bluuebunny/crossref_metadata_2025_split huggingface dataset:
Impact of research assessment exercises on research approaches and foci of accounting disciplines in Australia
Authors: O'Connell Brendan T. , De Lange Paul , Stoner Greg , Sangster Alan 
Published: June 2020

PurposeThe overall aim of this paper was to examine the impact of the Australian research assessment exercise on the research approaches (positivist/non-positivist) favoured by accounting disciplines in Australia. Our key research question examined how the outputs and foci of research in elite accounting disciplines changed over a 16-year period. Our analysis was informed by Bourdieu's notions of academic elitism and symbolic violence.Design/methodology/approachWe analysed all papers published in 20 major accounting journals across a 16-year period by Australian accounting disciplines that were highly rated in the research assessment exercise. We also compared our results from this group against two case study accounting disciplines that were not rated as “world class”.FindingsOur key finding is that the introduction of a research assessment exercise in Australia has resulted in research outputs of elite accounting disciplines over this period being increasingly focused on positivist rather than non-positivist research. Our findings evidence a narrowing of accounting disciplines' research agendas and foci across the period.Research limitations/implicationsOur findings highlight a considerable narrowing of the research agenda and paradigms in accounting disciplines that is not in the public interest. Our findings also have implications for the literature on academic elitism. The narrowing of the research agenda and greater foci on positivist research exhibited in our findings demonstrates the role of dominant elites in controlling the research agenda through a research assessment exercise.Practical implicationsA practical implication is that proper research, regardless of the approach used, must be appropriately recognised and accepted by Accounting Disciplines, not ostracised or discouraged. Research implications are the breadth of accounting research should be celebrated and concentration eschewed. Australian accounting discipline leaders should not fall for the illusion that the only good research is that which is published in a small number of North American positivist journals.Originality/valueOur findings provide insights into Bourdieu's work through demonstrating how dominant players have successfully exploited an external regulatory mechanism, a research assessment exercise, to strengthen their position within a field and exert control over the research agendas of accounting disciplines. Previous work by Bourdieu has not directly examined how actors utilise these outside forces as instruments for shaping their own field.
100 years from now: comparing parental perspectives about supports for adults with autism in the USA and China
Authors: Baker Diana , McCabe Helen , Kelly Mary , Jiang Tian 
Published: June 2020

Purpose
Findings from a comparative qualitative study with parents in the USA and China increase the understanding of experiences of adults with autism in both countries.

Design/methodology/approach
Semi-Structured interviews were conducted with families in the USA and in China. In total, 18 families participated in the study – 7 in the USA, 11 in China.

Findings
Analysis of the comparative data led to the emergence of three overarching themes, expressing both similarities and differences in experiences: 1) transition to adult services plays out differently in the two nations, 2) parent advocacy and efforts in supporting and securing services for their children are strong in both countries but are also defined by the variability in access to services and 3) due to the scarcity of adult services in their country, Chinese parents express significantly more worries about their own aging and mortality as compared with USA parents.

Research limitations/implications
Practical implications and directions for future research are discussed.

Originality/value
By examining the experiences of families of adults with autism in the USA and China, the research reveals themes that would not be visible in a single-nation study.
Procurement governance and information asymmetry in waste management of India
Authors: Dolla Tharun , Devkar Ganesh , Laishram Boeing 
Published: June 2020

PurposeThe effect of the chosen procurement model on the contractual performance is an important but less researched area in governance literature. Therefore, the aim is to study the ramifications of procurement options on the contractual hazards emanating due to information asymmetry.Design/methodology/approachFour Indian MSW case studies provided the necessary evidence for the present study. Cross case analysis was conducted from the perspectives of information asymmetry, contract management skills of urban local bodies (ULBs), and uncertainty.FindingsThe findings suggest that bundling of MSW supply chain would increase the uncertainty of the project, and that contract management skills have a detrimental effect but more in a bundled project. Accordingly, occurrences of information asymmetry and related contractual hazards are more in bundled projects.Practical implicationsThe present understanding of the ULBs is not realistic enough to consider the full complexity of the strategic interactions between agents who are privately informed in an ill-developed institutional setting of the MSW sector. The current study will help untangle these complexities in keeping with the procurement model. Thereby the ULBs can focus on the steps required to address the residual uncertainties.Research limitations/implicationsLimitations concerning generalizability of the findings to other projects, sectors, and geographical settings apply to this study.Originality/valueThis study provides significant practical directions on the sources of information asymmetry and its relation to the chosen procurement model, which is ignored thus far by the researchers and practitioners.
Management accounting systems: an organizational competitive performance perspective
Authors: Pedroso Elsa , Gomes Carlos F. , Yasin Mahmoud M. 
Published: June 2020

PurposeThe purpose of this paper is to explore the impact of the characteristics and roles of management accounting systems (MAS) on today’s business organizations and their management, systems, procedures, people, performance and competitive environments.Design/methodology/approachA survey-based methodology was utilized in this research to gather organizational information relevant to the different facets of the MAS and their operational and strategic practices impact on organizations operating under increasingly uncertain and competitive environments. A structural equation modeling approach was utilized to uncover relevant relationships and associations among relevant variables.FindingsThe findings of this exploratory research revealed a direct influence of MAS on the managerial and organizational performance through the managers’ performance. The results also suggest that MAS is directly influenced by users’ training, and satisfaction, task uncertainty and decentralization of decisions. It was also indirectly influenced by top management support. In addition, the findings also revealed a direct influence of the decentralization of decisions on the managers’ and on organizational performance.Research limitations/implicationsWhile this study addressed important issues that have practical management value, it is limited to a sample from one country. Future studies in different businesses and cultural settings are needed to enhance the theoretical and practical contributions of the findings and conclusions of this study.Practical implicationsThe issues explored in this study are very much relevant to the utilization and design of MAS and their increasing tactical and strategic roles in the management of today’s business organizations. The findings of this study have relevant practical value for managers as they attempt to cope with increasingly competitive environments through the deployment of their existing capabilities and best practices. In this context, the accounting management system has practical utilities that facilitate the control and management of the operations and strategies of the organization.Originality/valueThis research offers practicing management an integrated approach, as they aspire to utilize their organizational MAS to increase the efficiency and effectiveness of their organizations. Integrating the different aspects of management accounting information systems, given their impact on the different aspects of the organization, is needed for the establishment of theoretical research models aiming at the enhancement of the competitive performance of today’s organizations. This study also offers to executives of small and medium enterprises (SMEs) a new multidimensional instrument for assessing the effectiveness of their management information systems, which can help to improve their benchmarking processes.
Modeling social sustainability in construction projects by integrating system dynamics and fuzzy‐DEMATEL method: a case study of highway project
Authors: Rostamnezhad Mozhdeh , Nasirzadeh Farnad , Khanzadi Mostafa , Jarban Mohammad Jafar , Ghayoumian Masoud 
Published: June 2020

PurposeThis research aims to model the social dimension of sustainability in construction projects. A new hybrid system dynamic (SD)–fuzzy Decision-Making Trial and Evaluation Laboratory (DEMATEL) method is proposed to analyze the various factors affecting social aspect of sustainability taking into account their complex interactions.Design/methodology/approachThe various factors affecting the social dimension of sustainable development are identified based on the opinions of 12 experts with an extensive experience in highway construction projects and a thorough knowledge and/or professional experience in the sustainability area. The qualitative model of social sustainability is constructed using SD approach and the complex inter-related structure of the various influencing factors are modeled using cause and effect feedback loops. Fuzzy set theory is applied to model the uncertainty of human judgments. The importance of various influencing factors is then determined quantitatively taking account of their complex interactions using the proposed SD-fuzzy DEMATEL method. The most significant influencing factors are finally determined.FindingsTo evaluate the performance of the proposed method, it is implemented on a real highway project and the importance of various factors affecting the social sustainability is determined. A set of complex interrelated factors affecting social sustainability are divided into cause and effect groups, and the root causes affecting the social sustainability performance of the project are determined. Therefore, the required managerial actions can be taken to improve the social sustainability.Research limitations/implicationsWell-qualified experts with a well-developed mental model of social sustainability are necessary to provide required input data for modeling social sustainability using the proposed approach. The absence of such experts could be a limitation for the implementation of the proposed model on a new project.Practical implicationsThe proposed Hybrid SD-fuzzy DEMATEL method provides a practical and robust tool to analyze the various factors affecting social sustainability taking into account their complex interactions.Originality/valueThe proposed method offers a more precise and accurate analysis of various factors affecting social sustainability of construction projects since the complex inter-related structure of influencing factors as well as the vague and imprecise nature of experts' judgment is taken into account efficiently.
Ferries as travelling landscapes: tourism and watery mobilities
Authors: McGrath Eva , Harmer Nichola , Yarwood Richard 
Published: June 2020

Purpose
The purpose of this paper is to highlight the use of small river ferries as an under-researched but novel mode of travel which enhances and brings new dimensions to tourist experiences of travelling landscapes.

Design/methodology/approach
The study used a mixed methods approach including participant observation, a survey and interviews with ferry users and staff at one river crossing in South West England.

Findings
The ferry attracts tourists as a different and practical mode of transport. The river crossing provides an experience of being on water, and the material structure of the ferry significantly shapes on-board interactions whilst providing new perspectives of place.

Research limitations/implications
This article draws on data collected for a study of ferry crossings conducted at three sites in Devon and Cornwall, England, using multiple methods. The material presented in this article focuses on one site and draws on four interviews, twelve reflection cards and observations.

Social implications
The research highlighted the extent to which the ferry is dependent on tourist use. At the same time, it reveals the extent to which the crossing enriches the tourist experience and celebrates a ferry’s contribution to local place-making.

Originality/value
The majority of research on ferry crossings focuses on commuter experiences, marine crossings and larger passenger vessels. This article makes an original contribution to literature on ferries, as it offers a perspective on tourist experiences of river ferry crossings, reveals how the ferry structure influences interrelations on-board and provides distinctive insights into place through a focus on movement across water.
Managerial optimism and corporate cash holdings
Authors: Tran Ly Thi Hai , Tu Thoa Thi Kim , Hoang Thao Thi Phuong 
Published: June 2020

PurposeThis paper examines the effects of managerial optimism on corporate cash holdings.Design/methodology/approachThe authors construct a novel measure of managerial optimism based on the linguistic tone of annual reports by applying a Naïve Bayesian Machine Learning algorithm to non-numeric parts of Vietnamese listed firms' reports from 2010 to 2016. The paper employs firm and year fixed effects model and also uses the generalized method of moments estimation as robustness checks.FindingsThe authors find that the cash holding of firms managed by optimistic managers is higher than the cash holdings of firms managed by non-optimistic managers. Managerial optimism also influences corporate cash holdings through internal cash flows and the current year’s capital expenditures. Although the authors find no evidence that optimistic managers hold more cash to finance future growth opportunities in general, optimistic managers hold more cash for near future investment opportunities than non-optimistic managers do.Research limitations/implicationsThe novel measure proposed in this study is expected to provide great potential for future finance studies investigating the relation between managerial traits and corporate policies since it is applicable for any levels of financial market development. In addition, the findings highlight the important role, both direct and indirect, of managerial optimism on cash holdings. Related future research should take this psychological trait into account to gain a better understanding of corporate cash holding.Originality/valueThis paper helps to extend the literature on managerial optimism measurement by introducing a new measure of managerial optimism based on the linguistic tone of annual reports. Furthermore, this is among the first studies directly linking annual report linguistic tone to cash holding. The paper also provides new evidence regarding how managerial optimism affects the relationship between the firm's growth opportunities and cash holding, given that mispricing corrections are naturally uncertain.
What’s smart about smart specialization – a new EU innovation strategy or more of the same?
Authors: Eklinder-Frick Jens Ola , Perna Andrea , Waluszewski Alexandra 
Published: June 2020

Purpose
The aim of this paper is to outline what the intended benefits the smart specialization strategy (S3) is meant to create, and through what policy measures; that is, to shed light over what underpinnings S3 is based on, and if the measures based on these can affect the relations between “academia, businesses, and local authorities” – where the public and the private actors might have partly overlapping interests, but with different needs and rationales.

Design/methodology/approach
The research design of this paper is based on the industrial marketing and purchasing network approach, that is, the empirical observation that business exchange has a content, which affects and gives imprints on the actors engaged in the exchange. To determine whether the S3 strategy in general, and in the two investigated regions in particular, can affect the embedding of innovations in using, producing and developing settings, and if so how, this study applied the actors–resources–activities model. In addition to investigation of the S3 strategy in general, two case studies were conducted, one each in two European Union regions with rather different business and academic research characteristics: the Marche region in Italy and the Uppsala region in Sweden.

Findings
The S3 measures rest on the judgement of which “domains” to support can be made by policy actors without deeper analysis of how the assumed firms representing these domains are related in terms of how resources are combined and activated. Instead, the S3 policy analysis is based on local policy organizations desk table investigations of what appears as innovative. Hence, in practice, the key S3 measure is still to transfer knowledge from the public to the private sector. This entails that support in terms of how to create change in established resources interfaces, which is a main source of innovation to which both established and emerging localized firms are related, remains out of policy sight.

Originality/value
The ambition with this paper is to discuss what changes S3 – with the ambition to develop and match academic research to business needs – implies and what underpinnings it is resting on. Hence, the focus is directed to what new types of policy arrangements are supposed to result in what types of benefits – and last but not least, the ability for these to interfere with businesses which are interconnected across spatial borders.
How entrepreneurial orientation affects R&D alliance performance: the moderating roles of competitive intensity and dependence on the partner
Authors: Chen Wan , Wang Longwei 
Published: June 2020

PurposeThis paper aims to investigate how firm-level factor entrepreneurial orientation affects alliance outcomes, and how two sources of uncertainty – competitive intensity and the dependence of an entrepreneurially oriented firm on its partner – moderate the relationship between entrepreneurial orientation and alliance performance.Design/methodology/approachThe hypotheses are tested using survey data from 196 R&D alliances in China.FindingsThe results indicate that the relationship between entrepreneurial orientation and alliance performance has an inverted U shape and is negatively moderated by competitive intensity and the entrepreneurial orientation firm’s dependence on its partner.Practical implicationsEntrepreneurial orientation can have positive and negative effects on alliance performance. Particularly in contexts of intense competition or dependence on partners, firms with an entrepreneurial orientation must fully exploit the advantage this brings them, improve their self-control and alliance-coordination capabilities and emphasize the joint effects of technological innovation and market factors on new product development in case of alliance failure.Originality/valueThis study highlights the dual role of entrepreneurial orientation in R&D alliances. By incorporating external and internal sources of uncertainty (competitive intensity and dependence on the partner), it also offers a more comprehensive understanding of how different levels of entrepreneurial orientation affect R&D alliance performance.
The business models of small family wineries
Authors: Browne Michael , Balan Peter , Lindsay Noel 
Published: June 2020

PurposeThe business model plays a key role in the survival and success of any business. In the family business context, the business model includes more than purely economic variables, and it is vital to recognise and identify these for sound business decision-making. This empirical and grounded research clarifies the nature of the business model for small family wineries and, for the first time, specifies four key non-economic or socio-emotional wealth dimensions of the business models for these enterprises.Design/methodology/approachThe nature of business models is identified by analysing qualitative data from in-depth interviews with decision-makers in small family wineries in Australia. This was done using an abductive approach that produces maps identifying the key dimensions of their business models.FindingsThis research supports the construct of socio-emotional wealth by clarifying the non-economic sources of value in these businesses, while not ignoring economic sources of value. In particular, this grounded study identifies “being special”, “tradition”, “relationships” and “control” as key dimensions of socio-emotional value.Research limitations/implicationsThis research provides empirical support for the emerging view that non-economic value should be incorporated into the business model construct. In particular, it specifies four key dimensions of socio-emotional wealth in the firm that are incorporated in a proposed empirical model of the business model of family wine businesses that is appropriate for further study. This research was carried out with cases in one industry that were as similar as possible to obtain robust findings and provides the basis for generalisation through replication in other industries and in other categories of family businesses.Practical implicationsThis research has significant practical implications associated with the concept of value. The particular dimensions of value as perceived by business owners need to be considered explicitly by business owners and advisors in their strategic and operational decision-making.Originality/valueSmall family wineries represent most enterprises operating in the global wine industry. This research study provides empirical support for the role of socio-emotional wealth, or the non-economic components, in their business models. In particular, this study specifies key dimensions for socio-emotional wealth, and the findings have conceptual as well as practical value.
Relationships among workplace incivility, work engagement and job performance
Authors: Wang Chih-Hung , Chen Hsi-Tien 
Published: June 2020

PurposeThis empirical study explored how coworker incivility and customer incivility affect the work engagement and job performance of frontline employees.Design/methodology/approachTo investigate the incivility and characteristics of hospitality industry workplaces, this study recruited frontline employees from tourist hotels as study participants. Because complete contact information could not be obtained for this population, convenience sampling was employed. A structured questionnaire was used for data collection.FindingsCoworker incivility and customer incivility reduced work engagement and job performance. The effects of coworker incivility on the work engagement and job performance are greater than those of customer incivility. Furthermore, work engagement has a positive effect on the job performance.Originality/valueAlthough studies have investigated the effects of customer incivility, these effects have not been compared with those of coworker incivility. Moreover, studies on the influence of coworker and customer incivility on job performance and work engagement in the hospitality industry and on those of work engagement on job performance have been scant. The current empirical study investigated the effects of coworker and customer incivility on the job performance and work engagement and of frontline hospitality employees.