bluuebunny/crossref_metadata_2025_split huggingface dataset:
Leadership/management factors impact on employee engagement and discretionary effort
Authors: Sharafizad Jalleh , Redmond Janice , Morris Robyn 
Published: January 2020

PurposeThere is strong and growing evidence of the importance of leadership and management factors influence on employee engagement and discretionary effort. However, the problem is that there has been limited recent effort to review where research gaps exit and provide a direction to guide future research. The purpose of this paper is to provide an integrated perspective on the influence of leadership and management factors on employee engagement and discretionary effort.Design/methodology/approachThe review of the literature includes empirical research and case studies related to employee engagement and discretionary effort from various databases such as Business Premier, Cambridge University Press, JSTOR, Springer, Emerald, Wiley, ProQuest and ISI Web of Science. Supporting material was also accessed from reference books regarding similar concepts and theories.FindingsThe review provides a current view of the key topics, identifies three key research gaps, suggests a refined, up-to-date definition of both employee engagement and discretionary effort, and proposes a conceptual framework to inform future research. In doing so, it offers new directions for progressing studies on these critical workplace practices and behaviours particularly the inclusion of national culture as a moderating variable when investigating or implementing employee engagement and discretionary effort strategies.Research limitations/implicationsFindings are based on existing literature and require empirical testing. Practical and theoretical implications are discussed.Originality/valueUndertaking a review of the literature is an important part of any research and this review aims to organise, describe and appraise the current literature with a view to gaining a critical perspective for the benefit of researchers.
Perceived trustworthiness in using B2B digital services
Authors: Hallikainen Heli , Hirvonen Saku , Laukkanen Tommi 
Published: January 2020

PurposeThe purpose of this paper is to examine how the perceived trustworthiness of a B2B service provider relates to a business customer’s intention to use digital services from that provider. The study investigates whether perceived trustworthiness, composed of ability, integrity and benevolence, explains behavioral intentions equally among all business customer segments, and how characteristics such as job level, decision-making role, technology readiness age and gender moderate these effects.Design/methodology/approachDrawing on a model of trust transfer mechanism, the study explores how perceived trustworthiness established in face-to-face interaction influences the use of digital services in making B2B purchases. Hypotheses are tested using a sample of 1,866 responses collected from customers of four B2B firms.FindingsAbility is the most influential on the customer’s intention to transact through digital channels, while the effects of integrity and benevolence show more variation. The effect of perceived trustworthiness on the intention to use digital services is remarkably stronger among senior and middle management, high-level decision makers, the younger age segment, men and individuals high in technology readiness, compared to other segments studied.Originality/valueThe study contributes to the scant research on B2B customer behavior in the digital environment and incorporates individual characteristics specific to the industrial domain.
Design of Blockchain-based Precision Health-Care Using Soft Systems Methodology
Authors: Sharma Ravi , Zhang Charcy , Wingreen Stephen C. , Kshetri Nir , Zahid Arnob 
Published: January 2020

Purpose
The purpose of this paper is to describe the application of soft systems methodology (SSM) to address the problematic situation of low opt-in rates for Precision Health-Care (PHC).

Design/methodology/approach
The design logic is that when trust is enhanced and compliance is better assured, participants such as patients and their doctors would be more likely to share their medical data and diagnosis for the purpose of precision modeling.

Findings
The authors present the findings of an empirical study that confronts the design challenge of increasing participant opt-in to a PHC repository of Electronic Medical Records and genetic sequencing. Guided by SSM, the authors formulate design rules for the establishment of a trust-less platform for PHC which incorporates key principles of transparency, traceability and immutability.

Research limitations/implications
The SSM approach has been criticized for its lack of “rigour” and “replicability”. This is a fallacy in understanding its purpose – theory exploration rather than theory confirmation. Moreover, it is unlikely that quantitative modeling yields any clearer an understanding of complex, socio-technical systems.

Practical implications
The application of Blockchain, a platform for distributed ledgers, and associated technologies present a feasible approach for resolving the problematic situation of low opt-in rates.

Social implications
A consequence of low participation is the weak recall and precision of descriptive, predictive and prescriptive analytic models. Factors such as cyber-crime, data violation and the potential for misuse of genetic and medical records have led to a lack of trust from key stakeholders – accessors, participants, miners and regulators – to varying degrees.

Originality/value
The application of Blockchain as a trust-enabling platform in the domain of an emerging eco-system such as precision health is novel and pioneering.
Platform ecological circle for cold chain logistics enterprises: the value co-creation analysis
Authors: Peng Benhong , Wang Yuanyuan , Zahid Sardar , Wei Guo , Elahi Ehsan 
Published: January 2020

Purpose
The purpose of this paper is to propose a framework of value co-creation in platform ecological circle for cold chain logistics enterprises to guide the transformation and development of cold chain logistics industry.

Design/methodology/approach
This paper establishes a conceptual framework for the research on the platform ecological circle in cold chain logistics, utilizes a structural equation model to investigate the influencing factors of the value co-creation of the platform ecological circle in the cold chain logistics enterprises and elaborates the internal relations between different influencing factors regarding the value co-creation and enterprises’ performance.

Findings
Results show that resource sharing in logistics platform ecological circle can stimulate the interaction among enterprises and this produces a positive influence on their dynamic capabilities, which, in turn, affects the they to work together to plan, implement and solve problems, so as to achieve the goal of improving enterprise performance.

Practical implications
The shared resources and value co-creation activities in the platform ecological circle are very important for the transformation and development of cold chain logistics enterprises. Therefore, enterprises should promote value co-creation through realizing resource sharing and creating a win-win cooperation mechanism.

Originality/value
This paper targets at incorporating the resource sharing in platform ecological circle for cold chain logistics enterprises, explores from an empirical perspective the role of the resource sharing in cold chain logistics enterprises in enhancing the dynamic capabilities of enterprises, thereby encouraging the value co-creation behavior, and ultimately boosts enterprise performance and stimulates business development.
Robust fuzzy sliding mode control based on low pass filter for the welding robot with dynamic uncertainty
Authors: Wang Pengcheng , Zhang Dengfeng , Lu Baochun 
Published: January 2020

Purpose
Considering the external disturbances and dynamic uncertainties during the process of the trajectory tracking, this paper aims to address the problem of the welding robot trajectory tracking with guaranteed accuracy.

Design/methodology/approach
The controller consists sliding mode control, fuzzy control and low pass filter. The controller adopts low-pass filter to reduce the high frequency chattering control signal in sliding mode control. The fuzzy control model is used to simulate the external disturbance signal and the dynamic uncertainty signal, so that the controller can effectively restrain the chattering caused by the sliding mode control algorithm, realizing the track of the welding robot effectively and improving the robustness of the robot.

Findings
An innovative experiment device was adopted to realize the performance of the proposed controller. Considering the kinematic and dynamic uncertainty during the process of robot tracking, the tracking accuracy was realized within 0.3 mm.

Originality/value
This paper uses Lyapunov stability theory and Barbalat theorem to analyze the stability of the proposed controller.
How the social dimension of fitness apps can enhance and undermine wellbeing
Authors: Whelan Eoin , Clohessy Trevor 
Published: January 2020

PurposeWhile the positive health benefits of fitness apps, which motivate and track physical exercise, are widely acknowledged, the adverse connection between these technologies and wellbeing has received little attention. The purpose of this paper is to determine how the social dimensions of fitness apps predict the type of passion (harmonious and obsessive) one has for physical exercise, and what the resulting positive and negative implications are for wellbeing.Design/methodology/approachDrawing from the theoretical frameworks of social influence and the dual model of passion (DMP), this study develops a model depicting how fitness apps relate to the causes and consequences of harmonious and obsessive passion for exercise. Survey data were collected from 272 fitness app using cyclists and analysed with partial least squares structural equation modelling techniques.FindingsDifferent social influence aspects of fitness apps appeal to different types of exercisers. A harmonious passion for physical exercise is predicted by the positive reciprocal benefits attained from one’s fitness app community, while an obsessive passion is predicted by positive recognition. In turn, a harmonious passion for exercise is negatively associated with life burnout, while an obsessive passion strongly affirms that relationship. In addition, the relationship between social influence and life burnout is fully mediated by the type of passion a fitness app user possesses.Originality/valueUnderpinned by the DMP, the study provides a theoretical framework explaining how the use of fitness apps can result in opposing wellness outcomes.
Measuring brand-related content in social media: a socialization theory perspective
Authors: Sabermajidi Naghmeh , Valaei Naser , Balaji M.S. , Goh See Kwong 
Published: January 2020

PurposeBuilding on consumer socialization theory, the purpose of this paper is to examine antecedents and consequences of generating and sharing brand-related content on social media in a restaurant context.Design/methodology/approachA scale development process was undertaken to develop the scale for brand-related user-generated content (BRUGC). Then the authors tested the antecedents and consequences of BRUGC using 375 responses obtained through a mall-intercept survey. The hypotheses were tested using structural equation modeling with AMOS.FindingsStudy findings revealed that age, time on Facebook, number of Facebook friends, Facebook usage intensity, and need for self-enhancement were key antecedents of both the generation and sharing of BRUGC. The results also indicated that gender, race and need for self-affirmation were not significantly related to generating and sharing BRUGC. Both generating and sharing BRUGC were positively associated with attitude and intentions toward the restaurants.Originality/valueThis study is the first to develop a BRUGC scale through a rigorous scale development process. It thus contributes to consumer socialization theory literature in considering social media as a socialization agent. The findings provide valuable insights for both academicians and social media managers and aid in enhancing BRUGC.
Coercive, normative, and mimetic isomorphisms as drivers of corporate tax disclosure
Authors: Depoers Florence , Jérôme Tiphaine 
Published: January 2020

PurposeInternational Accounting Standard (IAS) 12 requires the disclosure of a tax reconciliation (TR). The purpose of the TR is to explain the differences between the corporate effective tax expense and the corporate theoretical tax expense. In this paper, the authors investigate which institutional pressures influence the level of disclosure of the TR.Design/methodology/approachThe study draws on an empirical archival approach in which the level of disclosure is first measured and then associated with institutional pressures. The sample comprises 120 companies listed on the Paris stock exchange, i.e. a highly institutionalized setting.FindingsThe findings show a wide variation in the level of disclosure of the TR across the sample and that all three types of isomorphism (coercive, normative and mimetic) are associated with disclosure.Research limitations/implicationsThe paper deals exclusively with TR given its importance to a wide range of users. Additional tax information available in annual reports, most of the time at an expert level, may be the subject of further research.Practical implicationsThe results have important implications for standard setters, regulators, and practitioners as the research outlines the institutional pressures at work in corporate reporting policies and pushes forward the debate on fiscal transparency.Originality/valueThis paper documents the influence of institutional pressures on the level of the TR disclosure at a country level. It contributes to the literature on corporate tax disclosure which mainly focuses on differences across countries. An innovativead hocindex is used to measure information completeness.
The impact of institutional ethics and accountability on voluntary assurance for integrated reporting
Authors: Kılıç Merve , Uyar Ali , Kuzey Cemil 
Published: January 2020

PurposeThe purpose of this paper is to investigate whether the ethics and accountability environment influences the voluntary assurance demand for integrated reports through the lens of institutional theory.Design/methodology/approachThis study used an international sample of 192 companies that have registered in the International Integrated Reporting Council’s (IIRC) early examples database and that published integrated reports during the years 2011–2016. Binary logistic regression as well as Instrumental Variables (IV) regression with Probit and GMM estimators were employed to test the proposed hypotheses.FindingsThe results confirm that assurance of integrated reports serves as a response to the absence or incompetence of formal and informal institutions that facilitate private contracting. Specifically, the authors found that firms tend to assure their integrated reports in business environments that are characterized by weaker ethical behaviors, less effective boards, poorer auditing and reporting standards, and insufficient protection of the rights of minority shareholders by the legal system.Research limitations/implicationsThis study responds to the research calls upon integrated reporting assurance by investigating the underlying drivers of and motives for voluntary assurance on integrated reports.Practical implicationsThe findings provide practical implications for firms, regulators and assurance firms. Firms can utilize the results of the study in determining their corporate policies and strategies regarding whether to undertake assurance on integrated reports. Regulators can also consider the results in shaping and improving the institutional ethical and accountability environment of their countries. Further, assurance firms can use these results to help position themselves and guide their market entry decisions.Originality/valueThis study adds to the understanding of institutional factors that impact the assurance of integrated reports which has been rarely examined by prior research. In particular, this is one of the few attempts to examine the link between institutional ethics and accountability environment and the voluntary assurance demand in an international context.
Whistleblowing system, Machiavellian personality, fraud intention
Authors: Triantoro Hanrin Damas , Utami Intiyas , Joseph Corina 
Published: January 2020

Purpose
The objective of this study is: 1) to examine the effect of whistleblowing system and fraud intention, 2) the impact of Machiavellianism personality and fraud intention, 3) the interaction effect between whistleblowing system, Machiavellianism personality and fraud intention.

Design/methodology/approach
This study carried out a 2 × 2 between-subjects true experimental research design, using the Web-based tool. The subjects were 75 accounting undergraduate students from seven universities in Indonesia who were enrolled for auditing courses.

Findings
This study shows that fraud intention increases with the absence of a whistleblowing system. This research also shows that higher Machiavellianism increases individual fraud intention.

Research limitations/implications
The poor internet connection contributes to obstruction in accessing the experimental website. Few participants were required to repeat the completion of the experimental module.

Practical implications
This study contributes to developing the whistleblowing system to mitigate fraud intention in organizations considering the personality trait of the individual.

Social implications
This study suggests the importance of a better understanding of fraud mechanisms to enhance the awareness of the whistleblowing system.

Originality/value
This study uses the whistleblowing system as a proxy for an opportunity in the fraud triangle concept. There is limited empirical research conducted on examining the whistleblowing system to fraud intention and the interaction of Machiavellian personality and whistleblowing system to fraud intention.
Unethical practices peer-to-peer lending in Indonesia
Authors: Hidajat Taofik 
Published: January 2020

Purpose
This paper aims to highlight the existence of illegal peer-to-peer (P2P) lending in Indonesia, unethical practices of P2P lending operators to borrowers, regulatory weaknesses and offer recommendations to reduce unethical practices.

Design/methodology/approach
This paper is a general discussion through desk research using secondary data from journal papers, research reports, books and papers online.

Findings
There are regulatory weaknesses in regulating illegal P2P lending. There are no strict legal sanctions for P2P lending operators who act unethically to borrowers.

Originality/value
This paper discusses the unethical actions of P2P lending operators and the inability of regulations to take legal action against illegal P2P operators.
Testing the fraud triangle: a systematic review
Authors: Homer Emily M. 
Published: January 2020

PurposeThe purpose of this study is to examine the existing literature on the fraud triangle. The fraud triangle framework, popularized by Donald Cressey and W. Steve Albrecht, has been used to explain financial crimes since the 1940s. The theory includes that workplace financial crime and fraud occurs only when an offender has sufficient opportunity, pressure and rationalization to commit the crime. The fraud triangle has been empirically applied to the array of criminal behaviors and specific financial crimes and offenders internationally to determine if all three elements are necessary for the crimes to occur.Design/methodology/approachThis systematic review summarized 33 empirical studies that have applied all three components of the fraud triangle to study financially criminal behavior committed by both corporations and individuals. The review included published and non-published papers and manuscripts from a variety of sources internationally.FindingsOf the 33 studies included, 32 found support for at least one element of the fraud triangle and 27 found support for all three elements. Overall, these studies have shown that the fraud triangle has generally received support across different subjects, industries and countries.Research limitations/implicationsThis research only examined papers using the “fraud triangle” term.Originality/valueThis paper systematically reviewed different types of studies internationally, concluding that the fraud triangle is largely valid internationally as an explanation for financial crimes.
Customer identification in currency exchange companies as per FATF recommendations
Authors: Clavijo Suntura Joel Harry 
Published: January 2020

Purpose
The purpose of this paper is to determine if customers due to diligence measures laid down in Financial Action Task Force (FATF) Recommendation no. 10 can be applied to customers of currency exchange companies.

Design/methodology/approach
Currency exchange financial entities undertake financial transactions with occasional customers, for this reason, this research work is aimed at carrying out a study of the content of FATF Recommendation no. 10 regarding the applicability of due diligence measures to occasional customers. For this purpose, the analytical and interpretative methods have been used.

Findings
FATF Recommendation No. 10 about customer due diligence measures has been designed primarily for financial entities with regular customers, however, most customers of financial currency exchange companies are occasional customers. For such financial entities, customer identification is mandatory only for transactions above 15,000 USD/EUR, leaving a potential risk of money laundering for financial transactions below that threshold. Furthermore, within currency exchange companies, risk factor analysis and customers’ identity verification are performed only on regular customers.

Originality/value
Customer due diligence measures in currency exchange financial entities should not be subject to the transaction threshold. Moreover, it is necessary to adopt a centralized control system to avoid currency exchange companies infringement of their control systems.
Segmentally aware: know when to merge and when to purge
Authors: Ma Yao , Xu Jiahua 
Published: January 2020

Purpose
The purpose of this paper is to hone in on the degree of segment-level integration relative to corporate post-merger performance.

Design/methodology/approach
The sample consists of 89 segments in 29 combined companies resulting from large mergers and acquisitions (M&A) transactions between 2001 and 2014 in the pharmaceutical and chemical industries worldwide. The authors track the change through M&A in performance of segments with different integration forms as well as performance of entire companies with different integration levels.

Findings
The authors find that integrating the segments from the target significantly improves the acquirer’s overall performance, as well as the concerned segments’ performance, following an M&A transaction. Whereas the segments from the target company, when left unintegrated, not only exhibit subpar performance among all the segments, but also appear responsible for the worsening corporate performance. Various possible reasons for this contrast are discussed.

Originality/value
This paper raises awareness of the significance of segment-level analyses, and contributes to the post-merger integration (PMI) research by examining the influence of structural integration on operating segments. To the best of our knowledge, this paper is the first to investigate integration forms and the post-merger financial performance of various segments within companies.