bluuebunny/crossref_metadata_2025_split huggingface dataset:
The effectiveness of management accounting systems in SMEs: a multidimensional measurement approach
Authors: Pedroso Elsa , Gomes Carlos F. 
Published: June 2020

PurposeThe purpose of this paper is to present and validate a multidimensional approach to measure the effectiveness of management accounting systems.Design/methodology/approachBased on an extensive literature review, the most appropriate information dimensions were identified. To validate the multidimensional tool, survey data were obtained from 284 chief financial officers of Portuguese small- and medium-sized enterprises (SMEs). A structural equation model, evaluating the influence on the managerial performance, was used to verify the nomological validity of this new construct.FindingsThe results of this study suggest that the effectiveness of management accounting systems can be measured using a second-order construct. This construct includes 14 items, covering four dimensions of the management information characteristics.Research limitations/implicationsAlthough contributing to the advancement of knowledge, it is, however, limited to the Portuguese organizational environment and culture. Therefore, further studies should be carried out in other organizational contexts and cultures, to test and validate this multidimensional tool.Practical implicationsThe multidimensional tool presented and validated in this study can be used by executives of SMEs for assessing the effectiveness of their management accounting systems, which can help to improve SMEs' performance measurement and benchmarking processes.Originality/valueOn the best of our knowledge, this is the first study wherein the management accounting system is modeled as a second-order construct from the perspective of multidimensional information characteristics. This second-order approach recognizes the contribution and retains the distinctive nature of each first-order construct, representing the management accounting system. This multidimensional construct could be very important for future research by allowing to capture synergies resulting from the balanced development of its four information dimensions, and consequently, offer new contributions to management accounting knowledge.
Psychometric examination of the Connor–Davidson resilience scale (CD-RISC-10) among Vietnamese students
Authors: Minh-Uyen Vu Thi , Im Seongah 
Published: June 2020

PurposeThis study examined psychometric properties of the ten-item Connor–Davidson resilience scale (CD-RISC-10) among university undergraduate students in Vietnam.Design/methodology/approachThe study followed a cross-sectional design using a sample of 414 students from multiple universities in Southern Vietnam. Three bilingual experts back-translated the provided scale to verify its content. Factor analyses were used to explore and confirm the scale structure, and item response theory (IRT) model for polytomous responses was selected to further examine individual items and the entire scale.FindingsFactor analyses confirmed a single-dimensional structure of the CD-RISC-10. IRT analysis demonstrated that individual items and the entire scale reliably measured resilience. However, probabilities to endorse the lowest category were particularly low for most of the items, suggesting a potential to modify the number of the response categories. The overall results indicated that the CD-RISC-10 in Vietnamese was a reliable and accurate tool to measure a range of university students' resilience levels.Research limitations/implicationsConvenience sampling method, the use of self-reported survey and the inclusion of only university students were limitations of the study. However, using IRT to thoroughly examine the CD-RISC-10 was an important contribution to the work of validating research instruments.Practical implicationsThe CD-RISC-10 could be a valid, reliable and convenient assessment tool for school psychologists and psychiatrists to use in trainings, counseling services or resilience intervention programs.Originality/valueWhile many studies have investigated psychometric properties of the CD-RISC-10 in other languages, none has been conducted in Vietnamese.
Socio-emotional wealth preservation and KPI voluntary disclosure quality
Authors: Boujelben Saoussen , Boujelben Chourouk 
Published: June 2020

Purpose
The purpose of this paper is to examine the effect of the emotional attachment strength of family members to their business on the quality of the voluntary disclosure of their key performance indicator (KPI). More specifically, the authors focused on the effect of two dimensions of the socio-emotional theory, i.e. “family influence and control” and “firm dynasty succession.”

Design/methodology/approach
The authors performed a content analysis of annual reports for a sample of 87 French families listed in CAC All-Tradable to calculate a disclosure quality index of KPI. The authors proxied the “family influence and control” by the proportion of family members appointed in the board. To identify the “firm dynasty succession” concern, the authors classified firms according to the generation they belonged to. The authors estimated a cross-sectional linear regression model to meet the research objective.

Findings
This study confirms the role of the family affective attachment in decreasing the quality of KPI disclosure in such a way to preserve its socio-emotional wealth. The family firms’ principals who desire to sustain their control on the firm, to perpetuate the business for future generations and to protect their emotional wealth tend to avoid the disclosure of credible and reliable KPI information.

Practical implications
The findings have meaningful practical implications. First, they provide relevant insights into the regulatory bodies of the financial reporting regarding the increasing appeal for making KPI disclosure mandatory. Second, as the family businesses are the most widespread proprietorship in the French context, the effect of the family agenda on the quality of the KPI should be of interest to various policymakers and financial statements’ users of such firms. Third, the results inform nonfamily shareholders regarding the importance of selecting representatives on the board that should share similar interest with regard to KPI disclosure.

Social implications
From a societal perspective, this study is relevant in taking into account the critical role the family businesses have in the French economy. This study should help the minority shareholders to protect their interests and maximize their wealth within the family firm because it sheds light on the influence that family members have on hiding key information on the firm’s real performance.

Originality/value
To the best of the authors’ knowledge, no prior study in the family firms literature has examined the quality of voluntary disclosure of KPI. Although most previous studies merely compared family and nonfamily firms in terms of voluntary disclosure, the authors acknowledge and address the heterogeneity between family firms. The authors contribute to the few prior empirical validations of SEW implication on voluntary disclosure decisions by testing the effect of an additional dimension, which is family dynasty.
Innovation radar in hospitality: a new procedure to evaluate the innovation in hotels
Authors: Valença Marilia Nunes , Sobral Marcos Felipe Falcão , Andrade Lima Telma Lúcia de , Farias Daniela de Moura Pavão 
Published: June 2020

Purpose
This study aims to propose a new procedure called innovation radar in hospitality (IRH), which was specifically designed to measure the innovations in hotels.

Design/methodology/approach
Based on a systematic review, a structured questionnaire was developed with 31 questions. The questions covered 12 dimensions related to hospitality: offer, platform, solutions, customer, customer experience, value capture, processes, organization, supply chain, presence, network and brand. The developed IRH instrument allowed to identify five ordered stages of innovation in the hospitality industry: basic operational, advanced operational, basic innovator, intermediate innovator and advanced innovator. The IRH was tested in real environment in Brazilian Hotels.

Findings
The procedure proved to be stable and able to rank hotels by innovation. The IRH allocated hotels consistently into one of the five stages. By analyzing each survey hotel individually, the procedure showed no discrepancies between the individual rates and the allocated stage by IRH.

Practical implications
The IRH can be an automated and structured instrument to measure innovation by consumers, platforms, agencies, research studies and governments.

Originality/value
To the best of authors’ knowledge, this is the first structured and quantitative procedure to measure innovation in hotels. The radar was able to detect specific actions aimed at innovation that serve as a good prediction mechanism for innovation in the hospitality sector. In this context, the radar emerges as an important tool for innovation metrics in the tourism sector, offering analysis mechanisms and a way to evaluate and monitor companies.
A thematic exploration of human brands: literature review and agenda for future research
Authors: Osorio Maria Lucila , Centeno Edgar , Cambra-Fierro Jesus 
Published: June 2020

PurposeThe purpose of this study is threefold. First, human brands are conceptualized and the distinction between them and personal brands is established. Second, human-brand research is reviewed in light of a strategic brand management framework and gaps in the knowledge that may suggest new research pathways are identified. Third, the extent to which a brand management model designed for products could be applied to human brands is explored.Design/methodology/approachA systematic literature review was conducted in this study. The content analysis of the selected set of papers allowed the assessment of the state of this field of brand management and the identification of proposals for future research.FindingsSubstantial research exists on different aspects of human brands. However, these studies are fragmented in nature, thus highlighting the need for specific and complete human-brand management models.Research limitations/implicationsA limitation of this literature review is that it is based on a sample of papers collected by one specific criterion; furthermore, the way the papers were classified may be challenged. However, this study provides a comprehensive picture of studies on human brands available today.Originality/valueA parsimonious distinction and connectivity between human and personal brands suggest a branding-by-individual continuum. Additionally, to the best of the authors’ knowledge, this study is the first identifiable one that summarizes the growing literature on human brands, reveals important gaps in the knowledge and calls for the development of particular human-brand management models.
Impact of relatedness, uncertainty and slack on corporate entrepreneurship decisions
Authors: Garrett Robert , Mattingly Shaunn , Hornsby Jeff , Aghaey Alireza 
Published: June 2020

PurposeThe purpose of this study is to evaluate the effect of opportunity relatedness and uncertainty on the decision of a corporate entrepreneur to pursue a venturing opportunity.Design/methodology/approachThe study uses a conjoint experimental design to reveal the structure of respondents' decision policies. Data were gathered from 47 useable replies from corporate entrepreneurs and were analyzed with hierarchical linear modeling (HLM).FindingsResults show that product relatedness, market relatedness, perceived certainty about expected outcomes and slack resources all have a positive effect on the willingness of a corporate entrepreneur to pursue a new venture idea. Moreover, slack was found to diminish the positive effect of product relatedness on the likelihood to pursue a venturing opportunity.Practical implicationsBy providing a better understanding of decision-making schemas of corporate entrepreneurs, the findings of this study help improve the practice of entrepreneurship at the organizational level. In order to make more accurate opportunity assessments, corporate entrepreneurs need to be aware of their cognitive strategies and need to factor in the salient criteria affecting such assessments.Originality/valueThis paper adds to the limited understanding of corporate-level decision-making with regard to pursuing venturing opportunities. More specifically, the paper adds new insights regarding how relatedness and uncertainty affect new venture opportunity assessments in the presence (or lack thereof) of slack resources.
Sell-side analysts and corporate acquisitions: case study findings
Authors: Andersson Patric , Graaf Johan , Hellman Niclas 
Published: June 2020

Purpose
This paper aims to investigate how sell-side analysts form expectations on, analyse, and communicate the effects of corporate acquisitions.

Design/methodology/approach
The paper reports on case studies of three listed firms who are frequent acquirers. The case data comprise semi-structured interviews and content analysis of analyst reports and corporate reports.

Findings
The paper reports three sets of findings. First, the analysts viewed acquisitions as heterogeneous events and, therefore, also treated acquisitions differently depending on factors such as size and acquisition strategy and the perceived “authenticity” of the acquisition (i.e. whether parts of the acquisition would be more accurately described as organic growth and regular capital expenditure (CAPEX) investments). Second, the authors find that analysts struggle with analysing the effects of acquisitions at the announcement date because of a mismatch between the analysts’ need of and the analysts’ access to relevant information. Although clients demand evaluations of announced acquisitions, relevant accounting information is not published until much later and the information at hand only allows for cursory analyses. Finally, the authors find that the analysts’ valuation models were too inflexible to fully incorporate the effects of the acquisition. In sum, the analysts, therefore, developed acquisition-driven investment cases without supporting accounting information and without converting expected acquisitions into forecasts.

Originality/value
By adopting a qualitative case study research design, the paper contributes to the ongoing efforts to open the “black-box” of sell-side analyst behaviour. In particular, the unique research design focusses on effects related to specific corporate events (acquisitions) rather than analysts’ everyday work.
Subcutaneous phaeohyphomycosis due to Exophiala jeanselmei following renal transplantation: A case report with a published work review of phaeohyphomycosis in Japan
Authors: Takenaka Motoi , Murota Hiroyuki , Nishimoto Katsutaro 
Published: June 2020

AbstractWe describe a case of cutaneous phaeohyphomycosis following renal transplantation and include a review of the previously published Japanese cases. A 40‐year‐old Japanese woman taking immunosuppressants following renal transplantation 6 years prior presented to our hospital with a subcutaneous lesion on her right leg. Skin biopsy revealed an abscess, and culture confirmed Exophiala jeanselmei to be the causative agent. Treatment with itraconazole combined with surgical drainage was effective, and the lesion disappeared after 15 months. Upon review of 128 Japanese phaeohyphomycosis cases, it was found that more than 80% of the cases occurred in patients aged more than 60 years, and most cases involved underlying diseases associated with immunodeficiency. E. jeanselmei was the most common etiologic fungus. Recently, however, the Exophiala species has been reclassified based on molecular identification, and cases due to E. jeanselmei decreased with the concomitant increase of cases due to Exophiala oligosperma and Exophiala xenobiotica. In approximately half of the cases, lesions were treated by surgical removal, with or without concomitant antifungal drugs. Itraconazole was the antifungal agent most frequently used. In many cases, the disease course was reported as either healing or improving. There was no difference in either treatment or prognosis based on the etiologic species of fungus.
Founder events influence structures of Aspergillus flavus populations
Authors: Ortega‐Beltran Alejandro , Callicott Kenneth A. , Cotty Peter J. 
Published: June 2020

SummaryIn warm regions, agricultural fields are occupied by complex Aspergillus flavus communities composed of isolates in many vegetative compatibility groups (VCGs) with varying abilities to produce highly toxic, carcinogenic aflatoxins. Aflatoxin contamination is reduced with biocontrol products that enable atoxigenic isolates from atoxigenic VCGs to dominate the population. Shifts in VCG frequencies similar to those caused by the introduction of biocontrol isolates were detected in Sonora, Mexico, where biocontrol is not currently practiced. The shifts were attributed to founder events. Although VCGs reproduce clonally, significant diversity exists within VCGs. Simple sequence repeat (SSR) fingerprinting revealed that increased frequencies of VCG YV150 involved a single haplotype. This is consistent with a founder event. Additionally, great diversity was detected among 82 YV150 isolates collected over 20 years across Mexico and the United States. Thirty‐six YV150 haplotypes were separated into two populations by Structure and SplitsTree analyses. Sixty‐five percent of isolates had MAT1‐1 and belonged to one population. The remaining had MAT1‐2 and belonged to the second population. SSR alleles varied within populations, but recombination between populations was not detected despite co‐occurrence at some locations. Results suggest that YV150 isolates with opposite mating‐type have either strongly restrained or lost sexual reproduction among themselves.
Precarious resettlement at the Bui Dam, Ghana—Unmaking the teleological
Authors: Wilmsen Brooke , Adjartey David 
Published: June 2020

AbstractOne of the key challenges of constructing large‐scale water projects is determining how to manage social impacts such as the forced displacement and resettlement of the people in their path. Resettlement planners are tasked with the unenviable job of predicting these impacts and minimising their effects to enable the smooth completion of construction. The complexity of resettlement is reduced to a technical exercise carried out in accordance with international standards of best practice used by multilateral development banks and with the laws of national governments. Despite both the proliferation of these standards and legislation and the expansion of the resettlement industry, empirical research continues to demonstrate that resettlement causes impoverishment. Based on a qualitative study of three resettled villages at the Bui Dam resettlement in Ghana, this article highlights the political nature of resettlement. Using the concept of “precarity” we demonstrate how politics acts to render people moveable long before a project is conceived. Resettlement is shown to be a political tool that exposes and exacerbates existing precarity and becomes a site of struggle against the power of the state. By framing resettlement as an expression of politics rather than an exercise in management and containment, this article begins to uncover the flaws in technical planning processes and is a reminder that resettlement should be avoided wherever possible.
Spatial genetic structure and historical demography of East Asian wild boar
Authors: Hu C. , Pan T. , Wu Y. , Zhang C. , Chen W. , Chang Q. 
Published: June 2020

SummaryPleistocene climatic fluctuations may have had a profound impact on the evolutionary history of many species. The geographical pattern of European wild boar (Sus scrofa) is clearly studied, and it was greatly influenced by ancient climatic events, especially the Last Glacial Maximum. Previous research on genetic variation has mainly focused on the origin and distribution histories of domestic pigs. However, some questions have not been answered, including those concerning the genetic diversity, geographical pattern and possible historic influence of climate on East Asian wild boar (EAWB). Employing the control region of mtDNA (511 bp), we investigated the contributions of historic climate, which possibly shaped the genetic pattern of wild boar. Given that the level of genetic diversity of wild boars is higher in East Asia than in Europe, 172 haplotypes were detected from 680 individuals. Phylogenetic analysis demonstrated the complex phylogeographic structure of EAWB. Mismatch analysis, neutrality tests and the Bayesian Skyline Plot results all retrieved signals of a rapid population expansion, which might have played an important role in driving the formation of complex spatial genetic structure. Genetic data and species distribution modelling showed that the Last Glacial Maximum had weak effect on the distribution of the EAWB. We suggest that, in shaping spatial genetic structure in East Asian, long‐term gene flow and population history played more important roles than Pleistocene climate fluctuations.
Investigating the sociocultural models with cultural experiments: A Polish‒English study on {Request → Compliance} in gender relations
Authors: Boskł Paweł 
Published: June 2020

The dominant model in cross‐cultural psychology largely disregards culture (Boski, 2018). An alternative theory of sociocultural models (SCMs) has been proposed in this volume. SCMs mould cognitive, affective, and behavioural processes of individual persons, as well as their corrective measures should such processes be sidetracked. Because SCMs are culture‐bound, intercultural contacts are likely to be fraught in misconceptions and conflicts, but they may also give rise to attraction and to culture change. This article compares Polish script of gender roles and its transformations between the ingroup and English (outgroup) contexts. Framed in a {Request → Compliance} format, a cultural experiment was conducted with university students in England and Poland. It was based on four video‐recorded enactments of that script, controlling for gender expressions on the request and on actor‐compliance sides. It was hypothesised that compared to foreign observers from England, Polish participants should provide confirmatory evidence to video installations, reflecting the script and should resist its transformation attempts. Results largely confirmed these expectations. The {Male addressed request → Male compliance} was of the Polish normative and behavioural prototype, but not appealing for English participants, for whom gender neutrality was the preferred cultural arrangement.