bluuebunny/crossref_metadata_2025_split huggingface dataset:
Communication patterns to address the consumption of PDO products
Authors: Bonetti Enrico , Mattiacci Alberto , Simoni Michele 
Published: November 2019

Purpose
The purpose of this paper is to identify the communication patterns adopted by special organisations, called Producers’ Consortia, to promote Protected Designation of Origin (PDO) products. In particular, the paper analyses the key differences among the communication patterns in terms of the task assigned to communication, the communication tools employed to convey key messages to customers and the amount of the budget allocated to the mix of communication.

Design/methodology/approach
The authors analysed the communication activities conducted by all the Italian Consortia (112 in total) over a period of four years. A centred log-ratio transformation (clr) was applied to make the compositional data treatable in the Euclidean space. A clustering procedure was then followed to identify the different communication patterns adopted by the Consortia. The authors adopted an analytical framework where different communication patterns of Consortia are identified by the mostly used types (traditional advertising, public relations and digital communication) and the corresponding aimed consumer response (i.e. awareness, attitude and engagement).

Findings
This paper identifies four relevant and different communication patterns that co-exist in the Italian PDO market. Each pattern responds to a different logic and focusses on a specific task assigned to communication: to increase the awareness of the PDO label, to improve the attitude towards the PDO products and to enhance the engagement with the PDO’s values.

Research limitations/implications
PDO products are key assets of a growing relevance for the European agri-food industry and consumer education is at the very core of the PDO labelling system. By law, the Consortia are in charge of the crucial task of communicating to customers. This research suggests that the communication of PDO is a complex activity that requires a careful choice of the right communication mix. Different patterns are driven by specific logic and are suitable for Consortia with different characteristics. Future research could complete the results of this study using a qualitative analysis of the content of communication activities. Caution should be used when generalising these findings to markets that present relevant differences in consumer food culture.

Practical implications
This research identifies some possible communication mixes that managers of the Consortia can adopt to promote PDO products and some options that can guide the development of their communication activities over time.

Originality/value
This work adds value to the literature on food marketing, and more specifically on food communication, by analysing the yet underexplored issue of how PDO products can be promoted in the “post-modern” food consumption era.
Twenty-five years of Benchmarking: An International Journal (BIJ)
Authors: Kumar Satish , Kamble Sachin , Roy Matthew H. 
Published: November 2019

Purpose
This year, Benchmarking: An International Journal (BIJ) is celebrating its 25th anniversary. The purpose of this paper is to show the historical connections and professional impact of the journal over the years. This is accomplished through a detailed bibliometric analysis (BA) of its content from 1994 to 2018. This paper also identifies leading trends that have affected BIJ during this time frame.

Design/methodology/approach
In this paper, the authors employ BA on data retrieved from the Scopus database. The authors used various indicators such as the most productive authors, institutions and countries, as well as the most cited papers, citing journals and articles most cited by BIJ between 1994 and 2018. Additionally, the authors have used the Gephi, VOSviewer software to map journals, keywords and institutions with bibliographic coupling and co-citation analysis.

Findings
The journal has improved its impact, productivity and reputation in the period under review. Articles published in BIJ have been cited in other journals more than 15,000 times. The most prominent themes among the articles published in BIJ are benchmarking, supply chain management and performance improvement. Significant contributions have come from authors and institutions around the globe. Co-authorships, though global, have centered around India, the USA and the UK. There is also a thematic similarity between articles from India and Thailand, and the USA and Germany, indicating high academic collaboration or prevalence of similar issues.

Practical implications
This paper provides evidence of the impact of BIJ, and in so doing, it helps authors to decide on the appropriateness of this publication for their research. The reader will also understand leading trends occurring in BIJ over the history of the journal.

Originality/value
This is the first paper that traces the progress of BIJ covering a time span of 25 years.
MAF Carrefour Jordan: management control systems at an early-stage retail company
Authors: Du Yan , Salameh Elie 
Published: November 2019

Learning outcomes
Through the discussion of this case, students will have a better understanding of the managerial dilemma associated with the implementation of management control in an early-stage firm. Students will provide proposals to improving current management control. Finally, this case encourages students to think about the costs and benefits of implementing formal management control systems.

Case overview/synopsis
As the company grows, it becomes difficult to keep control of the organization. The organizational structure of Majid Al Futtaim (MAF) Carrefour Jordan is too centralized, and the top management is confronted with information overload, which inhibits their ability to pursue strategic goals. The department managers are also confronted with communication problems, and they are evaluated based on the indicators that were out of their control. Processes and rules do not permit managers sufficient autonomy, and neither do these motivate employees towards organizational strategic goals. It is obvious that many control issues needed to be addressed in MAF Carrefour Jordan. However, given the limited budgets, MAF Carrefour Jordan managers need to decide which control systems to implement first.

Complexity academic level
This case can be used in an introductory cost accounting and management control course at the undergraduate or postgraduate level. The case should be introduced after students attained a baseline understanding of management control system fundamental concepts. However, this case is equally effective in introducing concepts to students who are new to management control systems.

Supplementary materials
Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Subject code
CSS 1: Accounting and Finance
The effects of entrepreneurship education on students’ entrepreneurial intentions
Authors: Otache Innocent , Umar Kadiri , Audu Yakubu , Onalo Ugbede 
Published: November 2019

PurposeThe purpose of this paper is to employ a longitudinal approach to assess the effects of entrepreneurship education (EE) on students’ entrepreneurial intentions (EIs) through the constructs of the theory of planned behaviour (TPB), which include attitudes towards behaviour (ATB), subjective norms (SN) and perceived behavioural control (PBC). Specifically, this study aims to achieve two objectives: first, to determine if students’ ATB, SN, PBC and EIs would increase significantly after their exposure to EE; and second, to establish whether students’ ATB, SN and PBC mediate the relationship between EE and their EIs.Design/methodology/approachThis longitudinal study employed a one-group pretest-posttest experimental research design. A self-reported questionnaire was administered to a randomly selected sample of 250 National Diploma students from five polytechnics in the North Central part of Nigeria before and after they were exposed to EE. To achieve the objectives of this study, repeated-measurest-test and partial least squares structural equation modelling were performed using Statistical Package for the Social Sciences and SmartPLS, respectively, for data analysis.FindingsThe results of the paired-samplest-test showed that students’ ATB, SN, PBC and EIs increased significantly after their exposure to EE. Also, further data analysis revealed that EE had a significantly positive relationship with students’ ATB, SN, PBC and EIs. Similarly, the results of the structural model indicated that ATB had a significantly positive link with students’ EIs and also mediated the relationship between EE and students’ EIs. SN and PBC had a positive but not statistically significant relationship with students’ EIs and did not mediate the relationship between EE and students’ EIs.Practical implicationsThe findings of this study provide interesting implications for EE and entrepreneurship policies in Nigeria. More specifically, the findings provide some practical implications for the Nigerian government and the EE curriculum developers. To achieve greater impact of EE on students’ EIs at the tertiary education level, the Nigerian government should incorporate EE into the curricula at the primary and secondary education levels. Equipping students at the primary and secondary education levels with entrepreneurial knowledge, competencies and skills would enable them to develop a strong entrepreneurial mindset even before they gain admission to tertiary institutions.Originality/valueIt is one of the few studies that have tested empirically both the direct and the indirect effects of EE on students’ EIs in a single study. Thus, it helps to further clarify the links between EE and EIs. Besides, it is among the first studies to adopt a longitudinal approach to assess the effects of EE on students’ EIs through the constructs of the TPB (i.e. ATB, SN and PBC) in the Nigerian context.
Numerical investigation of multiphase blood flow coupled with lumped parameter model of outflow
Authors: Melka Bartlomiej , Adamczyk Wojciech P. , Rojczyk Marek , Nowak Marcin L. , Gracka Maria , Nowak Andrzej J. , Golda Adam , Bialecki Ryszard A. , Ostrowski Ziemowit 
Published: November 2019

Purpose
The purpose of this paper is the application of the computational fluid dynamics model simulating the blood flow within the aorta of an eight-year-old patient with Coarctation of Aorta.

Design/methodology/approach
The numerical model, based on commercial code ANSYS Fluent, was built using the multifluid Euler–Euler approach with the interaction between the phases described by the kinetic theory of granular flow (KTGF).

Findings
A model of the blood flow in the arches of the main aorta branches has been presented. The model was built using the multifluid Euler–Euler approach with the interaction between the phases described by the KTGF. The flow and pressure patterns, as well as the volumetric concentration of the blood components, were calculated. The lumped parameter model was implemented to couple the interaction of the computational domain with the remaining portion of the vascular bed.

Originality/value
The multiphase model based on the Euler–Euler approach describing blood flow in the branched large vessel with a three-element Windkessel model in the coarcted geometry was not previously described in the literature.
LBM simulation of piezo fan in square enclosure
Authors: Abdollahzadeh Jamalabadi Mohammad Yaghoub 
Published: November 2019

Purpose
This paper aims to investigate the use of a piezo fan in an enclosure on wall heat transfer and thermal boundary layer profile in constant wall temperature situation.

Design/methodology/approach
The governing partial differential equations of mass, momentum and energy in addition to boundary conditions are solved by lattice Boltzmann method. The problem is solved numerically using D2Q9 population's model and Bhatnagar–Gross–Krook collision model with a code written in MATLAB.

Findings
The effects of Prandtl number (Pr) and the frequency of piezo fan vibrations are critically investigated on the hydrothermal characteristics of the square cavity. The mesh independency study and the validation of the proposed model are accomplished with numerical results of Ghia et al. (1982) and analytical solution of pure conduction very good agreement is found between present results and benchmark findings. Generally, with increasing beam frequency, the heat removal from heat source increased. It is found that, for all Prandtl numbers, wall Nusselt number will increase with the increase of the beam frequency. This enhancement is more intense in higher Prandtl number.

Originality/value
Based on these results, the use of piezo fan in an enclosure can be classified as standalone as well as heat sink integrated cooling solution.
Compliance with materiality in G4-sustainability reports by electric utilities
Authors: Slacik Johannes , Greiling Dorothea 
Published: November 2019

Purpose
Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of electric utility companies (EUC) is in compliance with the materiality principle of the Global Reporting Initiative (GRI) when disclosing SR.

Design/methodology/approach
A twofold content analysis focusing on material aspects (MAs) is conducted, followed by correlation analysis. Logic and conversation theory (LCT) serves to evaluate the communication quality of documented materiality in SR by EUC.

Findings
The coverage and quality of documented MAs in SR by EUC do not meet the requirements for relevant and transparent communication. Materiality does not guide the reporting practice and is not taken seriously.

Research limitations/implications
Mediocre quality of coverage and communication in SR shows that stakeholders’ information needs are not considered adequately. The content analysis is limited in focusing on merely documented aspects rather than on actual performance.

Originality/value
This study considers the quality of communication of documented materiality through the lens of LCT. It contributes to the academic debate by introducing LCT as a viable theoretical perspective for analyzing SR. The paper evaluates GRI-G4 reporting practices in the electricity sector, which, while under-researched is crucial for sustainability. It also contributes to the emerging body of empirical research on the relevance of materiality as a guiding principle for sustainability reporting.
Audit quality and real earnings management: evidence from the UK manufacturing sector
Authors: Sitanggang R.P. , Karbhari Yusuf , Matemilola Bolaji Tunde , Ariff M. 
Published: November 2019

Purpose
The purpose of this paper is to investigate whether audit quality is associated with real earnings management in the UK.

Design/methodology/approach
The authors apply the panel fixed effects method that controls for heterogeneity across firms to investigate whether audit quality is related to real earnings management for a large sample of UK manufacturing companies for the period 2010–2013. The authors utilized three proxies to measure real earnings management and two proxies to measure audit quality.

Findings
The results provide evidence that audit fees are negatively related to abnormal operating cash flows. Conversely, audit fees are positively related to abnormal discretionary expenses. Besides, audit quality proxies show insignificant relationship with abnormal production costs and real earnings management index. Overall, the study finds partial evidence of significant relationship between audit quality and real earnings management.

Research limitations/implications
These results are important subject to the adequacy of the indicators of real earnings management and audit quality. Like previous research works that mostly focus on upward earnings management, the authors do not address the question of whether and how firms take real actions to manage earnings downwards in certain contexts.

Practical implications
The findings inform monitoring bodies that the imposition of higher levels of audit quality may result in unintended consequences. Therefore, monitoring bodies, such as audit committees, should consider the implication of imposing higher quality auditing, which may drive firms to potentially value-decreasing real earnings management practices. Managers should curtail real earnings management practices, especially abnormal operating cash flow, because attempt to use higher-quality auditors to mitigate such practice may destroy firm value. Also, managers’ employment may be threatened due to the potential deterioration of firm value caused by using higher-quality auditors to mitigate managers’ real earnings management practices. Moreover, shareholders are informed of the potential detrimental effects of imposing higher levels of audit quality which may lower the value of their investments.

Originality/value
The paper extends previous research on earnings management in several ways. First, while earlier studies usually use accruals methods to measure earnings management, the authors use the real earnings management approach as managers can switch from accruals to real earnings management when facing more scrutiny from auditors and/or more constrained regulations or standards that may limit their capability to use discretionary accruals. Second, this study reports new findings, as the authors find partial evidence of a significant relationship between audit quality and real earnings management. Third, it is one of the few studies to use a real earnings management index to measure earnings management and its link to audit quality.
Sustainable supply chain management: continuing evolution and future directions
Authors: Carter Craig R. , Hatton Marc R. , Wu Chao , Chen Xiangjing 
Published: November 2019

PurposeThe purpose of this paper is to update the work of Carter and Easton (2011), by conducting a systematic review of the sustainable supply chain management (SSCM) literature in the primary logistics and supply chain management journals, during the 2010–2018 timeframe.Design/methodology/approachThe authors use a systematic literature review (SLR) methodology which follows the methodology employed by Carter and Easton (2011). An evaluation of this methodology, using the Modified AMSTAR criteria, demonstrates a high level of empirical validity.FindingsThe field of SSCM continues to evolve with changes in substantive focus, theoretical lenses, unit of analysis, methodology and type of analysis. However, there are still abundant future research opportunities, including investigating under-researched topics such as diversity and human rights/working conditions, employing the group as the unit of analysis and better addressing empirical validity and social desirability bias.Research limitations/implicationsThe findings result in prescriptions and a broad agenda to guide future research in the SSCM arena. The final section of the paper provides additional avenues for future research surrounding theory development and decision making.Originality/valueThis SLR provides a rigorous, methodologically valid review of the continuing evolution of empirical SSCM research over a 28-year time period.
Subjective social class and individual preferences for redistribution
Authors: Duman Anil 
Published: November 2019

PurposeThe recent increase in economic inequalities in many countries heightened the debates about policy preferences on income distribution. Attitudes toward inequality vary greatly across countries and numerous explanations are offered to clarify the factors leading to support for redistribution. The purpose of this paper is to examine the link between subjective social class and redistributive demands by jointly considering the individual and national factors. The author argues that subjective measures of social positions can be highly explanatory for preferences about redistribution policies.Design/methodology/approachThe author uses data from 48 countries gathered by World Values Survey and empirically tests the impact of self-positioning into classes by multilevel ordered logit model. Several model specifications and estimation strategies have been employed to obtain consistent estimates and to check for the robustness of the results.FindingsThe findings show that, in addition to objective factors, subjective class status is highly explanatory for redistributive preferences across countries. The author also exhibits that there is interaction between self-ranking of social status and national context. The author’s estimations from the multilevel models verify that subjective social class has greater explanatory power in more equal societies. This is in contrast to the previous studies that establish a positive link between inequality and redistribution.Originality/valueThe paper contributes to the literature by introducing subjective social class as a determinant. Self-ranked positions can be very relieving about policy preferences given the information these categorizations encompass about individuals’ perceptions about their and others’ place in the society.
Numerical investigation on the behaviour of concrete in-filled cold-formed duplex stainless steel square tubular column
Authors: Ilango Saranya , Mahato Sunil 
Published: November 2019

Purpose
Concrete in-filled stainless steel square tubular column combines both the benefits of concrete and steel material, providing enhanced ductility and high compressive strength to the vertical structural members. Other advantages include high stiffness, better resistance to corrosion, increased pace of construction, enhanced bearing capacity, etc. The purpose of this paper is to understand the various behavioural aspects of concrete in-filled cold-formed duplex stainless steel (CI-CFDSS) square tubular column under axial compressive loads and to assess its structural performance.

Design/methodology/approach
In the current paper, the performance of CI-CFDSS square tubular column is numerically investigated under uniform static loading using finite element technique. The numerical study was based on an experimental investigation, which was carried out earlier, in order to study the effects of concrete strength and shape of stainless steel tube on the strength and behaviour of CI-CFDSS square tubular column. The experimental CI-CFDSS square tubular column has a length equal to 450 mm, breadth of 150 mm, width of 150 mm, thickness of 6 mm and a constant ratio of length to overall depth equal to 3. Numerical modelling of the experimental specimen was carried out using ABAQUS software by providing appropriate material properties. Non-linear finite element analysis was performed and the load vs axial deflection curve of the numerical CI-CFDSS square tubular column obtained was validated with the results of the experiment. In order to understand the behaviour of CI-CFDSS square tubular column under axial compressive loads, a parametric study was performed by varying the grade of concrete, type of stainless steel, thickness of stainless steel tube and shape of cross section. From the results, the performance of CI-CFDSS square tubular column was comparatively studied.

Findings
When the grade of concrete was increased the deformation capacity of the CI-CFDSS square tubular column reduced but showed better load carrying capacity. The steel tube made of duplex stainless steel exhibited enhanced performance in terms of load carrying capacity and axial deformation than the other forms, i.e. austenitic and ferritic stainless steel. The most suitable cross section for the CI-CFDSS square tubular column with respect to its performance is rectangular cross section and variation of the steel tube thickness led to the change of overall dimensions of the N-CI-CFDSS-SHS1C40 square tubular column showing marginal difference in performance.

Originality/value
The research work presented in this manuscript is authentic and could contribute to the understanding of the behavioural aspects of CI-CFDSS square tubular column under axial compressive loads.