bluuebunny/crossref_metadata_2025_split huggingface dataset:
The use and continuance use of social media applications by small and medium enterprises in Kuwait
Authors: Alzougool Basil 
Published: May 2019

Purpose
The purpose of this study is to explore the use and continued intention to use six social media applications (SMAs) (i.e., Facebook, Twitter, YouTube, LinkedIn, Skype and Instagram) by small- and medium-sized enterprises (SMEs) in Kuwait.

Design/methodology/approach
A survey of 357 SMEs in Kuwait was conducted to achieve the study objectives.

Findings
The study results showed that SMEs mostly used application was Facebook (by more than three quarters of the SMEs), and the least used one was LinkedIn (by around 6 per cent of the SMEs). Also, approximately third of the SMEs used YouTube, Instagram and Twitter. Of those, more than one third used these applications daily. The study also found that both gaining popularity and enjoyment were the main motivations for using all six applications by SMEs. Moreover, the study found that the applications were mostly used for information, communication and marketing.

Research limitations/implications
SMEs used and have continued intention to use SMAs for their enjoyment and usefulness, because other SMEs use them and because of their complementarity. In light of the results, several recommendations were suggested to increase the use and continued intention to use SMAs by SMEs in Kuwait. For academics, it may give them an idea of the extent to which SMEs use SMAs in doing work activities, which they can use as a starting point to investigate other factors that might influence the use SMAs by SMEs.

Practical implications
For practitioners especially SMEs owners and managers, it may help to encourage them to use the SMAs and to raise their awareness of the benefits of these applications to their work.

Social implications
The findings generally suggest that SMEs need ongoing support from the government, industry or any bodies that are interested in the development of SMEs. This support includes providing a more comprehensive view about SMAs such as raising the awareness of SMEs about the potential benefits of some of these applications such as YouTube, Skype and LinkedIn and conducting training courses that help SMEs to set up rules, procedures and strategies on how to use these various applications.

Originality/value
SMAs have a number of characteristics that make it a suitable option for doing SMEs’ work activities. Therefore, SMAs could provide SMEs with opportunities for interaction and communication with customers and suppliers. Although the literature describes the different aspects of these applications and their potential benefits for people in general and industry in particular, little research has attempted to explore the actual use of these applications especially by SMEs in developing countries in general and in Kuwait in particular.
A predictive policy model to forecast outcomes of drug development in developing countries
Authors: Siagian Ria Christine , Besral Besral , Achadi Anhari , Ayuningtyas Dumilah 
Published: May 2019

Purpose
The World Health Organization has pointed out that the majority of developing countries currently rely on imported drugs, in spite of the fact that there is potential for them to produce their own drugs. The purpose of this paper is to present a framework as an innovation policy model that can strategically predict the outcome of drug development investment in developing countries.

Design/methodology/approach
In order to explore a model relevant to the policy-making process, the literature was systematically reviewed with a focus on the impact of policy changes on drug development in developing countries.

Findings
An innovation policy model consists of the relational influences of contextual variables of pharma capabilities, innovation incentives and political factors affecting drug development in developing countries, derived from a dissenting policy-making perspective. This was built to test two hypotheses of a positive relationship between the above variables; and a perspectives gap between the pharmaceutical companies and the policymakers. These hypotheses address issues related to the lack of drug development in developing countries.

Research limitations/implications
This paper presents a conceptual framework for the evaluation and provides examples of its use, but it is currently at a relatively early stage of research. Further work is currently underway and will later be presented to the same journal.

Social implications
Domestic drug development in developing countries needs to be feasible in order to ensure drug security. This predictive policy model provides a comprehensive approach to health policy reforms to examine innovation strategies.

Originality/value
This model includes measures to explore whether pharma capabilities, innovation incentives and/or political factors have an effect on domestic drug development in developing countries. It bridges the policy implementation’s operational process between pharmaceutical companies and policymakers.
Novel and practical idea generation
Authors: Ko Chih-Huei , Wu Sou-Chin , Chen Chien-Yu 
Published: May 2019

PurposeNumerous studies have examined individual attitudes and behaviors in both face-to-face (FTF) communication and computer-mediated communication (CMC). However, little research has focused on differences between FTF communication and CMC with respect to idea generation for new product development or on the role of their individual characteristics. Thus, the purpose of this study is to examine the influences of FTF, CMC and brand knowledge on idea generation.Design/methodology/approachThis study conducted a 4 × 2 quasi-experimental design to examine the effects of four types of interactive groups (low and high level of FTF × low and high level of CMC) and brand knowledge (low and high) on novel and practical idea generation. Data from168 members of the Mondeo Motor Club in Taiwan were assessed.FindingsParticipants with more FTF interaction were more likely to generate novelty ideas than practicality ideas. In addition, participants with high brand knowledge produced more novel and practical ideas compared with participants with low brand knowledge. However, the empirical findings did not support the moderating role of brand knowledge in the relationship between interactive behaviors and idea generations.Research limitations/implicationsThe results of this study are relevant for facilitating the “novelty” and “practicality” ideas in virtual brand communities. However, this research examined a single community, which may limit the generalizability of its results to other virtual communities.Originality/valueFew studies have focused on online idea generation from a consumer-to-consumer (C2C) interaction perspective. The results of this study can assist marketers to understand how C2C interactive behaviors differentiate the “novelty” and “practicality” ideas.
A cross-sectional evaluation of opt-in testing for sexually transmitted and blood-borne infections in three Canadian provincial correctional facilities: a missed opportunity for public health?
Authors: Gratrix Jennifer , Smyczek Petra , Bertholet Lindsay , Lee M.C. , Pyne Diane , Woods Dan , Courtney Keith , Ahmed Rabia 
Published: May 2019

PurposeIncarceration provides an opportunity for screening and treatment of sexually transmitted and blood-borne infections (STBBIs) in high-risk groups. The purpose of this paper is to determine positivity rates of STBBI screening within correctional facilities using opt-in strategies and estimate the proportion of admissions tested.Design/methodology/approachA cross-sectional, retrospective review of testing data from January 2012 to August 2015 from three provincial correctional facilities located in Alberta, Canada was completed. Analysis variables included STBBI, gender, facility, collection year and age. STBBI-stratified analysis was performed to identify correlates for positivity using univariate and logistic regressions.FindingsOverall prevalence of chlamydia was 11.2 percent and gonorrhea was 3.5 percent; correlates for both were younger age and facility type. The syphilis prevalence rate was 3.2 percent; correlates included being female, older age, adult facilities, with later years being protective. In total, 14 (0.3 percent) newly diagnosed HIV cases were found, prevalence increased with age. HBV prevalence was 1.7 percent with no significant correlations. Nearly one-tenth (n=422) of those screened for HCV antibody were positive; all variables were significantly correlated. Overall estimates of the proportion of admissions tested by STBBI were low and ranged from 4.8 to 16.1 percent.Originality/valueThis study found high rates of STBBI in correctional facilities and showed that only a small proportion of the population was tested using an opt-in strategy. Shifting to an “opt-out” strategy may be warranted.
ARTQUAL
Authors: Ijadi Maghsoodi Abteen , Saghaei Abbas , Hafezalkotob Ashkan 
Published: May 2019

Purpose
The purpose of this paper is to formulate and validate a measurement model to evaluate the service quality of cultural centers. This study aims to expand the domain of service quality measurement models by extending the SERVQUAL model to an alternative measurement tool called the ARTQUAL model based on three different preferences and scenarios including concert halls, theater halls and art galleries.

Design/methodology/approach
The data were collected from 15 cultural centers. Structural equation modeling (SEM) was utilized in the current research to study the association between aesthetic environments and service quality. An exploratory factor analysis took place to formulate the fundamentals of the measurement model. The validation process is based on a hybrid framework integrating the covariance-based SEM along with the partial least square technique to present a robust validity of the ARTQUAL model. Ultimately, an extensive managerial analysis has been established to show the practicality of the ARTQUAL model.

Findings
This study provides empirical evidence that the ARTQUAL instrument is proven to be valid, reliable and appropriate to evaluate the service quality of cultural centers. Based on the real-world managerial analysis, the ARTQUAL model showed a significant practicality in quality evaluation of aesthetic environments.

Research limitations/implications
One of the most important limitations of quantitative studies, based on aesthetic features, is the cultural preferences. This limitation is due to the nature of cultural preferences and partialities applied in different countries based on the definition of quality involving aesthetic aspects such as age, sex and culture. Meanwhile, the findings of this study can guide the service management experts to better understand and improve customers’ perceptions and orientations of service quality in aesthetic environments.

Originality/value
This paper presents a novel service quality measurement model in order to evaluate the service quality of cultural centers. The originality of the current study is not merely limited to the suggestion of a new quality measurement model, a hybrid statistical validation framework has been provided as well. Therefore, this study provides valuable guidelines to both practitioners and academics to enhance the quality of service measurements in cultural centers.
Dynamic analysis of swivel construction method under multi-variable coupling effects
Authors: Jiawei Wang , Quansheng Sun 
Published: May 2019

Purpose
Swivel construction is a new bridge construction method, which can minimize the impact on railway and highway traffic. Previous studies were based on single factor and static analysis, which cannot reflect the real state of structures. The purpose of this paper is to establish a dynamic model of the structure and to analyze the situation under multi-variable coupling effects to accurately simulate the real state of the structure.

Design/methodology/approach
Finite element software ANSYS was used to establish dynamic model of turntable structure and then to analyze the effects of multiple factors on total stress, friction stress and slipping distance of the turntable structure.

Findings
It is concluded that the unbalanced weight and radius of spherical hinges have great influence on the turntable structure, so the design should be strictly considered. Friction stress and angular acceleration have little effect on the turntable structure.

Originality/value
This paper provides simulation of the whole process of swivel construction method. Whereas previous studies focused on static analysis, this paper focuses on the dynamic analysis of swivel construction method. The mechanics of the swivel structure under multiple factors was analyzed. According to the analysis results, the design parameters of the turntable structure are optimized.
Political participation in global accounting standard-setting
Authors: Miyauch Toshitake , Sanada Masatsugu 
Published: May 2019

Purpose
This study aims to examine constituents’ political participation in the establishment of an Accounting Standards Advisory Forum (ASAF).

Design/methodology/approach
Based on a literature review, three hypotheses regarding political participation in global accounting standard-setting are constructed: regional disparity, professional dominance and financialization. These hypotheses are tested through a content and narrative analysis of the comment letters on the establishment of the ASAF.

Findings
Consistent with the regional-disparity hypothesis, neither Anglo–Saxon nor European Union countries were active advocates or positive supporters of ASAF’s establishment. However, no evidence supporting the professional and financialization hypotheses was found. Narrative analysis suggests a divergence of opinion among vested-interest groups in the International Accounting Standards Board (IASB), emerging nations and other groups, rather than the traditional conflicts between Anglo–Saxon and European countries. This suggests the possibility of a future-destabilizing factor in global standard-setting.

Originality/value
By discussing the IASB’s organizational and strategic changes and the constituents’ responses, this study describes the IASB’s organizational dynamics: how various stakeholders react to each other. Although prior studies primarily focused on comment letters regarding the contents of an accounting standard or the standard itself, this study examines such letters considering the size and composition of, and membership in, the ASAF, an organization within the IFRS Foundation (IFRSF). Therefore, the study reflects constituents’ opinions regarding their participation in the IFRSF/IASB more directly.
Agile performance measurement system development: an answer to the need for adaptability?
Authors: Stormi Kati Tuulikki , Laine Teemu , Korhonen Tuomas 
Published: May 2019

Purpose
The purpose of this study is to reflect upon the feasibility of agile methodologies, Scrum in particular, to supplement the procedural design and implementation of performance measurement systems (PMS).

Design/methodology/approach
The study is an interventionist case study that applied agile methodologies in the PMS development. Researchers actively participated in the PMS development, e.g. researchers designed some of the performance measurement prototypes in order to facilitate the agile development.

Findings
The study outlines an agile approach suitable for PMS development. The paper answers the topical needs for adaptability and agility in management accounting, by applying agile methodologies into PMS development. PMS development does not take place only as a project or process that systematically progresses from the measure selection to measure implementation. Instead, as the requirements for the PMS change during the development project, management may reject some measures and new measures emerge as the understanding about changing situations increase. Agile methodologies are a methodological way to respond to the inevitable change and to enhance management accounting adaptability.

Research limitations/implications
This study contributes to the PMS literature by proposing that agile development methodologies can advance organizational features that increase management accounting adaptability. As a result, the study proposes a new approach for PMS development to supplement existing ones. Agile methodologies are especially suitable for extending the PMS in new, yet relatively immature areas of performance measurement. The new approach applies Scrum principles in PMS development. By drawing from the theories of performance measurement (system) development and enabling PMS, the paper furthers academic understanding about agile development of accounting information systems.

Practical implications
Companies can use the proposed approach in PMS development, particularly after the initial system implementation in redesigning the system. The approach may increase the PMS impact in organizations and prevent PMS implementation failures.

Originality/value
The paper identifies the potential of using agile methodologies to enhance PMS adaptability and provides preliminary evidence of the potential of such approach in supplementing processual PMS development frameworks.
The role of business analytics in the controllers and management accountants’ competence profiles
Authors: Oesterreich Thuy Duong , Teuteberg Frank 
Published: May 2019

PurposeIn recent years, the rise of big data has led to an obvious shift in the competence profile expected from the controller and management accountant (MA). Among others, business analytics competences and information technology skills are considered a “must have” capability for the controlling and MA profession. As it still remains unclear if these requirements can be fulfilled by today’s employees, the purpose of this study is to examine the supply of business analytics competences in the current competence profiles of controlling professionals in an attempt to answer the question whether or not a skills gap exists.Design/methodology/approachBased on a set of 2,331 member profiles of German controlling professionals extracted from the business social network XING, a text analytics approach is conducted to discover patterns out of the semi-structured data. In doing so, the second purpose of this study is to encourage researchers and practitioners to integrate and advance big data analytics as a method of inquiry into their research process.FindingsApart from the mediating role of gender, company size and other variables, the results indicate that the current competence profiles of the controller do not comply with the recent requirements towards business analytics competences. However, the answer to the question whether a skills gap exist must be made cautiously by taking into account the specific organizational context such as level of IT adoption or the degree of job specialization.Research limitations/implicationsGuided by the resource-based view of the firm, organizational theory and social cognitive theory, an explanatory model is developed that helps to explain the apparent skills gap, and thus, to enhance the understanding towards the rationales behind the observed findings. One major limitation to be mentioned is that the data sample integrated into this study is restricted to member profiles of German controlling professionals from foremost large companies.Originality/valueThe insights provided in this study extend the ongoing debate in accounting literature and business media on the skills changes of the controlling and MA profession in the big data era. The originality of this study lies in its explicit attempt to integrate recent advances in data analytics to explore the self-reported competence supplies of controlling professionals based on a comprehensive set of semi-structured data. A theoretically founded explanatory model is proposed that integrates empirically validated findings from extant research across various disciplines.
Screen size effects in online data collections
Authors: Söderlund Magnus , Colliander Jonas , Szugalski Stefan 
Published: May 2019

Purpose
This paper aims to examine if the response device (smartphone vs computer) used by participants in online data collections affects their responses. The screens of smartphones and computers differ in size, and the main hypothesis here is that screen size is likely to be influential when stimuli with aesthetic qualities are shown on the screen.

Design/methodology/approach
Two experiments, in which pictures of food items were used as stimuli, were conducted. In each experiment, the screen size of the participants’ devices used for the responses was a measured factor.

Findings
Participants with large screen devices responded with a higher level of (a) positive emotions and (b) attractiveness perceptions than participants with small screen devices.

Practical implications
The results highlight that the participant’s device can be a confounding factor in research projects comprising online data collections. Screen size thereby represents an additional factor calling for caution in the “exodus to cyberspace” that characterizes many contemporary researchers’ data collection activities.

Originality/value
When data are collected online, participants’ can use devices that differ in terms of screen size (e.g. smartphones, tablets and computers), but the impact of this factor on consumer behavior-related response variables has hitherto not been examined in existing research.
Career success – the perception of Open Distance Learning library middle managers
Authors: Raubenheimer Janette , Ngulube Patrick 
Published: May 2019

PurposeThe purpose of this paper is to gain original evidence of the perception of Open Distance Learning (ODL) library middle managers towards the meaning of career success from the perspective of the individual.Design/methodology/approachThis quantitative research study was conducted with the help of a survey questionnaire designed by the first researcher.FindingsResults revealed that career success no longer only relates to criteria such as the hierarchical position or progression through high ratings obtained during performance appraisal. A high premium is placed by ODL library middle managers on other success criteria identified in the literature, such as the positive effect of their work on the institution, success achieved through a focus on work life and home life balance and personal recognition due to competence.Research limitations/implicationsThe research findings presented in this paper form an important part of a comprehensive study on ODL library middle management development but is limited to the only ODL library in South Africa.Practical implicationsThe paper provides current perceptions of ODL library middle managers to be considered during career path planning.Originality/valueThe paper provides the first findings of an overview of the perception of South African ODL library middle managers towards the meaning of career success. The study is timely as the number of ODL institutions is growing. The target population to benefit from this study is ODL library practitioners.