bluuebunny/crossref_metadata_2025_split huggingface dataset:
Theological perspectives on accounting: worldviews don’t change overnight
Authors: McPhail Ken , Cordery Carolyn J. 
Published: August 2019

Purpose
The purpose of this paper is to reflect on the 2004 AAAJ special issue (SI): “Accounting and theology, an introduction: Initiating a dialogue between immediacy and eternity,” the relative immediate impact of the call for papers and the relevance of the theme to address issues in accounting today and in the future.

Design/methodology/approach
The paper is a reflection and is framed around three different modes of engagement with new perspectives as identified by Orlikowski (2015). These are religion as phenomenon, as perspective and as a worldview. The authors draw on Burrell and Morgan’s (1979) framework in order to explore the ontological and epistemological blinkers that have limited the attempts to explore accounting from a theological perspective.

Findings
The paper argues that historical and current structures can limit the manner in which accounting research uses theological perspectives. Indeed, the concerns of the initial SI remain – that the contemporary economic and knowledge system is in crisis and alternative ways of questioning are required to understand and respond to this system.

Research limitations/implications
As a reflection, this paper is subject to limitations of author bias relating to our beliefs, ethnicities and culture. The authors have sought to reduce these by drawing on a wide range of sources, critical analysis and the input of feedback from other scholars. Nevertheless, the narrative of impact remains a continuing story.

Originality/value
In drawing on both an original SI guest editor and a scholar for whom the 2004 SI has become a touchstone and springboard, this paper provides multiple viewpoints on the issue of accounting and theology.
The disparate roles of accounting in an amateur sports organisation
Authors: Clune Conor , Boomsma Roel , Pucci Richard 
Published: August 2019

Purpose
The purpose of this paper is to examine an ongoing process of logic assimilation within an amateur sports organisation (ASO) called the Gaelic Athletic Association (GAA). It seeks to develop our understanding of how forms of accounting mitigated (or exacerbated) the tensions that arose among GAA members due to the consequences of the assimilation of select elements of a professional logic and a commercial logic within its traditionally dominant social welfare logic.

Design/methodology/approach
Interviews were undertaken with representatives and members of the GAA to understand the effects of growing commercialisation and professionalisation on the organisation’s traditional amateur status and social mission. In particular, the authors sought to understand how accounting, in the form of financial reporting, influenced the extent of the tensions that arose. Interviews were supported by an extensive collection of podcasts and news articles that discussed this topic.

Findings
The paper’s findings offer unique empirical insights into the role played by forms of accounting in the maintenance of amateurism within an ASO. It reveals the conflicting role of financial reporting within the GAA whereby it was used by the GAA’s management to ease member concerns surrounding logic assimilation while simultaneously being ignored by clubs and counties to facilitate payments to managers thereby eroding the amateur status of Gaelic Games.

Originality/value
The paper is unique in its exploration of logic assimilation within a form of hybrid organisation that has previously been unexamined in the accounting literature. It extends extant understandings of how accounting influences the co-existence of potentially conflicting logics. The paper also discusses the implications of what accounting makes visible and keeps invisible on the longevity of the traditionally dominant social welfare logic within an ASO.
Accelerating parameter estimation in Doyle–Fuller–Newman model for lithium-ion batteries
Authors: Reddy Sohail R. , Scharrer Matthias K. , Pichler Franz , Watzenig Daniel , Dulikravich George S. 
Published: August 2019

Purpose
This paper aims to solve the parameter identification problem to estimate the parameters in electrochemical models of the lithium-ion battery.

Design/methodology/approach
The parameter estimation framework is applied to the Doyle-Fuller-Newman (DFN) model containing a total of 44 parameters. The DFN model is fit to experimental data obtained through the cycling of Li-ion cells. The parameter estimation is performed by minimizing the least-squares difference between the experimentally measured and numerically computed voltage curves. The minimization is performed using a state-of-the-art hybrid minimization algorithm.

Findings
The DFN model parameter estimation is performed within 14 h, which is a significant improvement over previous works. The mean absolute error for the converged parameters is less than 7 mV.

Originality/value
To the best of the authors’ knowledge, application of a hybrid optimization framework is new in the field of electrical modelling of lithium-ion cells. This approach saves much time in parameterization of models with a high number of parameters while achieving a high-quality fit.
A MSFEM to simulate the eddy current problem in laminated iron cores in 3D
Authors: Hollaus Karl 
Published: August 2019

Purpose
The simulation of eddy currents in laminated iron cores by the finite element method (FEM) is of great interest in the design of electrical devices. Modeling each laminate by finite elements leads to extremely large nonlinear systems of equations impossible to solve with present computer resources reasonably. The purpose of this study is to show that the multiscale finite element method (MSFEM) overcomes this difficulty.

Design/methodology/approach
A new MSFEM approach for eddy currents of laminated nonlinear iron cores in three dimensions based on the magnetic vector potential is presented. How to construct the MSFEM approach in principal is shown. The MSFEM with the Biot–Savart field in the frequency domain, a higher-order approach, the time stepping method and with the harmonic balance method are introduced and studied.

Findings
Various simulations demonstrate the feasibility, efficiency and versatility of the new MSFEM.

Originality/value
The novel MSFEM solves true three-dimensional eddy current problems in laminated iron cores taking into account of the edge effect.
Effects of retail organisation design on improving private label merchandising
Authors: Kim Changju , Takashima Katsuyoshi 
Published: August 2019

PurposeThis paper aims to examine empirically whether and under what organisational design conditions retailers can benefit from private label (PL) merchandising improvement.Design/methodology/approachThe study tests hypotheses using a structural equation model and data obtained from general merchandise managers at 190 supermarket retailers in Japan.FindingsThe results reveal that both centralised merchandising authority and store cooperation between merchandising and store divisions motivate PL merchandising improvement, which strengthens PL competitiveness. In addition, outcome-based merchandiser control strengthens the positive relationship between store cooperation and PL merchandising improvement. However, regarding centralised merchandising authority, it is found that outcome-based control had no significant moderating effect.Research limitations/implicationsTo generalise the findings, it may be desirable to reflect data from store divisions for at least two constructs of interdepartmental structure and coordination. Also, it will remain a challenge to produce objective financial outcomes, such as sales, profits or market share, of PL merchandise to empirically test PL contributions to a retail store or company.Practical implicationsIt is important for retail managers to understand their merchandisers’ efforts and behaviours to continuously improve PL merchandising activities. It is strongly recommended that retail managers continue to find ways to motivate their merchandisers.Originality/valueDrawing on the philosophy of continuous improvement, this study suggests a novel approach to retail merchandising management that investigates how organisational design can influence better PL merchandising. To highlight the growing role of retail merchandisers, often ignored in the PL literature, this study advances this knowledge about the organisational design–strategic behaviour linkage by empirically testing interactions between different aspects of retail organisation design.
The influence of political candidate brands during the 2012 and 2016 US presidential elections
Authors: Van Steenburg Eric , Guzmán Francisco 
Published: August 2019

Purpose
The purpose of this paper is to investigate whether voters consider a candidate’s brand image when evaluating election alternatives. That is, how prominent a role does the candidate brand image have in the decision-making process? As election outcomes are behavior-driven, the goal is to examine the potential relationship between the candidate brand image, the self-brand image and voting intention.

Design/methodology/approach
Data were collected for the third week of October 2012 and again for the same time in 2016 – three weeks prior to the US presidential election each year. An online-based nationwide survey was leveraged, followed by correlation, regression and mediation analysis.

Findings
Candidate brand image has a role in US presidential elections. In addition, candidate brand image and self-brand image are significantly related to voting intention. In both elections, the losing candidate’s brand image was more of a factor when it came to voting intention, as both candidates’ brand image mediated the relationships between self-brand image and voting intention for all voters.

Research limitations/implications
A link between candidate brand image and voting intention was demonstrated for perhaps the first time. With results showing candidate brand image does relate to the voter’s self-brand image and voting intention, future research should investigate what other brand elements are a factor. There are undoubtedly other factors – some branding-related, others not branding-related – that go into voter decision-making. Because results were stronger for a losing candidate than a winning one, research should also examine whether this occurrence was coincidence or consistent voter behavior.

Practical implications
When voters considered who might best represent themselves, the brand image of the candidate enhanced the likelihood of voting for, or against, the candidate. Therefore, it is highly recommended that campaign managers understand not only the importance of their candidate’s brand image to develop and maintain a positive image among their supporters but also how to highlight what their supporters view as the negative aspects of the opposing candidates’ brand image to increase the lack of affinity for competitors.

Originality/value
This research demonstrates, for the first time, that candidates’ brand image is considered by voters in a US presidential election. In addition, it discovers the role candidate brand image plays in voting intention. Finally, it provides direction for campaign managers to conduct research into candidates as brands to build brand relationships with the electorate.
Local similar solutions for flow of an oldroyd-b nanofluid with activation energy
Authors: Rashid Sadia , Hayat Tasawar , Qayyum Sumaira , Ayub Muhammad , Alsaedi Ahmed 
Published: August 2019

Purpose
The purpose of this paper is to examine outcome of activation energy in rotating flow of an Oldroyd-B nano liquid.

Design/methodology/approach
Flow is generated due to stretched surface. Binary chemical reaction is studied. Brownian and thermophoresis effects are considered. The system of nonlinear ordinary differential equations is derived. Convergent series solutions are obtained by homotopy analysis method. The resulting expressions for velocities, temperature and concentration are computed for different embedded parameters.

Findings
It is found that velocities f′ and g have decreasing effect when rotation parameter is enhanced. Brownian and thermophoresis are increasing functions of temperature and concentration. The physical quantities are sketched and discussed numerically. Concentration and temperature fields show decreasing behavior via Brownian and thermophoresis parameters.

Originality/value
Authors investigate the Rotating flow of Oldroyd-B nano fluid with chemical reactions. This work is not done yet in literature.
Determinants of Chinese consumers’ organic wine purchase
Authors: Lu Lu , Chi Christina Geng-Qing , Zou Rong 
Published: August 2019

Purpose
This paper aims to examine the primary determinants of Chinese consumers’ attitudes and purchase intentions of imported organic wines.

Design/methodology/approach
This study used a multi-stage data collection via multiple sampling techniques. Data were collected from close to 2,000 Chinese wine drinkers across 33 provincial-level administrative units in China. The consumer data were subject to a two-step structural equation modeling analysis.

Findings
Chinese consumers express favorable attitudes and are interested in making a purchase. The results also reveal distinct influences of cognitive and emotional determinants on consumers’ positive attitudes and purchase intentions of organic wines. Health benefits and symbolic value positively influence consumers’ attitudes and purchase intentions. Emotional assessment of organic wines, despite exhibiting a positive effect on attitudes, does not drive Chinese consumers’ purchase decisions.

Originality/value
China has become a world leader in consuming wines, especially wines imported from traditional wine producing countries. The increasing health concerns have also prompted Chinese consumers toward favoring organic products. Despite the evident shift in Chinese consumers’ travel expenditure toward food and wines and the growing wine consumption while dining out, existing research is scant in explaining the decision drivers of Chinese consumers’ organic wine purchase. A greater and deeper understanding of Chinese consumers’ purchase decision of organic wines not only provides marketing intelligence for countries exporting wines to China but also is meaningful for international destinations to capture a lucrative market to support local attractions and hospitality businesses.
Revisiting the tourism-economic growth nexus: evidence from the United States
Authors: Aratuo David N. , Etienne Xiaoli L. , Gebremedhin Tesfa , Fryson David M. 
Published: August 2019

PurposeThe purpose of this study is to investigate the causal linkages between tourism and economic growth in the USA and determine how they respond to shocks in the system.Design/methodology/approachThe study uses a variety of time series procedures, including the bounds test, Granger causality test, impulse response functions and generalized variance decomposition to analyze the relationship between monthly tourist arrivals (TA) to the USA, real gross domestic product (GDP) and real effective exchange rates.FindingsResults suggest that GDP Granger causes TA in the USA in the long run, indicating the economy-driven tourism growth hypothesis. Additionally, a shock to GDP generates a positive and significant effect on TA that persists in the long-run, while exchange rate shocks only have a significant effect in the first six months.Research limitations/implicationsDifferent tourism sectors may exert different degrees of influence on the economy. The use of aggregate data on TA in the analysis assumes homogeneity in the industry, thus, only represents the average relationship between tourism and GDP.Practical implicationsThis study provides insight that shapes the investment, marketing, sustainability decisions of the public and private sectors aim at increasing tourist flows to drive economic development at the national, state and local levels.Originality/valueThough several studies have examined the factors influencing the international tourist demand of the USA, this is the first to investigate the causal relationships between tourism, GDP and exchange rates for the USA. It is also the first in the US tourism literature to account for the nature of interactions between the three variables because of innovations in the system.
Modeling of residential property rents in Somalia using two-stage modeling
Authors: Nor Mohamed Ibrahim , Masron Tajul Ariffin , Gedi Sharif Yusuf 
Published: August 2019

PurposeReal estate is one of the fundamental growth engines for developing economies as it contributes urbanization and infrastructure development. In recent years, Somalia has witnessed massive real estate development in both housing and commercial buildings. The purpose of this study is twofold. First, the study examines the determinants of residential property rents. Second, it investigates whether residential property rents are fairly valued.Design/methodology/approachThis study uses two-stage modeling. A hedonic regression model is used in the first stage, while an artificial neural network is applied in the second stage.FindingsAfter analysis, this study established that size, location and security of a residential property have a significant influence on its monthly rents. Alternatively, the study identified that residential property rents are not fairly valued in Mogadishu and overvaluation is more frequent than undervaluation.Originality/valueThis implies that Somalia’s real estate industry is more speculative-driven than real demand-driven. Though Somali real estate is an infant industry with huge potentials in the long run, it may end up disastrously following the well-known bubble-then-burst behavior. To avoid such crisis, this study recommends formulating government policies that regulates, supervises and protects the infant real estate industry without undermining the needs of the poor and low-income citizens.
Bibliometric analysis of hedonic price model using CiteSpace
Authors: Jayantha Wadu Mesthrige , Oladinrin Olugbenga Timo 
Published: August 2019

PurposeHedonic price modeling (HPM) plays an important role in identifying factors affecting the price of goods or services. Many researchers have extensively used this modeling approach in their research work. However, there has been no bibliometric review that analyses the existing research, which makes use of HPM modeling. This study aims to provide a comprehensive visualized bibliometric and scientometric view of HPM usage in real estate research.Design/methodology/approachThe Scopus database was used to collect the bibliographic data of 269 publications from 1970 to 2019. CiteSpace software was then used to analyze and visualize the data.FindingsThe results revealed a significant increase in the annual number of HPM study publications. Core authors, participating countries and representative references have been identified. Research hotspots for the HPM studies were identified.Originality/valueWhile the study provides a methodological bibliometric review of HPM literature, the findings provide a very good platform for understanding the important elements of HPM usage in real estate research.
Financial consumer protection and economic growth
Authors: Kriese Maryam , Abor Joshua Yindenaba , Agbloyor Elipklimi 
Published: August 2019

Purpose
The purpose of this paper is to examine the link between financial consumer protection (FCP) and economic growth.

Design/methodology/approach
The authors use cross-country data on 114 countries surveyed in the World Bank Global Survey on FCP and Financial Literacy (2013) and endogenous treatment regressions for the estimation.

Findings
The results indicate that FCP enhances economic growth through fair treatment, responsible lending, enforcement and dispute resolution and recourse regulations. The authors find no evidence to suggest that disclosure and compliance monitoring regulations have an effect on economic growth.

Practical implications
This study provides rich insight into the important question faced by policy makers, as to which FCP regulatory mechanisms to put in place to enhance economic growth.

Originality/value
This study provides current, cross-country empirical evidence on the debate as to whether FCP enhances economic growth.
Intellectual capital and technological dynamic capability: evidence from Chinese enterprises
Authors: Wang Yanyu , Su Xin , Wang Huan , Zou Renyu 
Published: August 2019

Purpose
As the carrier of knowledge, intellectual capital plays a crucial role in technology capability. However, most of the previous studies focus on technological capability from a static perspective, rather than take dynamic technology capability into consideration. Based on this research gap, the purpose of this paper is to investigate the effects of intellectual capital and its sub-dimensions on dynamic technology capability, measuring by the factor scores of five technological input and output variables.

Design/methodology/approach
The authors combine the system dynamic method and empirical study to guarantee the internal and external validity. Specifically, the authors design the system dynamic model and simulation to analyze the system mechanism of intellectual capital and its sub-dimensions on dynamic technology capabilities from four cause and effect feedback loops. Then, the authors propose eight hypotheses based on this system dynamic model. In the empirical test phase, the authors employed a panel data set pertaining to Chinese manufacturing firms from 2007 to 2017, and adopted the fixed effect panel model according to Hausman test.

Findings
The authors find that intellectual capital efficiency (ICE) and its sub-dimensions (i.e. human capital efficiency, organizational capital efficiency and capital employed efficiency (CEE) have significantly positive impacts on dynamic technology capability. The results also show that the positive effects of ICE and OC on dynamic technology capability would be strengthened in state-owned enterprises compared with non-state-owned enterprises, while this moderation effect is weakened on the relationship between CEE and dynamic technology capability.

Originality/value
In this study, the authors first introduce the system dynamic method to explore the relationship of intellectual capital and dynamic technology capability, which is a valuable trial on combining system science and empirical study. Additionally, the authors continue to expand the dynamic technology capability from the intellectual capital perspective, and also find the moderating effect from the ownership aspect. It is beneficial to the theoretical development of intellectual capital and dynamic technology capability. Furthermore, the authors provide significant inspirations and implications for enterprise’s managers.