bluuebunny/crossref_metadata_2025_split huggingface dataset:
Barriers to the implementation of COVID-19 safety regulations: insight from Ghanaian construction sites
Authors: Simpeh Fredrick , Bamfo-Agyei Emmanuel , Amoah Christopher 
Published: June 2021

Purpose
The new normal introduced by COVID-19 has ushered in new safety regulations that are required to be implemented by all organisations, including the construction industry. The implementation of the COVID-19 regulations, like any health and safety regulation, is not without hindrances. Consequently, this study aims to explore factors hindering the implementation of COVID-19 safety regulations at construction sites in Ghana.

Design/methodology/approach
The study adopted a qualitative research method using an open-ended questionnaire as a data collection instrument. The set of questionnaires were distributed by means of purposive and snowball sampling methods. The collected data were analysed by means of the thematic analysis technique.

Findings
It became evident that several factors militate against implementing COVID-19 safety regulations at construction sites. Cost of implementing COVID-19 safety measures, lack of compliance and ignorance were identified as the most hindering factors, whereas superstition, lack of personal protective equipment supply and theft of COVID-19 materials were reported by fewer respondents.

Research limitations/implications
The set of questionnaires were limited to small construction firms who were operating on site within the Central, Western and Greater Accra regions of Ghana during the second wave of the COVID-19 pandemic. However, the findings may be applicable to firms outside these regions because most of the small construction firms in the country share similar characteristics.

Practical implications
The recommendations proffered could help construction organisations devise strategies to overcome the barriers that hamper the implementation of COVID-19 safety regulations on site. Moreover, the findings could inform policymakers on what is required to enforce compliance on site.

Originality/value
COVID 19 is still new, and as a result, the body of knowledge is at the infancy stage. This article contributes to advancing the body of knowledge in the area of COVID-19 implementation challenges on construction sites.
Global ethics for the digital age – flourishing ethics
Authors: Kantar Nesibe , Bynum Terrell Ward 
Published: June 2021

Purpose
The purpose of this paper is to explore an emerging ethical theory for the Digital Age – Flourishing Ethics – which will likely be applicable in many different cultures worldwide, addressing not only human concerns but also activities, decisions and consequences of robots, cyborgs, artificially intelligent agents and other new digital technologies.

Design/methodology/approach
In the past, a number of influential ethical theories in Western philosophy have focused upon choice and autonomy, or pleasure and pain or fairness and justice. These are important ethical concepts, but we consider “flourishing” to be a broader “umbrella concept” under which all of the above ideas can be included, plus additional ethical ideas from cultures in other regions of the world (for example, Buddhist, Muslim, Confucianist cultures and others). Before explaining the applied approach, this study discusses relevant ideas of four example thinkers who emphasize flourishing in their ethics writings: Aristotle, Norbert Wiener, James Moor and Simon Rogerson.

Findings
Flourishing Ethics is not a single ethical theory. It is “an approach,” a “family” of similar ethical theories which can be successfully applied to humans in many different cultures, as well as to non-human agents arising from new digital technologies.

Originality/value
This appears to be the first extended analysis of the emerging flourishing ethics “family” of theories.
Robotic involvement in the service encounter: a value-centric experience framework and empirical validation
Authors: Wu Laurie , Fan Alei , Yang Yang , He Zeya 
Published: June 2021

PurposeTaking a mixed-method approach, this research developed and validated a novel, value-centric experience framework delineating robotic involvement in the service encounter and its subsequent impact on customers' experiences.Design/methodology/approachFocused on robotic restaurant businesses where robots are mainly involved in food production processes, this research utilized online customer review data and a multistage, mixed-method design for empirical examination. Automated thematic analysis was first adopted to facilitate a comprehensive understanding of the empirical reality as reflected in online customer reviews. Following an analytic induction process, a theoretical framework was developed integrating prior literature with the empirical reality to uncover the relationships across robotic involvement, experiential values and evaluative outcomes. A theory-driven, dictionary-based content analysis together with path analysis further enabled empirical validation of the developed theoretical framework.FindingsThe current research developed and validated a value-centric experience framework to theorize robotic involvement in the service encounter and its downstream impact on customers' experiences. Specifically, this framework conceptualizes robotic involvement as a five-dimensional composition of robotic visibility, competency, performanism, co-creativity and prominence. In addition, the framework specifies seven dimensions of experiential values revolving around high-tech–high-touch robotic service encounters, namely sensorial, utilitarian, hedonic, social, agentic, epistemic and aesthetic values. Following empirical validation, this framework sheds light on robotic involvement and experience design for high-tech–high-touch service businesses aiming to incorporate robots in their service encounters.Originality/valueDrawing on classic service role theory and consumption value theory, this research developed and validated a novel theoretical model connecting robotic involvement dimensions with experiential consumption values and downstream customer evaluative outcomes. This research and theoretical framework open an exciting avenue for future research in robotic services and customer experiences.
Is it love or just like? Generation Z’s brand relationship with luxury
Authors: Shin Hyunju , Eastman Jacqueline , Li Yuan 
Published: June 2021

PurposeThis study aims to focus on understanding the consumer-luxury brand relationships among Generation Z. Generation Z is an up-and-coming generational cohort that has received limited research attention in the domains of both consumer-brand relationships and luxury branding, despite its growing size and purchasing power. Therefore, this study highlights the distinctive patterns of Generation Z’s relationship with luxury by identifying their choice of a luxury brand, the nature of the brand relationships, what characterizes these relationships and the internal and external influences that shape these relationships.Design/methodology/approachThis study used brand collage construction. A total of 56 Generation Z respondents created brand collages that covered 38 different luxury brands. The data from the collages and their accompanying descriptions were evaluated using content analysis.FindingsThis study identifies Generation Z’s unique yet expansive view of luxury that encompasses not only traditional luxury but also masstige and non-traditional luxury brands. Moreover, the findings generally support that Generation Z’s relationships with luxury brands are characterized by “like” rather than “love”; while Generation Z may feel a high level of loyalty toward luxury brands in terms of attitudes and behaviors, they do not necessarily have strong, passionate feelings for them.Originality/valueThe findings of this study offer a comprehensive understanding of Generation Z’s brand relationship with luxury. Luxury marketers need to recognize that for Generation Z consumers, luxury is an integral part of their everyday lifestyle more than a display of success, which is clearly different from previous generations.
Assessing levers of guilt in luxury consumption: an international perspective
Authors: Kapferer Jean-Noel , Valette-Florence Pierre 
Published: June 2021

Purpose
For as long as luxury has existed, it has been criticized, by philosophers and moralists, who condemn self-indulgence, hedonism and vanity. Yet these concerns have not prevented the remarkable expansion of the luxury sector, evidence that most buyers revel in unashamed luxury. Modern economists point out the link between the development of the luxury market and the growth of social inequality. This study aims to assess how much guilt consumers feel during luxury purchases and identify its levers.

Design/methodology/approach
Based on 3,162 real luxury buyers from 6 countries, both Asian and western, emerging and mature luxury markets, a partial least squares-structural equation models (PLS-SEM) analysis assesses the level of guilt experienced during luxury purchases and identifies which drivers most impact guilt.

Findings
This study assesses the presence of a little guilt among a significant portion of luxury buyers across countries. Two countries present extreme scores: the USA (55.6%) and Japan (32%). Overall, the main driver of guilt is that luxury makes economic inequality highly visible; interestingly the pursuit of hedonism reduces the feelings of guilt.

Research limitations/implications
These findings have notable implications for luxury companies as the long-term success of this sector would be questionable if it attracts social criticism and induces distressing feelings among clients.

Practical implications
Luxury brands need to implement guilt reducing communication strategies.

Social implications
The luxury sector as a whole should redefine its purpose and mission.

Originality/value
This level of guilt experienced during purchases rarely has been investigated in prior luxury research. Yet luxury addresses larger targets, from the happy few to the happy many. Thanks to PLS-SEM modelization, the same hierarchy of guilt driving factors is revealed across countries.
A systematic review of Asian community participation in biosphere reserves
Authors: Jaafar Mastura , Ebekozien Andrew , Mohamad Daina , Salman Ahmad 
Published: June 2021

Purpose
Managing biosphere reserves (BR) have become more challenging regarding the socio-cultural conflict between communities and BR administrators. For the past two decades, community participation (CP) has become the central narrative for BR management practices in Asia. This paper aims to set out to analyse the current literature because of the paucity of systematic reviews on CP in Asian BR. Also, it proffers possible solutions to enhance biosphere performance.

Design/methodology/approach
In total, 31 related studies were identified from the Scopus, Web of Science databases and materials from organisations in the field of practice of territorial conservation. Three themes emerged from the review – willingness to participate, encumbrances and possible solutions.

Findings
Factors that influence community willingness to participate in a BR, encumbrances facing the community and possible policy solutions to enhance CP in a BR in Asia were the three themes that emerged from the review. The factors that influence community willingness were categorised into the level of participants in education, perceived waste of time, no confidence of the outcome, okay with current management, land owned, household size and gender factors.

Research limitations/implications
This paper’s recommendations were based on empirical literature reviewed systematically but do not compromise the robustness concerning BR management practices in Asia. It was established that to enrich the findings of this research, regional studies of CP in BR should be conducted, including primary source data using the mixed methods paradigm.

Practical implications
As part of the practical implications, recommendations were highlighted to enhance CP in BR. Also, the paper suggested that BR administrators should have two-way communication mechanisms, cross-sectoral participation and collaboration, implement locally-based solutions through full engagement of community members in decision-making.

Originality/value
This is probably the first systematic review paper on BR management practices in Asia. Filling the theoretical gap via systematic review was part of the significant contribution to CP in Asian BR.
Constructing constructivism in management accounting education: reflections from a teaching cycle with innovative learning elements
Authors: Jayasinghe Kelum 
Published: June 2021

Purpose
This study aims to address the possibility of integrating some elements of the “radical constructivist” approach to management accounting teaching. It answers the following two questions: to what extent should management accounting educators construct a “radical constructivist” foundation to guide active learning? Then, in which ways can management accounting educators use qualitative methods to facilitate “radical constructivist” education?

Design/methodology/approach
The study uses a teaching cycle that implements innovative learning elements, e.g. learning from ordinary people, designed following the principles of “radical constructivism”, to engage students with “externalities” at the centre of their knowledge construction. It adopts an ethnographic approach comprising interviews and participant observation for the data collection, followed by the application of qualitative content and narrative analysis of the data.

Findings
The study findings and reflections illustrate that the majority of students respond positively to radical constructivist learning if the educators can develop an innovative problem-solving and authentic environment that is close to their real lives. The radical constructivist teaching cycle discussed in this study has challenged the mindsets of the management accounting students as it altered the traditional objectivist academic learning approaches that students were familiar with. Its use of qualitative methods facilitated active learning. Student feedback was sought as part of the qualitative design, which provided a constructive mechanism for the students and educators to learn and unlearn from their mistakes. This process enriched the understanding of learners (students) and educators of successful engagement in radical constructivist management accounting education and provides a base upon which to design future teaching cycles.

Originality/value
The paper provides proof of the ability of accounting educators, as change agents, to apply radical constructivist epistemology combined with multiple qualitative research methods by creating new constructive learning structures and cultures associated with innovative deep-learning tasks in management accounting education.
Economic downturns and working capital management practices: a qualitative enquiry
Authors: Simon Sunday , Sawandi Norfaiezah , Kumar Satish , El-Bannany Magdi 
Published: June 2021

Purpose
This study aims to explore changes in working capital management (WCM) practices in response to economic downturns, especially during the coronavirus pandemic.

Design/methodology/approach
This study adopts an interpretative approach. This paper used semi-structured interviews with 2 finance directors and 13 top managers for data collection. This paper used thematic analysis for analysing the interview data.

Findings
The study findings suggest that the traditional ways of managing working capital may no longer be sufficient during a crisis. Instead, dynamic financing, trade credit policy and continuous staff training to develop new skills are alternative WCM practices to navigate the challenges of a crisis. Further, this paper finds that economic conditions, such as inflation rates, interest rates, exchange rates and government policy, negatively affect WCM.

Practical implications
The study findings highlight practical issues that may help firms meet their present and future financing needs, manage their day-to-day operational activities and enhance performance, both operational and financial. The study is beneficial for regulators in understanding a firm’s constraints during crises and respond appropriately.

Originality/value
This is the first study, to the best of the knowledge that uses a qualitative approach to investigate the impact of economic downturns on WCM practices of firms. Thus, this study offers new insights into the fundamentals of WCM practices during crises.
Institutional drivers for corporate social responsibility in the utilities sector
Authors: Bandeira Pinheiro Alan , da Silva Filho José Carlos Lázaro , Moreira Márcia Zabdiele 
Published: June 2021

PurposeThe purpose of this study is to examine the influence of characteristics of the institutional environment on the disclosure of corporate social responsibility (CSR).Design/methodology/approachThis is a quantitative and descriptive research. The dependent variables used were environmental dimension (ED) and social dimension (SD) that together compose the corporate social performance (CSP). The independent variables that will be used are the characteristics of the institutional environments of Brazil and the UK. Thus, for this end, variables of the national business system of both countries will be used: corruption transparency, access to credit by countries, quality of the education system and labor relations. After their collection, the data were submitted to descriptive and inferential statistics and hierarchical regression.FindingsData show that UK companies make more disclosure in CSR than Brazilian companies. Through linear regression, it can be seen that the institutional environment affects disclosure in CSR. In the UK, a country with better educational, labor, political and financial indicators than Brazil, it presented better CSR practices. The findings reveal that the better an institutional environment, the more firms act in CSR. The findings of the research confirm the premise of institutional theory: different institutional fields can modify business performance.Research limitations/implicationsThe study analyzed only the disclosure practices of companies in the public sector. Thus, the results should be carefully analyzed, without generalizations for all industry sectors. Therefore, it is suggested that future research looks at other industry sectors as well as other institutional contexts, i.e. other countries.Practical implicationsMultinational companies may have different CSR practices according to the institutional environment in which they operate. For example, companies in developed countries, such as the UK, have greater stakeholder pressure. Given this, managers must adapt their environmental strategies according to the institutional environment in which they operate.Originality/valueThis research contributes to CSR studies in various institutional contexts. There is a consensus in the literature that institutional environments affect firms' CSR practices. However, few empirical studies show results between the national business system and CSR. Thus, the present study intends to fill this research gap.
Mix and match: bicultural expatriates in multicultural Malaysia
Authors: Richardson Christopher 
Published: June 2021

Purpose
This paper aims to investigate the expatriate adjustment experiences of “biculturals”, defined here as individuals who have internalised at least two cultural profiles, in a host-country setting that is itself also culturally diverse.

Design/methodology/approach
A qualitative approach was adopted, involving semi-structured interviews with a small number of bicultural expatriates working in Malaysia.

Findings
The findings here echo previous studies in demonstrating bicultural expatriates’ ability (and tendency) to switch cultural frames as part of their adjustment. Despite this, however, their professional and social networks appear to still be shaped by cultural factors, with expatriates drawn towards networks whose members mainly comprise certain ethnic groups whose values and norms are perceived as being more closely aligned with those of the expatriate.

Originality/value
Though the literature on bicultural expatriates continues to grow, little emphasis has been given to a host-country setting that is itself culturally diverse. The findings here suggest that in such a setting, professional and social networks serve as an aid in the adjustment. Importantly, however, these networks, rather than being culturally impartial, as it were, may primarily comprise certain ethnic groups who are considered culturally “closer” to the expatriate in question.
Numerically framing the impact of magnetic field on nanofluid flow over a curved stretching surface with convective heating
Authors: Das Sanatan , Ali Akram , Jana Rabindra Nath 
Published: June 2021

Purpose
Outstanding features such as thermal conductivity and superior electrical conductivity of nanofluids unfold a new window in the context of their extensive applications in engineering and industrial domains. The purpose of this study to simulate numerically the magneto-nanofluid flow and heat transfer over a curved stretching surface. Heat transport is explored in the presence of viscous dissipation. At the curved surface, the convective boundary condition is adopted. Three different nanoparticles, namely, copper, aluminium oxide and titanium dioxide are taken into consideration because of easily available in nature.

Design/methodology/approach
The basic flow equations are framed in terms of curvilinear coordinates. The modelled partial differential equations are transformed into a system of non-linear ordinary differential equations by means of appropriate similarity transformation. The subsequent non-linear system of equations is then solved numerically by using the Runge–Kutta–Felhberg method with the shooting scheme via bvp4c MATLAB built-in function. Impacts of various physical parameters on velocity, pressure and temperature distributions, local skin-friction coefficient, local Nusselt number and wall temperature are portrayed through graphs and tables followed by a comprehensive debate and physical interpretation.

Findings
Graphical results divulge that augmenting values of the magnetic parameter cause a decline in velocity profiles and stream function inside the boundary layer. The magnitude of the pressure function inside the boundary layer reduces for higher estimation of curvature parameter, and it is also zero when the curvature parameter goes to infinity. Furthermore, the temperature is observed in a rising trend with growing values of the magnetic parameter and Biot number.

Practical implications
This research study is very pertinent to the expulsion of polymer sheet and photographic films, metallurgical industry, electrically-conducting polymer dynamics, magnetic material processing, rubber and polymer sheet processing, continuous casting of metals, fibre spinning, glass blowing and fibre, wire and fibre covering and sustenance stuff preparing, etc.

Originality/value
Despite the huge amount of literature available, but still, very little attention is given to simulate the flow configuration due to the curved stretching surface with the convective boundary condition. Very few papers have been examined on this topic and found that its essence inside the boundary layer is not any more insignificant than on account of a stretching sheet. A numerical comparison with the published works is conducted to verify the accuracy of the present study.