bluuebunny/crossref_metadata_2025_split huggingface dataset:
Corporate entrepreneurship, employee engagement and innovation: a resource-basedview and a social exchangetheory perspective
Authors: Kassa Afework Getachew , Tsigu Geremew Teklu 
Published: July 2021

Purpose
Synthesizing theoretical and empirical literature, this study aims to build a theoretical model linking the constructs; corporate entrepreneurship, employee engagement and innovation.

Design/methodology/approach
Using an integrative review method the current study conducted an examination of related literature on the areas of corporate entrepreneurship, employee engagement, as well as innovation and developed an integrated model which combines the three constructs. The study bases itself on the resource-based view (RBV) for looking into corporate entrepreneurial ecosystems as organizational capabilities and employee engagement as a human resource. The social exchange theory (SET) was also used to analyse the interrelationships.

Findings
An RBV synthesis made on corporate entrepreneurship, employee engagement, as well as innovation literature shows that while corporate entrepreneurship has been recognized as beneficial to bring positive organizational outcomes, attempts to tie it in the core resource, capability and competence input-output linkage are scanty. The study shows that the RBV can be a good way to see human resources as a source of organizational competitive advantage and corporate entrepreneurship as the capability to product innovation as a competence. The study also shows that by combining the RBV with the SET corporate entrepreneurship, employee engagement and innovation can be integrated as a basis for developing organizational competitiveness.

Practical implications
The implication of this paper to future empirical studies is that corporate entrepreneurship can be integrated with the RBV to relate it to the core competitive advantage development endeavour. The implication for policymakers and management practitioners on the other hand is that managers can consider corporate entrepreneurship as a major capability to bring the employee resource on board the innovation process. The study further implies that management practitioners need to provide time, freedom, boundary, reward and support to get their employees engaged in innovation. Hence, managers can integrate the SET into their motivation principles.

Originality/value
The study is original in its attempt to integrate the SET and RBV for studies in the area of corporate entrepreneurship, employee engagement and innovation.
Does intellectual capital and corporate governance have an impact on annual report readability? Evidence from an emerging market
Authors: Dalwai Tamanna , Mohammadi Syeeda Shafiya , Chugh Gaitri , Salehi Mahdi 
Published: July 2021

PurposeThis study examines the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of Oman's financial sector companies.Design/methodology/approachThe study uses a sample of 150 firm-year observations of listed financial sector companies in the Muscat Securities Market, Oman, from 2014 to 2018. Flesch Reading ease and Flesch Kinkaid Index are used as proxies for annual report readability. As part of sensitivity analysis, the study also uses the natural logarithm of annual report pages as alternative readability measures. The investigation is conducted using random effects regression analysis and supported with system GMM estimation for robustness.FindingsThe findings of this study demonstrate a decrease in intellectual capital efficiency associated with better readability of annual reports for the financial sector firms. Alternatively, banks report a positive association of intellectual capital efficiency with the Flesch Reading ease score of the annual report. The structural capital and capital employed efficiency are also found to be negatively associated with annual report readability. Corporate governance mechanisms such as dispersed ownership and audit committee size also result in easy-to-read annual reports that support agency theory.Research limitations/implicationsThe research was conducted for financial firms of Oman, and thereby the findings can be generalized to the financial sector of countries with similar settings, such as the Gulf Cooperation Council (GCC) region.Practical implicationsThe policy implications arising from this study suggest a strengthening of the intellectual capital efficiency and corporate governance mechanisms to improve the readability of the firms and thereby increase investor confidence.Originality/valueThis paper's uniqueness is in the model used to investigate the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of an emerging market.
A history-based framework of servitization and deservitization
Authors: Gomes Emanuel , Lehman David W. , Vendrell-Herrero Ferran , Bustinza Oscar F. 
Published: July 2021

PurposeThe purpose of this study is to develop a history-based framework of servitization and deservitization.Design/methodology/approachThe study draws on three history-based management theories, i.e. industry lifecycle, strategic pivoting and strategy restoration, to develop a conceptual framework of how servitization and deservitization pivots influence firm performance in different stages of the industry lifecycle. A series of examples involving configurations and reconfigurations in production illustrate the theoretical propositions.FindingsThe proposed framework predicts that servitization pivots positively influence firm performance in the ferment phase, but this effect gradually diminishes as industries advance into transition and mature phases. In contrast, the framework predicts that deservitization pivots negatively influence firm performance in the ferment phase; this effect, too, becomes negligible in the transition phase but positive in the mature phase. Moreover, the proposed framework predicts that deservitization pivoting outperforms servitization pivoting in mature servitized industries to the extent that such pivots are restorative in nature, thereby suggesting that deservitization may represent a strategic opportunity for firms in mature industries.Originality/valueThis study highlights the role of history-based management theories in enhancing our understanding of servitization and deservitization.
The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU
Authors: Fiandrino Simona , Gromis di Trana Melchior , Tonelli Alberto , Lucchese Antonella 
Published: July 2021

PurposeThe aim of this paper is to provide the state of the art in the academic and professional debate on the disclosure quality of NFI. This analysis is driven by the need to feature the dimensions of NFI quality that should be considered to improve the current regulatory framework towards a more transparent disclosure.Design/methodology/approachThe research is an integrative literature review that assesses and synthesizes the scientific knowledge and the annexed documents collected during the public consultation for the Review of Non-financial Reporting Directive (NFRD) on the disclosure quality of non-financial information (NFI).FindingsFindings show that there is a common consensus between scientific literature and the annexed documents of the consultation process on the Review of the NFRD on the need to enhance a double-materiality perspective, to provide specific contents on sustainability issues, to clarify the relevance of NFI, and to embed NFI into the management report in an integrated manner. Furthermore, there is an alignment related to timeliness in favour of a risk management procedure and a forward-looking approach.Research limitations/implicationsThe research engages the debate on the NFI disclosure quality, in light of the recent Review of NRFD and the new Proposal of Corporate Sustainability Reporting Directive that extends and enhances the non-binding reporting guidelines of NFI.Practical implicationsThe research provides a dashboard of the dimensions of NFI disclosure quality that aggregates the academics' and practitioners' knowledge systematically. It shows the interplay between the scholarly developments and the recent measures arisen in the consultation process to undertake NFI disclosure quality.Originality/valueThe research provides a lens to analyse, classify and interpret the insights emerged during the consultation process of the NFRD.
China-plus-one: expanding global value chains
Authors: Basu Preetam , Ray Partha 
Published: July 2021

Purpose
China has emerged as an undisputed leader of global business and as a preferred hub for global value chains. However, recent threats of the trade war, the allegation of violation of intellectual property rights and more recently the COVID-19 pandemic seemed to have dampened China’s attractiveness. Multinational corporations may be contemplating diversifying their dependence on China – a strategy known as “China-Plus-One”. What could be possible destinations in Asia for such a diversification strategy?

Design/methodology/approach
Towards understanding the “China-Plus-One” phenomenon, the authors use a methodology of arriving at an aggregate ranking of the major economies of emerging Asia. This is built on a few standard indices such as World Bank's Logistic Performance Index; World Bank’s Ease of Doing Business Indicator; World Economic Forum’s Global Competitiveness Index; Economic Complexity Index of the Harvard University; Economist Magazine’s Country Rating of Financial Strength; and Corruption Perception Index compiled by the Transparency International. Accordingly, the authors rank seven countries (namely, Thailand, Malaysia, India, Vietnam, Indonesia, the Philippines and Bangladesh) next to China as possible destinations for selecting the “Plus one” country.

Findings
In the aggregate ranking, China ranks first followed by Thailand, Malaysia, Philippines, India, Indonesia, Vietnam and then Bangladesh. This sequence gives some pointers on the possible shifts from China as potential hubs of global value chains. The authors observe the following: first, it is challenging to move away from China in the short run; second, corporations could pursue a “China-plus-One” strategy, whereby they may move marginally from China and relocate part of their supply chain elsewhere; third, in looking for alternative locations, corporations may look for the following countries in emerging Asia, namely, Thailand, Malaysia, India, Vietnam, Indonesia, Philippines and Bangladesh.

Originality/value
The aggregate ranking method applied in this paper is one of the first applications in the context of ranking developing Asian economies based on economic, logistics, supply chain, financial and corruption metrics. It is one of the first conceptual works in the domain of identifying possible diversification options for the “China-Plus-One” strategy that can be extended to include many context-specific rankings.
Optimizing stabilization of laterite as walling unit
Authors: Mensah Sarfo , Ameyaw Collins , Abaitey Blondel Akun , Yeboah Hayford Obeng 
Published: July 2021

Purpose
Over dependence on river/sea sand as building material has impacted the environment negatively. However, laterite, which is an environment-friendly indigenous building material in sub-Saharan Africa, has been less exploited as a suitable alternative. This paper aims to ascertain the optimum cement–laterite mix proportion at which laterite can be stabilized for production of walling units.

Design/methodology/approach
Using an experimental method, laterite was collected from three borrow pit sites. Sieve analysis was performed to determine the particle size distribution. Also, the degree of workability of the cement–laterite mix was ascertained using slump test. Compressive strengths were determined at cement stabilization percentages of 3%, 7% and 10% on 12 cubes of100 mm cast and cured for 14 and 28 days, respectively.

Findings
The results showed that the lateritic soil investigated, achieves its optimum strength in 28 days of curing, at a stabilization level of 10%. An average compressive strength of 2.41 N/mm2, which is 20.5% greater than the target strength, was achieved.

Practical implications
To meet the desired compressive strength of alternative walling units while achieving environmental sustainability and efficiency in production, cement stabilization of lateritic soils should become a recommended practice by built environment professionals in sub-Saharan Africa.

Originality/value
This paper is one of the first research works that attempts to determine the optimum level at which the abundant sub-Saharan laterite can be chemically stabilized for the production of non-load bearing walling units. This research promotes an environment-friendly alternative building material to sea sand, river sand and off-shore sand.
Product–place image and destination brand equity: special reference to “Kerala is an ayurvedic destination”
Authors: Jawahar Deepa , Muhammed M.K. Aslam 
Published: July 2021

Purpose
This paper aims to analyse the relationship between the image of a tourism product and destination brand equity in the context of Kerala's Ayurveda. The study also examined the influence of destination image (DI) and hospital brand image (HBI) and the mediating role of total experience (TEX).

Design/methodology/approach
The research analysed 342 primary data from Ayurvedic tourists who visited Kerala for the treatment.

Findings
Results show that product–place image (PPI) and DI significantly influence the brand equity, but the HBI is insignificant towards the brand equity. Even though HBI does not directly influence Kerala's brand equity, it has a strong relationship through TEX (mediating variable).

Practical implications
This study can be implemented by destination marketing organization and tourism authorities while making strategic decisions and plans for the image creation of a tourist place.

Originality/value
People perceive some products from a particular place as having superior quality and uniqueness. As far as a tourist destination is concerned, a “tourism product” associated with the destination will also uplift its popularity. The study has investigated the image of this “product–place” combination in medical tourism.
Undergraduate business students’ perception of auditing: impact of proximity and knowledge on auditors’ stereotype
Authors: Espinosa-Pike Marcela , Aldazabal Edurne , Barrainkua Itsaso 
Published: July 2021

Purpose
This study aims to explore undergraduate students’ stereotypes of auditing and the influence of knowledge of the profession and its sources on the stereotype.

Design/methodology/approach
This study is based on a questionnaire distributed among 360 undergraduate business students at 21 higher education institutions in Spain.

Findings
The study reveals that undergraduate business students consider auditors competent and ethical. Auditing is viewed as an interesting and rigorous activity, which requires high responsibility and contributes significantly to society. Students perceive that the auditing career is difficult but contributes to professional development. The knowledge acquired through business studies influences the creation of a positive image of the profession and of auditors.

Practical implications
The profession could benefit from the fact that having more information about the profession improves students’ perceptions of it. The provision of auditing courses through the degree and related activities to increase the visibility of the profession during the first years of the degree could improve the auditor stereotype and enhance students’ intentions to enter this profession.

Originality/value
Previous studies have analyzed the image of the accounting professional as a homogeneous professional status. This study specifically addresses the image of auditors, who are at the core of the traditional accounting domain. It analyzes the influence of sources of knowledge (academic training, having familiars and media) on auditors’ stereotypes. Moreover, it provides evidence concerning the perceptions of the new generations (Gen Z).
Research watch: comment on a report on “race” and ethnic disparities in the UK
Authors: Holttum Sue 
Published: July 2021

Purpose
The purpose of this paper is to explore the contents of the 2021 UK document called Commission on Race and Ethnic Disparities: The Report, convey some of its key messages and understand why it sparked controversy when its publication was announced.

Design/methodology/approach
The author read the 258-page report, made notes, looked up some of the papers and documents to which it refers to get a more complete understanding and conducted her own limited searches on some topics. The author sought comments on an early draft of the article.

Findings
After reading The Report and other relevant documents, the author feels that she has gained new insights into some challenges and opportunities facing members of different ethnic groups in the UK. However, the author felt that The Report plays down some realities of racism and its effects.

Originality/value
This is one viewpoint on The Report and is original. The Report looks at the circumstances of a range of specific ethnic groups in the UK. Its argument for greater interest and focus on these different experiences rather than thinking of all non-White groups as a single mass seems valuable. It also enables an understanding of some things that people can achieve in the face of adversity. However, the author hopes there is also value in my effort to understand why some aspects of The Report have been seen as controversial.
Wellness, blaming and coping during a pandemic: an analysis of perceptions on reddit
Authors: Callaghan Sarah , Drysdale Maureen T.B. , Lee Jessica 
Published: July 2021

PurposeThis study aims to examine Reddit posts regarding the COVID-19 pandemic from a subreddit dedicated to the campus community of a large, research-intensive Canadian University. The goal was to determine what users were sharing regarding their mental health, well-being, problems, coping strategies and perceptions about the health measures taken to prevent further spread.Design/methodology/approachA total of 1,096 paragraphs were analyzed using the qualitative methodology of thematic analysis.FindingsMany users expressed struggling with their mental health and well-being during the pandemic. Difficulties with online learning, finding paid study and affording the costs of living were also reported. Coping was largely conducted through online means and included sharing advice, emphasizing connectedness and communicating information. The mixed perceptions regarding health measures focused on responsibility and fairness, with many users blaming the university and public health units.Originality/valueThis study contributes to the evolving understanding of how different populations are affected by the COVID-19 pandemic in Canada, specifically, university students. Implications for providing assistance to university students during the current pandemic and future waves are also discussed.
Servant leadership informed trauma peer support
Authors: Mahon Daryl 
Published: July 2021

Purpose
Peer support has gained increasing attention within the mental health literature, including the trauma informed approaches research where peer support is a key principle. The purpose of this paper is to outline a servant leadership model of trauma peer support.

Design/methodology/approach
A targeted literature search that incorporated systematic reviews, meta-analyses and randomised control trials in the areas of servant leadership, peer support and trauma informed approaches were sourced.

Findings
Servant leadership can be used to provide a theoretical model of trauma peer support. All three constructs share the idea of empowerment as a core principle. An ideographic model of servant leadership trauma peer support is put forward based on eight characteristics from the extant literature.

Research limitations/implications
As with all conceptual papers, a lack of empirical data means the findings need to be investigated using primary data. Future research may wish to use this theoretical model to test effectiveness in equivalence studies.

Practical implications
A theoretical model of trauma informed peer support based on servant leadership theory, with a clear guide to its utilisation.

Originality/value
This is a novel approach, a new addition to the literature.
Short-term effects of milkshake containing polydextrose and maltodextrin on subjective feelings of appetite, energy intake and blood glucose in healthy females
Authors: Alptekin İsmail Mücahit , Erdoğan Ece , İşler Aylin , Yanalak Esma Cansu , Çakiroğlu Funda Pınar , Aras Sevgi 
Published: July 2021

Purpose
Previous studies have reported that dietary fibers such as polydextrose and maltodextrin can reduce food intake; however, the studies on the differences of this effect are insufficient. The purpose of this paper is to compare the effects of dietary fibers maltodextrin and polydextrose on alterations of short-term satiety, energy intake and postprandial blood glucose in healthy females.

Design/methodology/approach
This study was designed as a randomized, crossover and double blind research. For this purpose, 21 healthy females consumed a milkshake containing 0 g (control), 15 g polydextrose (PDX) and 15 g maltodextrin (MDX), and an ad libitum lunch meal was served 150 min later. Subjective appetite scores (hunger, satiety, prospective food consumption and desire to eat) were measured using a visual analog scale. Appetite scores and blood glucose were measured before preload and once per 15 min after milkshake consumption.

Findings
Visual analog scale scores showed that PDX had an improved effect on satiety and hunger feelings. Compared to the control, dietary fiber increased the Area Under Curve (AUC) scores of satiety (p < 0.001) and decreased the AUC scores of hunger (p < 0.001), prospective food consumption (p < 0.001) and desire to eat (p < 0.001). Energy intake during ad libitum meal was significantly lower in PDX (Control: 862 (54.3) Kcal versus PDX: 679 (35.4) Kcal and MDX: 780 (49.3) Kcal. Moreover, the blood glucose levels were significantly lower in MDX.

Originality/value
This study conducted with healthy females demonstrated that PDX was more effective in inducing satiety during subsequent food intake, and that postprandial blood glucose were within more healthy levels in MDX.
Assessing university police officers’ uniforms and wearing experiences
Authors: Brandewie Brooke , Kim Injoo , Kim Myoung-Ok 
Published: July 2021

Purpose
This study aims to suggest opportunities for enhancing the police uniform design with consideration to the emotional and physical satisfaction of the wearers, by assessing the wearing experience.

Design/methodology/approach
University police officers at a University in the Midwestern region of the USA were surveyed to examine both psychological and emotional aspects including performance, comfort, professionalism and empowerment, as well as their satisfaction levels with fit, fabrics, aesthetics and functionality.

Findings
The study found that the wearing experience was poor, and not surprisingly, fabric satisfaction ranked the lowest of all factors. In regard to color, results showed that the uniforms should be in colors that are suitable to the university context, which in this case the wearers preferred the University athletic colors of black and red. It is easier to consider these colors, as they are a part of their organization and also enable the police to stand apart from municipal police, contrary to previous research demonstrating dark colors have negative connotations. Findings suggest that the university police uniform should have an athletic style with a regular fit, using specific performance fabrics that allow for stretch and breathability.

Originality/value
This study assesses the police uniform design and wearing experience and suggests design details to enhance how well officers physically perform in their role and also to inspire them to feel proud of their job and organization.