bluuebunny/crossref_metadata_2025_split huggingface dataset:
The thermal oxidation mechanism of TMPTO with antioxidants investigated by ReaxFF MD
Authors: Zhan Wen , Zhan Shengpeng , Duan HaiTao , Li Xinxiang , Li Jian , Cheng Bingxue , Yuan Chengqing 
Published: August 2020

Purpose
This paper aims to study the thermal oxidation performance of antioxidant additives in ester base oils deeply.

Design/methodology/approach
ReaxFF molecular dynamics was used to simulate the thermal oxidation process of butyl octyl diphenylamine and octadecyl 3-(3,5-di-tert-butyl-4-hydroxyphenyl) propanoate as two antioxidant additives act on the Trimethylolpropane trioleate (TMPTO) base oil. Meanwhile, combining with the infrared spectroscopy characterization results of the thermal oxidation test, this paper provides theoretical support for the development of high-performance synthetic lubricants and their antioxidant additives.

Findings
The results show that butyl octyldiphenylamine easily removes the hydrogen atom on the secondary amine, which promotes the formation of more long carbon chain diene radicals or polyene hydroperoxides from TMPTO. Octadecyl 3-(3,5-di-tert-butyl-4-hydroxyphenyl) propanoate could easily decompose into octadecyl hydroperoxide and 2,6-di-tert-butyl 4-propionylphenol, which could convert into 2-tert-butyl-4-peroxyethyl-6-hydroperoxy-tert-butylphenol in the middle of the thermal oxidation reaction, prompting TMPTO to form more short-chain alkenyl and olefin hydroperoxide or other oxide.

Originality/value
The main change characteristics of base oil molecules are the first thermal decomposition to form oleic acid groups and ethane cyclopropane methyl oleate. Under the action of butyl octyldiphenylamine and octadecyl 3-(3,5-di-tert-butyl-4-hydroxyphenyl) propanoate, the deep oxidation and decomposition reaction are slowed down.

Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-01-2020-0037/
Management accounting in supply chains – what we know and what we teach
Authors: Taschner Andreas , Charifzadeh Michel 
Published: August 2020

PurposeDespite growing interest in the intersection of supply chain management (SCM) and management accounting (MA) in the academic debate, there is a lack of understanding regarding both the content and the delimitation of this topic. As of today, no common conceptualization of supply chain management accounting (SCMA) exists. The purpose of this study is to provide an overview of the research foci of SCMA in the scholarly debate of the past two decades. Additionally, it analyzes whether and to what extent the academic discourse of MA in SCs has already found its way into both SCM and MA higher education, respectively.Design/methodology/approachA content analysis is conducted including 114 higher education textbooks written in English or in German language.FindingsThe study finds that SC-specific concepts of MA are seldom covered in current textbooks of both disciplines. The authors conclude that although there is an extensive body of scholarly research about SCMA concepts, there is a significant discrepancy with what is taught in higher education textbooks.Practical implicationsThere is a large discrepancy between the extensive knowledge available in scholarly research and what we teach in both disciplines. This implies that graduates of both disciplines lack important knowledge and skills in controlling and accounting for SCs. To bring about the necessary change, MA and SCM in higher education must be more integrative.Originality/valueTo the best of the authors knowledge, this study is first of its kind comprising a large textbook sample in both English and German languages. It is the first substantiated assessment of the current state of integration between SCM and MA in higher education.
Exploring the socio-cultural factors in the implementation of public financial management information system in Ghana
Authors: Simpson Samuel Nana Yaw , Tetteh Lexis Alexander , Agyenim-Boateng Cletus 
Published: August 2020

Purpose
This paper aims to explore the socio-cultural factors that emerge in the implementation of integrated financial management information systems (IFMIS) in Ghana, a developing country.

Design/methodology/approach
A qualitative research approach was used with a case study design. The data were collected from archival documents and semi-structured face-to-face interviews with participants who played a significant role in the implementation of IFMIS in the Ghanaian public sector.

Findings
The findings show that although IFMIS was considered by the World Bank, Department for International Development (DFID), European Union and Danish International Development Agency to be rational, technical, universal and unproblematic, the use of the system in the Ghanaian public institutions was constrained by socio-cultural factors. These factors included power struggles between various technocrats; and negative attitudes such as opportunism and rent-seeking interest towards the IFMIS.

Research limitations/implications
The research is grounded in a single case study, but the findings can be theoretically generalised to information technology (IT)-based financial management system exhibiting the same characteristics.

Practical implications
This study offers a practical implication for governments, consultants and donor agencies.

Originality/value
This study provides additional insight through the application of the sociology and duality of information technology theory to study a particular IT-based public financial management initiative.
Exploring AAC graphic symbol choices: a preliminary study
Authors: Pampoulou Eliada , Fuller Donald R. 
Published: August 2020

Purpose
Graphic symbols have been used widely in the field of augmentative and alternative communication (AAC). The advancement of technology in recent years has stimulated their development even further, thereby providing speech-language pathologists (SLPs) a wide range of options to choose for the individuals they support. However, existing literature on graphic symbols is scant and clinicians must base their decisions almost solely on clinical judgment. This paper aims to investigate the factors SLPs consider when choosing corpuses of graphic symbols for their clients.

Design/methodology/approach
An online survey was used that allowed multiple-choice responses. Data were analyzed and presented primarily as percentages.

Findings
Most respondents used graphic symbols with people having developmental disorders, and the corpuses of symbols they drew upon were based predominantly on availability, characteristics of the individual’s impairment or disability and intelligibility to the user and his or her communication partners. Existing policies related to graphic symbols also influence clinicians’ choices. SLPs search for support mainly from professional associations and training providers. In terms of use with technology, ready-made symbol packages for clinicians to use were found to be attractive.

Practical implications
Professional associations and institutions that focus on AAC need to provide adequate support to clinicians with a foundation based on evidence-based practice.

Originality/value
To the best of the authors’ knowledge, this is the first research that focuses on current practices concerning the factors SLPs take into consideration when choosing the optimum graphic symbol corpus(es) for their clients.
Corporate governance: on the crossroads of meta-regulation and social responsibility
Authors: Al-Tawil Tareq Na'el , Younies Hassan 
Published: August 2020

Purpose
The purpose of this paper is to discuss incongruities in the corporate entity over the matter of agency. In lieu of the traditional notion of moral agency theory, the stakeholder model offers congruent grounding to corporate governance. Socially irresponsible or unethical corporate activities are perceived to increase expenses, diminish shareholder value and tarnish business reputations. In contrast, socially responsible corporate practices contribute to positive attitudes to the company and contribute to the creation of competitive advantage.

Design/methodology/approach
This paper follows the ongoing evolution of the regulatory changes instituted after the scandalous corporate fiascos of the present century, such as those of Enron and WorldCom in the USA, Polly Peck in the UK, HIH Insurance and One.Tel in Australia, and Siemens in Germany, inter alia. The exposition also touches on the regulatory metamorphosis of corporate governance in its convergence towards “meta-regulation” with corporate social responsibility at the core.

Findings
While meta-regulation has so far worked in many countries, caution is expressed over the perils of over-reliance on a meta-regulatory approach. Industries or market sectors should also attempt to operate from the start within the confines of self-regulation and government regulation. Market sectors and industries need to find the framework of regulation that is best suited to their operations.

Originality/value
The paper concludes by discussing the observed challenges and implications of such convergence, as well as future directions for law practitioners, academics and researchers in the realm of corporate conduct.
Modelling external debt – growth nexus: how relevant is governance?
Authors: Shittu Waliu Olawale , Ismail Nor Asmat , Abdul Latiff Abdul Rais , Musibau Hammed Oluwaseyi 
Published: August 2020

Purpose
Amongst the major concerns of sub-Sahara Africa are the rising external debt and poor performances in governance. This paper aims to lend a voice to the relevance of governance on the relationship between external debt and economic growth in selected five sub-Saharan African (SSA) countries.

Design/methodology/approach
Using available data from the World Governance and Development Indicators, between 1996 and 2016, the study uses the fully-modified OLS technique after establishing the absence of unit root and existence of long-run relationship amongst the variables of the model.

Findings
The findings confirm a non-linear relationship between external debt and economic with a positive net effect of $5.05 increase in economic performance for a US$ rise in external debt. While the index of governance depicts a negative association with economic growth, the indicators show mixed results. The interaction effect of external debt and governance on economic performance explain that improved governance quality reduces its negative effect on economic performance by US$1.288 (with a total effect of –4.180 + 1.288*EXDBT); it equally enhances the (net) positive impact of external debt by US$1.288 (with a total effect 5.05 + 1.288*IQ).

Practical implications
The governments of the selected countries are, therefore, advised to seek other means of financing their expenditure while curbing financial mismanagement and its long-term impacts on growth. Also, governance infrastructures should be improved to restore both domestic and foreign investors’ confidence so that more private capitals may be attracted in lieu of excessive borrowings.

Originality/value
The research is the first to comprehensively examine the nexus between external debt, governance and economic growth in the selected countries, given their external debt position in SSA. This includes examining the impacts of each of the governance indicators and the comprehensive index of governance on growth. Furthermore, the study adds to the literature by examining the interaction effects of external debt and governance on economic growth of these countries. This gives both the partial and total estimates of the effects of external debt and governance on economic growth in the countries under consideration.
Ethnicisation of corruption in Nigeria
Authors: Arowolo Dare Ezekiel 
Published: August 2020

Purpose
The purpose of this paper is to assess the ethnicisation of corruption in Nigeria. This paper examines the role of ethnicity in promoting corruption, the impact of ethnicity on corruption and the challenge it poses for its combat.

Design/methodology/approach
The study uses descriptive analysis and evidence-based research.

Findings
The paper found evidence that corruption was deeply rooted in various ethnic groups that people Nigeria, and this is the major factor militating against measures to combat it. The findings are relevant for understanding the dynamics of corruption and strategies to combat it.

Originality/value
The paper’s uniqueness is its departure from the overly researched problems, consequences and causes of corruption to a new area of linking ethnicity to the virulent nature of corruption in Nigeria. It shows a number of evidences of ethnic dimension to corruption escalation in the country.
Mobile technology to give a resource-based knowledge management advantage to community health nurses in an emerging economies context
Authors: Fletcher-Brown Judith , Carter Diane , Pereira Vijay , Chandwani Rajesh 
Published: August 2020

Purpose
Knowledge is a key success factor in achieving competitive advantage. The purpose of this paper is to examine how mobile health technology facilitates knowledge management (KM) practices to enhance a public health service in an emerging economies context. Specifically, the acceptance of a knowledge-resource application by community health workers (CHWs) to deliver breast cancer health care in India, where resources are depleted, is explored.

Design/methodology/approach
Fieldwork activity conducted 20 semi-structured interviews with frontline CHWs, which were analysed using an interpretive inductive approach.

Findings
The application generates knowledge as a resource that signals quality health care and yields a positive reputation for the public health service. The CHW’s acceptance of technology enables knowledge generation and knowledge capture. The design facilitates knowledge codification and knowledge transfer of breast cancer information to standardise quality patient care.

Practical implications
KM insights are provided for the implementation of mobile health technology for frontline health-care professionals in an emerging economies context. The knowledge-resource application can deliver breast cancer care, in localised areas with the potential for wider contexts. The outcomes are valuable for policymakers, health service managers and KM practitioners in an emerging economies context.

Social implications
The legacy of the mobile heath technology is the normalisation of breast cancer discourse and the technical up-skilling of CHWs.

Originality/value
First, this paper contributes three propositions to KM scholarship, in a public health care, emerging economies context. Second, via an interdisciplinary theoretical lens (signalling theory and technology acceptance model), this paper offers a novel conceptualisation to illustrate how a knowledge-resource application can shape an organisation’s KM to form a resource-based competitive advantage.
Perception versus reality: Iranian banks and international anti-money laundering expectations
Authors: Molla Imeny Vahid , Norton Simon D. , Salehi Mahdi , Moradi Mahdi 
Published: August 2020

PurposeIran has been ranked by the Basel Committee on Banking Supervision and the Financial Action Task Force (FATF) as one of the foremost countries in the world for money laundering. However, Iranian banks claim that they comply with international standards for reporting suspicious activity, risk management and training. This paper aims to investigate this dichotomy between perception and reality.Design/methodology/approachA Wolfsberg-style questionnaire was sent to partners in Iranian accounting firms, which have audited domestic banks over the past five years to investigate the adequacy of risk management systems.FindingsMost Iranian banks have anti-money laundering (AML) systems, which compare favourably with those of international counterparties. Banks take a risk-based approach to potential criminal behaviour. The negative perception of Iranian banks is principally attributable to the government’s unwillingness to accede to “touchstone” international conventions. In spite of having in place AML laws, which are comparable in intent with those of the UK and the United States of America (USA), weak enforcement remains a significant impediment of which the political establishment is aware.Practical implicationsMeasures required to bring Iranian banks into compliance with international standards may be less extensive than perceptions suggest. However, failure of the government to accede to conventions stipulated by the FATF means that banks may remain ostracised by foreign counterparties for the foreseeable future.Originality/valueThis study provides a unique insight into the extent of AML compliance in Iranian banks as verified by external auditors.
Aging and the preference for the human touch
Authors: Wu Ruomeng , Liu Meng , Kardes Frank 
Published: August 2020

Purpose
This paper aims to investigate the effect of chronological age on the likelihood to choose a service provider with technological machines versus humans in the context of services.

Design/methodology/approach
Two experimental studies were used to collect data. In both experiments, scripts were devised to depict a food ordering situation. The studies, each of which represents two between-subject conditions, were presented to a total of 312 participants.

Findings
The results of studies show that as age increases, consumers show a higher visit likelihood with human servers as compared to self-ordering machines. This effect emerges because as age increases, people find it more comfortable and convenient to order from human servers. Nevertheless, when a self-ordering machine is the only option, older and younger people find it equally comfortable and convenient.

Research limitations/implications
This research indicates that as age increases, consumers tend to choose human servers. However, age does not impact willingness to use technology when human service is not available. A limitation of our research is that we look at food ordering contexts only. Another limitation is that most participants were between 18 and 60 years of age.

Practical implications
With a better understanding of the effect of age on preference for service types and the reason behind it, this research helps implement and manage service technologies that may elicit favorable judgments and decisions from consumers.

Originality/value
It demonstrates how, when and why age affects the intention to visit service providers that adopt self-service technologies. This research suggests that as age increases, consumers like human service better, but they do not resist self-service technology.
Corporate social responsibility, market reaction and accounting conservatism
Authors: Shen Xixi , Ho Kung-Cheng , Yang Lu , Wang Leonard Fong-Sheng 
Published: August 2020

PurposeNon-financial information disclosure may reflect the quality of corporate financial reports or disclosure policy choices. The authors examine the relationship between corporate social responsibility (CSR) and accounting conservatism and also investigate channels through which such effects are transmitted. The purpose of this paper is to explore how CSR, as non-financial information that has received widespread attention, affects choices regarding corporate financial policy.Design/methodology/approachUsing ordinary least squares regression, the authors analyze China CSR Score data for 2010–2018. They control certain influencing variables related to the nature and characteristics of enterprises and discover that CSR can effectively increase accounting conservatism. Then, they extract the components of market reactions to CSR and study the market reaction path of CSR as it affects financial policy. They also conduct a robustness test to ensure that the results are not accidental in a complex environment.FindingsThe results reveal the influence of non-financial information on firms’ financial policy. In addition, the results confirm the attraction of liquidity and investor attention as the major market reaction channels by which CSR significantly promotes accounting conservatism. Additionally, other critical paths of influence deserve further exploration. The results remain robust for alternate measures of accounting conservatism, different components of CSR, other proxies on CSR, endogenous testing and alternate estimation methods.Originality/valueThe study represents the first analysis of the influence of CSR information disclosure on accounting conservatism in emerging markets, and it undertakes a preliminary exploration to clarify the mechanism of CSRs’ role in accounting conservatism. The results also provide a policy reference for external supervision and internal governance of enterprises. Thus, the results can help company managers maintain a favorable corporate image and establish a high-level investor protection mechanism.
Blockchain challenges in adoption
Authors: Gaur Nitin 
Published: August 2020

PurposeBlockchain technology can be used to record virtually anything of value – your identity, a will, a deed or almost any type of secure transfer of information. But in many respects, blockchain is lacking some critical capabilities to make it ready for widescale adoption by business. This paper on IBM blockchain attempts to uncover the promise of blockchain for enterprise, which goes beyond its role as an industry disruptor. It also has tremendous potential to improve existing business processes, as well as to improve efficiencies in existing transaction systems, leading to exponential cost saving for the enterprise and the end consumer. Disintermediation and disruption is the investment magnet for blockchain-related ideas, riding on the success of the business and underpinned by peer-to-peer and crowdsourcing models. Blockchain technology promises a similar explosion in trade, ownership and trust, as the tenets of both technologies rely on principles of distributed governance and rules established for a time-tested protocol.Design/methodology/approachThe idea behind defining the path to blockchain enterprise adoption is to ensure that we have a microscopic focus on a singular use case and that we distill the existing business into a blockchain paradigm. This implies both business and technology models. We take a singular use case that has an industry and enterprise impact and apply business and technology acumen to the problem domain.FindingsThe result is a well-thought-out business architecture and technology blueprint, along with requirements for compliance, audit and enterprise integration. The point of this exercise is to expend time and energy with the right business domain expertise and blockchain technology expertise to derive an adoption model that enlists and surfaces hurdles, challenges and factors in the costs and economic viability of the blockchain solution.Originality/valueThe resulting artifacts/collateral of the blockchain client led engagement are envisioned to be instrumental in socialization and in providing a blueprint for a business seeking executive sponsorship and the necessary funding for first project.