bluuebunny/crossref_metadata_2025_split huggingface dataset:
Understanding the link between government cashless policy, digital financial services and socio-demographic characteristics in the MENA countries
Authors: Mouna Amari , Jarboui Anis 
Published: May 2021

PurposeTo help inform the debate over whether socio-demographic characteristics are related to the use of digital technologies, the authors investigated the effects of age, gender, education, income and being in the workforce on changes in using financial digital services using panel data collected in the MENA countries during 2017.Design/methodology/approachThis study aims to identify the impact of government policy on the determinants of financial inclusion and digital payment services in the MENA region. The authors use microdata from the 2017 Global Findex database on MENA countries to perform probit estimations. The paper focuses on the role of technology adoption by government authorities in extending financial inclusion and digital payment around different people.FindingsThe authors find that poorer people (and, by association, less educated people) and the young (but less so the elderly) are disproportionately excluded from the financial system. Results confirm that better collaboration between the government and the financial sector can help to develop digital financial inclusion through the technology adoption channels. The study confirms the significant impact of the government cashless policy in advancing financial inclusion in the MENA countries, with potentially wider applicability to other developed economies.Practical implicationsPolicies to advance mobile money innovations could stimulate financial inclusion by promoting digital transaction services. The role of government authorities is imperative to harness the beneficial and sustainable gains from digitizing remittances and transfers to promote a cashless economy.Originality/valueFinancial inclusion promotes equality through a broadening of the system and government cashless policy can be a major catalyst for greater financial inclusion. It helps in the overall economic development of the underprivileged population and contributes to poverty reduction.
An extended framework to evaluate sustainable suppliers in manufacturing companies using a new Pythagorean fuzzy entropy-SWARA-WASPAS decision-making approach
Authors: Alrasheedi Melfi , Mardani Abbas , Mishra Arunodaya Raj , Rani Pratibha , Loganathan Nanthakumar 
Published: May 2021

PurposeThe purpose of this study to introduce a new extended framework to evaluate and rank the sustainable suppliers based on the different sustainable criteria in the manufacturing companies using a new fuzzy decision-making approach.Design/methodology/approachThis paper introduces a new approach using decision-making and Pythagorean fuzzy sets (PFSs) to assess the best sustainable supplier. To doing so, this study integrated the entropy, stepwise weight assessment ratio analysis (SWARA) and weighted aggregates sum product assessment (WASPAS) methods under PFSs. To calculate the criteria weights, the combined entropy-SWARA method is used to compute the objective weight and subjective weight, respectively. Furthermore, the WASPAS model is utilized to rank sustainable supplier alternatives.FindingsThe results of the analysis found that occupational health and safety systems had the highest rank among other criteria, followed by green product and eco-design, green R&D and innovation and green technology. In addition, the findings of the paper demonstrated that the extended approach was efficient and useful for selecting and evaluating the best sustainable supplier in the manufacturing companies.Originality/valueRecent years have witnessed a number of studies aimed at incorporating the sustainability standards into the supplier selection problem; however, only a little research has been conducted on developing a fuzzy method for decision-making in a manner to assess and choose suppliers with high sustainability in the insurance market, encompassing the three above-mentioned sustainability criteria.
Off-office audit of natural resource assets and water pollution: a quasi-natural experiment in China
Authors: Ma Xiaowei , Shahbaz Muhammad , Song Malin 
Published: May 2021

PurposeThe purpose of this paper is to analyze the impact of the off-office audit of natural resource assets on the prevention and control of water pollution against a background of big data using a differences-in-differences model.Design/methodology/approachThis study constructs a differences-in-differences model to evaluate the policy effects of off-office audit based on panel data from 11 cities in Anhui Province, China, from 2011 to 2017, and analyzes the dynamic effect of the audit and intermediary effect of industrial structure.FindingsThe implementation of the audit system can effectively reduce water pollution. Dynamic effect analysis showed that the audit policy can not only improve the quality of water resources but can also have a cumulative effect over time. That is, the prevention and control effect on water pollution is getting stronger and stronger. The results of the robustness test verified the effectiveness of water pollution prevention and control. However, the results of the influence mechanism analysis showed that the mediating effect of the industrial structure was not obvious in the short term.Practical implicationsThese findings shed light on the effect of the off-office audit of natural resource assets on the prevention and control of water pollution, and provide a theoretical basis for the formulation of relevant environmental policies. Furthermore, these findings show that the implementation of the audit system can effectively reduce water pollution, which has practical significance for the sustainable development of China's economy against the background of big data.Originality/valueThis study quantitatively analyzes the policy effect of off-office auditing from the perspective of water resources based on a big data background, which differs from the existing research that mainly focuses on basic theoretical analysis.
Thepostponed succession:an investigation of the obstacles hindering business transmission planning in family firms
Authors: Ferrari Filippo 
Published: May 2021

PurposeDrawing on the theory of planned behaviour, this research aims to investigate systemically if and how incumbents and successors share attitudes, social norms and perception of the feasibility of their business succession.Design/methodology/approachQualitative research carried out on a group of small Italian family firms (N = 10).FindingsThis study provides evidence of background mechanisms (attitudes, social norms and perception of feasibility) affecting the implementation of business succession planning in family SMEs. Moreover, this study provides further evidence supporting the role of social norms in strategic decision-making processes within family firms.Research limitations/implicationsFindings from this study contribute to current literature in multiple ways and have several research implications.Practical implicationsThis study highlights that it is more appropriate to adopt a systemic rather than an individualistic approach in investigating/managing business succession.Social implicationsFamily firms are the most widespread type of firms in the world; thus, a systematic failure in business transmission represents a prominent socioeconomical problem for policy-makers and institutions.Originality/valueThis study leads to further developments in exploring business succession from a psychological point of view. Findings also highlight the limits of how a theory applied in order to predict individual behaviour can provide insight into collective behaviour involving a family.
Do firm characteristics of concentrated ownership firms affect dividend payout beyond traditional motivations?
Authors: Jawade Avinash 
Published: May 2021

Purpose
This study aims to analyze the influence of firm characteristics in dividend payout in a concentrated ownership setting.

Design/methodology/approach
This study is probably the first to use the lasso technique for model selection and error prediction in the study of dividend payout in India. The lasso method comprises subsampling the available data set and performing reiterative regressions on those samples to generate the model with the best fit. This study incorporates four different ways of performing lasso treatment to get the best fit among them.

Findings
This study analyzes the influence of firm characteristics on dividend payout in the Indian context and asserts that firms with growth potential and earnings volatility do not hesitate to cut dividends. This study does not find evidence for signaling, agency cost and life cycle theories in a concentrated ownership setting. Earnings is the single most important factor to have a positive influence on dividend, while excessively leveraged firms are restrictive of dividend payout. Taxation has a prominent role in altering the way firms pay dividend.

Research limitations/implications
The recent changes in buyback taxation offer another opportunity to test the reactive behavior of firms. Also, given the disregard for traditional motivations, further research needs to be done to determine if dividend adjustments (on the lower side) help enhance firm value or not.

Practical implications
This study may help investors view dividends in a proper perspective. Firms give importance to investments over dividends and thus investors need not dwell on dividend changes if firms fulfill their growth potential.

Social implications
It lends perspective to investors about dividend changes and its importance.

Originality/value
The methodology used for analysis is absolutely original in the literature pertaining to dividend policy in the Indian context. The literature is abundant with theories advocating or opposing the eminence of dividend payout; however, this study takes a holistic view of all influential dividend determinants in literature to understand dividend payout.
The self-initiated work adjustment for learning scale: development and validation
Authors: van Ruysseveldt Joris , van Wiggen-Valkenburg Tonnie , Dam Karen van 
Published: May 2021

PurposeThe purpose of this study is to develop the self-initiated work adjustment for learning (SIWAL) scale that measures the adjustments that employees make in their work to enhance learning, based on theories and research on workplace learning, work adjustment and work design.Design/methodology/approachThe SIWAL scale was validated in two independent studies. Study 1 (n = 208) focused on the internal consistency and factor structure of the SIWAL scale. Study 2 (n = 178) re-examined the factorial structure using confirmatory factor analysis and investigated scale validity.FindingsIn both studies, the SIWAL scale showed good psychometric characteristics, i.e. a clear two-factorial structure and internal reliable sub-scales. The findings also indicated convergent, divergent and concurrent validity.Research limitations/implicationsUsing the SIWAL scale, future research could focus on the individual, social and organizational predictors and outcomes of SIWAL, collect supervisor and peer ratings to further validate this self-report scale and investigate lower-educated workers.Practical implicationsOrganizations might try to enhance their employees' SIWAL through organizational policies, such as supportive leadership, and a learning climate.Originality/valueThis study provides a first step toward a better understanding of what workers do to enhance their workplace learning. The study findings indicate that employees address two adaptive behaviors: adjusting job responsibilities and adjusting social interactions.
A systematic literature review regarding the influence of lean manufacturing on firms' financial performance
Authors: Dieste Marcos , Panizzolo Roberto , Garza-Reyes Jose Arturo 
Published: May 2021

PurposeThe lean philosophy has demonstrated its effectiveness to improve firms' operational performance. However, the impact of lean practices on financial performance is still unclear due to the poor understanding of the link between operational and financial measures and the conflictive results obtained by previous research. The purpose of this paper is to conduct a systematic literature review to understand whether lean companies have improved their financial performance. Moreover, this article aims to uncover research gaps in the literature and examine which time spans of research have been considered to analyse both the degree of lean implementation and the measurement of financial outcomes.Design/methodology/approachA systematic literature review has been conducted to identify peer-reviewed articles that analyse the effect of the lean production paradigm on the financial performance measures of manufacturing companies. Then, the identified articles were processed using a combination of descriptive and content analyses methods to draw new conclusions, uncover gaps and find novel paths for research.FindingsVarious authors indicate that lean initiatives lead to an enhancement of financial performance measures. JIT and TQM lean practice bundles are suggested as the best enablers of financial performance in terms of sales and profit. In contrast, according to some scholars, lean does not necessarily improve companies' financial results if it is not properly implemented.Originality/valueSeveral studies have focused on analysing the effects of lean on performance. However, only a small part of the literature has addressed the study of the effects of lean practices on financial performance metrics. The originality of this study lies in the investigation of the connections between lean practices and financial performance measures found in the literature. The outcome is the identification of various possible positive impacts of some lean practices on financial metrics.
Evolving students' conceptions about responsible entrepreneurship: a classroom experiment
Authors: Pepin Matthias , Audebrand Luc K. , Tremblay Maripier , Keita Ndèye Binta 
Published: May 2021

PurposeEntrepreneurship education scholarship has been recently challenged to look at what goes on inside the entrepreneurship classroom to assess what students are really learning. Relying on the construction and analysis of a 3-h long set of learning activities on responsible entrepreneurship, this paper focuses on the activities conducted and what students have learned, based on Bloom's revised taxonomy of educational objectives.Design/methodology/approachThis paper builds on a pre-/post-intervention assessment around a set of learning activities with 151 undergraduate students. Before and after the class, students were asked to produce a definition of responsible entrepreneurship. They were also asked to reflect on what had changed from the beginning.FindingsAnalysis of students' pre/post definitions shows a standardization of their conceptions of responsible entrepreneurship. This result confirms that the learning objective of this class was met. Nevertheless, applying Bloom's revised taxonomy to students' reflections allows for more nuanced interpretation. The analysis indeed revealed that some students manifest relatively superficial learning while other shows a deeper ability to reflect on the concept.Originality/valueFirst, this paper contributes to the entrepreneurship education literature by showing the relevance of using Bloom's revised taxonomy for both teaching and research purposes. Second, it presents a set of innovative learning activities on responsible entrepreneurship that could be easily reproduced in other educational contexts. Third, it shows the importance of asking students what they learned and what has changed for them through class activities.
The futures of entertainment dependent cities in a post-COVID world
Authors: Dubois Louis-Etienne , Dimanche Frederic 
Published: May 2021

Purpose
The purpose of this study is to examine post-crisis (COVID) futures for major city destinations that are dependent on live entertainment and tourism. Destinations that live from entertainment and tourism must consider the implications of the pandemic and plan strategies for their future.

Design/methodology/approach
Based on the Manoa School of Future Studies, four scenarios were identified following a review of current literature. These scenarios (alternate futures) were then discussed in two videoconference focus groups by tourism marketing and entertainment expert professionals from five major North American entertainment cities.

Findings
Typical tourism responses to crises and disasters do not appear to apply to the current pandemic and entertainment-dependent destinations (EDDs) are not prepared to thrive in any of the potential outcomes.

Originality/value
This is the first study addressing the future of EDDs in a COVID world. This study cannot predict the future, but this study can make some forecasts. It is important for scholars and professionals to work together toward identifying what can be.
Applying design thinking to the decision-making process: a field study in Swedish local authorities
Authors: Frisk Jane Elisabeth , Bannister Frank 
Published: May 2021

PurposeThis study aims to examine the application of design thinking to complex decision-making processes in local government and to link the design thinking to the theoretical work of leading thinkers in decision-making.Design/methodology/approachThis study uses multiple case studies, including non-participant observation, group discussions, semi-structured interviews, presentations and questionnaires.FindingsFor complex decisions, design thinking can contribute to more effective decision-making by expanding the range of solutions considered, people consulted and involved, sources of data/information and decision tools as well as in achieving buy-in to the eventual decision.Research limitations/implicationsThe principal limitations include that this is one study in one country and in the public sector. There were some practical problems with external factors disrupting two of the cases, but these do not affect the findings. The principal implication is that by adopting a design thinking approach to complex decision-making, the quality of decision-making and decisions can be significantly improved.Practical implicationsWhen it comes to complex decisions, organisations can improve the quality of both their decision-making processes and their decisions by adopting and implementing ideas and insights from design thinking.Social implicationsFor local authorities, a design approach can enhance the quality of the services provided by local authorities to citizens in particular in better meeting the needs of users and other stakeholders and in opening up better lines of communications between officials and citizens.Originality/valueThis research was based on an initiative in Swedish local government and its first implementation in practice. The authors are not aware of any similar study done elsewhere.
Modeling and analyzing critical success factors for implementing environmentally sustainable practices in a public utilities organization: a case study
Authors: Albastaki Fouzeya M. , Bashir Hamdi , Ojiako Udechukwu , Shamsuzzaman Mohammad , Haridy Salah 
Published: May 2021

PurposeDespite the increasing number of studies investigating environmentally sustainable practices in different sectors, no research exists on the issues related to the success factors for implementing environmentally sustainable practices in the utilities sector. To partially fill this research gap, the purpose of this study is to empirically examine these success factors in a public utilities organization in the United Arab Emirates.Design/methodology/approachAn integrated interpretive structural modeling and fuzzy cross-impact matrix multiplication applied to classification approach was implemented to identify the critical success factors (CSFs) and to model and analyze the relationships among them.FindingsThirteen CSFs were identified and the relationships among them were represented by a seven-level hierarchical graphical model, and six CSFs were identified as drivers of success: government policies, regulations and environmental awareness programs; organization sustainability strategies; top management commitment; organizational capabilities; social and environmental responsibility; and eco-knowledge.Originality/valueThis is first kind of study to identify CSFs for implementing environmentally sustainable practices in the utilities sector. The results could guide government policymakers and decision-makers in utilities organizations that are interested in implementing environmentally sustainable practices.
Impact of carbon emission on financial performance: empirical evidence from India
Authors: Desai Rajesh , Raval Avani , Baser Narayan , Desai Jay 
Published: May 2021

PurposeThe purpose of this study is to examine the effect of carbon emission on accounting and market-based financial performance of Indian companies.Design/methodology/approachFirms reporting emission data on Carbon Disclosure Project (CDP) are considered for empirical analysis and the data have been collected for the period from 2013 to 2019. The study adopts Heckman's regression model to control for self-selection bias and it also examines the moderating role of environmental sensitivity through industry-wise analysis. The results are also checked for potential endogeneity using generalized methods of moments estimation.FindingsPrimarily, the findings postulate a significant negative impact of carbon emissions on both measures of financial performance. Further, it also determines that environmentally sensitive firms are more exposed to such negative influence of emission compared to nonsensitive companies.Research limitations/implicationsCurrent research will enhance the understanding of managers about the economic impact of carbon emission, especially in an economy where emissions are not completely regulated. The study provides an economic rationale to the industries to reduce emission volume. It will also assist regulators to draft environmental policies by considering environmental sensitivity. It should be noted that the study is based on the Indian firms that have reported emission data on the CDP during the study period.Originality/valueThe present study addresses one of the most important but less explored issues of environmental research in one of the largest emerging economies of the South Asian region. The study presents a comprehensive view by covering accounting as well as market-based indicators along with the moderating effect of environmental sensitivity.