sample of firms in USA, the paper alleviates the concern and provides evidence with better granularity. This paper also provides a novel mechanism for attracting top inventors, while existing literature tend to focus on risk-taking activities.
Optimization of a damper system for noise and vibration reduction in a PMSM
Authors: Ni Sijie , Bauw Grégory , Romary Raphael , Cassoret Bertrand , Le Besnerais Jean
Published: July 2024

Purpose

This paper aims to optimize passive damper system (PDS) design by configuring its parameters to improve its performance and behavior in permanent magnet synchronous machines (PMSM).

Design/methodology/approach

First, the principle and effectiveness of the PDS are recalled. Second, the impact of different PDS parameters on its operation is analyzed. Third, a multi-objective optimization is proposed to explore a compromise design of PDS. Finally, the transient finite element method simulation is performed to validate the optimized design, which can ensure an excellent noise reduction effect and weaker negative impacts.

Findings

A suitable capacitance value in PDS is a key to realizing the damping effect. A larger copper wire can improve the noise reduction performance of PDS and reduce its Joule losses. A compromise solution obtained from a multi-objective optimization remains the excellent noise reduction and reduces Joule losses.

Originality/value

This paper explores the impact of PDS parameters on its operation and provides an orientation of PDS optimization, which is favorable to extend its application in different electrical machines.
Interactive roles of megaproject governance mechanisms and their effects on governance performance
Authors: Luo Lan , Liu Yuyang , Yang Yue , Xie Jianxun , Wu Guangdong
Published: July 2024

Purpose

This study aims to explore the interaction of “contractual governance – relational governance – governmental governance” mechanisms and proposes hypotheses about the effects of megaproject governance on governance performance from both theoretical and practical perspectives.

Design/methodology/approach

In this paper, a megaproject governance model is developed to explain the relationship between governance mechanisms and governance performance. The model is based on related literature and explores the interactions between governance mechanisms and how they work to improve governance performance. The structural equation model (SEM) is adopted to explore the influence path on governance performance for megaprojects.

Findings

The results indicate that: (a) The findings highlight the positive role of project governance mechanisms on governance performance. (b) Contractual governance, relational governance, and governmental governance directly affect governance performance. In addition, contractual governance mediates governance performance through relational governance and governmental governance; governmental governance mediates governance performance through contractual governance and relational governance. (c) Contractual governance, relational governance, and governmental governance play a positive role in governance performance.

Research limitations/implications

Governmental governance is added to project governance theory and the empirical research method is used to explore the interaction between contractual governance, relational governance, and governmental governance of megaprojects. The SEM is used to systematically explore the paths of megaproject governance mechanisms on governance performance, considering the interactive role of the “contractual governance - relational governance - governmental governance” and the mediating role.

Practical implications

The study reveals the impact path of multidimensional megaproject governance mechanisms on governance performance. In this paper, the empirical findings can help the project participants by providing a decision-making basis for good governance and references for the governments to promote the construction of a micro-institutional environment for megaprojects.

Originality/value

The contributions of this study are (1) to add an exploration of governmental governance to the existing project governance theory, and (2) to consider the interactions of the “contractual governance – relational governance – governmental governance” mechanisms, and (3) to explore their effects on governance performance, including direct and mediating effects. This study contributes to a comprehensive understanding of megaproject governance by considering governmental governance and the interactions of the three governance mechanisms. Understanding the impact of megaproject governance on governance performance could assist project stakeholders and provide decision guidance for good governance.
Challenges and opportunities for offshore wind energy from global to Indian context: directing future research
Authors: Sajith Shambhu , Aswani R S , Bhatt Mohammad Younus , Kumar Anil
Published: July 2024

Purpose

The purpose of this study is to identify Offshore Wind Energy (OWE) as a key technology that could drive countries toward achieving climate goals. However, there are multiple challenges that this sector faces.

Design/methodology/approach

This study aims to identify the challenges faced by the sector globally by systematically reviewing the existing literature in global context and portraying it in the Indian context. Factors are identified using content analysis.

Findings

Results suggest high levelized cost of energy as the most discussed challenge for the growth of OWE. Insufficient financial support and policy, initial capital and inadequate technology formed the second, third and fourth most discussed challenges respectively.

Research limitations/implications

To reduce the cost of OWE, the distribution companies in India could adopt feed-in tariffs (FiTs) in the early stages of development and make OWE procurement mandatory. The renewable purchase obligation (RPO) in India is specific to solar and non-solar; policy should accommodate offshore wind-specific RPO targets for each state to reach the 2030 target of 30 GW from OWE.

Practical implications

To the best of the authors’ knowledge, this is the first attempt to study the challenges of OWE development from a global perspective and portray these major challenges in the Indian context and uses content analysis from the existing literature to ascertain the major roadblocks for the development of OWE.

Originality/value

The study identifies the unexplored gap in literature that includes futuristic challenges for OWE from climate change. Future studies can explore the possibilities of forecasting based on climate change scenarios and rank the challenges based on their relevance caused by possible damages.
A validated questionnaire for measuring digitalization as sociocultural change in educational contexts
Authors: Pettersson Fanny , Siljebo Josef , Wolming Simon , Ferry Magnus
Published: July 2024

Purpose

In the so-called digital age, there is a basic assumption that digitalization entails rapid and dramatic change in schools, education and society. However, a challenge for educational research is to clarify what digitalization precisely means. This paper aims to develop, test, and validate a digital transformation scale (DTS). More specifically, the aim is to validate digitization, digitalization and digital transformation as hierarchical levels of sociocultural learning in school and education by using cultural-historical activity theory (CHAT) as a framework.

Design/methodology/approach

An exploratory factor analysis (EFA), with principal-axis factoring as an extraction method, was used to examine the number of factors underlying the data.

Findings

Results show that the three dimensions in the DTS questionnaire explain 68% of the variance and that all dimensions show high internal consistency (a >0.87). This means that the internal structure of the DTS corresponded to the internal structure of the theory.

Research limitations/implications

The results show that the internal structure of the DTS corresponded to the internal structure of the theory and may be used quantitatively to analyze digital transformation in school organizations. However, further research is needed in other contexts and larger samples with the use of confirmatory factor analysis to develop knowledge in this area and the use of DTS.

Practical implications

This tool and theoretical construction could be used to discuss digital transformation in school and education, both local and in general. Seeing digitalization from a sociocultural perspective makes possible to conceptualize and discuss this as a process ranging from small technology investments on an individual level to digitalization as strategic and organizational development.

Originality/value

This DTS can be used quantitatively to study and analyze digital transformation in educational contexts and provides educational researchers with additional tools to articulate what they mean by digitalization.
Exploring the importance of innovation ambidexterity on performance: insights from NCA and IPMA analysis
Authors: Corchuelo Martínez-Azúa Beatriz , Dias Alvaro , Sama-Berrocal Celia
Published: July 2024

Purpose

Agribusiness shows a growing degree of competitiveness and innovation. However, the organizational mechanisms that compete for innovation and organizational performance are not sufficiently studied. Thus, this study aims to analyze the influence of market orientation and organizational structure on innovation generated and its influence on market and financial performance in agribusiness firms in Extremadura (Spain).

Design/methodology/approach

A conceptual model was designed and tested. Data were collected from a questionnaire sent to innovative agri-food companies. The analysis of the model methodologically combines partial least square structural equation modelling, necessary condition analysis and importance-performance map analysis.

Findings

The main results reveal that low levels of innovation ambidexterity impact significantly performance but when compared to exploitative innovation, explorative innovation shows a stronger influence on the market and financial performance.

Practical implications

The results are intended to be useful to managers to improve their innovative performance by incorporating new strategies in the market orientation and organizational structure.

Originality/value

The originality of this research lies in the novelty of the proposed mediators, as well as the sector under study. The study expands the knowledge of the influence that market orientation and organizational structure have on the types of innovation (exploitative/explorative).
Innovative approaches to mentoring: preservice teachers’ perceptions of peer mentoring based on a decision simulator
Authors: Lejonberg Eli , Nesje Katrine , Elstad Eyvind , Christophersen Knut-Andreas Abben
Published: July 2024

Purpose

The study explored how PSTs perceived a learning design, using a decision simulator, a self-reflection guide and a peer mentoring guide as tools to mediate reflections on approaches to the teacher’s role. The individual characteristics of PSTs were also considered, including role clarity, self-efficacy and affective commitment, as predictors of the learning design’s perceived relevance.

Design/methodology/approach

Informed by earlier research exploring the teacher’s role, a scenario-based simulation was supported by a tool for self-reflection on the results and a peer mentoring tool for the further development of an individual’s teaching role. Using structural equation modelling, the study assessed the statistical strength of the relationships between relevant factors to explore how a decision simulator and associated research-based tools were perceived by preservice teachers (PSTs).

Findings

The results indicate that regardless of PSTs’ individual characteristics, the decision simulator and associated peer mentoring tools have the potential to enhance learning and reflection. Therefore, the proposed approach can facilitate peer mentoring and enhance PSTs’ learning potential.

Originality/value

The paper explores the use of innovative approaches to mentoring by introducing peer mentoring grounded in experiences using a decision simulator.
Green credit and bank’s risk-taking: evidence from China
Authors: Song Jianbo , Cao Wencheng , Shan Yuan George
Published: July 2024

Purpose

This study uses data from the Chinese banking sector to explore the relationship between green credit and risk-taking in commercial banks. It also examines whether the level of regional green development acts as a moderator regarding this relationship.

Design/methodology/approach

Using a dataset composed of annual observations from 57 Chinese commercial banks between 2008 and 2021, this study employs both piecewise and curvilinear models.

Findings

Our results indicate that when the scale of green credit is low (<0.164), it increases the risk-taking of commercial banks. Conversely, when the scale of green credit is high (>0.164), it reduces the risk-taking of commercial banks. Moreover, this nonlinear relationship impact exhibits bank heterogeneity. Furthermore, the results show that the level of regional green development and local government policy support negatively moderate the relationship between green credit and commercial bank risk-taking. Furthermore, we find that green credit can directly enhance the net interest margin of commercial banks.

Originality/value

This study is the first to provide evidence of a nonlinear relationship between green credit and risk-taking in commercial banks, and it identifies the significant roles of regional green development level and local government policy support in the Chinese context.
Managerial overconfidence, earnings management and the moderating role of business ethics: evidence from the Stoxx Europe 600
Authors: Marzouki Achref , Ben Amar Anis
Published: July 2024

Purpose

This paper aims to explore the relationship between CEO overconfidence and earnings management examined by the discretionary accruals and if this relationship is moderated by business ethics.

Design/methodology/approach

Data from a sample of 246 European firms selected from the Stoxx Europe 600 Index between 2010 and 2022 were used to test the model using panel data and multiple regressions. This paper considered the feasible generalized least squares (FGLS) estimation for linear panel data models. A multiple regression model is used to analyze the moderating effect of business ethics on the association between CEO overconfidence and earnings management. For robustness analyses, this paper included the alternative measure of the dependent variable and independent variable.

Findings

Using discretionary accruals as a proxy for earnings management, the empirical results show a positive relationship between CEO overconfidence and earnings management. Furthermore, the results suggest that business ethics negatively moderates the relationship between CEO overconfidence and earnings management.

Practical implications

This paper makes a significant contribution to stakeholders such as investors, financial decision-makers and auditors. It underscores the importance of integrating ethical considerations into corporate governance practices for fostering accountability and transparency. In addition, it highlights the moderating role of business ethics in transforming the positive effect of CEO overconfidence on earnings management into a negative impact. This emphasizes the pivotal role of ethical norms in financial decision-making processes and extends implications to standard setters and policymakers in the regulatory domain.

Originality/value

To the best of the authors’ knowledge, this is the first study to examine the moderating role of business ethics on the relationship between CEO overconfidence and earnings management in the European context. It is also the first study to document that business ethics can reduce the effect of CEOs’ biased behavior and their scope for discretion, thereby reducing the amount of earnings management. This study fills a research gap by extending the existing literature, which generally focuses on the impact of CEO overconfidence and earnings management.
Corporate governance, earnings management and the moderating role of political connections: evidence from the Gulf Co-operation Council countries
Authors: Tessema Abiot Mindaye , Zahir-Ul-Hassan Muhammad Kaleem , Ahmed Ammad
Published: July 2024

Purpose

The purpose of this study is to examine the influence of corporate governance (CG) mechanisms on earnings management (EM) within the Gulf Co-operation Council (GCC) countries. In addition, the impact of firm’s political connections (PCs) on EM is investigated, as well as whether it moderates the relationship between CG and EM.

Design/methodology/approach

Fixed-effects model is used on a sample of non-financial firms across the GCC countries to test the hypotheses. Moreover, a two-stage least squares method and a propensity score matching procedure are used to mitigate potential reverse causality and sample selection bias.

Findings

This study reveals that CG mechanisms such as board size and board independence are negatively associated with EM, while CEO duality is positively association with EM. In addition, this study shows that institutional ownership and blockholders do not influence EM. Furthermore, PCs are shown to play a moderating role in the relationship between CG and EM. The results of this study are robust to endogeneity testing and to alternative measures of CG.

Research limitations/implications

Because of a lack of data, the authors do not consider additional CG attributes such as tenure, education and age of board members. Future research could explore the impact of these attributes when data becomes available.

Practical implications

This study provides valuable insights for government officials, policymakers, standard-setters, regulators and corporations by presenting new evidence on the relationship among CG, PCs and EM. Moreover, this study underscores that, in the absence of a strong institutional infrastructure and investor protection, relying solely on strong CG and Islamic values and GCC culture may have a limited impact on effective monitoring of opportunistic managerial behaviors.

Originality/value

This study contributes to existing literature with a specific focus on the unique political, legal, institutional, social and cultural setting of the GCC region. Moreover, this study provides new insights that PCs serve as a governance mechanism in mitigating EM because relatively little attention has been given to the impact of PCs in improving accounting outcomes, especially in the context of the GCC region where Islamic ethical norms often shape business practices.
The effects of knowledge sharing, self-efficacy and performance: does initiation of structure leadership matter?
Authors: Rohma Frida Fanani , Khoirunnisa Farah Ramadhani
Published: July 2024

Purpose

This study aims to examine the mediating effect of self-efficacy on the knowledge sharing and management accountant performance relationship. In addition, it also investigates the moderating effect of initiating structure leadership (IS-leadership style) on the relationship between self-efficacy and management accountant performance. In the literature, there is a reciprocal relationship between environmental, cognitive and personal factors, making self-efficacy unable to be maintained without environmental support, which in this research is captured through the construct of leadership style.

Design/methodology/approach

This study uses a quantitative methodology with a self-administration survey. This research involved 100 management accountants in Indonesia. Regression Macro Process carried out data analysis.

Findings

The findings of this study indicate that knowledge sharing in cognitive psychology encourages increased self-efficacy, which has an impact on improving management accountant performance. Self-efficacy mediates the effect of knowledge sharing on management accountant performance. The existence of induced environmental factors in the form of IS-leadership style has the potential to weaken the impact of self-efficacy on management accountant performance.

Practical implications

This study provides recommendations to companies, especially the human resources division, to consider individual psychological factors in the recruitment process. Thus, companies can carry out preventive control to manage management accountant performance behavior.

Originality/value

This study provides new empirical evidence for reducing the overlap between knowledge sharing and performance by applying personal, organizational and environmental factors simultaneously. This study also enriches knowledge-sharing literature on performance from a social cognitive perspective.
Crypto collapse: the cult of personality and the normalisation of fraud in FTX and Celsius
Authors: Mackenzie Simon
Published: July 2024

Purpose

This paper reviews the recent collapse of two cryptocurrency enterprises, FTX and Celsius. These two cases of institutional bankruptcy have generated criminal charges and other civil complaints, mainly alleging fraud against the CEOs of the companies. This paper aims to analyse the fraud leading to these bankruptcies, drawing on key concepts from the research literature on economic crime to provide explanations for what happened.

Design/methodology/approach

This paper uses a case study approach to the question of how large financial institutions can go off the rails. Two theoretical perspectives are applied to the cases of the FTX and Celsius collapses. These are the “normalisation of deviance” theory and the “cult of personality”.

Findings

In these two case studies, there is an interaction between the “normalisation of deviance” on the institutional level and the “cult of personality” at the level of individual leadership. The CEOs of the two companies promoted themselves as eccentric but successful examples of the visionary tech finance genius. This fostered the normalisation of deviance within their organisations. Employees, investors and regulators allowed criminal and highly financially risky practices to become normalised as they were caught up in the attractive story of the trailblazing entrepreneur making millions in the new cryptoeconomy.

Originality/value

This paper makes a contribution both to the case study literature on economic crime and to the development of general theory in economic criminology.
The effect of blockchain on accounting
Authors: Salehi Mahdi , Khodabandeh Oghaz Reza
Published: July 2024

Purpose

This study aims to examine blockchain's effect on the accounting profession. In other words, this study seeks to answer whether blockchain can affect the accounting profession.

Design/methodology/approach

The statistical population of this study comprises two groups. The first group includes accountants and external auditors working for Iranian audit firms, and the second group consists of accounting professors. Finally, 743 participants are selected as the research sample using the Cochran sample selection method. In this study, partial least square tests are used to examine the effect of the independent variable on dependent variables.

Findings

The results of this study demonstrate that blockchain has a positive and significant effect on the payroll system, risk management and financial systems. Moreover, the results indicate that blockchain does not affect the audit process.

Originality/value

As no research has yet examined the effect of blockchain on the accounting profession in Iran, the results of this study can provide the public with helpful information and add to the relevant literature.
Does organizational ambidexterity mediate the relationship between intellectual capital and financial performance
Authors: Taha Noor , Siam Walid , Alshurafat Hashem , Al Shbail Mohannad Obeid
Published: July 2024

Purpose

This paper aims to examine the relationship between different dimensions of intellectual capital and industrial companies' financial performance. In addition, this paper aims to examine the role of organisational ambidexterity in mediating this relationship.

Design/methodology/approach

This paper adopted a quantitative method using a previously validated questionnaire. The questionnaire copies have been distributed to accountants and accounting managers in the context of industrial companies.

Findings

Findings indicate that there is a positive correlation between all dimensions of intellectual capital and organisational ambidexterity. Furthermore, the connection between intellectual capital dimensions and financial performance is notably positive when it comes to relational capital. Additionally, it was established that the various dimensions of capital and financial performance are interconnected through the intermediary influence of organisational ambidexterity.

Originality/value

This paper provides important contributions to managers, policymakers and stakeholders. Jordanian industrial companies must improve the quality of their work by enhancing levels of intellectual capital and organisational ambidexterity that leads to improving the financial performance of companies. Additionally, managers should identify and capitalise on the benefits of other intangible assets and understand more about how to increase the use level of other intangible assets.
(Relative) size matters: a content analysis of front-of-packaging cue proportions and hierarchies
Authors: Pasquale Madison Renee , Butcher Luke , Teah Min
Published: July 2024

Purpose

Front-of-packaging (FOP) is a critical branding tool that uses “cues” to communicate product attributes and establish distinct brand images. This paper aims to understand how food brands utilize cues and their relative proportions to hierarchically communicate brand image and belonging to particular subcategories.

Design/methodology/approach

A content analysis is used for analysing 543 food FOPs sold in Australia (breakfast cereals, chips, snack bars). Samples are collected and classified into product sub-categories defined by ingredients, consumer-audience and retail placement. A novel 10 × 10 coding grid is applied to each FOP to objectively analyse cue proportion, with statistical comparison undertaken between sub-categories.

Findings

Results reveal intrinsic cues are favoured over extrinsic cues, except for those in the eatertainment sub-category. Hierarchies are evidenced that treat product and branding cues as primary, with health cues secondary. Statistically significant differences in cue proportions are consistently evident across breakfast cereals, chips and snack-bar FOPs. Clear differentiation is evidenced through cue proportions on FOP for health/nutrition focused sub-categories and eatertainment foods.

Originality/value

“Cue utilization theory” research is extended to an evaluation of brand encoding (not consumer decoding). Design conventions reveal how cue proportions establish a dialogue of communicating brand/product image hierarchically, the trade-offs that occur, a “meso-level” to Gestalt theory, and achieving categorization through FOP cue proportions. Deeper understanding of packaging design techniques provides inter-disciplinary insights that extend consumer behaviour, retailing and design scholarship.
Influence of section profiles on flexural behavior of unsymmetrical cold formed steel sections – analytical and numerical investigation
Authors: Sabu Sam Varun , Anand N. , Kumar Rakesh , Andrushia Diana
Published: July 2024

Purpose

Cold-formed steel (CFS) sections are a popular choice for constructing medium and low-rise structures that are engineered to support relatively light loads. An important characteristic of CFS sections is that they are produced without the use of heat during manufacturing. Consequently, it becomes essential to gain a comprehensive understanding in the behavior of CFS sections when exposed to fire or elevated temperatures.

Design/methodology/approach

In this study, sections of 1.5 m length and 2 mm thickness were taken and analyzed to find its flexural behavior after heating them for 60 and 90 min. There were two modes of cooling phase which was considered to reach ambient temperature, i.e. air or water respectively. Performance of each sections (C, C with inclined flanges, sigma and Zed) were examined and evaluated at different conditions. Effects of different profiles and lips in the profiles on flexural behavior of CFS sections were investigated fully analytically.

Findings

The variation in stiffness among the sections with different lipped profiles was noted between 20.36 and 33.26%, for 60 min water cooling case. For the sections with unlipped profiles, it was between 23.56 and 28.60%. Influence of lip and section profile on reduction in stiffness is marginal. The average reduction in load capacity of sections for 60 min specimens cooled by water was found to be 43.42%. An increase in deflection is observed for the sections in the range of 25–37.23% for 60 min case. This is the critical temperature responsible for reduction in yield strength of material as it substantially increases the material safety margin to be considered for the design. Sections with Zed profile have shown better performance among other types, in terms of its load carrying capacity.

Originality/value

This paper deals with the flexural behavior of Galvanized (GI) based CFS unsymmetric sections at elevated temperature and cooled down to ambient temperature with air or water.
Challenges for libraries and librarians at the nexus of the digital age and the dawn of the Fourth Industrial Revolution
Authors: Frederick Donna Ellen
Published: July 2024

Purpose

The purpose of this paper is to examine the current climate in each library sector and to determine how ready libraries and librarians might be for technological change. In particular, the author sought to determine what barriers or challenges might exist and where there are strengths.

Design/methodology/approach

Current and former library workers were surveyed via social media and by using an interview process. All were questioned about their opinions on the current situation in libraries and both the institutional and personal readiness for technological change that will result from the Fourth Industrial Revolution. Librarians and technicians from all library sectors responded. The author also included her perspectives on the issues raised.

Findings

The findings were that although there is a certain level of cross-over in the specific challenges each library sector faces, there are unique and consequential issues found in each of school, public, special and academic and research libraries. Although the problems encountered by library workers and the libraries they work for may confound their ability to lead change, the profession has a history of flexibility and resilience in the face of technological change. Readers are advised to be aware of both the difficult realities they are facing and seek ways to move forward.

Originality/value

This column is unique in that it provides insights from library workers who led and nurtured libraries through the digital revolution of the 1970s through to the early 2000s. These individuals are able to explain how libraries have changed over decades and to identify the new stresses and challenges their sector faces. Despite what may seem to be a possibly dim outlook for the future, their oral history of successful change in libraries brings light and hope for future positive outcomes in the face of the Fourth Industrial Revolution.
The role of artificial intelligence in the decision-making process: a study on the financial analysis and movement forecasting of the world’s largest stock exchanges
Authors: Alex Avelar Ewerton , Jordão Ricardo Vinícius Dias
Published: July 2024

Purpose

This paper aims to analyze the role and performance of different artificial intelligence (AI) algorithms in forecasting future movements in the main indices of the world’s largest stock exchanges.

Design/methodology/approach

Drawing on finance-based theory, an empirical and experimental study was carried out using four AI-based models. The investigation comprised training, testing and analysis of model performance using accuracy metrics and F1-Score on data from 34 indices, using 9 technical indicators, descriptive statistics, Shapiro–Wilk, Student’s t and Mann–Whitney and Spearman correlation coefficient tests.

Findings

All AI-based models performed better than the markets' return expectations, thereby supporting financial, strategic and organizational decisions. The number of days used to calculate the technical indicators enabled the development of models with better performance. Those based on the random forest algorithm present better results than other AI algorithms, regardless of the performance metric adopted.

Research limitations/implications

The study expands knowledge on the topic and provides robust evidence on the role of AI in financial analysis and decision-making, as well as in predicting the movements of the largest stock exchanges in the world. This brings theoretical, strategic and managerial contributions, enabling the discussion of efficient market hypothesis (EMH) in a complex economic reality – in which the use of automation and application of AI has been expanded, opening new avenues of future investigation and the extensive use of technical analysis as support for decisions and machine learning.

Practical implications

The AI algorithms' flexibility to determine their parameters and the window for measuring and estimating technical indicators provide contextually adjusted models that can entail the best possible performance. This expands the informational and decision-making capacity of investors, managers, controllers, market analysts and other economic agents while emphasizing the role of AI algorithms in improving resource allocation in the financial and capital markets.

Originality/value

The originality and value of the research come from the methodology and systematic testing of the EMH through the main indices of the world’s largest stock exchanges – something still unprecedented despite being widely expected by scholars and the market.
Micro-environmental dynamics of particulate (PM2.5 and PM10) air pollution in Rajshahi City: a spatiotemporal analysis
Authors: Mahmud Hasan , Shobnom Kanij , Ali Md. Rayhan , Muntakim Nafia , Kulsum Ummey , Baroi Dalce Shete , Ahmed Zihad , Rahman Md. Mizanoor , Hassan Md. Zahidul
Published: July 2024

Purpose

Bangladesh is one of the leading countries that has been facing serious air pollution issues, with an exponentially higher death rate attributed to it than other environmental pollution. This study aims to identify the sources and dynamics of particulate matter (PM) pollution across different micro-environments in Rajshahi City.

Design/methodology/approach

PMs’ concentration data were collected from 60 sampling stations, located across the six micro-environments of the study area, throughout the year using “HT 9600 Particle Counter.” To assess the level of pollution, the air quality index (AQI) was calculated, and different methods, including observation, group discussion, interview and questionnaire survey, were used to identify the pollution sources.

Findings

Both PM2.5 and PM10 exhibit varied concentrations in different micro-environments, and the area covered by different AQI classes differs considerably throughout the year. The monthly average concentration of PM2.5 and PM10 was highest in January, 200 and 400 µg/m³ and was lowest in September, 46 and 99 µg/m³, respectively. Among the total 1,440 observations, 853 observations (59.24%) exceeded the national standard. Based on the pollution level, different months and micro-environments in the city have been ranked in descending order as January > December > February > March > April > November > October > May > June > July > August > September and traffic > commercial > industrial > residential > green cover > riverine environment.

Originality/value

Although numerous research has been conducted on air pollution in Bangladesh, the authors are certain that no attempt has been made to address the issue from a multi- micro-environmental perspective. This makes the methodology and findings truly unique and significant in the context of air pollution research in Bangladesh.