bluuebunny/crossref_metadata_2025_split huggingface dataset:
Determinants of asset misappropriation at the workplace: the moderating role of perceived strength of internal controls
Authors: Koomson Theodora Aba Abekah , Owusu Godfred Matthew Yaw , Bekoe Rita Amoah , Oquaye Maureen 
Published: June 2020

PurposeThis paper aims to investigate the prevalence of asset misappropriation at the workplace and examines the dominant factors that influence individuals to misappropriate assets at the workplace. Relying on the most recent theory on fraud (the stimulus/pressure, capability, opportunity, rationalization and ego (S.C.O.R.E. model) as the theoretical basis, the study examines the effect of pressure, rationalization, capability, opportunity/strength of internal control system and ego on asset misappropriation at the workplace while controlling for the effect of ethical values.Design/methodology/approachA total of 883 valid responses from individuals working in various organizations in Ghana were collected by means of a self-administered questionnaire. The hypothesized relationships of the study were tested by means of a structural model analysis using the partial least square based structural equation modelling technique.FindingsResults from the structural model analysis demonstrate that individuals misappropriate assets at their workplace due to pressures they face, their ability to rationalize their actions as not wrong, their capabilities and their egos. The results, however, indicate that the extent to which an individual will misappropriate asset depends, to a large extent, on the person’s perception of the strength of internal control mechanisms at the workplace. The findings of the study make significant contributions to the fraud discourse.Originality/valueTheoretically, the study is among the first to provide empirical support for the applicability of the S.C.O.R.E. model in the fraud literature. Again, this study extends knowledge on occupational fraud literature by examining an area that has received the least research attention: asset misappropriation. The study also highlights the important role of internal controls in reducing the occurrence of asset misappropriation at the workplace.
Heterogeneous investors and deterioration of market integrity: an analysis of market manipulation cases
Authors: Shah Syed Qasim , Ismail Izlin , Shahrin Aidial Rizal bin 
Published: June 2020

Purpose
The purpose of this study is to empirically test the role of heterogeneous investor’s, i.e. institutional investors, individuals and insiders in deteriorating market integrity.

Design/methodology/approach
The research is conducted by examining the participants of 244 market manipulation cases of East Asian emerging and developed financial markets for the period of 2001–2016. The empirical analysis is conducted using panel logistic regression.

Findings
The results show that firms with higher institutional ownership are most likely to be manipulated in both markets. Insiders are potential manipulators in developed markets and deteriorate market integrity. In contrast, individual investors behave differently in both markets. In developed markets, firms with high individual ownership are less likely to be manipulated while in emerging markets, firms with individual ownership are more prone to manipulation because of substantial participation by individual investors which invites manipulative practices. Additionally, the authors found that firms with a higher proportion of passive institutional investors are less likely to be manipulated in emerging markets.

Originality/value
This study contributes to the existing literature by identifying the potential manipulators in the financial markets who deteriorate market integrity with the additional focus of subdivision of institutional investors as active institutional investors and passive institutional investor. The findings are helpful for regulators in designing policies to ensure market integrity and to enforce the role of institutional investors and insiders.
Disclosure of fraud control information in annual reports as a means of discharging public accountability
Authors: Seda Ludek , Tilt Carol Ann 
Published: June 2020

Purpose
This paper aims to investigate the disclosure of fraud-related activities in public sector organisations in Australia. Specifically, the study reviews and evaluates the level and nature of fraud control information in annual reports of Commonwealth agencies and bodies.

Design/methodology/approach
The study uses a qualitative approach with the aim of expanding the body of empirical literature on disclosure of fraud control information in annual reports. The study further uses the theory of accountability – an essential concept for organisations that exist for public interest.

Findings
The results show that there is some prima facie evidence of public accountability. However, these results suggest that current disclosures of fraud-related activities in annual reports are failing to ensure the public is aware of activities used to combat fraud and its implications for the public interest.

Practical implications
The results have important implications for developing a framework for good reporting of fraud control activities.

Originality/value
This research study adds to the limited body of knowledge regarding how public entities discharge their accountability in relation to their fraud control activities.
A collaborative, multi-sectoral approach to implementing a social prescribing initiative to alleviate social isolation and enhance well-being amongst older people
Authors: Wilkinson Emma Killbery , Lees Amanda , Weekes Sarah , Duncan Gillian , Meads Geoffrey , Tapson Kit 
Published: June 2020

PurposeIn 2019, St Johns Winchester, a CQC-registered charity, launched the Hand in Hand (HiH) Service, a social prescribing (SP) initiative to alleviate social isolation/loneliness amongst older people via integration between primary care and the third sector. Arising from collaborative stakeholder reflection, this article explicates processes instigated to plan, implement and evaluate the HiH service which has been locally recognised as an exemplar of good practice. It aims to fill a gap in the literature which has hitherto lacked contextual description of the drivers, mechanisms and processes of SP schemes, leading to confusion over what constitutes SP and which models can work.Design/methodology/approachThe article defines the context of, drivers for and collaborative process followed to implement and evaluate HiH and reflects on challenges, facilitators and key points for transferable learning. Early evaluation findings are presented.FindingsKey features underpinning the success of the pilot phase were: having clear referral pathways, working collaboratively with health and voluntary sector partners, building relationships based on trust, adherence to high-quality standards and governance, a well-trained team of volunteers and access to up-to-date information source. There remains a disparity between the urgent need for rigorous evaluation data and the resources available to produce it.Originality/valueThe article offers a novel contribution for those planning SP at the level of practice and policy and for the developing field of SP evaluation.
Implementing an integrated acute response service: professional perceptions of intermediate care
Authors: MacInnes Julie , Jaswal Sabrena , Mikelyte Rasa , Billings Jenny 
Published: June 2020

PurposeThe purpose of this study is to examine the implementation, care processes and sustainability of an integrated, intermediate Acute Response Team (ART) service. The primary aims of the service are to enhance the level of health and social care integration across a range of organisations, to ensure a timelier and appropriate service for people in the community at risk of admission to hospital.Design/methodology/approachA qualitative methodology was employed in order to gain a deep understanding of the experiences of staff members within the ART service and external stakeholders. Twenty-one professionals took part in a focus group or one-to-one interviews. Data were analysed thematically.FindingsThe key to successful implementation was that the service was co-created from the “ground-up” with support from local provider organisations. The inclusion of general practitioners (GPs) as part of the team was instrumental in setting up and maintaining the service and seems to be unique in intermediate care settings. Referrals into the ART service were dependent on awareness of the service at the interface with mainstream services. Transitions out were sometimes delayed due lack of availability of social care packages. To ensure sustainability of the ART and other integrated intermediate care services, continued resources, especially skilled staff members, are necessary.Originality/valueThis study adds to the intermediate care and acute response service literature by offering insights into “what works” from a professional perspective in terms of service implementation, care processes and sustainability, in an integrated care system.
Conceptualising a framework linking halal supply chain management with sustainability: an India centric study
Authors: Haleem Abid , Khan Mohd Imran , Khan Shahbaz 
Published: June 2020

Purpose
Halal supply chain management (HSCM) is an emerging business and research area; there is a need to motivate researchers towards exploring the links between HSCM and sustainable performance of the organisation. Therefore, the purpose of this study is to develop a conceptual framework in order to link the HSCM with sustainable performance.

Design/methodology/approach
This review based paper identifies eleven critical factors for effective management of the Halal supply chain (HSC) and provides a conceptual framework for an HSCM after due consultative inputs from experts. The exploratory paper tries to integrate success measures of HSCM through integrity, process quality and customer satisfaction to sustainable performance measures.

Findings
Halal label is considered just like a kosher label or a green label or an organic label, which provides confidence to consumers on the Halal aspect of products and services. Some part of the society thinks that Halal products carry a higher value; therefore, the industry wants to identify if HSCM is sustainable. The same is measured comprehensively through environmental performance, social performance and economic performance. Animal welfare, fair trade and perceived benefits, better quality, wholesome with ethical practices help in sustainable development.

Originality/value
This paper tries to contribute to the research of HSCM with sustainable performance measures being embedded in the system. The model, along with researchers, may also help managers of firms dealing with Halal products in understanding how much sustainable their organisation is. This research is from a non-Islamic, democratic country which is multicultural and has large numbers of Halal consumers.
Segmenting, targeting and positioning in Islamic marketing
Authors: Islam Mohammad Mominul 
Published: June 2020

Purpose
This study aims to conceptualize the basic Islamic marketing (IM) process according to Shari’ah, addressing some of the queries raised by scholars on halal and marketing.

Design/methodology/approach
A qualitative approach and content analysis have guided to shape segmentation, targeting and positioning (STP) with the help of secondary data from conventional and IM. Required Qur’anic verses and hadiths have been galvanized to shape STP in line with empirical evidence, showing potential marketing implications.

Findings
This study has accepted Islamic resources to segment markets, mentioning mankind, non-Muslims, Muslims, generic, halal and Islamic products. It has proposed to target mankind, non-Muslims markets with generic and halal products. Muslim marketers can target the pious Muslim consumers with Islamic products. For positioning, the halal certification has been suggested for the non-Muslim marketers and Islamization is for Muslim marketers. The whole process has been conceptualized in a single framework.

Practical implications
Marketers can have many product development ideas and basic guidelines and scholars may be able to sense some queries as to IM.

Social implications
This study has shown how inter-religious relationships can be harmonized with carrying out marketing functions to keep the social fabric following the Qur’anic verses.

Originality/value
This study has outlined the IM process as per Muslim and non-Muslim marketers’ needs under Shari’ah. Besides, it has answered some questions on halal and IM that has been hardly addressed before.
Re-imagining intercultural communication dynamics in TESOL: culture/interculturality
Authors: R’boul Hamza 
Published: June 2020

Purpose
This conceptual paper aims to problematize interculturality and intercultural communication within the conditions of Teaching English to Speakers of Other Languages (TESOL) and today’s circumstances. In spite of the new emphasis on intersubjectivity and non-linearity in intercultural communication studies, TESOL seems to still perpetuate hyper-solid and essentialist representations of interculturality. This paper argues for the necessity of altering common perceptions of TESOL students by critically considering the imbalanced sociopolitical realities that may be reflected/encouraged in classrooms. Without accounting for the additional factors involved in using English while interacting with the culturally different other, TESOL may not be able to ensure mutually satisfactory communicative experience.

Design/methodology/approach
Closer inspection is paid to intercultural communication research/pedagogy in TESOL to delineate the inaccuracies that have pervaded interculturality narratives and encourage sociopolitically conscious teaching that recognizes discourses of power and justice.

Findings
A simplistic/positivist consideration of interculturality in TESOL is rather unresponsive to possible unfair treatment of students’ cultures and the current circumstances, which are imbued with a high sense of complexity and non-linearity, resulting in producing ready-made conclusions.

Practical implications
This paper proposes embracing more complex approaches in accounting for the complexity of interculturality in TESOL pedagogy and research by taking into account intersubjectivity, suspending native-speakerism normativity, western hegemony and non-linearity of intercultural interactions.

Originality/value
This paper recognizes the inefficiency of presenting interculturality as a matter of conforming to communication standards of Anglophone cultures but rather argues for the need of promoting inclusive education that appreciates cultural diversity and considering the conditions (identity and culture) of non-native speakers in TESOL.
Russia management, 1462–1606: a modernisation story?
Authors: Bratchenko Svetlana A. 
Published: June 2020

Purpose
The purpose of this study is to investigate the convergence and divergence aspects of the Russian modernisation experience of c.1450–c.1600 and its role in both Russian history and management history.

Design/methodology/approach
This study combines in-depth data collection from multiple sources such as Russian Chronicles, eyewitness accounts (mostly by foreigners) and papers in history and management. The applied methodology also includes an examination of Ivan III’s modernisation initiative and its implementation in c.1450–c.1600. The analysis is conducted with an eye to understanding the extent to which Russian experiences converged or diverged from those found in Western Europe.

Findings
Russian modernisation is usually associated with Peter the Great. Early initiatives, such as those that occurred in Russia between 1462 (the ascent of Ivan III) and 1606 (the Time of Troubles) are overlooked. This paper, however, argues that without these earlier modernisation efforts Russia would not have survived as a country. Given the central role that Russia has played in European and world history, and understanding of this period is key to comprehending the modern world and global systems of management.

Research limitations/implications
This paper seeks to understand a decisive period in Russian history and Russian management, highlighting the extent to which Russian experiences both diverged and converged with those found in Western Europe.

Practical implications
The paper helps us to understand both the successes and problems of Russian management since the 15th century.

Originality/value
To the best of author’s knowledge, this study is the first to consider Russian modernisation during the period c.1400–c.1600 with an eye to current debates in convergence/divergence theory.
Total cost optimization of submersible irrigation pump maintenance using simulation
Authors: Hatsey Niguss Haregot , Birkie Seyoum Eshetu 
Published: June 2020

PurposeThe unpredictable failure of submersible pump (SP) in groundwater irrigation systems has considerable negative economic consequences. The purpose of this paper is to develop a total cost minimization model that aims to optimize maintenance actions for SP. It reports on simulation-based stochastic scenario analysis for evaluating total cost of maintenance.Design/methodology/approachStochastic simulation modeling has been performed for failure of pump motor and corresponding maintenance. Five alternative scenarios were compared for total cost over 15 years starting with empirical data from a northern Ethiopian site. Downtime probabilities and spare part supply uncertainty have been considered in the mathematical model. The model is also validated using multiple ways.FindingsThe scenario comparisons indicate that despite the challenges of accessing SP doing one motor rewinding for each purchased pump system upon failure (preferably with shorter supply lead time and variability) seems to result in lowest overall costs for the time horizon considered.Practical implicationsThe model should help to make informed practical decision regarding planning and management of SP failure systems in a developing economy context. This should, therefore, lead to better revenue for smallholder farmers and improved food security in similar context.Originality/valueThere are limited number of publications that consider the life cycle costs with stochastic analysis when it comes to maintenance of SPs. To the best of the authors’ knowledge, no paper has previously directly addressed maintenance cost optimization for SP in irrigation. The study could be used to develop more sophisticated stochastic models with more efficient algorithms and consideration of additional sources of stochasticity for such system.
A sustainable inventory system with the advanced payment policy and trade-credit strategy for a two-warehouse inventory system
Authors: Mashud Abu Hashan Md , Wee Hui-Ming , Sarkar Biswajit , Chiang Li Yu-Hua 
Published: June 2020

Purpose
This paper aims to consider a sustainable inventory model with price dependent demand, non-instantaneous deterioration rate, discount facility, partially backlogged shortages and advance and delay in payments for a two-warehouse system.

Design/methodology/approach
This model considered a non-instantaneous deterioration, which starts after a certain period with a constant rate. The deterioration rate in the rented warehouse is more compared to own warehouse. The proposed model focused on two things. The first one is to the benefits of the advance payments strategy and delayed payment for the retailer and supplier, where the two-warehouse system is available and the second one is using an appropriate discount facility on no of the installment to maximize the total profit. The classical optimization technique is used to solve the problem.

Findings
The combination of trade-credits and advance payments is initiated to provide more benefits to the retailer. The findings prove that advance payments, which are received from the retailer to the supplier are beneficial for the supplier, who can influence the demand increase because of higher lower selling prices. Decreasing the selling price is used as a catalyst to increase demand. It also extends the discount concept of Khan et al. (2019, 2019b).

Research limitations/implications
This model is limited by the fact that it does not consider variable deterioration. Therefore, the proposed inventory model could be extended by considering variable deterioration, as well as fully backlogged shortages and time-dependent demand function.

Originality/value
The study simultaneously considers a non-instantaneous deterioration inventory model, advance-payment, trade-credit for a sustainable two-warehouse inventory system. From the literature search to the best of knowledge no researcher has undergone this sort of study.
Cross-country differences in European firms’ digitalisation: the role of national culture
Authors: Rubino Michele , Vitolla Filippo , Raimo Nicola , Garcia-Sanchez Isabel-Maria 
Published: June 2020

PurposeThis study investigates the relationship between national culture and the country level of firms' digitalisation, by applying Hofstede's cultural framework to the European Union member states. Although many studies have observed the impact of national culture on firms' innovation and information and communication technology (ICT) adoption, there have been no analyses of how cultural dimensions impact firms' digitalisation at the country level. This study intends to fill that gap.Design/methodology/approachUsing a pooled ordinary least square (OLS) model, this study analyses data from 27 European countries over the period from 2014 to 2018.FindingsThe results suggest the existence of a negative, significant, relationship between both masculinity and uncertainty avoidance, and the country level of firms' digitalisation. Indulgence is found to positively and significantly influence a country's level of digitalisation. Contrary to expectations, this study indicates a negative, significant, relationship between individualism and the degree of digitalisation. Power distance is found to have no significant impact.Originality/valueThis study contributes to the literature by showing how a country's various cultural dimensions help or hinder the level of firms' digitalisation in that country. Theoretical and managerial implications are presented, including suggestions for future research.