bluuebunny/crossref_metadata_2025_split huggingface dataset:
Lessons we never wanted to learn: pandemic as pedagogy
Authors: Fogarty Timothy J. 
Published: November 2020

Purpose
The purpose of this paper is a reflective account in which one person who has been around long enough to see a good bit considers how COVID-19 might change the general contours of the world.

Design/methodology/approach
This paper follows a broadly based and relatively unstructured approach, based on personal understandings and whatever rigor might have been gained by a life spent thinking about research design and the limits of methodology.

Findings
The opposite of what many others believe will happen is argued for. Things will change more than we wish. Most will change for the worse.

Research limitations/implications
Accounting research will have a role to play, but to have impact, this study will require that researchers adopt a much more critical perspective about capitalism and its consequences than before.

Practical implications
Everyone must do the best they can. Everyone must learn to accept the new and not rage to restore that which existed in before times.

Social implications
Harsher climate of interpersonal relations will be realized.

Originality/value
This paper is more about change than about accounting. A 30,000-foot level analysis that does not try to provide many examples. An effort to rise above the specifics that vary across the world.
Leadership and governance in a crisis: some reflections on COVID-19
Authors: Mather Paul 
Published: November 2020

Purpose
The COVID-19 crisis presents significant leadership and governance challenges and opportunities for organisations. This is a reflective commentary on how leaders and boards are responding to the crisis.

Design/methodology/approach
Drawing on personal experiences as an employee, non-executive director and observing leaders.

Findings
That leaders emphasise values and purpose and communicate with clarity, meaning and empathy is paramount. It is organisations which continue to be agile and to adapt and change proactively with “out of the box” thinking who will thrive in the next normal.

Originality/value
The lessons learned from this unique crisis for business continuity and success in the next normal.
The conception of organisational fraud: the need for rejuvenation of fraud theory
Authors: Maulidi Ach , Ansell Jake 
Published: November 2020

Purpose
This paper aims to challenge some of the underlying concepts about causation of fraud and in doing so enriches knowledge and insight into the management of fraud.

Design/methodology/approach
This study is a part of fieldwork carried out in Indonesia.

Findings
Organisational fraud is an exceptional type of crime. Hence, the underlying antecedents and consequences of fraud in organisation are distinct from other crimes, especially violent crimes. The underlying logic in criminological and sociological theories and literature cannot fully explain the causal factors of fraud in the organisation. This leads to a theoretical discussion about the reconstruction of the fraud theory. Implications and suggestions for further studies are discussed in this study.

Originality/value
This study provides a new understanding of fraud and its antecedents and consequences. In doing so, it examines the long-standing debate in criminology and sociology about the theories concerning crime causation, as these areas provide the underlying logic of fraud theory.
Knowledge creation in complex inter-organizational arrangements: understanding the barriers and enablers of university-industry knowledge creation in science-based cooperation
Authors: Tootell Adrian , Kyriazis Elias , Billsberry Jon , Ambrosini Véronique , Garrett-Jones Sam , Wallace Gordon 
Published: November 2020

PurposeThis study aims to explore the factors undergirding knowledge creation in the university-industry complex inter-organizational arrangement. It builds upon social capital and relationship marketing theories.Design/methodology/approachThis study uses a qualitative research design. In total, 36 innovation champions involved in knowledge creation were interviewed to provide detailed insights into the process. A thematic analysis of the in-depth interviews was conducted.FindingsThe principal finding was that opportunistic behavior was a significant barrier to knowledge creation. In severe cases, the knowledge creation process was destroyed, resulting in lost investment. Principled behavior and investment in affect-based and cognition-based trust, through five critical trust development activities, provided the best path to successful knowledge creation.Originality/valueThis study contributes to the knowledge management literature by providing insights into the enablers and barriers to the formation of cooperation, a crucial antecedent to knowledge creation literature. It also affords practical implications for innovation managers and policymakers on how they can improve knowledge creation by using social capital and relationship marketing theory in complex inter-organizational arrangements.
Forgiveness and attribution: when abusive supervision enhances performance
Authors: Yang Jun , Liu Yonghong , Stackhouse Madelynn , Wang Wei 
Published: November 2020

PurposeWhile much research shows that abusive supervision reduces employee performance, the purpose of this study is to reverse the lens to question how and under what circumstances abusive supervision leads to enhanced employee performance. The authors argue that the linkages between abusive supervision and employee performance occurs via performance-promotion attributions and that employee levels of dispositional forgiveness alter the relationship between abusive supervision and employee interpretations of abuse, such that more forgiving individuals interpret abuse as more benign behavior designed to help them perform better (i.e. are performance promoting).Design/methodology/approachIn a three-wave field survey of 318 employees matched with 89 supervisors, employees completed measures of dispositional forgiveness (Time 1) abusive supervision (Time 1), and performance-promotion attributions of abusive supervision's motives (Time 2). Supervisors rated the job performance of their employees (Time 3). Multilevel structural equation modeling was employed to test a multilevel moderated mediation model.FindingsThe findings indicate abusive supervision predicts diminished employee performance only when employees are low in dispositional forgiveness, explained by lowered performance-promotion attributions for abusive supervision.Originality/valueThis study is the first to explore the mechanism (i.e. attribution of abusive supervision's motives to be performance-promoting) and the condition (i.e. employee's high forgiveness) under which abusive supervision may be performance enhancing. It extends the research of abusive supervision on employees' constructive reactions, as well as the effect of dispositional forgiveness on how it reframes employees' attributions of workplace mistreatment.
Ascertaining auditors’ intentions to use blockchain technology: evidence from the Big 4 accountancy firms in Italy
Authors: Ferri Luca , Spanò Rosanna , Ginesti Gianluca , Theodosopoulos Grigorios 
Published: November 2020

PurposeThis study aims to provide an empirically informed view on the auditing profession’s readiness to embrace “disruptive” technologies. Relying on evidence from Big 4 employees in Italy, this study examines the factors that motivate auditors to use blockchain technology (BT).Design/methodology/approachTo this aim, this study uses an integrated theoretical frame merging the third version of the technology acceptance model (TAM3) and the unified theory of acceptance and use of technology (UTAUT). The analytical model is based on an application of the structural equation modelling with partial least square estimation on data gathered through a Likert-based questionnaire.FindingsThe findings reveal that the main predictors of auditors’ intention to use blockchain are performance expectancy and social influence. Moreover, auditors’ effort expectancy in relation to this technology implementation and use appears to be a reasonably reliable predictor.Originality/valueThis paper contributes an evidence-based view to the discussion on the impact of automation and disruptive information and communication technologies, on the roles of accounting and auditing professionals. It uses a novel approach to analysis by integrating TAM3 and UTAUT within its theoretical model. It complements and extends the field of studies on technology acceptance by offering fresh insights into auditors’ perceptions. Finally, the paper highlights practical implications for business leaders aiming to use the advantages of BT in audit firms.
Meta-heuristic algorithms for solving the sustainable agro-food grain supply chain network design problem
Authors: Dwivedi Ashish , Jha Ajay , Prajapati Dhirendra , Sreenu Nenavath , Pratap Saurabh 
Published: November 2020

PurposeDue to unceasing declination in environment, sustainable agro-food supply chains have become a topic of concern to business, government organizations and customers. The purpose of this study is to examine a problem associated with sustainable network design in context of Indian agro-food grain supply chain.Design/methodology/approachA mixed integer nonlinear programming (MINLP) model is suggested to apprehend the major complications related with two-echelon food grain supply chain along with sustainability aspects (carbon emissions). Genetic algorithm (GA) and quantum-based genetic algorithm (Q-GA), two meta-heuristic algorithms and LINGO 18 (traditional approach) are employed to establish the vehicle allocation and selection of orders set.FindingsThe model minimizes the total transportation cost and carbon emission tax in gathering food grains from farmers to the hubs and later to the selected demand points (warehouses). The simulated data are adopted to test and validate the suggested model. The computational experiments concede that the performance of LINGO is superior than meta-heuristic algorithms (GA and Q-GA) in terms of solution obtained, but there is trade-off with respect to computational time.Research limitations/implicationsIn literature, inadequate study has been perceived on defining environmental sustainable issues connected with agro-food supply chain from farmer to final distribution centers. A MINLP model has been formulated as practical scenario for central part of India that captures all the major complexities to make the system more efficient. This study is regulated to agro-food Indian industries.Originality/valueThe suggested network design problem is an innovative approach to design distribution systems from farmers to the hubs and later to the selected warehouses. This study considerably assists the organizations to design their distribution network more efficiently.
How HR managers of incubators can be more effective: consider the relationships among entrepreneurs
Authors: Chakrabarty Subrata 
Published: November 2020

Purpose
The purpose of this paper is to explain how human resource (HR) managers of incubators can be more effective by applying Relationship focused theory, wherein the HR managers consider the forms of relationships among entrepreneurs. For helping create successful startups, HR managers of incubators can analyze and govern the practice of entrepreneurial action using a relationship-focused (rather than an individual-focused) approach.

Design/methodology/approach
A fourfold typology of relationships is used to explain the utility of relationships for practicing entrepreneurial work in an incubator. HR managers of incubators should consider the forms of relationships among the entrepreneurs that they oversee within incubators.

Findings
Social and task antecedents determine the ideal relationship between budding entrepreneurs, and incubator climate restrains the link between relationships and entrepreneurial outcomes.

Originality/value
Relationship-focused theory is used to explain the manner in which entrepreneurial action can be organized among budding entrepreneurs within incubators. The focus stays on the ‘relationship’ between budding entrepreneurs housed within incubators.
Enlisting human resources to mitigate information security risks
Authors: Wipawayangkool Kamphol , Lilly Juliana 
Published: November 2020

Purpose
The purpose of this paper is to suggest ways to integrate human resources (HR) and information security management (ISM) within a firm to help reduce expensive and embarrassing failures in information security breaches.

Design/methodology/approach
This paper is written for the practitioners. It includes a general review of literature in information technology and HR to help explain ways to decrease the chance of ISM failures.

Findings
Employees often become careless about information security in the workplace, and the threat to corporate information systems is serious. Although security training is essential, a more comprehensive approach to addressing the security issue is needed. As human factors account for most security breaches, including HR personnel as a partner with IT may help address some of the weaknesses that training alone cannot resolve.

Originality/value
This paper discusses the human factors that cause information technology breaches and how combining HR practices and ISM may generate a competitive advantage for the organization. This paper then offers practical suggestions that HR may use to help with ISM issues.
Determinants of service quality and its effect on customer satisfaction and loyalty: an empirical study of private banking sector
Authors: Islam Rafikul , Ahmed Selim , Rahman Mahbubar , Al Asheq Ahmed 
Published: November 2020

PurposeThe main purpose of this study is to investigate the impact of various service quality dimensions, namely reliability, responsiveness, visibility, employee commitment and access to service on customer satisfaction in the private banking sector of Bangladesh. The research also investigates the relationship between customer satisfaction and loyalty and effect of demographic variables on customer satisfaction.Design/methodology/approachThe researchers distributed 320 self-administered survey questionnaires among private banks' customers in Bangladesh and obtained 200 useable responses with a 62.5% valid response rate. The research data were analysed using confirmatory factor analysis (CFA) and structural equation modelling (SEM) approaches. Analysis of variance and logistic regression have also been used to obtain the supplementary findings.FindingsThe research findings indicate that visibility, responsiveness and employee commitment have positive and significant effect on customer satisfaction, whereas reliability and access to service are found to have insignificant influence on customer satisfaction of private banking services. The findings of this study also revealed that customer satisfaction has positive and significant relationship with customer loyalty. But except respondents' occupation type, all other demographic variables have no statistically significant relation with customer satisfaction.Research limitations/implicationsThe research focused solely on the private banking sector of Bangladesh, and thus the results may not be applicable to other service sectors.Originality/valueThis study conducted on customers' perception of private banking services is based on extended service quality dimensions and its relationship with customer satisfaction towards loyalty. The present research findings are anticipated to offer the guidelines for improving the customer satisfaction and loyalty of private banking services in Bangladesh as well as other countries.
Dissolved organic matter released by two marine heterotrophic bacterial strains and its bioavailability for natural prokaryotic communities
Authors: Ortega‐Retuerta Eva , Devresse Quentin , Caparros Jocelyne , Marie Barbara , Crispi Olivier , Catala Philippe , Joux Fabien , Obernosterer Ingrid 
Published: November 2020

SummaryMarine heterotrophic prokaryotes (HP) play a key role in organic matter processing in the ocean; however, the view of HP as dissolved organic matter (DOM) sources remains underexplored. In this study, we quantified and optically characterized the DOM produced by two single marine bacterial strains. We then tested the availability of these DOM sources to in situ Mediterranean Sea HP communities. Two bacterial strains were used: Photobacterium angustum (a copiotrophic gammaproteobacterium) and Sphingopyxis alaskensis (an oligotrophic alphaproteobacterium). When cultivated on glucose as the sole carbon source, the two strains released from 7% to 23% of initial glucose as bacterial derived DOM (B‐DOM), the quality of which (as enrichment in humic or protein‐like substances) differed between strains. B‐DOM induced significant growth and carbon consumption of natural HP communities, suggesting that it was partly labile. However, B‐DOM consistently promoted lower prokaryotic growth efficiencies than in situ DOM. In addition, B‐DOM changed HP exoenzymatic activities, enhancing aminopeptidase activity when degrading P. angustum DOM, and alkaline phosphatase activity when using S. alaskensis DOM, and promoted differences in HP diversity and composition. DOM produced by HP affects in situ prokaryotic metabolism and diversity, thus changing the pathways for DOM cycling (e.g. respiration over biomass production) in the ocean.
Genome‐resolved viral ecology in a marine oxygen minimum zone
Authors: Vik Dean , Gazitúa Maria Consuelo , Sun Christine L. , Zayed Ahmed A. , Aldunate Montserrat , Mulholland Margaret R. , Ulloa Osvaldo , Sullivan Matthew B. 
Published: November 2020

SummaryOxygen minimum zones (OMZs) are critical to marine nitrogen cycling and global climate change. While OMZ microbial communities are relatively well‐studied, little is known about their viruses. Here, we assess the viral community ecology of 22 deeply sequenced viral metagenomes along a gradient of oxygenated to anoxic waters (<0.02 μmol/l O2) in the Eastern Tropical South Pacific (ETSP) OMZ. We identified 46 127 viral populations (≥5 kb), which augments the known viruses from ETSP by 10‐fold. Viral communities clustered into six groups that correspond to oceanographic features. Oxygen concentration was the predominant environmental feature driving viral community structure. Alpha and beta diversity of viral communities in the anoxic zone were lower than in surface waters, which parallels the low microbial diversity seen in other studies. ETSP viruses were largely endemic, with the majority of shared viruses (87%) also present in other OMZ samples. We detected 543 putative viral‐encoded auxiliary metabolic genes (AMGs), of which some have a distribution that reflects physico‐chemical characteristics across depth. Together these findings provide an ecological baseline for viral community structure, drivers and population variability in OMZs that will help future studies assess the role of viruses in these climate‐critical environments.
Metagenomic assessment of the global diversity and distribution of bacteria and fungi
Authors: Bahram Mohammad , Netherway Tarquin , Frioux Clémence , Ferretti Pamela , Coelho Luis Pedro , Geisen Stefan , Bork Peer , Hildebrand Falk 
Published: November 2020

SummaryBacteria and fungi are of uttermost importance in determining environmental and host functioning. Despite close interactions between animals, plants, their associated microbiomes, and the environment they inhabit, the distribution and role of bacteria and especially fungi across host and environments as well as the cross‐habitat determinants of their community compositions remain little investigated. Using a uniquely broad global dataset of 13 483 metagenomes, we analysed the microbiome structure and function of 25 host‐associated and environmental habitats, focusing on potential interactions between bacteria and fungi. We found that the metagenomic relative abundance ratio of bacteria‐to‐fungi is a distinctive microbial feature of habitats. Compared with fungi, the cross‐habitat distribution pattern of bacteria was more strongly driven by habitat type. Fungal diversity was depleted in host‐associated communities compared with those in the environment, particularly terrestrial habitats, whereas this diversity pattern was less pronounced for bacteria. The relative gene functional potential of bacteria or fungi reflected their diversity patterns and appeared to depend on a balance between substrate availability and biotic interactions. Alongside helping to identify hotspots and sources of microbial diversity, our study provides support for differences in assembly patterns and processes between bacterial and fungal communities across different habitats.
Business Advisory Services and Female Employment in an Extreme Institutional Context
Authors: Johan Sofia , Valenzuela Patricio 
Published: November 2020

AbstractPublicly funded business advisory services face pressure to demonstrate value‐added effects among their assisted firms. Our research aims to measure the effectiveness of a business advisory programme developed in a developed country and applied in an emerging economy with a male‐dominated labour market. We also seek to determine the effects of increased professionalization resulting from advisory services. Comparing the business advisory services of a publicly funded organization with those of a matched sample, we observe an overall positive effect on job creation; however, this employment growth benefits males at the expense of females. We also find a reduction in unpaid family work and an increase in formal, full‐time employment but again, this professionalization and substitution effect mainly benefits male workers.
Saltmarsh rhizosphere fungal communities vary by sediment type and dominant plant species cover in Nova Scotia, Canada
Authors: d'Entremont Tyler W. , Migicovsky Zoë , López‐Gutiérrez Juan C. , Walker Allison K. 
Published: November 2020

SummaryWe surveyed Spartina saltmarsh sediment rhizosphere fungal communities at three saltmarshes and two timepoints in coastal Nova Scotia. Based on ITS2 Illumina miSeq rDNA data and multivariate analysis, neither sediment zone nor collection period correlated with fungal ASV richness, but collection site did. However, Shannon diversity indicated that sediment zone played a significant role in fungal diversity. For unweighted and weighted UniFrac distance, site was the major factor driving beta‐diversity, with sediment zone and collection period having smaller roles. Sediment type and saltmarsh plant species may play important roles in structuring rhizosphere fungal assemblages, here dominated by ascomycetes. To our knowledge, our study is the first to assess fungal sediment communities in saltmarshes in Atlantic Canada using metabarcoding. It provides a biodiversity analysis of sediment fungi in a poorly studied but highly important ecosystem and points to their roles in nutrient cycling, blue carbon, coastal stability and coastal restoration. Our work will inform ongoing saltmarsh restoration in Atlantic Canada.