bluuebunny/crossref_metadata_2025_split huggingface dataset:
The construction and regulation of collective entrepreneurial identity in student entrepreneurship societies
Authors: Siivonen Päivi Tuulikki , Peura Kirsi , Hytti Ulla , Kasanen Kati , Komulainen Katri 
Published: January 2020

PurposeThe purpose of this paper is to critically investigate how collective identity is constructed and regulated by board members and other active members of student entrepreneurship societies (ESs).Design/methodology/approachA discursive analysis focusing on collective identity construction and regulation based on focus group discussions in two student-led Finnish ESs affiliated with higher education institutions (HEIs).FindingsES members construct and regulate collective entrepreneurial identity based on a shared narrative of entrepreneurship and the affective state of positive energy and thinking, i.e. “positive buzz.” Being entrepreneurial was constructed as having the right kind of mentality to cope with uncertain and rapidly changing working life and to break free of old moulds of working. The shared narrative was coherent, and critical reflection on the values or risks of entrepreneurship was mainly silenced.Research limitations/implicationsAs ESs are a relatively new phenomenon future research could explore ESs in different cultural and regional contexts and compare the identity construction and regulation of ES student members and non-members.Practical implicationsStrong collective identity and sense of commitment to doing things together may mitigate the pressures of being entrepreneurial and taking charge of one’s life.Social implicationsEducational practice and research could benefit from better understanding of the informal context in which entrepreneurship education takes place.Originality/valueThe paper contributes to the relatively new research stream on ESs as student-led entrepreneurial organizations in HEIs. The research demonstrates how ES members participate in constructing a collective and coherent identity that is regulated by shared values and a positive state of mind. This study extends the understanding of ESs from the functional perspective to viewing them as a social community. It contributes to the definition of ESs and the self-understanding of ES actors.
Racial/ethnic and national origin bias in SET
Authors: Wang Lei , Gonzalez Jorge A. 
Published: January 2020

PurposeThis study aims to test the presence of an adverse impact against professors belonging to minority groups (African American, Asian American, Hispanic American and foreign national origin) in official student evaluation of teaching (SET).Design/methodology/approachThe authors conducted a series of regression analyses to compare SET rating sources and control for course difficulty.FindingsThe regression analysis results showed that White American professors receive higher SET ratings than non-White American and foreign professors, which implies the presence of bias in SET.Originality/valueTo the authors’ knowledge, this is the first study to examine race/ethnicity and national origin bias in SET using official SET results from multiple universities.
Unpacking the predictive effects of social characteristics on job crafting
Authors: Li Xiaojun , Takao Yoshiaki 
Published: January 2020

PurposeThe purpose of this study is to examine the predictive effects of social context and its interaction effects with individual differences on job crafting behaviors. Specially, this paper draws on the purposeful work behavior theory to outline how the four social characteristics (social support, interdependence, interaction outside the organization and feedback from others) and the moderation effects of neuroticism predict task crafting, relational crafting and cognitive crafting.Design/methodology/approachThe current study examined four social characteristics as antecedents of job crafting behaviors. The moderating effects of neuroticism were explored as well. By conducting a three-wave survey, the authors received a sample of 253 full-time incumbents in Japan. The data analysis used multiple regressions by using R language. Correlational and moderated regression analyses were performed to test this study’s hypotheses.FindingsEmpirical analysis of this study’s data shows some initial support for the application of the purposeful work behaviors theory to job crafting. The findings indicate that all four social characteristics promoted particular job crafting behaviors. Neuroticism was a significant moderator for the relationships between social support, interaction outside the organization, feedback from others and relative job crafting dimensions. The current study extends existing models of job crafting.Originality/valueThe current study makes significant theoretical contributions for both work design and job crafting literature. The present framework enriches our understanding of job crafting by demonstrating a picture of a moderated model between social characteristics and job crafting by uncovering the moderator – neuroticism. This study’s findings also contribute to managerial practices. Managers should build a supportive context and provide interdependence, interactions outside the organization and interpersonal performance feedback. To motivate employees with different personalities, offering different social context is necessary.
Leader–member exchange in public organizations: a qualitative study
Authors: Salehzadeh Reza 
Published: January 2020

PurposeThe purpose of this paper is to propose the new typologies of leader–member exchange (LMX) theory.Design/methodology/approachThis research conducted a thorough, targeted literature review along with a qualitative research method involving in-depth, open-ended and semi-structured interviews. The interviews were conducted with 21 managers and 70 employees of different public organizations during the two years. After interviews, data were transcribed and the qualitative research method of theory elaboration was used to extract the themes from the transcripts.FindingsThe results showed that the LMX has a dynamic nature with four different versions. Also, the results discovered the multi-level of LMX with three different types of leaders’ styles. In addition, four factors that cause damage to high-quality relationships have been identified (i.e. perceived dissimilarity, feeling of being betrayed, failure to meet the expectations and impression management). Finally, the results discovered five dark sides of LMX.Originality/valueThis research proposes the new typologies of LMX and the approach and findings of this research contribute to the literature of leadership theories.
Determinants of public sector accounting reforms
Authors: De Silva Lokuwaduge Chitra Sriyani , De Silva Keshara 
Published: January 2020

PurposeThe purpose of this paper is to extend the New Public Financial Management concept and the contingency model approach to an analysis of the determinants of the accrual-based International Public Sector Accounting Standards (IPSAS) adoption process as a financial management reform in Sri Lanka, a developing country in Asia.Design/methodology/approachBased on the prior literature, this paper develops a framework to highlight the importance of accrual-based reforms in public sector accounting policies to enable better transparency and accountability. It shows the extent to which Sri Lankan public sector institutions have adopted IPSAS-based accounting standards and the limitations of adopting these standards in a developing country, using documentary analysis.FindingsIn developing countries, the public sector faces practical problems when adopting reforms due to limited institutional capacity, high political involvement and bureaucracy in decision making. This paper concludes that significant policy changes towards the adoption of international accounting standards have gained momentum over the last decade in Sri Lanka while the much larger economies in Asia are still studying this process. However, the prevailing political uncertainty in Sri Lanka has negatively impacted the implementation process.Originality/valueRelatively little is known about the diffusion of, and the difficulties in, implementing accrual-based IPSAS in the Asian region. This paper is an attempt to fill this gap by exploring the Sri Lankan experience. This could be applied by other developing countries in Asia, including the high-growth nations, for policy adoption and accounting harmonisation.
Budgetary bias in the Finnish public hospital system
Authors: Karila Alpo , Vakkuri Jarmo , Lehto Juhani 
Published: January 2020

Purpose
The purpose of this paper is to analyze the dynamics of budgetary biasing in the context of public hospitals.

Design/methodology/approach
The study applies theories of accounting and budgeting behaviors in the specific institutional context of health care systems. Based on the theoretical framework, data from interviews with hospital budget officers were analyzed using qualitative content analysis.

Findings
A typology of biases is provided. It proved to be useful and highlighted the central empirical assumptions and preliminary results of biasing dynamics.

Practical implications
Understanding the logic of budgeting actors and the drivers of bias may help explain why bias so often appears in health care budgeting. It further contributes to understanding whether the bias is functional or dysfunctional.

Originality/value
The concepts of budgetary bias are rarely used in the context of health care budgeting, so the study fills a gap in research knowledge.
The role of informal competition in driving export propensity of emerging economy firms
Authors: Deb Rouhin , Samalia Harsh Vardhan , Prusty Santosh Kumar 
Published: January 2020

PurposeCompetitive pressure from informal firms has always been a threat to the formal enterprises. However, the strategic choices a firm makes to deal with such competitive pressures still remain under-explored. The purpose of this paper is to examine the influence of informal competitive pressures in driving export propensity of formal firms.Design/methodology/approachThe paper is based on a standard error logistic model, and the model takes into account the contingent relationships along with the primary relationship. The authors draw the sample of 9,812 manufacturing firms spanning across the Indian sub-continent from the World Bank enterprise survey conducted in the year 2014.FindingsThe empirical results indicated that the level of competition from informal firms is positively associated with the propensity to export. The primary relationship is also affected by various contingent factors such as regulatory obstacles, bribery and new product development.Research limitations/implicationsAlthough the World Bank enterprise survey data provide a broad coverage, the study warranted few proxy measures in order to operationalize formal competition as it was not captured directly in the concerned data set.Practical implicationsThe analysis demonstrates that informal competition has direct effect on the firm’s propensity to export. The findings indicate that export is an attractive action alternative for firms facing informal completion in an emerging economy. The results further indicate that this effect strengthens as institutional factors such as regulatory obstacles and bribery increase.Social implicationsThe paper is an attempt to alter the prevailing negative view on informality. The findings indicate that informal competition spurs competitiveness in the formal sector indicating its positive role in the economic growth of the nation.Originality/valueThe paper takes cue from attention-based view of the firm and the institutional escapism logic to affirm the role of informal competition and various contingent institutional and strategic factors in driving export propensity.
Enhancing consumer trust in short food supply chains
Authors: Ji Chen , Chen Qin , Zhuo Ni 
Published: January 2020

PurposeThe purpose of this paper is to explore how consumers’ trust is enhanced by e-commerce-based agribusiness companies. It also aims to shed light on the role of social commerce in improving consumers’ trust.Design/methodology/approachTo achieve the research purpose, an in-depth multiple case study is performed. In this study, three cases in short food supply chain (SFSC) in China are selected, and they are all e-commerce agribusiness companies. They adopted common ways to build up, maintain and reinforce consumers’ trust.FindingsIt is revealed that the companies innovatively adopted social commerce, both online and offline, to overcome the trust problems usually faced by e-commerce companies. It is also shown that offline contact with potential consumers is an important first step for agribusiness e-commerce entrepreneurs to build up trust with consumers.Research limitations/implicationsBy adopting a multiple case study method, the research has limited generalizability to other types of SFSCs. Since the findings are from Chinese agribusiness e-commerce companies, the generalization to other sectors must be done with caution.Practical implicationsSome managerial implications are given as follows: first, offline contact with consumers could be realized through different channels. Taking advantage of existing social network or trying to find consumers in urban communities might be effective ways. Second, trust building with consumers is not an easy task, managers need to emphasize trust building, trust maintaining, as well as trust reinforcing with consumers. In agri-food sector, managers might need to specifically address the importance of food safety and quality so as to not lose consumer trust in one night.Originality/valueThe study has mainly two contributions: first, it has managerial implications for agribusiness e-commerce entrepreneurs, addressing the important role of social presence in building up consumer trust. Second, it contributes to social presence and social relations literature by providing new empirical evidence from e-commerce in agri-food sector and in developing countries.
Disclosure readability of firms investigated for books-and-records infractions
Authors: Demaline Christopher 
Published: January 2020

Purpose
The paper examines the difference in the disclosure readability of SEC investigated firms and the population of firms traded in the USA. This study aims to further refine the obfuscation hypothesis and broader impression management theory.

Design/methodology/approach
The paper used quantitative cross-sectional analysis of archival data gathered from the SEC Accounting and Auditing Enforcement Release Archive and the SEC EDGAR database. A one-sample t-test was used to compare mean readability levels.

Findings
The paper provides empirical evidence to support the assertion that disclosures of the firms being investigated for “books-and-records” infractions are more difficult to read than the disclosure of the average publicly-traded firm in the USA.

Research limitations/implications
First, the study did not make direct matched-pairs comparisons of the readability level. Second, the unique nature of the sample means that the results may not be generalizable. Further research is necessary to expand on this current work.

Practical implications
The paper includes implications for consideration by accounting standards setters, financial regulators and annual report readers.

Originality/value
This paper addresses an identified need to study the existence and degree of complexity and obfuscation in financial disclosures.
The relationship between audit components and audit expectation gap in listed companies on the Tehran stock exchange
Authors: Salehi Mahdi , Jahanbin Fariba , Adibian Mohammad Sadegh 
Published: January 2020

Purpose
The expectation gap between auditors and users has recently been the topic of many controversies. This paper aims to evaluate the relationship between auditor’s characteristics and audit expectation gap among information users in listed companies on the Tehran stock exchange market. In other words, the study attempts to find whether there is a significant relationship between audit components and the audit expectation gap or not.

Design/methodology/approach
The multiple regression model is used to test the hypotheses. Research hypotheses are tested using a sample of 78 listed companies on the Tehran stock exchange during 2012-2016, by using integrated data technique of the multiple regression model.

Findings
The findings show that standard audit fees are not significantly associated with the audit expectation gap. Furthermore, audit fees are negatively associated with the audit expectation gap, which provides that allocated audit price in financial statements gives useful information for external and internal individuals. Predictably, it is recommended that audit opinion significantly determines the level of the audit expectation gap. The authors also find that the independence of the director boards and audit committee members fulfill the expectation gap of individual users. Moreover, finding the negative impact of audit firms ranking on the expectation gap, supports the idea of higher ranked audit firms provide high quality services, and consequently, more reliable information. Finally, the results show that the audit record is positively associated with the audit expectation gap.

Originality/value
As all recent studies on the expectation gap were qualitative, the present study is the first paper, which measures the expectation gap quantitatively through the statistical method.
What is responsible for the psychological capital-job performance relationship? An examination of the role of informal learning and person-environment fit
Authors: Choi Woojae , Noe Raymond , Cho Yoonhyung 
Published: January 2020

PurposeThe purpose of this paper is to advance our understanding of how psychological capital (PsyCap) influences job performance. The authors do so through adopting a moderated mediation framework. Specifically, the authors investigate the mediation role of informal learning in the PsyCap–job performance relationship and the moderating role of person–environment fit, i.e. the extent to which individual and organizational characteristics are compatible, in influencing the mediation.Design/methodology/approachThe final sample consisted of 221 employees and their supervisors in South Korea.FindingsThe authors found that PsyCap had an indirect effect on job performance through informal learning. Moreover, the indirect effect of PsyCap on job performance through informal learning became stronger with low levels of person–organization (PO) and person–job (PJ) fit.Research limitations/implicationsThe authors cannot completely rule out the effects of common method bias due to the cross-sectional research design.Practical implicationsThe results reinforce the need for managers to understand employees’ level of PsyCap and take actions to enhance it because PsyCap can affect the extent to which individuals engage in informal learning, which in turn influences their job performance.Originality/valueThis paper adds to our understanding of the mechanisms and boundary conditions responsible for the PsyCap–job performance relationship. The authors found that informal learning operates as a mediator and both PO and PJ fit moderate the PsyCap–job performance relationship.
Online brand advocacy (OBA): the development of a multiple item scale
Authors: Wilk Violetta , Soutar Geoffrey Norman , Harrigan Paul 
Published: January 2020

Purpose
Despite an increasing interest in online brand advocacy (OBA) and the importance of online brand conversations, OBA’s conceptualization, dimensionality and measurement are unclear, which has created confusion. This paper aims to answer calls from researchers and practitioners for a better understanding and measurement of OBA. The development and validation of a parsimonious and practical OBA scale is outlined in this paper.

Design/methodology/approach
A multi-methods, multi-stage approach was followed to develop a parsimonious OBA scale. From an initial pool of 96 items obtained from qualitative research and from items used in prior general brand advocacy scales, a test-retest reliability study is followed. Academic judges were consulted to verify dimensionality, followed by two separate online surveys to further purify the scale and assess criterion-related validity. Programs including SPSS, AMOS and WarpPLS were used.

Findings
This research extends the knowledge of OBA by developing and testing a parsimonious and practical 16-item, four-dimensional OBA scale. Unlike previous attempts to measure OBA, this study suggested OBA as a multidimensional construct with four dimensions (i.e. brand defense, brand information sharing, brand positivity and virtual positive expression). Further, this study showed that OBA is conceptually different from consumer–brand engagement and electronic word-of-mouth.

Research limitations/implications
Future research is encouraged to validate the OBA scale in various contexts and locations. Researchers can use the new OBA scale to examine potential brand-related antecedents and consequences of OBA.

Practical implications
This study provides brand and marketing practitioners with a better understanding of brand advocacy occurring online. The OBA scale offers clear markers or trademarks that will be useful in assessing any brand’s health online and to track and better manage online brand communications and performance.

Originality/value
This research provides the first empirical investigation of Wilk et al.’s (2018) exploratory insights into OBA. The resulting parsimonious scale has furthered OBA as a new area for academic enquiry and presented practitioners with a practical way of measuring OBA.
Does stress matter in mall experience and customer satisfaction?
Authors: Lucia-Palacios Laura , Pérez-López Raúl , Polo-Redondo Yolanda 
Published: January 2020

Purpose
This paper aims to demonstrate that stress is a relevant feeling to take into account in mall experience and customer satisfaction management. Furthermore, it is proposed that its effects on mall experience and satisfaction differ depending on shopping motivation and frequency.

Design/methodology/approach
The method is based on seemingly unrelated regressions models and data were obtained through a survey of 1,088 mall clients. Mall experience is addressed through customer cognitive and affective responses. Both terms together with stress and customer satisfaction with the mall are constructs measured by seven-point Likert scales. Exploratory and confirmatory factor analyses were conducted to validate these measures.

Findings
The results show that stress reduces customers’ affective response and satisfaction. The effect of low levels of stress on customer affective response is less negative for frequent shoppers, and the influence of high levels on satisfaction is less negative for them. Furthermore, stress has a U-shaped effect on customers’ cognitive response, an effect that is reduced for frequent shoppers.

Practical implications
Mall managers should try to reduce stress in the management of their customers’ experience. Moreover, they should increase the shopping frequency of their clients by implementing marketing strategies, such as frequency programs and serial concerts, and assist shoppers in reorganizing their shopping goals by implementing organizing tools and new recommendations and suggestions.

Originality/value
Given that previous work on shopping stress is scarce, this paper expands the extant literature by analyzing its effects on mall experience and customer satisfaction. Furthermore, it shows that these effects may vary depending on shopping frequency and motivation.