bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do types of strategic orientations make a difference?
Authors: Pehrsson Tobias 
Published: January 2020

Purpose
The purpose of this paper is to create a new research direction within the domain of firms’ strategic orientations.

Design/methodology/approach
Based on data from Swedish multinational corporations (MNCs), this paper identifies types, i.e. configurations, of strategic orientations involving the components of entrepreneurial orientation and market orientation, and examines relationships with performance in foreign markets. Cluster analysis identifies types, and linear regression analysis examines relationships with performance in foreign markets.

Findings
Four types of orientations were found: conservative; entrepreneurial; maximizing; and irresolute. Furthermore, it was found that the relationship with performance in foreign markets is most positive for the maximizing followed by the conservative and irresolute.

Research limitations/implications
First, it is established that entrepreneurial orientation and market orientation do not operate in isolation but are mutually supportive. Second, by establishing that type of orientations makes a difference for performance, this paper goes beyond the predominant view saying that just degrees matter. Third, the findings contribute to resource-advantage theory by establishing that competitive advantage results from resources being complementary in nature.

Practical implications
Instead of solely relying only on entrepreneurial orientation, or market orientation, corporations are advised to carefully evaluate their configuration of orientations. The evaluation is decisive because it cites implications for performance.

Originality/value
The study contributes to the literature on strategic orientation in a unique way as it captures performance implications stemming from types of strategic orientations.
The role of home market context in business model change in internationalizing SMEs
Authors: Rissanen Tommi , Ermolaeva Liubov , Torkkeli Lasse , Ahi Ali , Saarenketo Sami 
Published: January 2020

PurposeThis paper aims to explore the underlying reasons for business model change among internationalizing SMEs and illustrate how home market context affects that change.Design/methodology/approachThis is a comparative case study of two companies with similar backgrounds from different countries of origin. In each case, the data were collected by means of in-depth interviews with key informants. For its theoretical background, the study draws on the business model innovation and international business literature.FindingsThe authors found that home market context has two kinds of effect on business model change in internationalizing SMEs. First, home market maturity has a strong effect on the timing of companies’ internationalization efforts. Second, the company’s home market can either be used to strengthen the value proposition or may be disguised, depending on how the country of origin is seen in international markets. This factor has a strong influence on how SMEs change their business model when internationalizing.Research limitations/implicationsThe study’s limitations relate to its qualitative and exploratory nature. Future research should further assess the generalizability of these findings across different cultural contexts and countries of origin by quantifying the central concepts and examining how they relate to larger-scale cross-national and cross-sectional panel data.Practical implicationsAs internationalization increasingly poses both threats and opportunities, companies must be able to experiment with business models when necessary to adapt to the host market. In so doing, it is also important to consider how a company’s home market affects business model change.Originality/valueThis is one of the first studies to illustrate how the process of internationalization drives SMEs to change their business models. As such, the paper enhances existing understanding of business model change in the context of internationalization. To our knowledge, no previous study has described these dynamics in a comparative context that takes account of SME country of origin.
The mediating role of entrepreneurial ambition in the relationship between entrepreneurial efficacy and entrepreneurial drive for female nascent entrepreneurs
Authors: Sims Randi L. , Chinta Ravi 
Published: January 2020

Purpose
Using Vroom’s expectancy theory of motivation as a theoretical basis, this study aims to test the relationship between female entrepreneurial efficacy, entrepreneurial ambition and nascent entrepreneurial drive, accounting for the potential barriers of race and minority disadvantage.

Design/methodology/approach
The sample included 950 respondents comprising 213 Black women and 737 White women living in the state of Alabama, USA, who expressed an intention to starting their own business.

Findings
The results indicate that race and perceptions of minority disadvantage are perceived barriers in the mediated relationship between female entrepreneurial efficacy, entrepreneurial ambition and entrepreneurial drive. However, the findings suggest that, unlike race, minority disadvantage is not perceived as a significant factor in the mediated relationship between entrepreneurial confidence, entrepreneurial ambition and entrepreneurial drive.

Research limitations/implications
Limitations of this study include the lack of an experimental design and the use of cross-sectional data.

Practical implications
Results are discussed in terms of the context of the history of racial and gender discrimination within the state of Alabama, USA.

Social implications
The results show that the direct effects of minority disadvantage on entrepreneurial ambition are significantly higher for the Black women compared with the White women in our sample.

Originality/value
The results of this study show that the direct effects of minority disadvantage on entrepreneurial ambition are significantly higher for the Black women compared with the White women. For the subgroup of Black women, the greater the perception of minority disadvantage, the greater the entrepreneurial ambition reported.
Viral marketing content for Universal Health Coverage campaign in Indonesia
Authors: Putri Nuzulul Kusuma , Ernawaty Ernawaty 
Published: January 2020

PurposeToday, viral marketing is popular as a highly effective marketing strategy with a low cost for mass targeting. This is suitable for the Universal Health Coverage campaign which seeks to attract the whole nation’s population to voluntarily register with social health insurance. It uses the target market itself as a weapon and the marketing content as a bullet. This study aims to determine the exact viral marketing content for the Universal Health Coverage campaign in Indonesia.Design/methodology/approachViral marketing content is formulated based on the feelings of the target market toward social health insurance. Qualitative content analysis was conducted to identify the media framing and the audience’s response. Two of the biggest online news websites were analysed to determine the media framing. The audience’s response was identified through a Facebook group discussion.FindingsThis study shows that negative media framing makes people question the benefit of participating in social health insurance. Considering the local wisdom of Indonesia, helping poor people through social health insurance would be the best viral marketing content.Research limitations/implicationsBecause of the limited number of sources focused on the audience’s responses that have been analysed, the variations in the audience response could not be captured completely. Researchers should also analyse other audience channels (social media and messenger application) besides Facebook.Practical implicationsThe paper includes implications for the future marketing agenda of insurance providers in relation to engaging the community.Originality/valueThis study operationally introduced how to use the media channel selected and audience framing in designing an effective viral marketing content in health-care marketing.
The joint effects of lead time, information sharing, and the accounts receivable period on reverse factoring
Authors: Huang Qiuping , Zhao Xiande , Zhang Min , Yeung KwanHo , Ma Lijun , Yeung Jeff Hoi-yan 
Published: January 2020

Purpose
The purpose of this paper is to empirically investigate the joint effects of lead time, information sharing and the accounts receivable period on reverse factoring (RF) adoption from the suppliers’ perspective.

Design/methodology/approach
Supported by one of the largest commercial banks in China, survey data are collected from 424 Chinese manufacturing firms and analyzed using regression methods.

Findings
The results suggest that lead time positively affects suppliers’ RF adoption directly and indirectly through the accounts receivable period. Meanwhile, information sharing has a positive, direct and a negative, indirect influence on suppliers’ RF adoption.

Originality/value
The findings give suppliers and financial institutions a better understanding of how to leverage the benefits of RF.
Corporate sustainability in SMEs: an Asian perspective
Authors: Das Maitreyee , Rangarajan K. , Dutta Gautam 
Published: January 2020

PurposeThe purpose of this paper is to do a thorough literature review to assess the current status of corporate sustainability (CS) practices, issues and challenges in small and medium enterprises (SMEs) and based on literature suggest a model that can improve and strategically manage their sustainability practices in the emerging market context of Asia.Design/methodology/approachAfter setting the theoretical background on why the corporations need to shoulder the responsibility of sustainable development, the authors did a high level literature review to estimate the gap area and based on the findings formulated some research questions on why the SMEs, more specifically those in Asian emerging market, are lagging behind in terms of CS practices. Next, using the “literature survey” as the methodology the authors did a thorough in-depth literature review to answer the above research questions and organised the findings in light of those research questions. Considering the research gap and the crucial role of SMEs in a country’s economic progress the authors restricted the literature search on CS in the case of SMEs only.FindingsCS is a well-practiced area in big organisations. However, the literature suggests that in the case of SMEs the situation is different. Social and environmental practices are grossly neglected in SMEs more specifically in emerging markets. Existing literature mentions that collaborative mode of operation, government policy and facilitation, supporting organisation culture can positively influence SME’s sustainability performance, and hence, improve their financial performance.Research limitations/implicationsThe conceptual model has been developed based on suggestions and recommendations in western countries context. To establish the validity of the model in the Asian business scenario it needs to be tested with a sizable sample of SMEs in the Asian market.Practical implicationsThe current paper has practical implications both for academic research on sustainable development and also in business development. The proposed model in the current form is based on the literature survey only. Once such a model is empirically established this can be proved beneficial for providing guidance to SMEs to enhance the sustainability of their business operations. Moreover, environmental and social best practices adopted by SMEs will also have a positive influence on society and the environment in the long run.Originality/valueThis paper had done a country-wise comparison of sustainable practices in SMEs and based on the recommendations and suggestions of different scholars as found in the detailed literature review, the authors developed few research propositions and also presented a conceptual model. Finally, to address the gap it mentions some future research possibilities to test and validate the proposed model in the context of SMEs in emerging markets of Asia.
Reforms and budgetary oversight roles in Tanzania
Authors: Mkasiwa Tausi Ally 
Published: January 2020

PurposeThe purpose of this paper is to investigate how the new Budget Act (2015) and the new budget cycle influence and were influenced by the contextual environment of the Tanzanian parliament and how this changed parliamentarians’ (MPs) budgetary oversight roles.Design/methodology/approachThe paper employed analytical concepts explained in the contextual framework proposed by Alsharariet al.(2015) to explore changes in budgetary oversight roles after the implementation of the reforms. Interviews, video clips and document review were employed in the data collection. Data were analyzed using the thematic approach.FindingsThe values of the new Budget Act and the new budget cycle were in conflict with the prevailing institutions, political and power aspects. The MPs modified a few provisions in the new Budget Act and in the new budget cycle. Legitimating budgetary oversight roles as a result of institutional pressure emerged but stopped. Although there was a change in MPs formal powers and MPs involvement in budgetary oversight, there was stability as the change was ineffective.Research limitations/implicationsThe paper only extracted relevant aspects of the contextual framework, which were sufficient to achieve the objective of the paper. Moreover, the study was conducted only a few years after the implementation of the reforms. Therefore, it might be too early to reach conclusions. Yet, the paper serves as the basis for further studies investigating changes in budgetary oversight roles after the implementation of the reforms.Practical implicationsIn order for the parliament to hold the government accountable to the electorate, there is a need for reforming the nature of the government system, improving MPs capacity, harmonizing Budget Act with prevailing constitution and demonstrating the political will to use MPs’ formal powers. The findings suggest that effective change in budgetary oversight by focusing on formal institutions only is unlikely.Originality/valueThis paper provides a more robust explanation on how the integration of institutional, political and power aspects shape budgetary oversight roles in parliaments. It is the first paper to explore accounting change using the contextual theoretical framework in an organization of a parliamentary nature. The paper responds to Kim’s (2018) call for conducting case studies to explore changes in budgetary oversight roles by investigating potential attributes of institutions when operating in practice.
Overlapping community detection based on the union of all maximum spanning trees
Authors: Asmi Khawla , Lotfi Dounia , El Marraki Mohamed 
Published: January 2020

Purpose
The state-of-the-art methods designed for overlapping community detection are limited by their high execution time as in CPM or the need to provide some parameters like the number of communities in Bigclam and Nise_sph, which is a nontrivial information. Hence, there is a need to develop the accuracy that represents the primordial goal, where the actual state-of-the-art methods do not succeed to achieve high correspondence with the ground truth for many instances of networks. The paper aims to discuss this issue.

Design/methodology/approach
The authors offer a new method that explore the union of all maximum spanning trees (UMST) and models the strength of links between nodes. Also, each node in the UMST is linked with its most similar neighbor. From this model, the authors extract local community for each node, and then they combine the produced communities according to their number of shared nodes.

Findings
The experiments on eight real-world data sets and four sets of artificial networks show that the proposed method achieves obvious improvements over four state-of-the-art (BigClam, OSLOM, Demon, SE, DMST and ST) methods in terms of the F-score and ONMI for the networks with ground truth (Amazon, Youtube, LiveJournal and Orkut). Also, for the other networks, it provides communities with a good overlapping modularity.

Originality/value
In this paper, the authors investigate the UMST for the overlapping community detection.
Corporate disclosure via social media: a data science approach
Authors: Amin Marian H. , Mohamed Ehab K.A. , Elragal Ahmed 
Published: January 2020

PurposeThe purpose of this paper is to investigate corporate financial disclosure via Twitter among the top listed 350 companies in the UK as well as identify the determinants of the extent of social media usage to disclose financial information.Design/methodology/approachThis study applies an unsupervised machine learning technique, namely, Latent Dirichlet Allocation topic modeling to identify financial disclosure tweets. Panel, Logistic and Generalized Linear Model Regressions are also run to identify the determinants of financial disclosure on Twitter focusing mainly on board characteristics.FindingsTopic modeling results reveal that companies mainly tweet about 12 topics, including financial disclosure, which has a probability of occurrence of about 7 percent. Several board characteristics are found to be associated with the extent of Twitter usage as a financial disclosure platform, among which are board independence, gender diversity and board tenure.Originality/valueThe extensive literature examines disclosure via traditional media and its determinants, yet this paper extends the literature by investigating the relatively new disclosure channel of social media. This study is among the first to utilize machine learning, instead of manual coding techniques, to automatically unveil the tweets’ topics and reveal financial disclosure tweets. It is also among the first to investigate the relationships between several board characteristics and financial disclosure on Twitter; providing a distinction between the roles of executive vs non-executive directors relating to disclosure decisions.
Crafting careers in accounting: redefining gendered selves
Authors: Vidwans Mohini , Du Plessis Rosemary Ann 
Published: January 2020

Purpose
While women are increasingly in senior positions in accountancy firms, a century after gaining entry to this once exclusively male field, they are still struggling to achieve career success. The concept of possible selves and a model of career crafting are activated in an analysis of how a set of New Zealand professional accountants have pursued their careers. This paper aims to focus on how people actively craft career selves in the context of organisational and gendered constraints, some of which are self-imposed, and therefore, can be modified and revised.

Design/methodology/approach
Interviews with 36 male and female accounting professionals in New Zealand – 21 working in private firms and 15 in academia identify how careers are shaped by contexts, cultural understandings of gender, organisational structures within which accountants are located and wider environmental factors.

Findings
Women accountants in this study are both agential and responsive to a range of constraints they encounter. These women challenge the notion that professional achievement requires single minded allegiance to a career; their strategic career crafting demonstrates how career and family commitments are not irreconcilable but can be skilfully integrated to nurture multiple selves. Their strategies are considered alongside those of a comparable set of male accountants.

Originality/value
This paper contributes to the literature on possible selves and the complexity of gendered lives through the application of a career crafting matrix to explore how accounting professionals forge careers and construct multiple selves.
Cynicism, dirty work, and policing sex crimes
Authors: Spencer Dale C. , Ricciardelli Rosemary , Ballucci Dale , Walby Kevin 
Published: January 2020

Purpose
Digital evidence is now infused in many (or arguably most) cases of sexual assault, which has refigured investigative tools, policing strategies and sources of cynicism for those working in sex crime units. Although cynicism, both its sources and affects, is widely studied among scholars of work and policing, little is known about how police working in sex crime units experience, mitigate and express cynicism. The purpose of this paper is to fill this gap in understanding and explore the role of cynicism amongst investigators working in sex crime units.

Design/methodology/approach
To address this research gap, the authors conducted 70 semi-structured in-depth interviews and two focus groups with members of police services organizations across Canada working in sex crime units.

Findings
Examining sources of cynicism and emotional experiences, the authors reveal that officers in these units normalize and neutralize organizational and intra-organizational sources of cynicism, and cope with the potentially traumatizing and emotionally draining realities of undertaking this form of “dirty work.” The authors show that officer cynicism extends beyond offenders into organizational and operational aspects of their occupations and their lived experiences outside of work, which has implications for literature on police work, cynicism and digital policing.

Originality/value
The authors contribute to the literature on cyber policing by, first, examining sex crimes unit member’s sources of cynicism in relation to sex crimes and the digital world and, second, by exploring sources of cynicism in police organizations and other branches in the criminal justice system. The authors examine how such cynicism seeps into relationships outside of the occupation. The authors’ contribution is in showing that cynicism related to police dirty work is experienced in relation to “front” and “back” regions (Dick, 2005) but also in multiple organizational and social spheres. The authors contribute to the extant literature on dirty work insofar as it addresses the underexplored dirty work associated with policing cyber environments and the morally tainted elements of such policing tasks.