bluuebunny/crossref_metadata_2025_split huggingface dataset:
Persistent but adaptable – the path dependent development of German cost accounting
Authors: Weber Juergen , Wiegmann Leona 
Published: February 2021

Purpose
This paper aims to investigate how and why German cost accounting prevails and develops in German multinational organisations despite the various indications in the literature that it will converge towards an anglophone system over time. To analyse this, the authors draw on the ideas of professional practices (Jarzabkowski et al., 2016) and their path dependency (Schreyögg and Sydow, 2011) as a method theory.

Design/methodology/approach
The authors deploy an exploratory method using multiple case studies to determine similarities and differences between organisations concerning how cost accounting practices developed over time. They conducted interviews with cost accountants, group controllers and managers of German multinational organisations as well as experts from higher education institutions and consultancies.

Findings
This paper shows the path-dependent development of German cost accounting. It identifies self-reinforcing learning and complementary effects that seem to make it inefficient for organisations to deviate from the learned path as well as economic and normative pressures that affect the design of cost accounting systems.

Originality/value
By considering German cost accounting a path-dependent professional practice, this paper illustrates how and why the core of German cost accounting prevails, although organisations make adjustments within the existing structures to respond to the pressures they face. This paper hereby highlights the role of cost accountants in defining (and consequently bringing about or preventing changes to) the design of cost accounting systems.
Marketing capabilities for small and medium enterprises that supply large companies
Authors: Mainardes Emerson Wagner , Cisneiros Gabriela Pessoa de Oliveira , Macedo Carlos Jorge Taborda , Durans Amilson de Araujo 
Published: February 2021

Purpose
The purpose of this study is to examine the effect of marketing capabilities on market orientation and sustained competitive advantage from the viewpoint of managers of small and medium-sized enterprises (SMEs) that supply large companies. This paper also analyzes the moderating role of exposure to external turbulence in the relationship between marketing capabilities and sustained competitive advantage, and between marketing capabilities and market orientation for SMEs.

Design/methodology/approach
Based on the literature, this study develops a model to verify the proposed relationships. An online questionnaire collected data from 423 managers of SMEs that supply large companies to test the model. This paper analyzes the proposed model using structural equation modeling with partial least squares.

Findings
According to the surveyed managers, marketing capabilities tend to play a significant role in the market orientation and perceived sustained competitive advantage of SMEs that supply large companies. Better-developed marketing capabilities can strengthen the market orientation of SMEs, helping to achieve and maintain a sustained competitive advantage. They will, thus, attract more clients and minimize their risk, regardless of the environment in which they operate.

Research limitations/implications
This research contributes to marketing theory by highlighting the marketing capabilities of SMEs that supply large companies and demonstrating the importance of such capabilities for their survival.

Originality/value
The study investigated the views of the SME managers that supply large companies about their company’s marketing capabilities. Traditionally, these companies have had little concern for marketing. This research focuses on an emerging market, that is not usually addressed.
The impact of COVID-19 on the standard & poor 500 index sectors: a multivariate generalized autoregressive conditional heteroscedasticity model
Authors: Elhini Maha , Hammam Rasha 
Published: February 2021

Purpose
This paper aims to examine the impact of the daily growth rate of COVID-19 cases in the USA (COVIDg), the Federal Fund Rate (FFR) and the trade-weighted US dollar index (USDX) on S&P500 index daily returns and its 11 constituent sectors’ indices for the time period between January 22, 2020, until June 30, 2020.

Design/methodology/approach
The study uses the multivariate generalized autoregressive conditional heteroscedasticity (MGARCH) model to gauge the impacts over the whole period of study, as well as over two sub-periods; first, January 22, 2020, until March 30, 2020, reflecting uncertainty in the US markets and second, from April 1, 2020, until June 30, 2020, reflecting the lockdown.

Findings
Results of the MGARCH model reveal a negative and significant relation between COVIDg and S&P500 index daily returns over the first sub-period and the whole study period in the following sectors, namely, communications, consumer discretionary, consumer staples, health, technology and materials. Yet, COVIDg showed a positive and significant relation with S&P500 index daily returns during the second time period in the following sectors, namely, communication, consumer discretionary, financial, industrial, information technology (IT) and utilities. Besides, USDX showed a negative significant effect on S&P500 index daily returns and on the daily return on each of its 11 constituent sectors over the second sub-period and the whole period. Further, FFR showed a significant effect only in the second sub-period, specifically, a negative effect on the daily return of the financial sector and a positive effect on the daily return of the technology sector index. Nevertheless, FFR had a positive significant effect on the daily return of the utilities sector index for the whole period under study.

Research limitations/implications
The impact of the crisis on the S&P500 index can be assessed only with some limitations owing to available global data and the limited time frame of the lock-down.

Practical implications
The study proposes supporting a smooth, functioning and resilient financial system; increasing fiscal measures by the US Government to increase liquidity on constraints; measures by The Federal Reserve to alleviate US dollar funding shortages; support market integrity; ensure continuous transparency and sharing of information; support the health sector, as well as consumer-based sectors that faced demand shocks and facilitate investments in the technology sector.

Originality/value
The originality of this paper lies in the examination of the impact of the novel COVID-19 pandemic on each of the 11 sectors constituting the S&P500 index separately, reflecting how the main economic sectors formulating the US economy reacted to the shock during the peak time of the pandemic to observe a full picture of the economic consequences amid the pandemic.
Ambient temperature as a moderator of the reactive criminal thinking – violent offending relationship: a multilevel analysis
Authors: Walters Glenn D. 
Published: February 2021

Purpose
This study aims to investigate the potential moderating effect of the average annual ambient temperature in 24 European countries on the relationship between criminal thinking (reactive vs proactive) and juvenile offending (violent vs property).

Design/methodology/approach
The average annual ambient temperatures found in 24 European countries were correlated with measures of reactive vs proactive criminal thinking and violent vs property offending in 56,518 students (50.4% female) from the second International Self-Reported Delinquency Study. These data were analyzed using a multilevel model comprising three Level 1 (student) predictors – age, sex and family structure – one Level 2 (country) predictor – ambient temperature – and two outcome measures – a reactive: proactive criminal thinking index (RPI) and a violent: property offending index (VPI).

Findings
The RPI and VPI correlated significantly with the Level 1 predictors, and the annual ambient temperatures from these 24 countries (Level 2 predictor) correlated positively with RPI and VPI and moderated the effect of reactive criminal thinking (RCT) on violent offending.

Practical implications
These findings indicate that ambient temperature correlates with violent/aggressive offending after the effects of property/non-aggressive offending have been controlled and suggest that ambient temperature may moderate the relationship between RCT and violent offending by affecting the decision-making process.

Originality/value
The contribution made by this study to the literature is that it illustrates how a macro-level influence in the form of average annual temperature can impact on micro-level processes in the form of criminal thinking and violent behavior.
Locus of control and entrepreneurial intention: a study in a developing economy
Authors: Arkorful Helen , Hilton Sam Kris 
Published: February 2021

PurposeThe purpose of this study is to investigate the influence of locus of control (internal and external) on entrepreneurial intention of final year undergraduate students in Ghana.Design/methodology/approachThe study adopts descriptive and cross-sectional survey designs. It also employs quantitative approach to collect the data from 300 final year undergraduate students in selected universities in Ghana. The data were analyzed using descriptive statistics, correlation and hierarchical regression techniques.FindingsThe results reveal that there is a positive relationship between locus of control (both internal and external) and entrepreneurial intention. However, it is found that external locus of control has more influence on entrepreneurial intention compared to internal locus of control. In addition, gender has no controlling effect on the relationship between locus of control and entrepreneurial intention.Practical implicationsThe findings imply that entrepreneurial course contents should include topics on locus of control that will expose the students to the reality of their environments so as to learn how to take control and create opportunities out of their environments. Again, students should be encouraged and educated on how to build up personality traits such as the need for achievement, innovativeness and risk-taking, since these traits have direct impact on their locus of control which in turn impacts on their entrepreneurial intentions.Originality/valueThis study contributes to entrepreneurship literature by investigating determinants of entrepreneurial intention from a different perspective, and reveals that individuals (regardless of their gender) with external locus of control are more likely to become entrepreneurs in a developing economy.
The evolving path of CSR: toward business and society relationship
Authors: Singh Kuldeep , Misra Madhvendra 
Published: February 2021

PurposeThis paper takes a critical look at the meaning of corporate social responsibility (CSR) based on the available literature on the subject matter. As CSR is an evolving concept both in meaning and practice, this study aims to highlight CSR actions of the world's six largest organizations (Google, Twitter, Amazon, Apple, ExxonMobil and Walmart). The purpose of choosing these organizations and their CSR adoption was to examine the business-society relationship and the role of key stakeholders in establishing this association.Design/methodology/approachThis study examined CSR through the case study approach and provides valuable insights by showing that CSR is a connecting link between business and society. Specifically, the authors took a crucial look at various contentious, often ambiguous definitions, theoretical framework, brief historical development, issues and controversies surrounding it, the role of CSR in community development and summing it up with the future direction and managerial implications.FindingsThis study observed that there are some developmental strategies taking place today which are relevant to the issue at stake, such as: contributing to the world economy, corporations donating or engaging in a wide range of philanthropic gestures now than ever and contributing to the beauty of the society by meeting rising community expectations.Originality/valueBy analyzing the worlds' 6 largest companies' CSR initiatives, this study provides valuable insights by showing that CSR is a connecting link between business and society and is based on win-win collaborations between civil society, business, investors and government. These companies' CSR initiatives have been mostly unexplored in past studies.
The role of finance in inclusive human development in Africa revisited
Authors: Asongu Simplice , Nting Rexon 
Published: February 2021

PurposeThis study aims to investigate the direct and indirect linkages between financial development and inclusive human development in African countries.Design/methodology/approachThe study employs a battery of estimation techniques, notably: two-stage least squares, fixed effects, generalized method of moments and Tobit regressions. The dependent variable is the inequality adjusted human development index. All dimensions of the Financial Development and Structure Database of the World Bank are considered.FindingsThe main finding is that financial dynamics of depth, activity and size improve inclusive human development, whereas the inability of banks to transform mobilized deposits into credit for financial access negatively affects inclusive human development.Practical implicationsPolicies should be tailored to improve mechanisms by which credit facilities can be provided to both households and business operators. Surplus liquidity issues resulting from the inability of banks to transform mobilized deposits into credit can be resolved by enhancing the introduction of information sharing offices (like public credit registries and private credit bureaus) that would reduce information asymmetry between lenders and borrowers.Originality/valueThis study complements the extant literature by assessing the nexus between financial development and inclusive human development in Africa.
Examining network characteristic dynamics of kinship-based families on performance within Indonesian SMEs
Authors: Manik Hardo Firmana Given Grace , Indarti Nurul , Lukito-Budi Andy Susilo 
Published: February 2021

Purpose
This study aims to examine the moderating effect of firm age and size on the relationship between network characteristics (network centrality, network density and tie strength) and firm performance. This study also aims to investigate the difference in the effect of network characteristics on the firm performance of Javanese and Minang ethnic enterprises.

Design/methodology/approach
An explanatory research design was adopted, which involved a survey in the form of a structured questionnaire of target owners and managers of 34 Javanese ethnic enterprises in North Sumatra, Indonesia and 100 Minang ethnic enterprises in Yogyakarta, Central Java, Jakarta and Bogor, Indonesia. The data is analysed using structural equation modelling.

Findings
The findings of this study confirm resource dependency and social capital theory. Network centrality, network density and tie strength have a significant effect on firm performance. The results also show support for the moderating role of firm age on the relationship between network characteristics and firm performance. The moderating role of firm size is not supported. The comparative test of the influence of the three network characteristics on ethnic enterprise performance confirms that Javanese ethnic enterprises have identity-based networks, while Minang ethnic enterprises use calculative-based networks.

Originality/value
The originality of this study lies in the investigation of the role of family and external partners in the running of ethnic enterprises at start-up and during the growth phase. The definition of “family” is based on a kinship perspective due to the specificity of Asian cultures, particularly in Indonesia. Of the hundreds of tribes in Indonesia, the Javanese and Minang were chosen because both are well-known as entrepreneurial tribes, have unique cultural values and have active migrants to other provinces.
Special economic zones and liberalization avalanches
Authors: Moberg Lotta , Tarko Vlad 
Published: February 2021

PurposeThe purpose of this study is to show under what conditions a special economic zone will succeed at spurring development and at sparking broader liberalization.Design/methodology/approachThe authors use a combination of formal modeling and case studies.FindingsMost special economic zones fail because of rent-seeking. Successful zones create positive economic and political externalities to other regions. Credible reforms are associated with turning the opposition to the zones into supporters, as a consequence to the positive externalities.Originality/valueThe authors add heterogeneity to the model of political elite dynamics, which leads to significant enhancements of the model and removes the pro-centralization bias of the Blanchard and Shleifer's (2001) model. They also criticize Weingast's federalism model as applied to China. Success of China is explained by a different mechanism, which we put forth in this paper.
A new method to solve fuzzy stochastic finance problem
Authors: Dash Jayanta Kumar , Panda Sumitra , Panda Golak Bihari 
Published: February 2021

PurposeThe authors discuss the value of portfolio and Black–Scholes (B–S)-option pricing model in fuzzy environment.Design/methodology/approachThe B–S option pricing model (OPM) is an important role of an OPM in finance. Here, every decision is taken under uncertainty. Due to randomness or vagueness, these uncertainties may be random or fuzzy or both. As the drift µ, the degree of volatility s, interest rate r, strike price k and other parameters of the value of the portfolio V(t), market price S_0 (t) and call option C(t) are not known exactly, so they are treated as positive fuzzy number. Partial expectation of fuzzy log normal distribution is derived. Also the value of portfolio at any time t and the B–S OPM in fuzzy environment are derived. A numerical example of B–S OPM is illustrated.FindingsFirst, the authors are studying some various paper and some stochastic books.Originality/valueThis is a new technique.
Corruption: an impediment to good governance
Authors: Salihu Habeeb Abdulrauf 
Published: February 2021

Purpose
This paper aims to contribute to the body of literature that examined the consequences of corruption, particularly on good governance.

Design/methodology/approach
This paper is basically desk research. It relies on previous academic literature on corruption and governance.

Findings
This paper identifies the various ways corruption has hindered the elements of governance and highlights areas where energies towards ensuring good governance and a corruption-free society should be channelled.

Originality/value
The scope of this paper is limited to issues and literature relating to the effects of corruption on governance, particularly in developing countries.
Effective use of blockchain technology for facilities management procurement process
Authors: Gunasekara Hasni Gayathma , Sridarran Pournima , Rajaratnam Dilakshan 
Published: February 2021

Purpose
Facilities management (FM) has become a revolutionary profession, which adds value to the built environment. Compared to other industries, the development of the FM industry is at a preliminary stage owing to poor adaptation of digitalisation. Although FM procurement process has improved over time, it is still complex, inefficient and challenging with the lack of digital innovations. Blockchain technology has emerged as a revolutionary digital technology under “Procurement 4.0”. The purpose of this paper is to develop a framework that enables the effective use of blockchain technology for FM procurement process.

Design/methodology/approach
Data collection using interviews was performed in two stages adopting a mono method qualitative methodological choice using case studies and survey strategies. Template analysis and content analysis techniques were used to analyse the collected data.

Findings
Through the findings, main steps in the current FM process were identified. It was revealed, manual procurement has issues related to, efficiency, data security, communication and transparency. Similarly, e-procurement systems also have issues related to data security, poor integration and transparency. FM industry has identified the requirement of transforming into an advanced digitalised technology-based procurement system. This study revealed, blockchain features to overcome these issues and the application of blockchain technology in different steps of the procurement process through the developed framework.

Originality/value
The developed framework offers a solution for the future technological transformation of FM procurement using blockchain technology.
Risk classes of patients diagnosed with substance use disorders in Dutch forensic psychiatric centers
Authors: Schmitter Michele , Vermunt Jeroen , Blaauw Eric , Bogaerts Stefan 
Published: February 2021

Purpose
Given the complex association between substance use disorders (SUD), comorbid mental health problems and criminal recidivism in forensic patients, homogenous patient classes can contribute to a refined treatment. This paper aims to construct those classes in forensic patients (N = 286) diagnosed with SUD, unconditionally released between 2004 and 2013 of one of ten Dutch forensic psychiatric centers.

Design/methodology/approach
Retrospective data were derived from electronic patient files. Classes were based on the Dutch risk assessment tool, the Historisch Klinisch Toekomst-Revisie (Historical Clinical Future–Revised [HKT-R]) and identified by means of explorative Latent Class Analysis in Latent Gold version 5.1. In a three-step approach, posterior class memberships were related to external variables (i.e. diagnoses, type of drug and type of offence).

Findings
Four classes were identified that differ in the risk of recidivism, as well as Axis I and II diagnoses and type of drug consumption.

Practical implications
This study informed on the heterogeneity of forensic patients with SUD and identified four homogenous classes that differ in important variables for the treatment approach. Based on these classes, a more refined treatment approach can be developed. Possible treatment approaches are discussed, but future research is needed to provide evidence.

Originality/value
This study is the first to identify classes within forensic patients with SUD and, therefore, sets the first step to develop a tailored treatment approach based on characteristics informative for treatment.