bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does IFRS convergence really increase accounting qualities? Emerging market evidence
Authors: Fuad Fuad , Juliarto Agung , Harto Puji 
Published: April 2019

Purpose
This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings persistence.

Design/methodology/approach
It analyzes the hypothesis of accounting quality changes in post-IFRS convergence by using the univariate and multivariate statistics. Particularly, the authors rely on panel data analyses using industrial companies’ data from 2008 until 2014, comprising 3,861 firm-years observations, in Indonesia.

Findings
The results indicate that there is no conclusive evidence that all accounting quality dimensions including accruals quality, earnings smoothing, timely loss recognition and earnings persistence increased in post-IFRS convergence.

Practical implications
The findings of this study may help regulators and standard setters to consider future adoption of IFRS, mostly to figure out the best “formula” to increase the usefulness of accounting information in post-IFRS convergence.

Originality/value
Rather than doing piecemeal work, the current study focuses on IFRS convergence on a broader aspect of accounting quality dimensions. It also focuses on the convergence process of IFRS as an alternative of full adoption, which has been the focus of many research studies.
What kind of firm do you owner-manage? An institutional logics perspective of individuals’ reasons for becoming an entrepreneur
Authors: Basco Rodrigo 
Published: April 2019

PurposeThe purpose of this paper is to compare the post-entry firm behavior of firms owner-managed by entrepreneurs who entered for family-oriented vs opportunity-oriented reasons.Design/methodology/approachUsing the institutional logics perspective, the author argues that firms under the influence of opportunity-oriented or family-oriented owner-managers may differ in their internal practices, purpose, strategies, and performance. The author follows an inductive research methodology strategy by performing multivariate analyses with a sample of 1,733 Chilean firms to explore the preliminary conjectures.FindingsFirms owner-managed by entrepreneurs who entered for a family-oriented reason finance their investment with firm resources, are less dependent on one customer and are willing to put forth less innovation effort than firms owner-managed by entrepreneurs who entered for an opportunity-oriented reason. No differences were found in terms of employee productivity. Additionally, the results show that young firms owner-managed by opportunity-oriented entrepreneurs have higher growth ratios than young firms owner-managed by family-oriented entrepreneurs. Inversely, old firms owner-managed by entrepreneurs who entered for an opportunity-oriented reason grow much less than old firms owner-managed by entrepreneurs who entered for a family-oriented reason.Originality/valueThis paper contributes to the literature at the intersection of family business and entrepreneurship by addressing the calls made by Aldrich and Cliff (2003) and Discua Cruz and Basco (2018) to better understand the family’s influence on entrepreneurship.
The effect of internal controls on financial reporting quality in Iranian family firms
Authors: Lari Dashtbayaz Mahmoud , Salehi Mahdi , Safdel Toktam 
Published: April 2019

PurposeThe purpose of this paper is to investigate the relationship between internal controls weakness and financial reporting quality and the effect of family ownership on the mentioned relationship in Iranian listed firms.Design/methodology/approachIn this way, the authors included the number of 139 firms from 2013 to 2017, of which 28 were family firms. The hypotheses are analyzed based on panel data and means comparison.FindingsThe results illustrated that weakness in internal controls has a significant negative relationship with financial reporting quality. In other words, internal controls weakness decreases the quality of financial reporting quality. Moreover, the results showed that being familial does not affect the aforementioned relationship.Originality/valueConsequently, there is no suitable criteria to distinguish family firms and there is a need to take them into serious consideration because very few studies have been conducted focusing on this issue in Iran, as it is considered an argumentative subject to be discussed in the Iranian market.
Efficacy of Brief Lifestyle Change in conjunction with Dental Care (Brief-LCDC) Programs on glycemic and periodontal status among DM patients
Authors: Saengtipbovorn Saruta 
Published: April 2019

Purpose
A global trend of type 2 diabetes prevalence is rising. Preventing and managing of systemic and dental complications is crucial to decrease negative effects on glycemic control. The purpose of this paper is to estimate the efficacy of Brief Lifestyle Change in conjunction with Dental Care (Brief-LCDC) Programs to decrease glycemic level and improve periodontal status in patients with type 2 diabetes.

Design/methodology/approach
Health Center 54 conducted randomized controlled trial among 192 patients (96 intervention and 96 control) from February to August 2018. Group education for lifestyle modification, individual oral hygiene instruction and lifestyle counseling by motivational interviewing was provided to the intervention group at baseline. Motivation of lifestyle modification every month by multimedia was also provided to the intervention group. The usual program was provided to the control group. At baseline and a six-month follow-up, glycemic level and periodontal status were assessed from participants. Data were analyzed by descriptive statistic, t-test, χ2 test, Fisher’s exact test, Repeated measure ANOVA and multiple linear regression.

Findings
Glycemic level and periodontal status were lower in the intervention group than the control group at the sixth-month followed up with statistical significances. Glycemic level and periodontal status had negatively correlated to intervention group with statistically significant.

Originality/value
Brief-LCDC Program which incorporated lifestyle modification and oral health care had efficacious to decrease glycemic level and improve periodontal status in patients with type 2 diabetes. Early prevention program by Brief-LCDC Program is crucial to prevent dental complications.
How organizational structure and strategic alignment influence new product success
Authors: Hsiao Yung-Chang , Wu Ming-Ho 
Published: April 2019

PurposeThe purpose of this paper is to review and re-examine the role of the organization-level determinants from the perspectives of competence-based views.Design/methodology/approachRegression analysis was used to test the hypotheses in a sample of 80 cases drawn from a population of the top 5,000 Taiwanese firms listed in the yearbook published by the China Credit Information Service Incorporation.FindingsThe empirical results indicate that formalization is positively related to new product performance while decentralization has an inverse U-shaped curvilinear effect on new product performance. Furthermore, the regression findings also indicate that market-oriented strategy negatively moderates the relationship between formalization and new product performance, while technology-oriented strategy positively moderates the curvilinear relationship between decentralization and new product performance.Originality/valueExtant literatures have paid attention to investigating the determinants to the performance of the new product development, but some of the results, such as in the organizational levels, are confusing and mixed. Contrary to previous works, the purpose of this paper is to review and re-examine the role of the organization levels determinants from the perspectives of competence-based view.
How do different types of interorganizational ties matter in technological exploration?
Authors: Su Yu-Shan , Vanhaverbeke Wim 
Published: April 2019

PurposeBoundary-spanning exploration through establishing alliances is an effective strategy to explore technologies beyond local search in innovating firms. The purpose of this paper is to argue that it is useful to make a distinction in boundary-spanning exploration between what a firm learns from its alliance partners (explorative learning from partners (ELP)) and what it learns from other organisations (explorative learning from non-partners (ELN)).Design/methodology/approachThe authors contend that alliances play a role in both types of exploration. More specifically, the authors discern three types of alliances (inside ties, clique-spanning ties and outside ties) based on their rolevis-à-visexisting alliance cliques. Clique members are highly embedded, and breaking out of the cliques through clique-spanning and outside alliances is crucial to improving explorative learning. Thereafter, the authors claim that clique-spanning ties and outside ties have a different effect on ELN and ELP.FindingsThe empirical analysis of the “application specific integrated circuits” industry indicates that inside ties have negligible effects on both types of explorative learning. Clique-spanning ties have a positive effect on ELP, but not on ELN. The reverse is true for outside ties. The results show that research on explorative learning should devote greater attention to the various roles alliance partners and types of alliances play in advancing technological exploration.Originality/valueThe literature only emphasises the learning from partners, focussing mainly on accessing their technology. In sum, alliance partners play different roles in exploration, and their network position influences the role they are able to play.
Combining organizational change management and organizational ambidexterity using data transformation
Authors: Mitra Aditi , Gaur Sanjaya Singh , Giacosa Elisa 
Published: April 2019

PurposeThe purpose of this paper is to propose a practicable data-driven theory for the implementation and management of organizational change by combining the organization ambidexterity research and the organization change management research.Design/methodology/approachThis study is based on the qualitative approach and uses a single case (in-depth investigation approach) study to come up with a data-driven theory, which is usable in the context of organizational change management and organizational ambidexterity (OA). Besides, in-depth interviews of change management practitioners, this study uses various sources of secondary information.FindingsThe study finds that owing to the reactive,ad hoc, and discontinuous nature of change often triggered by external factors or internal crisis within the organization, an organization need to continually engage with the existing data. The outcome must be driven toward preparing for the change through data engagement, implementation and reinforcement. The authors found that in order to be successful it is essential to have a strategy, set-up the right operating model, be clear on the scope of the change management work-stream and continuously monitor the progress through defined milestones and acceptance criteria. For companies targeting to achieve competitive differentiation through ambidexterity, a well-grounded change management program is the key for the success.Originality/valueThe study suggests that there is little work combining organizational change management and OA from a practitioner’s point of view. Accordingly, the authors propose a new data-driven organizational change management theory, which the authors term as the tripod theory for organizational change management. A practitioner’s perspective on the topic using a case study of an insurance company’s data transformation and a framework for structuring the change management program makes a meaningful contribution to the existing literature.
Circular economy in the manufacturing sector: benefits, opportunities and barriers
Authors: Kumar Vikas , Sezersan Ihsan , Garza-Reyes Jose Arturo , Gonzalez Ernesto D.R.S. , AL-Shboul Moh’d Anwer 
Published: April 2019

Purpose
In recent years, circular economy (CE) has come to prominence as an alternative to the classic approach of “make-use-dispose”. How companies can exploit the opportunities of CE to position themselves better are not well articulated in the literature. The purpose of this paper, therefore, is to identify the barriers and opportunities of CE in the manufacturing sector through a socio-political, economic, legal and environmental perspective.

Design/methodology/approach
The study adopts a positivist approach, which is deductive in nature. A survey questionnaire was designed and distributed to manufacturing companies operating in the UK and EU. The study used FAME database and social networking platform LinkedIn to identify manufacturing companies. More than 200+ companies were approached for this study and data collection lasted over two months.

Findings
The study provides a comprehensive review of the CE literature and identifies a number of barriers and opportunities to CE implementation from a socio-political, economic, legal and environmental perspective. The findings highlight key barriers, opportunities and benefits of CE for the manufacturing industries operating in the UK and EU.

Research limitations/implications
The findings are limited to 63 responses from the survey questionnaire distributed to manufacturing companies in the UK and EU. The present study aims to equip manufacturers with necessary understanding of the key opportunities and barriers to address the challenges encountered during the implementation of CE.

Originality/value
This study adds to the limited empirical literature on CE barriers and opportunities to manufacturing organisations operating in the UK and EU. The paper also identifies barriers and opportunities of CE from a socio-political, economic, legal and environmental lens.
Network resource meets organizational agility
Authors: Liu Hsian-Ming , Yang Hsin-Feng 
Published: April 2019

PurposeThe purpose of this paper is to propose that a firm could exploit the ties of interfirm network to access external network resources (NR) to assist its sensing and responding capabilities for the variability of business environment, thereby leading to superior organizational performance.Design/methodology/approachThis study uses the survey data collected from 260 small- and medium-sized enterprises (SMEs) in Taiwan to examine the causal effects of hypotheses testing. By adopting structural equation modeling technology, the direct and mediating effects among the NR, sensing capability (SC), responding capability (RC) and firm performance (FP) are explored.FindingsThe result of this paper shows that a firm’s NR and its organizational capabilities are critical antecedents of FP. Moreover, the mediating testing identifies NR and FP as being mediated by a firm’s organizational agility (OA) and RC.Practical implicationsThe findings of this paper provide practical evidence that a SME could gain benefits and advantages from the joint effect of integrating NR and OA to compete with global conglomerates. Thus, a SME must put more effort into developing and maintaining its interfirm network and then figuring out its effect with its internal agility process in order to surmount unexpected changes, create advantages of the first-mover and innovation activities and boost the FP.Originality/valueThis paper combines external NR and internal OA and offers a practical strategy to a SME, creating a unique competitive advantage for further development in a dynamic business environment.
Collaboration as an enabler for circular economy: a case study of a developing country
Authors: Mishra Jyoti L. , Chiwenga Kudzai Dominic , Ali Khaoula 
Published: April 2019

PurposeThe purpose of this paper is twofold: first, to advance the knowledge of Circular Business Models (BMs) over linear models by focusing on new dynamics which are unique to developing countries and have mostly been overlooked by contemporary literature; and second, to bring to the fore aspects of human-sphere which are currently under-researched in the circular economy (CE) domain. Therefore, the research explores how collaboration can facilitate the transition of a developing country’s economy through the creation of value from circular BMs and human-sphere.Design/methodology/approachTo fulfill the research objectives, the authors apply natural resource-based view (NRBV) theory to an in-depth case study. The authors draw the data from semi-structured interviews and observations in North African manufacturing companies.FindingsIt was found that multi-stakeholder collaboration is pertinent in implementing CE, especially in developing countries. Collaboration between companies, focusing on CE BMs, with other companies/SMEs could lead to technology transfer and organizational learning necessary for resource efficiency (RE) and clean technology (CT) – the basis for CE. The authors propose a model for collaboration as an enabler for CE.Research limitations/implicationsThe analysis found multi-stakeholder collaboration to be an important antecedent to CE implementation in a developing country context. Furthermore, the authors found multinational companies who implement CE BMs generate a beneficial symbiotic relationship with local businesses. These benefits mainly revolve around technology transfer and organizational learning which is necessary for RE and CT – the basis for CE. Therefore, to advance knowledge and practice in this area, the authors propose a model for collaboration as an enabler for CE.Practical implicationsThe authors argue for the importance of collaboration in advancing CE practices which can yield tangible benefits for developing economies.Originality/valueThis paper helps address the lack of theory driven research in CE. The paper is a pioneer in this research field as it proposes a theoretical framework for collaboration in CE drawing on from NRBV.
Transformation of the accounting profession
Authors: Sadler Elmarie , Wessels Jacobus Stephanus 
Published: April 2019

PurposeThe purpose of this paper is to report on the reflective identity work of a white female chartered accountant, scholar and academic manager, regarding the intersectional transformations of gender and race as well as leadership within the South African accounting profession over four decades.Design/methodology/approachThe theoretical lens of intersectionality is applied through an autoethnographic approach. Multiple layers of personal experiences and observations are interpreted through identity work of leadership provided and received. Autoethnographic data are substantiated and contextualised through the researchers’ sense-making, official and scholarly sources.FindingsSustainable transformation of the accounting profession requires a deepened understanding of the interconnections of the personal, structural and systemic areas within unique contexts. Leadership, as provided and received, must be included within the intersectional orientations. Intersectional orientations become then more significant for understanding progressive changes of the demographic profile of the accounting profession not only in South Africa but also in other countries. The transformation interventions aimed at affirming high-quality black African, coloured and female candidates to the South African accounting profession are founded on the principles of social justice. A sustained reframing of the demographic profile of a profession is possible through accelerated and well-funded collaborative transformation interventions enhancing intentional structural changes of the membership pipeline.Research limitations/implicationsThe possible limitations of this study lie in the contextual nature of the material and findings and the lens of the specific theory.Practical implicationsThe understanding of the practice of interventions aiming at transforming the country-specific demographic profile of a scarce skills profession such as the accountancy profession.Originality/valueThe originality of this paper lies in the application of an intersectional theoretical lens that argues for leadership as a dimension alongside age, gender and race in an autoethnographic sense making of the transformation of the South African accounting profession.
Antecedents of consumers’ engagement with brand-related content on social media
Authors: Mishra Aditya Shankar 
Published: April 2019

Purpose
The purpose of this paper is to investigate the effect of brand’s social media marketing efforts and individual’s online social interaction propensity on various levels of consumers’ engagement with brand-related social media content. Additionally, the subsequent effects of consumers’ engagement with brand-related social media content on overall brand equity and purchase intention have also been examined.

Design/methodology/approach
Preliminary studies were conducted to identify brands for the main study. Data for the main study were collected using an online survey administered at the identified brands’ Facebook fan pages. Structural equation modeling was used to test the conceptual model.

Findings
The results found the uniform effect of the social media marketing efforts and individual’s online social interaction propensity on two levels of consumers’ social media engagement, but the effect on third level has been found only from the individual’s online social interaction propensity. Subsequent effects on brand equity and purchase intention were also found varying across the engagement levels.

Research limitations/implications
This study extends previous research by examining the effect of brand’s social media marketing efforts and online social interaction propensity on all the three levels of consumers’ engagement with brand-related content on social media. Also, this study enriches the existing literature by investigating the impact of these three levels of consumers’ engagement on brand’s equity and purchase intention.

Originality/value
Previous research has no evidence of evaluating the effectiveness of social media marketing efforts on the consumers’ engagement with brand-related social media content. Although the effect of general online social interaction propensity on effort and social engagement has been examined in previous research but the effect on consumption, contribution and creation brand-related social media content had not been measured. Additionally, the effect of consumption, contribution and creation on brand equity and purchase intention had not been evaluated.