bluuebunny/crossref_metadata_2025_split huggingface dataset:
Risk disclosure behaviour: evidence from the UK extractive industry
Authors: Mcchlery Stuart , Hussainey Khaled 
Published: February 2021

PurposeThis paper contributes to risk management research with reference to disclosure of risk specific information within the oil and gas industry. This paper provides empirical evidence regarding voluntary and mandatory disclosure behaviour from both a quantitative and qualitative perspective.Design/methodology/approachA longitudinal empirical study examines probabilistic reserve quantum reporting of UK companies, over a time-period spanning voluntary and mandatory disclosure. The researchers analyse disclosure behaviour under voluntary and mandatory time spans using a logistical regression approach to measure determinants of risk reporting. Form of regulation is considered as the fundamental driver for disclosure whilst controlling for other relevant variables. Implications for developing international regulation are presented with suggestions for further research.FindingsMandatory reporting is not seen as a significant influence to disclosure. Degree of risk, quality of audit firms, level of stock exchange and organisational visibility each impact on disclosure. The findings indicate that a mandatory disclosure approach is ineffective, partially explained by mimetic and normative forces and a balancing of agency-related costs and benefits. There is an inverse relationship between level of risk and risk reporting.Research limitations/implicationsGeneralisation of the findings is limited due to the specific context of the extractive industry.Practical implicationsThe paper seeks to inform the International Accounting Standards Board's (IASB) on-going consideration of risk reporting and also its extractive industries deliberations.Originality/valueThe paper provides original insight into the area of risk management with particular focus on risk specificity and quantitative metrics for risk profiling not previously tested. The paper introduces risk profiling as a variable in risk disclosure.
A profession in transition: actors, tasks and roles in AI-based accounting
Authors: Leitner-Hanetseder Susanne , Lehner Othmar M. , Eisl Christoph , Forstenlechner Carina 
Published: February 2021

PurposeThis article ties in with current debates on the digital transformation of society and the consequent work changes. Using an artificial intelligence (AI)-based accounting context, the focus of this paper is on actors, roles and tasks and related skills on an individual level. The authors look at the effect of AI-based “smart” technology on the workforce in the broader accounting profession taking an intrafirm perspective, yet acknowledging that the digital transformation encompasses a much larger field in the financial sector.Design/methodology/approachThe authors conduct a Delphi study to identify the new roles and tasks in future accounting. In addition, the authors use expert workshops to clarify the related tasks and skills and determine whether either humans or AI-based technologies perform the roles or collaborate in professional accounting occupations.FindingsThe results show that tasks and skills for existing professional occupations in the broader acounting context will be subject to major changes in the next 10 years due to (AI based) digital technologies, while “core” roles and tasks will continue to exist in the future, some will not be performed by humans but by AI-based technology. For other “new” roles, humans will need to make informed use of digital technologies and, to some extent, collaborate with AI-based technology.Research limitations/implicationsThe authors look at the effect of AI-based “smart” technology on the workforce in the broader accounting profession, taking an intrafirm perspective.Practical implicationsThis article ties in with current debates on the digital transformation of society and the consequent work changes. Using an AI-based accounting context, the focus of this paper is on the new and adapted roles and tasks.Originality/valueThe comprehensive analysis based on the Delphi study and expert workshops provide ample innovative ground for future research on the impact of AI on organisations and society.
Understanding proximity mobile payment continuance usage in Indonesia from a habit perspective
Authors: Handarkho Yonathan Dri , Harjoseputro Yulius , Samodra Joseph Eric , Irianto Aloysius Bagas Pradipta 
Published: February 2021

Purpose
This study aims to propose a theoretical model to explain mobile payment (MP) continuance usage in a physical store in Indonesia from a habit perspective. In detail, continuance usage was argued to be a consequence of habitual behavior which is related to specific actions conducted automatically, repeatedly and frequently. Therefore, the theoretical model was constructed on the theory of habit establishment.

Design/methodology/approach
In total, 220 Indonesian respondents were used to examine the theoretical model. Furthermore, a cross-sectional study was used through the use of a descriptive statistical approach to preparing data and descriptive analyses and structural equation modeling method for analysis.

Findings
Satisfaction was found to have the most substantial direct influence on the establishment of habit to use MP followed by perceived usefulness and perceived compatibility. Meanwhile, deal proneness and social ties were discovered to have a significant indirect effect on habit through the mediation of usefulness.

Originality/value
This study used the theory of habit formation to understand how user develops repeated behavior in MP usage which leads to continuance usage of the platform. There is limited explicit exploration and development of a theory based on this concept, therefore, this study is a contribution to the body of knowledge with respect to habit formation and its impacts on MP continuance usage.
Effects of leadership and accounting capacity on accountability through the quality of financial reporting by public organisations in Vietnam
Authors: Tran Yen Thi , Nguyen Nguyen Phong , Hoang Trang Cam 
Published: February 2021

Purpose
By drawing on the institutional theory and contingency theory, this study aims to examine the effects of leadership and accounting capacity on the quality of financial reporting and accountability of public organisations in Vietnam. Furthermore, this paper is to determine the impact of financial reporting quality on accountability.

Design/methodology/approach
The research model and hypotheses have been tested by partial least squares structural equation modeling, with 177 survey samples obtained from accountants and managers working in the public sector in Vietnam.

Findings
The research results indicate that leadership and accounting capacity have a positive effect on financial reporting quality; leadership and accounting capacity positively influence accountability; and the quality of financial reporting has a positive impact on accountability.

Research limitations/implications
The research results provide empirical evidence of the direct impact of leadership and accounting capacity on financial reporting quality and accountability of public organisations in a developing country. Moreover, the current work also provides important evidence for the impact of financial reporting quality on accountability.

Practical implications
Public sector organisations must realise that leadership and accounting capacity play a vital role in the accounting reform process. Public institutions likewise need to pay attention to develop accounting capacity and promote leadership. Moreover, the results respond to the continuing call for increased citizen trust in public organisations.

Originality/value
To the best of the authors’ knowledge, this study is the first to examine the chain from leadership, accounting capacity, financial reporting quality and accountability in the context of public sector organisations in an Asian transition market.
Enabling organizational use of artificial intelligence: an employee perspective
Authors: Dabbous Amal , Aoun Barakat Karine , Merhej Sayegh May 
Published: February 2021

Purpose
As artificial intelligence (AI) has become increasingly popular and accessible, most companies have recognized its far-reaching potential. However, despite numerous research papers on organizational adoption of new technologies including AI, little is known about individual employees’ intentions to use them. Given that organizational innovations are of limited value if they are not adopted by employees, the purpose of this study is to understand the underlying factors that push employees to make use of these new technologies in the workplace.

Design/methodology/approach
This study builds on previously developed technology acceptance models to provide a new theoretical model. The model is then tested using data collected from a survey of 203 employees and analyzed through structural equation modeling.

Findings
Findings show that five factors affect employees’ intention to use AI either directly or as mediators. Organizational culture and habit exert a positive impact on employees’ intention to use AI, whereas job insecurity has a negative impact. Perceived self-image and perceived usefulness fully mediate the relation between job insecurity and intention to use. Moreover, perceived self-image and perceived usefulness partially mediate the relationship between habit and intention to use.

Originality/value
To the best of the authors’ knowledge, this study is among the first to determine the factors that influence employees’ intention to use AI in general and more particularly chatbots within the workplace.
The influence of an interactive use of management control on individual performance: mediating roles of psychological empowerment and proactive behavior
Authors: Matsuo Makoto , Matsuo Takami , Arai Kohei 
Published: February 2021

PurposeAlthough middle managers play important roles in forming strategies and generating innovation, few studies have explored the influence of management control systems (MCS) on employees’ behaviors or performance at the middle-management level. The purpose of this study is to examine the effect an interactive use of MCS has on individual performance at the unit level.Design/methodology/approachA longitudinal, multisource and multilevel survey was conducted among 373 nurses in 20 units at a Japanese public hospital.FindingsThe multi-level analyzes indicate that middle managers’ interactive use of MCS has a direct and indirect positive influence on individual performance, through proactive behavior, as well as through psychological empowerment and, subsequently, through proactive behavior.Research limitations/implicationsAs the present study collected data from nurses at a Japanese hospital, it is necessary to conduct research in other countries using different occupations to verify the findings.Practical implicationsOrganizations need to be aware that the interactive use of MCS can be an effective tool for empowering and motivating employees.Originality/valueThe present study contributes to the literature by clarifying the mechanisms of how the interactive use of MCS influences employees’ psychological and behavioral outcomes at the middle-management level.
Management accounting research in family businesses: a review of the status quo and future agenda
Authors: Kapiyangoda Kumudu , Gooneratne Tharusha 
Published: February 2021

Purpose
This paper aims to review prior management accounting research founded upon family businesses. It presents the status quo, uncovers gaps in existing literature and postulates avenues for future scholarly inquiry.

Design/methodology/approach
In carrying out this review, a search was conducted accessing three search engines: Emerald insight, JSTOR and ScienceDirect encompassing journals which have published family business and management accounting research. Accordingly, 50 papers spanning 28 journals were identified as relevant and selected for review.

Findings
The review suggests that amid heightened research interest, while literature on management accounting in the realm of family firms has accelerated across time, how peculiarities of family businesses get articulated in the management accounting practices they deploy deserve further study. It also became evident that currently little is known on the use of various traditional and contemporary control practices, sustainability accounting and infusion of new management accounting ideas as well as the use of informal controls, which are very real to family businesses.

Research limitations/implications
This paper contributes to the on-going knowledge debates on management accounting in family businesses and provides directions to potential researchers by illuminating the status quo of research and issues of significance which so far has been neglected.

Practical implications
This review, being placed at the nexus of management accounting and family businesses, offers lessons and insights to family business owners, managers and policymakers for the smooth functioning of businesses using management accounting insights.

Originality/value
Although a vast majority of family business studies in management accounting and controls have been published from 2013 onward, existing reviews capture publications up to 2012. Building upon, yet moving beyond reviews to date, and encompassing latest publications, this paper advances our understanding on the state of management accounting research in the field of family business.
The effect of students' conceptions of feedback on academic self-efficacy and self-regulation: evidence from higher education in Pakistan
Authors: Fatima Shafaque , Ali Muhammad , Saad Muhammad Ismail 
Published: February 2021

PurposeThis study investigated the influence of students' conceptions of feedback (ScoF) dimensions on academic self-efficacy (SE) and self-regulation (SRG).Design/methodology/approachThe study employed the partial least squares structural equation modeling (PLS-SEM) approach on a sample data of 528 students from ten different universities of Karachi city.FindingsResults indicate that active use of feedback (AUF) and enjoyment (ENJ) has a positive and significant impact on SE, while ignorance showed an adverse and significant effect on SE. Additionally, SE showed its positive and significant influence on self-regulation. However, meet expectation (MEXPT), peers’ help (PHP) and tutor comment (TC) showed a positive but insignificant impact on SE.Originality/valueThe study provides useful insights for academicians and policymakers to develop a comprehensive strategy for university students to improve their academic SE and self-regulation.
The impact of the student–instructor relationship on student-centric measures
Authors: Haverila Matti , Haverila Kai Christian 
Published: February 2021

PurposeOn the basis of the justice, attachment, social support, self-determination theories, this research paper examines the impact of the student–instructor relationship construct on the customer-centric measures of overall student satisfaction, and perceived value for money and their impact of the behavioral intentions as an endogenous construct. We considered universities as providers of complex services focusing on students' service quality and students as the customers of the higher education institutions.Design/methodology/approachA survey instrument was used to collect data among undergraduate and graduate business students in a medium-sized Canadian university (N = 178). Partial least squares structural equation modeling was used to analyze the strength, significance, and effect sizes of the relationships between the key constructs.FindingsThe results indicate that the student–instructor relationship is significantly related to student satisfaction and value for money perceptions. Also, the student satisfaction and behavioral intentions, value for money and student satisfaction, and value for money and behavioral intentions relationship were significant.Originality/valueThe perceived quality of student–instructor relationship and its relationship to customer-centric measures like satisfaction, value for money and behavioral intentions has received relatively little attention in previous research and was discovered to be an important contributor to the perceived student satisfaction and value for money. The importance of the student–instructor relationship is further emphasized indirectly via the perceived value for money construct to student satisfaction.
Development of dyadic relationships between competitors within multi-actor alliances
Authors: Santos Jose Novais , Baptista Cristina Sales 
Published: February 2021

PurposeSeveral studies have focused on the development of relationships between buyers and sellers; however, we still have a limited understanding of the interaction processes of the relationships between competitors over time. This paper aims to explore the development of relationships between competitors adopting an interaction and network approach.Design/methodology/approachThis study examines nine relationships between competitors that are part of two multi-actor alliances in the pharmaceutical industry. The study builds on nine longitudinal case studies supported by 24 in-depth interviews.FindingsThe findings reveal that the development of the relationships between competitors within the alliances comprises exchange and coordination processes. The cases show that relationship development is a “never-ending process” within the alliance that includes five phases: co-existence, formation, development, dormancy and dissolution. A third party is identified as having a catalyst role in relationship development.Originality/valueSupported by a comprehensive literature review on relationship development models, this study highlights the value of applying an interaction and network approach for studying relationships between competitors.
Determinants of eco-socially conscious consumer behavior toward alternative fuel vehicles
Authors: Saleem Muhammad Abid , Eagle Lynne , Low David 
Published: February 2021

Purpose
Climate change and global warming are acknowledged to be growing issues caused by emissions of greenhouse gases. Fuel-efficient or green cars offer a technological solution to reduce CO2 emissions from car exhaust. This study aims to draw on value–belief–norm (VBN) theory to provide an explanation of eco-socially conscious consumer behavior (ESCCB) related to the choice and use of personal cars.

Design/methodology/approach
The data was collected from 1,372 customers of the automobile industry of Pakistan, randomly drawn from 8 metropolitan cities. Partial least squares structural equation modeling is used to verify the hypotheses of the study.

Findings
By using variance-based structural equation modeling, this study showed that the VBN theory is fully supported in the cultural context of Pakistan and behavioral context of ESCCB. More specifically, personal introjected norms of the customers proved to be strong predictors of ESCCB while personal integrated norms predicted eco-social purchase intentions well.

Originality/value
To the best of the authors’ knowledge, this is the only study of its kind that examines the VBN model in the context of a developing country, Pakistan, and for a category of behaviors rarely tested before, i.e. ESCCBs related to purchase and use of personal cars.
The utility of the Violent Crime Linkage Analysis System for conducting comparative case analysis
Authors: Davies Kari , Imre Hanne , Woodhams Jessica 
Published: February 2021

Purpose
The Violent Crime Linkage Analysis System (ViCLAS) is a computerised database which is used by law enforcement in several countries to find potential links between serial violent crimes. In 2012, Bennell, Snook, MacDonald, House and Taylor identified a number of assumptions that must be valid for these computerised systems to be effective.

Design/methodology/approach
This paper revisits and expands on these assumptions with specific reference to the use of ViCLAS, looking at research that has been conducted since this 2012 review and outlining where research is still outstanding.

Findings
The importance of evaluating ViCLAS is highlighted in this paper.

Practical implications
Particularly, the research agenda highlights how the practice of comparative case analysis when using ViCLAS could be improved.

Originality/value
To the best of the authors’ knowledge, this is the first review of the research dedicated specifically to the evaluation of ViCLAS.
Comparing fidelity monitoring methods in an evidence-based parenting intervention
Authors: Tiwari Ashwini , Whitaker Daniel , Self-Brown Shannon 
Published: February 2021

Purpose
Two common methods in community settings of assessing program fidelity, a critical implementation component for program effectiveness, are video and audio recordings of sessions. This paper aims to examine how these two methods compared when used for a home-based behavioral parenting-training model (SafeCare®).

Design/methodology/approach
Twenty-five SafeCare video-recorded sessions between home visitors and parents were scored by trained raters either using the video or audio-only portions of recordings. Sessions were coded using fidelity checklists, with items (n = 33) classified as one of two fidelity aspects, content [delivery of program components (n = 15)], or process [communication and rapport building (n = 11)]. Seven items were considered to overlap between constructs. Items were coded as having been done or not done appropriately. Coders rated items as “technological limitation” when scoring methods hindered coding. Analyses compared percent agreement and disagreement between audio and video coders.

Findings
Overall agreement between coders was 72.12%. Levels of agreement were higher for content items (M = 80.89%, SD = 19.68) than process items (58.54%, SD = 34.41). Disagreements due to technology limitations among audio coders were noted among 15 items; particularly, higher levels of disagreement were seen among process items (42.42%) than content items (9.64%).

Originality/value
Compared to video, fidelity monitoring via audio recordings was associated with some loss of process-related fidelity. However, audio recordings could be sufficient with supplements such as participant surveys, to better capture process items. Research should also examine how content and process fidelity relate to changes in family behavior to further inform optimal fidelity monitoring methods for program use.