bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do agriculture-based economies mitigate CO2emissions?
Authors: Dar Javaid Ahmad , Asif Mohammad 
Published: January 2020

PurposeThis study aims to fill the gap in income-environment literature by adding agricultural contribution to the nexus. The authors investigate the short-run and long-run impact of agricultural contribution, renewable energy consumption, real income, trade liberalisation and urbanisation on carbon emissions for a balanced panel of five South Asian Association for Regional Cooperation (SAARC) countries spanning the period 1990-2013.Design/methodology/approachPedroni and Kao cointegration techniques have been used to test the existence of long-run relationship between the variables. The directions of causal relationships have been verified using Granger causality tests. Further, the long-run parameters of the baseline equation have been estimated by using the fully modified ordinary least squares, the technique developed by Pedroni, (2001a) for heterogeneous cointegrated panels.FindingsThe result reveals that agricultural contribution and renewable energy consumption improve environmental quality in the long run, while urbanisation and per capita real income degrade it. The study did not find any evidence of “pollution heaven hypothesis” in the selected countries. The Granger causality tests confirm bidirectional causality between carbon emissions and income and between carbon emissions and urbanisation. In addition, there is unidirectional causality running from agricultural contribution to renewable energy consumption.Originality/valueThis is the only study to investigate the role of agriculture sector in carbon mitigation from a panel of South Asian economies. To the best of the authors’ knowledge, it is also the first study to test the applicability of “pollution heaven hypothesis” for SAARC countries.
Corruption, gender inequality and logistics performance
Authors: Larson Paul D. 
Published: January 2020

PurposeThe purpose of this paper is to develop and test theory-driven hypotheses on the influence of corruption and gender inequality on logistics performance.Design/methodology/approachThis paper develops hypotheses based on a review of the literature and theory linking corruption, gender inequality and logistics performance. Testing the hypotheses draws on the following secondary data sources: the World Bank Logistics Performance Index, Transparency International’s Corruption Perceptions Index and the United Nations Development Programme Gender Inequality Index. Regression analysis is used to test the hypotheses.FindingsA significant direct effect is evident between corruption perceptions and perceived logistics performance. Corruption is detrimental to logistics. Further, there is evidence of an indirect effect, via gender inequality. Gender inequality is also linked directly to lower logistics performance. Gross domestic product/capita enters the analysis as a control variable.Research limitations/implicationsWhile the analysis uses secondary data, sources are credible and their methods – while not perfect – are logical and appear to be reasonable. It is possible that excluded variables could further explain the relationships under study. This implies future research opportunities, perhaps involving case studies of specific nations.Practical implicationsThe results should inspire businesses, non-governmental organizations and governments to invest in, aid, advocate for and legislate toward greater gender equality – and against corruption. Logistics educators have an important role in disseminating this message.Social implicationsGender inequality and corruption are current, global social issues. Moving forward toward equality and away from corruption are the right moves. Such moves appear to also yield better logistics.Originality/valueThis paper is among the first linking corruption and gender inequality to logistics performance. It shows how social issues impact logistics performance at a national level.
Challenges to strategic planning in public institutions
Authors: Dlamini Nqobile , Mazenda Adrino , Masiya Tyanai , Nhede Norman Tafirenyika 
Published: January 2020

Purpose
A strategic plan is a document used to communicate an organisation’s goals and the actions needed to achieve those goals. Strategic planning in public organisations promotes timely decisions, enhances the management of limited resources in a more rational manner, improves service delivery and induces greater satisfaction of customers. The purpose of this paper is twofold: first, to critically examine the strategic planning challenges facing the Department of Telecommunications and Postal Services (DTPS), and how these impact organisational performance; second, to identify strategies that can be implemented to enhance strategic planning and performance management in the DTPS.

Design/methodology/approach
This paper used a qualitative case study design with the aid of document analysis to provide insight into the research questions.

Findings
The paper concludes that public institutions such as the DTPS face a plethora of challenges that militate against successful strategic planning and implementation. A major challenge is resistance to change arising from a desire to maintain the status quo. This paper argues that it is important to promote strategic planning, and aligning organisational objectives with performance in public institutions.

Research limitations/implications
This study is based on documentary research and therefore its findings may lack current findings that would have emerged from direct interviews.

Practical implications
This research contributes towards efforts being made to make strategic planning and implementation effective and credible in public institutions especially in sub Saharan Africa.

Originality/value
In many South African public institutions, strategic planning is viewed as the work of top management, a misconception which compromises service delivery. In addition, strategic planning has been implemented as a direct attempt to inhibit poor budgetary planning and corruption in procurement systems, and in order to effectively manage public resources. There is a need for the department to conduct regular skills development programmes, uproot top-level bureaucracy, and increase innovation, monitoring and evaluation of organisational activities.
Service employees’ personality, customer orientation and customer incivility
Authors: Kiffin-Petersen Sandra A. , Soutar Geoffrey N. 
Published: January 2020

Purpose
The purpose of this study is to examine the mediating role customer orientation plays in the relationship between service employees’ personality and their perceived experiences of customer incivility.

Design/methodology/approach
Service workers from a variety of industries were recruited from an online panel service and asked to complete a self-report on-line questionnaire (n = 253). PLS structural equation modeling was used to test the research hypotheses.

Findings
Service employees who are high in agreeableness and core self-evaluations are more customer-oriented and, as a result, report fewer customer incivility experiences. Disagreeable and neurotic service employees are more likely to be selling-orientated, but this was unrelated to customer incivility.

Research limitations/implications
The results are limited because all data are self-report. However, the findings suggest that personality and customer orientation influence employees’ customer incivility experiences.

Originality/value
Service jobs can be stressful, in part, because employees have to deal with rude and abusive customers. However, little is known about the antecedents to customer incivility from the perspective of the service provider. The present study bridges this gap and provides an understanding of the mechanisms by which targeted employees’ personality characteristics and customer-oriented behaviors influence their experiences of customer incivility. The results suggest two possible pathways to reduce employees’ customer incivility experiences including selection and training activities to develop a high core self-evaluation and more customer-oriented behaviors.
Motivation and barriers to access to formal credit of primary cinnamon producers from the perspective of value chain development in Northwestern Vietnam
Authors: Luan Do Xuan 
Published: January 2020

Purpose
The purpose of this paper is to investigate borrowing motivation, credit access barriers and their impacts on income of smallholder farmers engaging in cinnamon value chain development in Northwestern Vietnam.

Design/methodology/approach
A multistage sampling technique using a structural questionnaire and in-depth interviews was applied for collecting primary data from farmers and relevant stakeholders. The Propensity Score Matching was employed to analyze access barriers and examine whether relaxing these barriers can improve farmer income. To deal with the issue of model uncertainty and further increase the robustness of results, Bayesian model average and the bootstrapping approach were applied.

Findings
To fulfill the certain quality standards of cinnamon products which are later used in the medicinal and food industry, farmers as primary producers need credit for intensive investment to increase the value of their products. Still, there are 25.36 percent of farmers who have access constraints to formal credit. In the credit received group, 24.56 percent have not received full credit as demanded. Access problems are relevant to lack of collateral, lack of bank account holdings, inconvenient access to roads, weak chain linkage and limited organic farming. Removing credit access barriers can improve the income for farmers from cinnamon farming activities.

Research limitations/implications
More detailed information on the conditions under which credit serves a more important role in creating value addition for cinnamon products can help the government establish more effective credit policies.

Social implications
Great attention should be paid to smallholder farmers as primary producers in the chain for sustainable value chain development in developing and emerging economies. Policy interventions should facilitate access to bank accounts, speed up the process of granting residential land use certificates, certify organic farming and upgrade the road system. Strengthening the chain linkage can enhance smallholder farmers’ capacity to obtain credit through value chain lending development.

Originality/value
Empirical studies on agricultural credit from the perspective of value chain development remain scarce. A better understanding of credit access constraints allows for the positing of recommendations for policy makers to facilitate value chain lending and a medicinal plant-based agro-forestry system in similar situations.
Matching of expenses in financial reporting: a matching function approach
Authors: Laitinen Erkki Kalervo 
Published: January 2020

Purpose
The purpose of this study is to introduce a matching function approach to analyze matching in financial reporting.

Design/methodology/approach
The matching function is first analyzed analytically. It is specified as a multiplicative Cobb-Douglas-type function of three categories of expenses (labor expense, material expense and depreciation). The specified matching function is solved by the generalized reduced gradient method (GRG) for 10-year time series from 8,226 Finnish firms. The coefficient of determination of the logarithmic model (CODL) is compared with the linear revenue-expense correlation coefficient (REC) that is generally used in previous studies.

Findings
Empirical evidence showed that REC is outperformed by CODL. CODL was found independent of or weakly negatively dependent on the matching elasticity of labor expense, positively dependent on the material expense elasticity and negatively dependent on depreciation elasticity. Therefore, the differences in matching accuracy between industries emphasizing different expense categories are significant.

Research limitations/implications
The matching function is a general approach to assess the matching accuracy but it is in this study specified multiplicatively for three categories of expenses. Moreover, only one algorithm is tested in the empirical estimation of the function. The analysis is concentrated on ten-year time-series of a limited sample of Finnish firms.

Practical implications
The matching function approach provides a large set of important information for considering the matching process in practice. It can prove a useful method also to accounting standard-setters and other specialists such as managers, consultants and auditors.

Originality/value
This study is the first study to apply the new matching function approach.
Testing complexity theory in service research
Authors: Prentice Catherine 
Published: January 2020

Purpose
This study aims to draw on the complexity theory and uses a non-an asymmetrical method – fuzzy-set qualitative comparative analysis (fsQCA) to test the core tenets of complexity theory, namely, asymmetry, equifinality and causal complexity and valence reversals or conjunction with a focus on testing the relationships between service quality, customer satisfaction and loyalty. Case outcome forecasting accuracy rather than relationships are tested in asymmetric testing.

Design/methodology/approach
Both symmetrical (structural equation modelling or SEM) and non-symmetrical (fsQCA) methods were used to test the proposed relationships (symmetrical testing) and case outcome forecasting accuracy (asymmetric testing). The former was used as a comparison. The study setting was in Australian airports. The data were collected from departure passengers.

Findings
The results from SEM and fsQCA differ substantially. The former provides very simplistic findings of variable directional relationships; whereas the latter presents asymmetrical, equifinal and conjunctional relationships regarding service quality, customer satisfaction and behavioural intentions. These findings support the core tenets of the complexity theory.

Research limitations/implications
The study findings conform to the complexity theory that indicates relationships between variables can be nonlinear and the same causes can produce different effects. The findings suggest the outcomes of interest often result from combined antecedent conditions rather than a single causal factor. The study confirms that asymmetrical thinking relies on Boolean algebra and set theory principles.

Originality/value
This study uses both symmetrical and asymmetrical methods to reveal the nuanced information about the relationship that has been tested primarily using symmetrical methods.
The evolution and impact of qualitative research in Journal of Services Marketing
Authors: Valtakoski Aku 
Published: January 2020

Purpose
The purpose of this paper is to review the evolution of empirical research methods in Journal of Services Marketing (JSM), how the choice of methodology is related to the research topic, and how methodology affects the impact of papers published in JSM.

Design/methodology/approach
Based on citation data from Scopus, bibliometric methods are used to describe the methodological evolution of literature over the period 1987-2017. Indicator correlations and logistic regression are used to test the methodological predispositions of research topics. Negative binomial regression is used to test the impact of paper methodology on paper citations on 1,036 papers.

Findings
Qualitative research methods have remained relatively rarely used in JSM (7.5 per cent qualitative papers, 13.4 per cent mixed methods), with no major changes over the past 15 years. The variety of research methods has slightly increased in the latest years. There are considerable differences in the methodological predispositions of research topics. The methodology does not directly affect the impact of papers. However, use of mixed methods may positively affect paper impact. Papers focusing on conceptual development tend to be cited more.

Research limitations/implications
The review indicates that quantitative methods dominate research in JSM. However, future research challenges in service marketing research call for a reconsideration of the role of qualitative research for JSM. Findings point out that several research topics could benefit from further qualitative research.

Originality/value
Provides an overview of the latest development in research methodologies used in JSM, and direct statistical evidence on how paper methodology and other characteristics influence paper impact. Identifies areas for further qualitative research.
A mixed content analysis model of ethics in the accounting profession
Authors: Namazi Mohammad , Rajabdorri Hossein 
Published: January 2020

Purpose
The purpose of this study is to propose a contemporary-specific model entitled “sustainable development model of accounting professional ethics (SDM-APE)” and empirically investigate and quantitatively prioritize its components.

Design/methodology/approach
The study adopts the mixed content analysis research method and integrates both qualitative and quantitative approaches. The necessary data for the initial model are extracted after examining 569 published articles related to professional ethics of accounting in Iran during 2005-2015. Then, the ethical codes are reviewed, summarized and extracted via “content analysis.” Based on the findings of this study, a sustainable accounting model is developed, which consists of four constructs, including personal, social, economic-organizational and environmental factors, with 69 components. Afterward, the model is tested through collecting questionnaires and simple random sampling by 217 academic and professional experts. Accordingly, the second-order confirmatory factor analysis in LISREL software is used.

Findings
The paper clearly demonstrates that ethics in the professional accounting are underpinned by four major constructs: personal, social, economic-organizational and environmental factors; all four mentioned constructs of the model are interconnected and affect professional ethics in accounting and maintain a proper goodness of fit. Meanwhile, social, personal, economic-organizational and environmental features reveal the greatest fit accordingly. The variable of “avoiding the misuse of organizational property and information” is the most important variable of the model. It is followed by deontology, responsibility and accountability for environment, preventing environment degradation and emission of environmental pollutants, promoting the culture of environmental conservation, standing in the second to fifth priority levels, respectively.

Originality/value
This paper has developed a contemporary practical model in professional accounting ethics, which is extensive and applicable to various organizations.
A comparative study of the police code of silence
Authors: Kutnjak Ivković Sanja , Haberfeld Maria , Kang Wook , Peacock Robert Patrick , Porter Louise E. , Prenzler Tim , Sauerman Adri 
Published: January 2020

Purpose
The purpose of this paper is to explore the contours of the police code of silence, a critical component of the ability to control misconduct and enhance integrity within any police agency. Unlike the extant research, dominated by single-country studies, this paper provides an in-depth exploration of the code across five countries and tests the relation between the code of science and societal characteristics.

Design/methodology/approach
A police integrity survey was used to measure the contours of the code of silence among police officers in Australia (n=856), Croatia (n=966), South Africa (n=871), South Korea (n=379) and the USA (n=664). The respondents evaluated 11 hypothetical scenarios describing various forms of police misconduct.

Findings
Bivariate analyses reveal considerable divergence in the code of silence across the five countries. Multivariate models of the code of silence show that, next to organizational factors (i.e. the respondents’ assessment of peers’ willingness to report, evaluations of misconduct seriousness and expected discipline) and individual factors (i.e. supervisory status), societal factors (i.e. the Corruption Perceptions Index score and the percent of irreligious citizens) are significant predictors of the respondents’ willingness to report.

Research limitations/implications
While the same questionnaire was used in all five countries, the nature of the data collection differed somewhat across the countries (e.g. online survey vs paper-and-pencil survey), as did the nature of the samples (e.g. representative sample vs convenience sample).

Practical implications
Perceived peer pressure, measured as the perceptions of whether other police officers would adhere to the code of silence, is the key variable explaining the police officers’ expressed willingness to adhere to the code of silence. Changing the police officers’ perceptions of peer culture and potentially changing the peer culture itself should be critical elements in the toolbox of any administrator willing to curtail the code of silence.

Originality/value
Whereas the study of the code of silence has started several decades ago, no prior study has tested the effects of organizational and societal variables on the code of silence in a comparative perspective.
Asymmetric impact of exchange rate changes on stock returns: evidence of twode factoregimes
Authors: Ahmed Walid M.A. 
Published: January 2020

PurposeThis study focuses on Egypt’s recent experience with exchange rate policies, examining the existence of spillover effects of exchange rate variations on stock prices across two differentde factoregimes and whether these effects, if any, are asymmetric.Design/methodology/approachThe empirical analysis is carried out using a nonlinear autoregressive distributed lag modeling framework, which permits testing for the presence of short- and long-run asymmetries. Relevant local and global factors are also included in the analysis as control variables. The authors divide the entire sample into a soft peg period and a free float one.FindingsOver the soft peg regime period, both positive and negative changes in EGP/USD exchange rates seem to have a significant impact on stock returns, whether in the short or long run. Short-term asymmetric effects vanish in the free float period, while long-term asymmetries continue to exist. By and large, the authors find that currency depreciation tends to exercise a stronger influence on stock returns than does currency appreciation.Practical implicationsThe results offer important insights for investors, regulators and policymakers. With the domestic currency depreciation having a negative impact on stock prices, investors should contemplate implementing appropriate currency hedging strategies to abate depreciation risks and, hence, preserve their expected rate of return on the Egyptian pound-denominated investments. In the current post-flotation era, the government could pursue a flexible inflation targeting monetary policy framework, with a view to both lowering the soaring inflation toward an announced target rate and stabilizing economic growth. The Central Bank of Egypt (CBE) could adopt indirect monetary policy instruments to secure tightened liquidity conditions. Besides, the CBE could raise policy rates to incentivize people to keep their money in local currency-denominated instruments, instead of dollarizing their savings, thereby relieving banks of foreign currency demand pressures. Nevertheless, while being beneficial to the country’s real economy on several aspects, such contractionary monetary measures may temporarily impinge on stock market performance. Accordingly, policymakers should consider precautionary measures that reduce the potential for price distortions and unnecessary volatility in the stock market.Originality/valueTo the best of the authors’ knowledge, the current study represents the first attempt to explore the potential impact of exchange rate changes under different regimes on Egypt’s stock market, thus contributing to the relevant research in this area.