bluuebunny/crossref_metadata_2025_split huggingface dataset:
Efficacy of going concern prediction model for creditor oriented regime via liquidation
Authors: Javaid Muhammad Irfan , Javid Attiya Yasmin 
Published: October 2018

PurposeThe purpose of this paper is to determine whether the original and the revised versions of the existing prediction models are the best tools for assessing the going concern assumption of a firm in the creditor-oriented regime.Design/methodology/approachThe analysis begins from estimating the classification accuracy of the original versions of the bankruptcy, going concern and liquidation prediction models. At the second step, the revised versions of the aforesaid existing prediction models are developed. At the third step, the accounting-based going concern prediction model is proposed by using multiple discriminant analysis for the creditor-oriented regime. The sample contains the financial ratios of manufacturing firms for the period 1997–2014.FindingsThe finding indicates that the five discriminatory variables, which belong to “income statement” and “statement of financial position,” of the proposed model are not only useful for evaluating the going concern assumption of a firm, but also give aid for evaluating the financial fraud risk of a firm as compared to the original and revised versions of the prediction models that are developed for the debtor-oriented regime.Research limitations/implicationsThe external validity of the proposed prediction model can be tested on the large data sets of the countries where the liquidation provisions are a part of their local corporate law.Practical implicationsThe proposed accounting prediction model will be helpful for the internal and external auditors in order to determine the going concern assumption at planning, performing and evaluation stages.Originality/valueThe proposed accounting-based going concern prediction model is based on liquidated firms.
The influence of management accountants on managerial decisions
Authors: ten Rouwelaar Hans , Bots Jan , De Loo Ivo 
Published: October 2018

PurposeThe purpose of this paper is to investigate which factors stimulate or hinder the influence management accountants operating at the business unit (BU) level have on the decisions taken by their BU manager(s).Design/methodology/approachThe authors collected data from 119 management accountants in 77 Dutch, multi-divisional organizations, using surveys.FindingsThe study shows that influence on managerial decisions can have two forms: influence on strategic decisions, and influence on operating decisions. Influence on strategic decisions is positively related to the degree of decentralization of an organization. It also depends on whether a management accountant is more extravert and emotionally stable. There is a negative relationship between influence on operational decisions and management accountants’ agreeableness. Not being sufficiently critical may well diminish their influence on operational affairs.Research limitations/implicationsThe authors put the view that management accountants at the BU level can partially affect their own role. This may also be expected by their managers. There are more opportunities for management accountants to influence strategic decisions than operational decisions. This study, however, is limited to Dutch, multi-divisional organizations. The management accountants who completed the survey also belong to the personal networks of master degree students who assisted in the data collection process, so that the sample used is not random. Data collected in another country, or in smaller companies could yield different results.Practical implicationsKnowing more about the complex relationship between BU management accountants’ personality traits and their degree of influence on managerial decisions allows organizations to make better-informed choices about who to appoint in such a role.Originality/valueThis study distinguishes between management accountants’ influence on strategic decisions and influence on operational decisions. At the BU level, these are two distinct concepts. This reinforces findings from earlier studies conducted at the corporate level. In addition, it turns out that specific personality traits of management accountants, at the BU level, affect the influence they can exert on both strategic and operational decisions taken by their manager(s).
Opportunity identification and identity creation in non-profit organizations
Authors: Elfving Jennie , Howard Pernilla 
Published: October 2018

PurposeThis study aims to deepen the authors’ understanding of how identity influences opportunity perception in non-profit organizations. The authors expand to the discussion about opportunity perception by including the concepts of organizational identity, collective entrepreneurial cognition, co-creation and storytelling.Design/methodology/approachThe study reports on a qualitative analysis of interviews, observations, reflections and other material produced during a European Union-financed project called FöreningsKICK. All in all, 35 workshops and lectures on how to develop associations have been held for 345 participants, representing 120 associations.FindingsA collective identity is important because it influences how opportunities are perceived. A weak team spirit and a weak identity may even lead to situations where member choose to ignore good opportunities because they feel that pursuing the ideas would result in too much work for them personally. Contrariwise, a strong collective identity fosters an atmosphere of trust, which makes the members more willing to recognize and pursue opportunities.Research limitations/implicationsThis is a case study in a limited geographical area. To ensure generalizability, more research is needed.Practical implicationsThe authors’ model provides a good opportunity to point out strategic and communicational shortcomings in organizations. When these are resolved, the result is a stronger organizational identity and new opportunities.Originality/valueThis study bridges a research gap by shifting focus of the entrepreneurial cognition research from an individual perspective to a collective perspective.
Investigating the differences in entrepreneurial success through the firm-specific factors
Authors: Blažková Ivana , Dvouletý Ondřej 
Published: October 2018

PurposeThis paper aims to investigate the effect of firm-specific determinants on the entrepreneurial success (measured through the objective financial performance) of the Czech food processing firms over 2003-2014 and with the main particular focus on capital structure and productivity as the tough challenges of the firms in transition and emerging economies.Design/methodology/approachDeterminants of profitability are tested econometrically, as for the estimation technique, both-way fixed effects controlling for variety over the time and across enterprises were applied. The collected micro-panel data set consists of 10,509 observations and includes 1,804 firms. Estimated regression models with fixed effects are used to quantify the determinants of the financial performance, operationalized through three key performance indicators – price–cost margin, return on assets and return on equity.FindingsEstimated econometric models supported hypothesis assuming a positive relationship between the labour productivity and profitability. In line with the assumptions based on the development of the Czech food market, high leverage of firms led to the decrease of profitability, which can be explained by the high financial distress costs and worsened market position of firms in the competitive environment. Ageing of firms and firm size were associated with the increase of profitability indicators.Practical implicationsThe findings of the presented research are important for investors considering agribusiness as a part of their investment portfolios and for policymakers to enhance the economic efficiency of the food industry through regulations and public support, and particularly, from the firm management viewpoint, e.g. to pay attention to the debt policy due to the negative impact of high indebtedness on firm profitability, and to the productivity factors, which proved to be important drivers of entrepreneurial success.Originality/valueAlthough the firm-specific factors responsible for firm performance have already been studied, the food processing industry has received limited interest from the empirical analysts, and the results are not always unequivocal. This study is expected to contribute to the literature on this subject, both empirically and methodologically, as to the best of the authors’ knowledge, no study has been encountered yet where the factors determining the profitability of the Czech food processing industry have been the focus. With regards to the collected micro-data set and the estimation technique, the study can be considered as extensive not only from the perspective of the research in the Czech Republic but also from the international perspective.
Environmental determinants of destination competitiveness and its Tourism Attractions-Basics-Context, A-B-C, indicators
Authors: Manrai Lalita A. , Manrai Ajay K. , Friedeborn Stefanie 
Published: October 2018

Purpose
The purpose of this paper is to provide a comprehensive review of the literature and develop a model of the determinants, indicators and effects of destination competitiveness (DC), as well as several propositions.

Design/methodology/approach
This study thoroughly reviewed extant literature to develop a conceptual model and propositions.

Findings
Two key findings are listed below. First, 12 different environmental factors are identified and 12 propositions are developed linking these environmental factors to DC. Second, a new indicator of DC is developed, namely, Tourism Attractions-Basics-Context (TABC) model. The TABC model is simple and directly taps into the benefits tourists seek in a destination.

Research limitations/implications
Directions for future research are discussed in detail in the paper.

Practical implications
Managerial implications are discussed in detail in the paper.

Originality/value
The extant research on the topic of DC has been rather fragmented and incomplete in scope. The research presented in this paper addresses these limitations.
FIFA – highlighting the links between global banking and international money laundering
Authors: Naheem Mohammed Ahmad 
Published: October 2018

PurposeThis paper uses the recent (August 2015) FIFA arrests to provide an example of how illicit financial flows are occurring through the formal banking and financial services sector. The purpose of this paper is to explore which elements of anti-money laundering (AML) compliance need to be addressed to strengthen the banking response and reduce the impact of IFFs within the banking sector.Design/methodology/approachThe paper is based on the indictment document currently prepared for the FIFA arrests and the District Court case of Chuck Blazer the FIFA Whistleblower. It uses the banking examples identified in the indictment as typologies of money laundering and wire fraud. Corresponding industry reports on AML compliance are included to determine where the major weaknesses and gaps are across the financial service.FindingsThe main findings from the analysis are that banks still have weak areas within AML compliance. Even recognised red flag areas such as off shore havens, large wire transfers and front companies are still being used. The largest gaps still appear to be due diligence and beneficial ownership information.Research limitations/implicationsThe research topic is very new and emerging topic; therefore, analysis papers and other academic writing on this topic are limited.Practical implicationsThe research paper has identified a number of implications for the banking sector, addressing AML deficiencies, especially the need to consider the source of funds and the need for further enhanced due diligence systems for politically exposed and influential people and the importance of beneficial ownership information.Social implicationsThis paper has implications for the international development and the global banking sector. It will also influence approaches to AML regulation, risk assessment and audit within the broader financial services sector.Originality/valueThe originality of this paper is the link between the emerging issues associated with allegations of bribery and corruption within FIFA and the illicit financial flow implications across the banking sector.
Toward a new model of money laundering
Authors: Cassella Stefan D. 
Published: October 2018

Purpose
The criminal money laundering statutes grew out of the experience drug investigators had in tracking the proceeds of illegal drug transactions. Frequently, the cash was disguised as legitimate proceeds or hidden in a way that concealed the true owner and was then moved into the legitimate stream of commerce or returned to the country where the drugs originated to keep the scheme going. This led to training investigators to believe that money laundering always occurred in three stages: placement, layering and integration. That model, however, has little application to most money laundering scenarios, including those that involve funds already in electronic form when the laundering process begins. This paper aims to take a broader look at money laundering and suggests an accordingly broader approach to identifying money laundering transactions.

Design/methodology/approach
A review of the origins of the current paradigm.

Findings
The current paradigm is obsolete.

Originality/value
A broader approach to training is needed.
Anti-money laundering and moral intensity in suspicious activity reporting
Authors: Coombs-Goodfellow Brett , Lokanan Mark Eshwar 
Published: October 2018

PurposeThis paper aims to examine the influence Jones’ Moral Intensity Model (1991) has on the decision-making process of anti-money laundering (AML) compliance officers charged with reporting suspicious money laundering transactions in Jersey.Design/methodology/approachTen interviews were conducted to elicit participants’ views on the six dimensions of moral intensity and their influence on the compliance officers’ decision to submit a suspicious activity report (SAR) of potential money laundering.FindingsThe findings indicate that the officers’ moral intensity to submit a SAR seems to be heavily influenced by issue-specific contextual factors. Contexts (legal and legislative mandates) seem to have more of an effect on the moral intent and actions of the officers rather than directly affecting the decision to submit a report of a suspicious money laundering transaction.Research limitations/implicationsThe paper lays the groundwork for further work in this area and calls on researchers to develop instruments that can enhance the measurements of the dimensions of moral intensity.Practical implicationsThe setting (AML in the financial sector) is both timely and extremely interesting to keep studying, particularly in Jersey because of its dubious sensitive particularities.Originality/valueThe study is the first to examine Jersey AML sector through the lens of moral intensity. In this sense, the paper poses interesting questions, namely, to explore the dynamic complexities experienced by compliance officers in Jersey to detect and report suspicious money laundering activities and the decision-making criteria of actually submitting a SAR.
The regime against money laundering: a call for scientific modelling
Authors: Sotande Emmanuel 
Published: October 2018

PurposeThe purpose of this paper is to examine the magnitude of the global problem of money laundering and the scholarly critics of money laundering concept. The paper further explores the scientific modelling to combat money laundering transactions.Design/methodology/approachThe research methodology adopted was qualitative analysis. This was applied through the use and analysis of documents and expert interviews.FindingsThe paper reveals how the global displacement on the fight against money laundering is being determined by “attractiveness index”. This attractiveness index is the dark side affecting anti-money laundering (AML) concept within developing economies. The critics of the AML accounts for major discrepancies associated with the context of the term AML regimes and international standards to combat illicit financial flows.Social implicationsThe regimes against money laundering compel countries to adopt the same recommendations and standards and were not given opportunity to proffer their own creative alternatives within their own circumstances.Originality/valueThe paper suggests AML Transaction Validation Model in the quest to combat illicit financial flows originated from organized and serious crime within the global jurisdictions.
Language, brand and speech acts on Twitter
Authors: Chandler Jennifer D. , Salvador Rommel , Kim Yuna 
Published: October 2018

PurposeAs a social media platform, Twitter enables direct, continuous and real-time communication across many markets simultaneously. Drawing on speech act theory (SAT), this study aims to view tweets as “speech acts” and explores whether language and brand on Twitter influence firm value.Design/methodology/approachThe frequency of two language types (accommodative and defensive) used on four corporate Twitter accounts for Sony and Microsoft was observed during the product launch periods of PlayStation 4 and Xbox One, respectively, covering 5,056 tweets. A linear mixed model was used to analyze whether language and brand influence firm value.FindingsResults show that accommodative language used by firms on their corporate Twitter accounts has an overall negative influence on firm value the following day, whereas the use of defensive language has a positive influence. Moreover, the effects of these language types on firm value are attenuated when the Twitter accounts are personal, compared to the brand accounts.Research limitations/implicationsThis study focuses on one type of social media platform (Twitter) and one product category (video game consoles). Future studies should investigate other platforms and product categories to improve generalizability.Practical implicationsManagers should carefully strategize their use of Twitter, especially the use of language and account type, as they can significantly affect firm value.Originality/valueThis study applies SAT to explain how language and brand on Twitter can influence firm value.
A sociomaterial inquiry into the clinical teaching workplace
Authors: Hibbert Kathryn Marie , Faden-MacDougall Lisa , Huda Noureen , DeLuca Sandra , Seabrook Elizabeth , Goldszmidt Mark 
Published: October 2018

Purpose
This paper aims to trace the relational and material ways in which workplace teams come together (or fail to) in the provision of patient care.

Design/methodology/approach
Six interprofessional scholars brought their unique theoretical and disciplinary lenses to understand the contextualized experiences of the patient and the team. Adopting a critical narrative inquiry (CNR) approach, the experiences of 19 participants were documented as they interacted in the care of an elderly patient over a three-week period. Actor network theory constructs enabled the analysis of multiple artefacts implicated in the interactions to learn of their contribution to the enactment of her care.

Findings
The study gives empirical insights about ways in which knowledge circulates amongst the workplace and how systemic structures may impede effective and quality patient care. Various types of knowledge are held by different team members, and both individuals and materials (e.g. technologies) can influence the way those knowledges are shared (or not).

Research limitations/implications
Focusing on a rich data set surrounding one patient documented as theatre serves pedagogical purposes and serves as a shared “boundary-breaking” object to interrogate from multiple stakeholder perspectives. CNR provides for recursive, dynamic learning as readers critically consider experiences within their own contexts.

Practical implications
Despite research that documents competing political, systemic and economic goals, sedimented policies and practices persist in ways that undermine care goals.

Social implications
Tackling the urgent issue of an aging population will require expanding collaboration (for planning, research and so on) to include a broader set of stakeholders, including operational, administrative and post-discharge organizations. Attention to social infrastructure as a means to assemble knowledges and improve relationships in the care process is critical.

Originality/value
Building a boundary-breaking shared object to represent the data offers a unique opportunity for multiple stakeholder groups to enter into dialogue around barriers to workplace interaction and collaboration progress, linking problems to critical perspectives.
Implementation of the Court Records Management System in the delivery of justice at the Gaborone Magisterial District, Botswana
Authors: Mosweu Tshepho Lydia , Kenosi Lekoko 
Published: October 2018

Purpose
The purpose of this study is to assess whether the implementation of the electronic Court Records Management System (CRMS) at the Gaborone Magisterial District, Botswana, brought improvements in the delivery of justice as expected in the management of case file records.

Design/methodology/approach
Principally, a quantitative approach utilizing a research survey design, supplemented by a qualitative approach was used in this study.

Findings
The CRMS implementation led to improvements in case file management at the Gaborone Magisterial District; case files were successfully captured into the system; retrieval of case files became easier; and incidents of lost and misplaced case files went down significantly. Challenges included shortcomings related to the security of digital case files, digital records preservation and disposition, records appraisal, training, inadequate bandwidth and shortage of computers, as well as inadequate archives and records management standards and guidelines.

Research limitations/implications
The findings of the study are limited to the case study and cannot be generalized to other organizations.

Practical implications
The findings should aid future implementation of court records management systems in the judiciary specifically and the public sector in general in Africa. Lessons learnt can enable the avoidance of pitfalls experienced in the implementation of CRMS by other courts.

Originality/value
This paper provides empirical evidence from an original study.