bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tensions and territoriality: the dark side of servitization
Authors: Wagstaff Scott , Burton Jamie , Zolkiewski Judith 
Published: December 2020

Purpose
This paper focusses on the darker side of the dynamics of servitization by exploring the tensions and territoriality that emerge between manufacturers and customers during the servitization process in the oil industry.

Design/methodology/approach
The Delphi method is used to explore the perspectives of three management tiers in oil organisations and the manufacturers who work with them. The views of these managers were synthesized over three iterations: semi-structured interviews, a questionnaire and resolution/explanation, where consensus was not obtained.

Findings
The findings of the study highlight perceptions of change, resulting tensions and territoriality and the impact of management commitment, resources and strategy. They reveal significant differences between customers and their suppliers and different management levels and highlight territorial behaviour and the negative impact this has on buyer supplier relationships during the implementation of servitization.

Research limitations/implications
Further research is required to explore why there is a variation in understanding and commitment at different managerial levels and the causes of tensions and territoriality.

Practical implications
Servitization is not a “quick fix” and management support is essential. A fundamental element of this planning is to anticipate and plan for tensions and territoriality caused by the disruption servitization creates.

Originality/value
The research provides empirical evidence of tensions and territoriality relating to servitization that potentially can damage supplier–buyer relationships and suggest that there is a darker side to servitization. It also shows that differences in strategic intent across organizations and between different managerial layers impedes to servitization efforts.
Sex work and online platforms: what should regulation do?
Authors: Cowen Nick , Colosi Rachela 
Published: December 2020

PurposeThe purpose is to assess the impact of online platforms on the sex industry, focusing specifically on direct sex work, and evaluate what approaches to platform regulation is likely to align with the interests of sex workers.Design/methodology/approachThe paper presents a review of interdisciplinary conceptual and empirical literature on sex work combined with analysis of key issues using a transaction cost framework.FindingsOnline platforms generally make sex work safer. Regulation aimed at preventing platforms from serving sex workers is likely to harm their welfare.Research limitations/implicationsRegulation of online platforms should take great care to differentiate coercive sex from consensual sex work, and allow sex workers to experiment with governance mechanisms provided by entrepreneurs.Originality/valueThe paper demonstrates how a transactions costs approach to market behaviour as applied to personal services like ridesharing can also shed light on the challenges that sex workers face, partly as a result of criminalisation, and the dangers of over-regulation.
Behavioural intention to adopt blockchain for a transparent and effective taxing system
Authors: Kabir Mohammad Rokibul 
Published: December 2020

PurposeThe purpose of this research is to assess the tax stakeholders’ intention towards the adoption of blockchain technology (BT) for a transparent and effective taxing system in Bangladesh. It examines the factors influencing the behavioural intention of the users to adopt BT with a blended model built on the technology acceptance model (TAM) and self-determination theory (SDT). This research develops a prescriptive model to demonstrate how the stakeholders are interested in adopting BT for the taxing system.Design/methodology/approachData were obtained through a structured questionnaire from the stakeholders of the taxing system, including tax policymakers, tax commissioners, tax officers, lawyers, tax consultants and the taxpayers. Statistical analyses were performed using partial least square-structural equation modelling.FindingsResults reveal that out of the two primary TAM antecedents known as usefulness (PU) and ease of use (PEU), PU has a significant influence on the BT adoption intention. The only cognitive variable called autonomous motivation picked from SDT has a positive and significant impact on BT adoption for tax purpose as well. Finally, trust is found to be another important determinant for explaining stakeholders’ intention to adopt BT for an efficient taxing system where transparency can be ensured.Research limitations/implicationsThe proposed model does not include any moderator though there might be a moderating effect in this regard. The variation described in the behavioural intention to adopt BT by the predictors is half of the total possible variations. Hence, the inclusion of variables such as social influence and controlled motivation could be interesting.Practical implicationsThis study is expected to provide valuable insights into policymaking for tax administrations to enhance the tax collection net and maintain transparency and efficiency in the taxing system.Social implicationsThis research has social consequences for a recently graduated developing economy such as Bangladesh, where transparency and efficiency are a matter of question. Because BT adoption can assure a convenient and favourable environment for the taxpayers upholding the principles of taxation, it can play a significant role by ensuring social justice and equity through a transparent and effective taxing system.Originality/valueThis research is among the first few studies to address the issue of implementing a modern technology such as BT for an efficient taxing system from a developing country perspective. Furthermore, it combined TAM and SDT to propose a hybrid model for explaining behavioural intention to adopt an emerging technology such as blockchain, which is a new phenomenon.
Implementing disruptive technological change in UK healthcare: exploring development of a smart phone app for remote patient monitoring as a boundary object using qualitative methods
Authors: Sharp Charlotte A. , Bresnen Mike , Austin Lynn , McCarthy Jillian , Dixon William G. , Sanders Caroline 
Published: December 2020

PurposeDeveloping technological innovations in healthcare is made complex and difficult due to effects upon the practices of professional, managerial and other stakeholders. Drawing upon the concept of boundary object, this paper explores the challenges of achieving effective collaboration in the development and use of a novel healthcare innovation in the English healthcare system.Design/methodology/approachA case study is presented of the development and implementation of a smart phone application (app) for use by rheumatoid arthritis patients. Over a two-year period (2015–2017), qualitative data from recorded clinical consultations (n = 17), semi-structured interviews (n = 63) and two focus groups (n = 13) were obtained from participants involved in the app's development and use (clinicians, patients, researchers, practitioners, IT specialists and managers).FindingsThe case focuses on the use of the app and its outputs as a system of inter-connected boundary objects. The analysis highlights the challenges overcome in the innovation's development and how knowledge sharing between patients and clinicians was enhanced, altering the nature of the clinical consultation. It also shows how conditions surrounding the innovation both enabled its development and inhibited its wider scale-up.Originality/valueBy recognizing that technological artefacts can simultaneously enable and inhibit collaboration, this paper highlights the need to overcome tensions between the transformative capability of such healthcare innovations and the inhibiting effects simultaneously created on change at a wider system level.
Exploring microfoundations of dynamic capabilities – challenges, barriers and enablers of organizational change
Authors: Bojesson Catarina , Fundin Anders 
Published: December 2020

PurposeThe purpose of this study is to identify factors affecting an organization’s dynamic capability and, consequently, its ability to manage organizational change.Design/methodology/approachA single case study was conducted to provide a deeper understanding of the situation that the case company experienced during a specific phase of reconfiguration. Data were collected through nine in-depth, semi-structured interviews and analyzed using the Gioia methodology.FindingsChallenges, barriers and enablers affecting the organization's dynamic capability in the reconfiguration phase were identified.Originality/valueThis study contributes to the theory of dynamic capabilities and to the current investigatory stream regarding microfoundations by presenting practical examples of challenges, barriers and enablers that affect an organization’s ability to succeed during an organizational reconfiguration. These examples are intended to aid in discussions on microfoundations of dynamic capabilities and their impact in practice.
What is new after Liu: unsettled questions surrounding SEC disgorgement
Authors: Koch M. Alexander , Lawrence Carmen J. , Lipson Aaron , Ryan Russ , Walker Richard H. , Rapoport Jessica , Barry Katie 
Published: December 2020

Purpose
To analyze the impact of the U.S. Supreme Court’s decision in Liu v. SEC, where the Court confronted the issue of whether the SEC can obtain disgorgement in federal district court proceedings.

Design/methodology/approach
This paper provides an overview of the authors’ prior work analyzing courts’ treatment of SEC disgorgement and a summary of the background and opinion in Liu v. SEC. This article then focuses on the practical implications of Liu on SEC disgorgement by considering questions left open by the decision.

Findings
The Court in Liu held that the SEC is authorized to seek disgorgement as “equitable relief” as long as it “does not exceed a wrongdoer’s net profits and is awarded for victims.” But the Court left many unanswered questions, such as whether disgorged funds must always be returned to investors for disgorgement to be a permissible equitable remedy, whether the SEC can obtain joint-and-several disgorgement liability from unrelated co-defendants, what “legitimate expenses” should be deducted in disgorgement calculations, and to what extent the SEC can seek disgorgement in cases when victims are difficult to identify.

Originality/value
Original, practical guidance from experienced lawyers in financial services regulatory and enforcement practices, many of whom have previously worked in the SEC’s Division of Enforcement.
Beneish M-score and Altman Z-score as a catalyst for corporate fraud detection
Authors: Kukreja Gagan , Gupta Sanjay M. , Sarea Adel Mohammed , Kumaraswamy Sumathi 
Published: December 2020

Purpose
The increasing incidence of fraudulent financial reporting by firms in recent years raises concerns about investors' confidence in capital markets. Academicians and industry practitioners adopt diverse risk management techniques to detect fraudulent reporting of financial statements. This paper aims to determine the effectiveness of the Beneish M-score and Altman Z-score models for the early detection of material misstatements at Comscore, Inc., a media analytics firm in the United States of America.

Design/methodology/approach
The financial statements of Comscore Inc. from 2012 to 2018 were analyzed with the primary objective of early fraud detection by employing the Beneish M-score and the Altman Z-score.

Findings
The study’s outcomes indicate that the Beneish M-score is less predictable in fraud detection compared to the Altman Z-score. The study results did not confirm the efficacy of the Beneish model in predicting fraudulent financial statements. The study concludes that the choice of forensic tool greatly influences fraud detection outcomes.

Practical Implication
The research findings can guide the policy decision-making of investors, financial auditors, and forensic auditors as this study provides some evidence of the effectiveness of forensic tools in the detection of financial statement fraud in corporate entities.

Originality/value
This is the first study to apply these two widely used tools to the most recent big corporate scandal: Comscore, Inc.
Using technology to support financial services regulatory compliance: current applications and future prospects of regtech
Authors: Freij Åke 
Published: December 2020

PurposeThe conflict between the burden from regulations and the desire to introduce new offerings to the market is a concern for both researchers and business managers alike. Over the last 10 years significant increases in resources required to comply with regulations have been observed. The use of technology solutions to manage complex regulations (a.k.a. “Regtech”) is emerging as a potential solution to the compliance demand. This paper poses the question, “Which support do current Regtech solutions offer?”.Design/methodology/approachThis study analyzed a global set of 550 providers to understand what support Regtech solutions provide.FindingsThe analysis shows how regulatory compliance work is supported as well as specific examples of firms providing support and which regulations are covered. Results highlight that the main focus in the current Regtech industry is on supporting internal and operations tasks rather than external and analytical activities.Practical implicationsRecommendations to business managers are to combine regulatory support with a clear strategic vision, carefully plan integration scenarios, and to look for the support of broader regulatory management rather than individual functions or specific regulations.Social implicationsIf RegTech providers, financial services firms, regulators, and researchers look towards a future where the balance of proactive regulatory management and efficient compliance is achieved, there are substantial benefits for customers of the industry. The result will be increased transparency and quality in all industries.Originality/valueThe result from this study is one of the first specific illustrations of the nature of “RegTech,” which can serve as a basis for further research into aspects of technology and capabilities.
A bibliometric review on COVID-19 and accounting research
Authors: Sarea Adel 
Published: December 2020

Purpose
This paper is to review COVID-19 and Accounting research published during the pandemic up to July 2020.

Design/methodology/approach
The study adopted bibliometric anlaysis and used the Scopus database to collect the data during the COVID-19 pandemic research published in the area of COVID-19 and accounting research.

Findings
This paper has acknowledged the most relevant and scientific contributors in terms documents, institutions, sources and countries.

Originality/value
To the best of the author’s knowledge, this study is the first study to review COVID-19 and Accounting research agenda during the pandemic.

Research limitations
This study used only articles published in journals indexed in Scopus database.
Conditions for workplace learning: a gender divide?
Authors: Sjöberg Forssberg Karin , Parding Karolina , Vänje Annika 
Published: December 2020

Purpose
The purpose of this paper is to examine and discuss conditions for workplace learning in gender-segregated workplaces in the public sector, how social constructions of gender contribute to (or constrain) the workplace learning conditions within two workplace contexts.

Design/methodology/approach
The research was carried out through an interactive approach with data from 12 semi-structured interviews with workers and first-line managers from technical maintenance and home care in a Swedish municipality, validated at an analysis seminar with 27 participations, from both workplace contexts the Swedish Work Environment Authority and us researchers.

Findings
The results indicate that gender affects conditions for workplace learning and contributes to an enabling learning environment in the male-dominated workplace context and to a constraining learning environment in the female-dominated workplace context. The identified differences are created in both organisational structures and the organisations’ cultures.

Research limitations/implications
When analysing conditions for workplace learning from a gender perspective, the approach of comparative, cross-case analyses is useful. An interactive approach with women and men describing and analysing their work experiences together with researchers is a fruitful way of making gender visible.

Practical implications
The theoretical approach in this study illuminates how social constructions of gender operate and affect conditions for workplace learning and contributes to a deeper understanding of underlying causes to unequal conditions in different workplace contexts.

Social implications
The findings imply a gender divide which, from the theoretical strands, can be seen as an expression of asymmetrical power relations and where these gendered learning conditions probably also affect the quality of the services.

Originality/value
The findings contribute to existing gender theoretical literature by demonstrating that gender is essential to take into consideration when understanding working conditions in different workplace contexts. This study contributes to workplace learning literature by exploring the different ways in which social constructions of gender contribute to enabling and constraining learning environments.
Exploitation of groundwater in the oasis of Masāfī (UAE): A diachronic perspective
Authors: Charbonnier Julien , Crépy Maël , Régagnon Émmanuelle , Calastrenc Carine , Sagory Thomas , Benoist Anne , Purdue Louise 
Published: December 2020

AbstractIn order to understand the role of water resources in the establishment and long‐term evolution of settlements investigated by the French Archaeological Mission in the UAE in the oasis of Masāfī, wells and springs of all periods, identified at the surface and in stratified contexts, were mapped and studied thanks to a multidisciplinary approach combining archaeology, geomorphology, geoarchaeology and ethnography. Our study demonstrates that:The Masāfī oasis was located in a specific geological setting entailing the accumulation of groundwater resources at reachable depth.The groundwater resources remained rather stable from the mid‐second millennium BC to the second half of the twentieth century AD. In this respect, the apparent abandonment of the oasis during some periods cannot be explained by water depletion.The groundwater resources have decreased sharply since the second half of the twentieth century AD, due to the introduction of new water extraction technologies, motor pumps and then drillings, as a result of the modernisation and industrialisation of UAE economy.Our study also stresses the importance of well and spring irrigation in the development of the sedentary settlements in south‐eastern Arabia, technologies that have often been neglected in the regional archaeological literature in favour of theqanāt.
Machine Learning Versus Usual Care for Diagnostic and Prognostic Prediction in the Emergency Department: A Systematic Review
Authors: Kareemi Hashim , Vaillancourt Christian , Rosenberg Hans , Fournier Karine , Yadav Krishan 
Published: December 2020

ABSTRACTObjectiveHaving shown promise in other medical fields, we sought to determine whether machine learning (ML) models perform better than usual care in diagnostic and prognostic prediction for emergency department (ED) patients.MethodsIn this systematic review, we searched MEDLINE, Embase, Central, and CINAHL from inception to October 17, 2019. We included studies comparing diagnostic and prognostic prediction of ED patients by ML models to usual care methods (triage‐based scores, clinical prediction tools, clinician judgment) using predictor variables readily available to ED clinicians. We extracted commonly reported performance metrics of model discrimination and classification. We used the PROBAST tool for risk of bias assessment (PROSPERO registration: CRD42020158129).ResultsThe search yielded 1,656 unique records, of which 23 studies involving 16,274,647 patients were included. In all seven diagnostic studies, ML models outperformed usual care in all performance metrics. In six studies assessing in‐hospital mortality, the best‐performing ML models had better discrimination (area under the receiver operating characteristic curve [AUROC] =0.74–0.94) than any clinical decision tool (AUROC =0.68–0.81). In four studies assessing hospitalization, ML models had better discrimination (AUROC =0.80–0.83) than triage‐based scores (AUROC =0.68–0.82). Clinical heterogeneity precluded meta‐analysis. Most studies had high risk of bias due to lack of external validation, low event rates, and insufficient reporting of calibration.ConclusionsOur review suggests that ML may have better prediction performance than usual care for ED patients with a variety of clinical presentations and outcomes. However, prediction model reporting guidelines should be followed to provide clinically applicable data. Interventional trials are needed to assess the impact of ML models on patient‐centered outcomes.
Associations of Alcohol Consumption With Epigenome‐Wide DNA Methylation and Epigenetic Age Acceleration: Individual‐Level and Co‐twin Comparison Analyses
Authors: Stephenson Mallory , Bollepalli Sailalitha , Cazaly Emma , Salvatore Jessica E. , Barr Peter , Rose Richard J. , Dick Danielle , Kaprio Jaakko , Ollikainen Miina 
Published: December 2020

BackgroundDNA methylation may play a role in the progression from normative to problematic drinking and underlie adverse health outcomes associated with alcohol misuse. We examined the association between alcohol consumption and DNA methylation patterns using 3 approaches: a conventional epigenome‐wide association study (EWAS); a co‐twin comparison design, which controls for genetic and environmental influences that twins share; and a regression of age acceleration, defined as a discrepancy between chronological age and DNA methylation age, on alcohol consumption.MethodsParticipants came from the Finnish Twin Cohorts (FinnTwin12/FinnTwin16; N = 1,004; 55% female; average age = 23 years). Individuals reported the number of alcoholic beverages consumed in the past week, and epigenome‐wide DNA methylation was assessed in whole blood using the Infinium HumanMethylation450 BeadChip.ResultsIn the EWAS, alcohol consumption was significantly related to methylation at 24 CpG sites. When evaluating whether differences between twin siblings (185 monozygotic pairs) in alcohol consumption predicted differences in DNA methylation, co‐twin comparisons replicated 4 CpG sites from the EWAS and identified 23 additional sites. However, when we examined qualitative differences in drinking patterns between twins (heavy drinker vs. light drinker/abstainer or moderate drinker vs. abstainer; 44 pairs), methylation patterns did not significantly differ within twin pairs. Finally, individuals who reported higher alcohol consumption also exhibited greater age acceleration, though results were no longer significant after controlling for genetic and environmental influences shared by co‐twins.ConclusionsOur analyses offer insight into the associations between epigenetic variation and levels of alcohol consumption in young adulthood.