bluuebunny/crossref_metadata_2025_split huggingface dataset:
Exploring sectoral diversity in the timing of organizational blockchain adoption
Authors: Turhan Cigdem , Akman Ibrahim 
Published: September 2021

PurposeBlockchain is a relatively new technology. Although it has a high potential to influence organizational strategies for adoption into respective operations, it has not been widely explored yet. This study aims to assess the sectoral diversity in the timing of organizational adoption of blockchain through selected organizational factors.Design/methodology/approachA survey was conducted based on a sample of 208 IT professionals. The data was collected using an instrument containing 17 questions. The existence of sector diversity was statistically analyzed using the Least Square Regression method.FindingsThe results indicate that, except for management support and perceived ease of use, all the other factors in the analysis significantly influence sector diversity in terms of blockchain adoption timing.Originality/valueAlthough blockchain has received attention from researchers, to the best of the authors' knowledge, there is no published work in the literature that explores the organizational factors influencing sectoral differences in the timing of blockchain technology adoption. Therefore, our work is unique in the related literature since we present analyses for the diversity between public and private sectors by modeling the factors affecting the intentions for the timing of blockchain adoption as part of the organizations' IT infrastructure.
Revising the Non-Financial Reporting Directive and the role of board of directors: a lost opportunity?
Authors: Cosma Simona , Leopizzi Rossella , Nobile Lorenzo , Schwizer Paola 
Published: September 2021

PurposeThe purpose of this paper is to shed light an important limit of the Non-Financial Reporting Directive (NFRD) in pursuit of its substantial purpose, which is to achieve sustainability and contribute to achieving the objectives of United Nation (UN) Agenda 2030; the paper also suggests how to overcome those limits.Design/methodology/approachThe study used a survey of board members of listed and un-listed Italian companies. Data were analysed using an ordered probit model.FindingsThe results show that a greater involvement of a board member in the non-financial reporting process is associated with a stronger commitment towards sustainable development. Specifically, the involvement in materiality assessment is positively associated with more proactive behaviours towards sustainability.Research limitations/implicationsThe use of self-reported assessments on beliefs and behaviours and the application of an online survey are methodology limitations of the study. Regarding theory, the study contributes to the literature on corporate governance and sustainability, integrating upper echelons theory, which focuses on how individual attributes influence a firm's strategies and governance, with research on how leadership practices can have a positive impact on corporate sustainability goals.Practical implicationsThe paper underscores the opportunity for policymakers to increase the effectiveness of the NFRD through deeper involvement of the board members in the process of non-financial reporting. The results could also be of interest to governance bodies in terms of defining a board's tasks and practices to encourage the adoption of behaviours oriented towards a stronger engagement in sustainable issues.Originality/valueThis is the first study to provide evidence of the relationship between individual directors' tasks and behaviours, non-financial reporting and Sustainable Development Goals (SDGs). This study highlights some of the limits of the NFRD, even after the public consultation to revise it, and suggests how to overcome these limits.
Negotiating violence in family law mediation
Authors: Behounek Elaina , Hughes Miller Michelle 
Published: September 2021

PurposeThe purpose of this study is to understand mediation in divorce cases where intimate partner violence (IPV) is a concern. These cases may involve managing power imbalances, coercive control or risk for continued violence.Design/methodology/approachIn this paper, the authors use feminist and sociological theoretical approaches and grounded theory to analyze triangulated ethnographic data to explore how mediators construct and manage the issue of IPV in mediation.FindingsThe results indicate that mediators often share a common discourse about IPV that asserts that mediators are professionals with the skills to both identify IPV and to appropriately conduct mediations where IPV is present. However, to achieve successful mediations mediators sometimes choose to discount the seriousness of IPV in assessments. They also use a set of fluid strategies to handle potential power imbalances that allow them to represent themselves as unbiased, even while those strategies risk the equity of the mediation.Practical implicationsThe authors share several strategies that could enhance the social justice of the process for all parties, including uniformity in assessing whether IPV is a concern and oversight of mediators’ practices and training.Social implicationsThe results indicate mediators often share a common discourse about IPV that asserts mediators are professionals with the skills to identify IPV and to appropriately conduct mediations where IPV is present. To reach settlement mediators use a set of fluid mediation and accommodation strategies to handle potential power imbalances due to IPV that allow them to represent themselves as impartial, even while those strategies may risk equity in the mediation.Originality/valueThe unique data provide a behind-the-scenes look at mediation generated from participant observation of mediation training and actual mediations, along with interviews with 30 practicing mediators.
Quadrinomial trees with stochastic volatility to value real options
Authors: Marín-Sánchez Freddy H. , Pareja-Vasseur Julián A. , Manzur Diego 
Published: September 2021

PurposeThe purpose of this article is to propose a detailed methodology to estimate, model and incorporate the non-constant volatility onto a numerical tree scheme, to evaluate a real option, using a quadrinomial multiplicative recombination.Design/methodology/approachThis article uses the multiplicative quadrinomial tree numerical method with non-constant volatility, based on stochastic differential equations of the GARCH-diffusion type to value real options when the volatility is stochastic.FindingsFindings showed that in the proposed method with volatility tends to zero, the multiplicative binomial traditional method is a particular case, and results are comparable between these methodologies, as well as to the exact solution offered by the Black–Scholes model.Originality/valueThe originality of this paper lies in try to model the implicit (conditional) market volatility to assess, based on that, a real option using a quadrinomial tree, including into this valuation the stochastic volatility of the underlying asset. The main contribution is the formal derivation of a risk-neutral valuation as well as the market risk premium associated with volatility, verifying this condition via numerical test on simulated and real data, showing that our proposal is consistent with Black and Scholes formula and multiplicative binomial trees method.
The effect of brand heritage in tourists' intention to revisit
Authors: Mohammed Iddrisu , Mahmoud Mahmoud Abdulai , Hinson Robert Ebo 
Published: September 2021

PurposeUtilising brand equity dimensions, this study aims to enhance the literature by conceptualising and testing heritage brand equity dimensions (i.e. awareness, image, quality and value) and the intentions of international tourists to revisit moderated by safety and security within the tourism sector.Design/methodology/approachThe study was cross-sectional in nature and used the quantitative research approach with questionnaires for the collection of data. In total, 392 international tourists were purposively sampled from the departure hall of Kotoka International Airport. The data gathered were analysed using Structural Equation Modeling (SEM).FindingsThe findings revealed that heritage brand image, perceived quality and value had positive significant effects on the intentions of tourists to revisit. Nevertheless, heritage brand awareness had a negative insignificant impact on intentions to revisit. Safety and security significantly moderate the relationship between heritage brand equity and the intentions of international tourists to revisit.Research limitations/implicationsThe Ghana tourism industry should increase the activities that will create more awareness, to generate the interest of potential tourists within the international community. Such initiatives can increase the likelihood of the destination being visited. In addition, policymakers must guarantee that associated government entities, as well as other stakeholders, work together within the tourism industry to promote safety and security.Originality/valueThis study adds to the ongoing discussions in the hospitality and tourism industry by providing a comprehensive overview of brand equity in heritage tourism, operationalised as heritage brand equity dimensions.
Mediating role of customer’s satisfaction on Jaiz bank products: a model development
Authors: Muhammad Tijjani , Bin Ngah Besar 
Published: September 2021

Purpose
This study developed a model for the mediation role of satisfaction on Jaiz bank products and services as an alternative way of improving customer’s subjective experiences of banking in Nigeria.

Design/methodology/approach
This paper adopted structural equation modelling’s confirmatory factory analysis with three-factor theory. Composite reliability, average variance extracted and discriminant validity were used to test the validity and reliability of data collected from a sample of 345 participants comprising senior, middle and lower-income earners. Also, descriptive statistics and independent analysis of variance were used for the analyses.

Findings
This paper provides insights into how Jaiz bank products and services will significantly improved the social lifestyle of Nigeria. Findings also indicates how context-specific Islamic bank products and services are embedded in the social ordering of communities in Nigeria and thus facilitate a more satisfactory and productive experience of customers.

Practical implications
Findings from the study provide insight and inform managers in making an informed decision on the products and services offered to a section of the popular, where strategic and analytical insights could strengthen different segments of the banking system in Nigeria. This study emphasises the significance of Islamic banking within the specific context of Nigeria, and also has an obvious theory and management implications.

Originality/value
It is hard to find a research paper discussing the mediation role of customer’s satisfaction on Jaiz bank products and services in improving the social lifestyle of Nigerians. This study provides a model that can be adopted in analysing products and services of Islamic banks based on customer’s satisfaction.
Thematic analysis of mechanisms underpinning email peer support for young people with eating disorders
Authors: Peebles Imogen , Brown Beccy , Juster Emma , Duffy Fiona 
Published: September 2021

Purpose
Peer support, such as mentorship and befriending, has been found to have a valuable impact on a range of outcomes. There are multiple formats, including face-to-face (individually and group), and in online forums. Advancement in technology has enabled online peer support to increase in popularity; however, little is known about mechanisms underpinning individual one to one online peer interactions. The purpose of this paper is to qualitatively explore the mechanisms underpinning email exchanges in an eating disorder peer support service.

Design/methodology/approach
Email transcripts from dyads in a moderated peer-to-peer email support service were analysed using inductive thematic analysis (Braun and Clarke, 2006).

Findings
The thematic analysis generated five themes as mechanisms of peer support. Relating and reflecting experience was the central superordinate theme. Subthemes included Positive Encouragement, Checking in and Prompting, Being a Confidante and Defining Recovery.

Originality/value
The current findings align with previous research and add new developments. The theme of Defining Recovery added the awareness of the personal perception of recovery, which had not been considered as a mechanism in previous literature and may be specific to this digital platform. This study could assist in the development of training for the provision of further peer support within eating disorder services.
Toward a strategic approach to studying COVID-19 pandemic
Authors: Narayanan Vadake , Wokutch Richard E. , Ghobadian Abby , O'Regan Nicholas 
Published: September 2021

PurposeThe purpose of this introduction is fourfold: (1) to articulate the reasons for the special issue; (2) to highlight some of the fundamental issues related to the management research on COVID-19; (3) to introduce the authors and to summarize their contributions to this special issue; and (4) to provide some suggestions for future research pertaining to global challenges and business in general.Design/methodology/approachThis article introduces the special issue by addressing the following four points related to the COVID-19 pandemic: (1) conceptualization of the crisis, (2) the role of organizations, (3) challenges of the global pandemic and (4) business–society relationships. We briefly relate the papers in this special issue to these four points and we conclude with some thoughts on how to move forward on research in this domain.FindingsThe COVID-19 pandemic has proven to be one of the most important challenges to mankind and to organizations in recent years, and many organizations have proven to be very resilient in the face of this. Effective leadership, communication with stakeholders, global organizations and new organizational forms such as cross-sectoral collaborations have all proven important in dealing with this crisis. They will also likely be important for dealing with even more serious crises in the future such as climate change and other challenges referred to in the papers in this issue.Originality/valueThis paper provides an overview and summary of the implications of the papers in this special issue. As such, its originality derives mostly from the originality of the papers contained in this special issue.
Exploring individuals’ adoption of COVID-19 contact-tracing apps: a mixed-methods approach
Authors: Nguyen Tin Trung , Nguyen Tony Cat Anh Hung , Tran Cong Duc 
Published: September 2021

PurposeDuring the challenging time of lockdown and isolation due to the coronavirus disease (COVID-19), contact-tracing apps have played a critical role in health communication and preventive healthcare. This study proposed and tested an extended technology acceptance model (TAM) with key health factors (i.e. health risk perception from COVID-19, health information orientation to COVID-19 and health consciousness) to understand individuals' adoption of COVID-19 contact-tracing apps.Design/methodology/approachA two-stage online survey was conducted to collect data on US individuals’ intention and actual use of COVID-19 contact-tracing apps. The sample comprises 288 valid responses. Partial least squares structural equation modeling (PLS-SEM) and fuzzy set/qualitative comparative analysis (fsQCA) were employed as the complementary approaches.FindingsThe findings from PLS-SEM revealed that health risk perception, health information orientation and perceived usefulness have positive net effects on behavioral intention, which, in turn, affects actual use. The results from fsQCA highlighted the explanatory power of the extended TAM to COVID-19 contact-tracing app adoption.Originality/valueAlthough TAM is considerably effective in measuring technology acceptance, the phenomenon is highly context-driven. How technological and health factors simultaneously motivate the use of contact-tracing apps has not been well documented. The present study offers some implications for practitioners concerned about fostering the adoption of mobile health services in the time of COVID-19. Methodologically, this study is among the first to blend PLS-SEM and fsQCA to measure the explanatory power of a structural model.
Earnings management, financial performance and the moderating effect of corporate social responsibility: evidence from France
Authors: Chakroun Salma , Ben Amar Anis , Ben Amar Anis 
Published: September 2021

Purpose
The purpose of this paper is to examine the impact of earnings management on financial performance. In addition, the authors investigate whether corporate social responsibility has a moderating effect on the impact of earnings management on financial performance.

Design/methodology/approach
The empirical study is based on a sample of French companies listed on the CAC-All-Tradable index over the period 2008–2018. Feasible generalized least square regression method is used to estimate the econometric models.

Findings
Based on panel data of 3,003 French firm-year observations, the authors demonstrate that earnings management has a negative and significant impact on financial performance. Indeed, corporate social responsibility moderates positively the negative impact of earnings management on financial performance in the French context.

Practical implications
The findings have several implications for regulatory, investors and academic researchers. For regulators, it is appropriate to promote more several standards related to corporate social responsibility and earnings management. For investors, considering societal issues is very important in making decisions. For academic researchers, the results show that it is important to discover how corporate social responsibility can influence the relation between earnings management and financial performance.

Originality/value
The existing literature has generally focused on the impact of earnings management on financial performance and the empirical tests did not yield similar results. The study shows that corporate social responsibility has a moderating role in determining the impact of earnings management on financial performance.
Assessment resistance: using Kubler-Ross to understand and respond
Authors: Tarnoff Karen A. , Bostwick Eric D. , Barnes Kathleen J. 
Published: September 2021

Purpose
Faculty participation in the assurance of learning (AoL) is requisite both for the effective operation of the system and for accreditation compliance, but faculty often resist engaging in AoL tasks. The purpose of this paper is to provide specific recommendations to address faculty concerns and to guide AoL systems toward maturity.

Design/methodology/approach
This paper provides a comprehensive model of faculty resistance perspectives aligned to AoL maturity, provides specific responses to faculty resistance and introduces success markers of progress toward maturity.

Findings
Specifically, a three-stage model of AoL system maturity is presented and aligned with five faculty perspectives. For each faculty perspective, responses targeting causal factors are proposed and signs of progress toward the next level of faculty engagement are highlighted.

Practical implications
Faculty and AoL leaders will be able to identify their current stage of AoL system maturity and implement practical solutions to move to the next stage of system maturity.

Social implications
Understanding the motivations for faculty resistance will facilitate more meaningful and effective internal interactions as a school seeks to improve its AoL system. In turn, a more effective AoL system will promote better learning experiences for students; and better learning allows students to become productive in their chosen careers more quickly, thus improving society as a whole.

Originality/value
To the knowledge, no prior paper has organized faculty resistance along a maturity continuum, provided targeted responses based on the level of maturity or included signs that indicate growth toward the next level of maturity.
Lockheed Martin Acquisitions: stay the course or change strategy?
Authors: White Susan , Dastidar Protiti 
Published: September 2021

Theoretical Basis
In a typical strategy course, growth strategies like mergers and acquisitions (corporate strategy) are introduced in the second half of the course. To analyze the case, students will use strategies such as Porter’s five forces and resource-based view and will discuss why firms pursue mergers as a growth strategy, along with sources of synergies and risks in mergers. Finance theory used includes analyzing a given discounted cash flow analysis and perform a comparable multiples analysis to find the value of a merger target.

Research Methodology
The industry and financial information in the case comes from publicly available sources, including company 10K reports, business press reports and publicly available industry reports. The information about Lockheed Martin’s strategy comes from interviews with Peter Clyne, former vice president for Lockheed Martin’s IS&GS division. He then held the same position for Leidos Holding Corp., after the IS&GS division was divested and incorporated into Leidos.

Case overview/synopsis
This case is an interdisciplinary case containing aspects of strategy and finance. Lockheed Martin made a strategic move in 2016, to divest its Information Systems & Global Strategies Division (IS&GS), which engaged in government consulting, primarily in the defense and aerospace industries. Lockheed wanted to reassess its decision to divest consulting, given the high growth rates expected in this business, particularly in cybersecurity consulting. On the other hand, if Lockheed decided to maintain its hardware focus, it wanted to expand its offerings. In addition to a strategy analysis, two possible target firms can be analyzed: Fortinet and Maxar.

Complexity Academic Level
This case raises a broad set of issues related to the evaluation of M&A transactions across two different industries and corporate strategy, as it relates to strategic fit of the potential targets and LM’s current capabilities. It is appropriate for the core course in strategy at the MBA or senior undergraduate level. It can also be assigned to specialized courses in Mergers and Acquisitions. It is not appropriate for a lower level strategy or finance course, as it requires students to have prior knowledge of basic finance valuation techniques.