bluuebunny/crossref_metadata_2025_split huggingface dataset:
Using text and image mining to study how actor engagement creates value in the sharing economy
Authors: Barari Mojtaba , Ross Mitchell , Quach Sara , Surachartkumtonkun Jiraporn 
Published: August 2024

Purpose
This paper aims to explore the concept of “actor engagement” within the context of the sharing economy, a novel and dynamic business model. Specifically, it investigates the formation of actor engagement and its relationship with value creation within this business model.

Design/methodology/approach
Drawing on Storbacka et al. (2016)actor engagement framework and service-dominant logic service ecosystem model, unstructured data (text and images) from the Airbnb platform in seven countries and text- and image-mining techniques such as machine learning are used to measure the research variables and test the model by PLS-SEM.

Findings
The results indicate that affective engagement has a more significant impact on behavioural engagement than cognitive engagement for multidimensional actor engagement. Service providers’ engagement – directly, and through customer engagement – influences value creation for service providers (i.e. performance). Moreover, national-level moderator (i.e. economic, competitiveness, technology, social and political factors) plays a significant moderating role in our model.

Research limitations/implications
This study encourages future research to explore how actor engagement leads to value creation for all actors on the different sharing economy platforms.

Practical implications
The findings provide practical insights for service providers to engage their customers and platform managers, especially in an international context, on managing their relationships with both customers and service providers in different countries.

Originality/value
This study advances the current literature on actor engagement and its role in value creation by providing a better understanding of the role of the national context in this process through unstructured data analysis.
Mediating role of capabilities in organisational agility-performance relationship in J&K, India
Authors: Chahal Hardeep , Gupta Aiyushi 
Published: August 2024

PurposeThis study examines the impact of organisational agility on the performance of higher education institutions. It also aims to explore the mediating role of various capabilities, namely, service innovation, technology capability, learning capability, and collaborative knowledge creation, in the agility-performance relationship.Design/methodology/approachThe sample of this study includes teaching staff of two prominent state universities of J&K, India. The study employs Exploratory Factor Analysis (EFA) and Structured Equation Modelling (SEM) for scale purification and hypotheses testing.FindingsThe results show that organisational agility positively influences performance of higher education institutions. Capabilities, namely, service innovation, technology capability, learning capability and collaborative knowledge creation, partially mediate the organisational agility-performance relationship.Research limitations/implicationsThe sample comprises teaching staff of two established universities of J&K, India.Practical implicationsFor sustenance in the turbulent environment, higher educational institutions should employ practices like regular modification of academic programs, increasing the speed of logistics activities, investing in high-ended software and hardware facilities, and developing an open environment for the exchange of ideas by employees. Policy formulation should encourage adopting agile practices in higher education institutions for enhanced performance.Originality/valueThis paper focuses specifically on organisational agility and its impact on the performance of higher educational institutions. The study contributes to the agility literature by testing the mediating roles of service innovation, technology capability, learning capability and collaborative knowledge creation collectively in the relationship between organisational agility and performance, concluding that all these capabilities except service innovation enhance the effect of organisational agility on performance.
The techno-ties that bind: how transaction-specific investment, trust and adaptive collaboration influence performance in e-commerce consortium blockchain
Authors: Badi Sulafa 
Published: August 2024

Purpose Blockchains used by e-commerce consortia are a novel form of governance that facilitates coordination and collaboration among the numerous organisations that comprise e-commerce supply chains. Despite the increasing prevalence of consortium blockchain networks for e-commerce, there is a limited understanding of the economic and social dynamics that influence the behaviour of blockchain consortium members. By utilising transaction cost theory and social exchange theory, this research investigates the interplay between blockchain transaction-specific investment (BTSI), trust, adaptive collaboration (ADC) and the overall performance of supply chains in consortium blockchainsDesign/methodology/approach A quantitative research approach was employed to collect data from a representative sample of blockchain organisations affiliated with e-commerce consortium blockchains worldwide. Following this, the data obtained from 361 participants were analysed using descriptive and inferential statistics.Findings The results of our study indicate that BTSI has a substantial impact on trust. Furthermore, trust plays a pivotal role in shaping ADC, and ADC, in turn, acts as a mediator in the relationship between trust and performance outcomes.Originality/value This study underlines these economic and social dynamics in the evolving context of consortium blockchain networks, offering insights into their significance within a technology-driven environment.
Meta-analysis of association between Just-in-Time system and firm performance: moderating effects of National Culture differences
Authors: Prashar Anupama 
Published: August 2024

PurposeThe effectiveness of the Just-in-Time (JIT) production system in non-Japanese contexts is a topic of diverse findings. This study conducts a meta-analysis of empirical research on JIT and its relationship with performance, focusing on studies published since 1995. Additionally, it examines the moderating influence of National Culture (NC) values on JIT outcomes.Design/methodology/approachA total of 59 empirical studies with 211 effects and 17,008 observations from 18 countries are meta-analyzed. A meta-regression using hierarchical linear modeling (HLM) is performed to explore how four dimensions of National Culture (NC) moderate the impact. (viz. institutional collectivism, uncertainty avoidance future orientation, and power distance,) based on the Global Leadership and Organizational Behavior Effectiveness (GLOBE) culture model.FindingsThe meta-analysis results show that improved production efficiency, product quality and reduced wastes achieved through JIT deployments translate into the overall performance of organizations. The meta-regression results shed light on how local cultures influence the effectiveness of JIT across different countries.Originality/valueThe findings of meta-analysis have implications for multinational manufacturers in realizing efficacy of JIT. The research adds to the international operations management literature by examining how NC values influence strategies and decisions in operations management.
Exploring the impact of forced teleworking on counterproductive work behavior: the role of event strength and work-family conflict
Authors: Liang Yuan , Wu Tung-Ju , Lin Weipeng 
Published: August 2024

PurposeMost employees are forced to telework due to the COVID-19 pandemic, which brings novel, disruptive, and critical challenges both in work and life. Based on event system theory and equity theory, this research explores how and when forced teleworking event strength (i.e. novelty, disruption, and criticality) affects employees’ work and life-related outcomes.Design/methodology/approachWe conducted two studies to test the hypothesized moderated mediation model (Study 1: an experiment survey, N = 141; Study 2: a time-lagged survey, N = 243) with employees forced to telework from China.FindingsThe results largely support our hypotheses. Study 1 indicates that the manipulation of forced teleworking event strength (high vs low) is effective, and the main effect of forced teleworking event strength on work-family conflict is significant. Moreover, Study 2 shows that work-family conflict mediates the relationship between forced teleworking event strength (i.e. novelty, disruption, and criticality) and counterproductive work behavior (CWB). Furthermore, perceived overqualification positively moderates the relationship between work-family conflict and CWB. In detail, the relationship between work-family conflict and CWB becomes stronger when perceived overqualification is higher.Originality/valueThis research provides a new perspective on how forced teleworking event strength impacts CWB and advances the literature on the relevant theories.
Corporate culture's influence on the transparency of financial reporting in Iran: an in-depth analysis of readability and tone
Authors: Rajabalizadeh Javad 
Published: August 2024

PurposeThis study investigates the influence of corporate culture on financial reporting transparency within Iranian firms.Design/methodology/approachLeveraging a dataset of 1,480 firm-year observations from the Tehran Stock Exchange spanning from 2013 to 2022, the study employs text mining to quantify linguistic features of corporate culture and transparency, specifically readability and tone, within annual financial statements and Management Discussion and Analysis (MD&A) reports.FindingsOur results confirm a positive and significant relationship between corporate culture and financial reporting transparency. The distinct dimensions of corporate culture — Creativity, Competition, Control, and Collaboration — each uniquely enhance financial transparency. Robustness tests including firm fixed-effects, entropy balancing, Generalized Method of Moments (GMM), and Propensity Score Matching (PSM) validate the profound influence of corporate culture on transparency. Additionally, our analysis shows that corporate culture significantly affects the disclosure of business, operational, and financial risks, with varying impacts across risk categories. Cross-sectional analysis further reveals how the impact of corporate culture on transparency varies significantly across different industries and firm sizes.Research limitations/implicationsThe study’s scope, while focused on Iran, opens avenues for comparative research in different cultural and regulatory environments. Its reliance on text mining could be complemented by qualitative methods to capture more nuanced linguistic subtleties.Practical implicationsFindings underscore the strategic importance of cultivating a transparent corporate culture for enhancing financial reporting practices and stakeholder trust, particularly in emerging economies with similar dynamics to Iran.Originality/valueThis research is pioneering in its quantitative analysis of the textual features of corporate culture and its impact on transparency within Iranian corporate reports, integrating foundational theoretical perspectives with empirical evidence.
Financial viability decision rules in residual valuation method of property development appraisal: case study of London, England
Authors: Abdulai Raymond Talinbe 
Published: August 2024

Purpose
An appraisal is normally conducted to determine financial viability of property development projects for several purposes. The residual valuation method is normally used to appraise such projects and the purpose of the paper is to examine its financial viability decision rules (FVDRs) used by practitioners.

Design/methodology/approach
The qualitative research approach was adopted based on the case study strategy of enquiry where 48 development appraisal reports from 37 Royal Institution of Chartered Surveyors registered firms in London were accessed from the internet and critically reviewed.

Findings
Site-specific and area-wide development appraisals for planning purposes dominated the reports. Five FVDRs were identified. A development project is financially viable if: (i) computed residual profit expressed as a percentage return is equal to or greater than a determined market benchmark risk-adjusted return; (ii) computed residual profit expressed as a percentage return is positive; (iii) calculated residual land value is greater than open market land value or benchmark land value; (iv) computed residual land value is positive; and (v) there is a surplus when appraisal cost variables including land costs plus allowance for developer’s profit are deducted from gross development value. In some reports, it was discovered some appraisal cost variables were excluded whilst others were inappropriately treated.

Practical implications
The first and third FVDRs are reasonable whilst the remaining are fraught with problems and using them can make development projects that are financially unviable to be viable. Also, excluding relevant cost variables and treating some inappropriately understate the appraisal cost component resulting in incorrect financial viability outcomes. These can lead to wrong recommendations about financial viability being proffered that negatively affect the practitioners’ clientele. The dominance of development appraisals for planning purposes shows the important role development appraisals continue to play in the English planning system.

Originality/value
To the best of the author’s knowledge, it is the first time FVDRs in development appraisals have been systematically investigated in England with resultant new empirical findings and arguments.
Fair value and investment property in accounting literature: a review
Authors: Khelil Imen , Khlif Hichem 
Published: August 2024

Purpose
This study aims to provide a timely review concerning the determinants and economic consequences of fair value reporting in real estate industry, as these topics have been gaining momentum in accounting literature recently.

Design/methodology/approach
Diverse editorial sources (e.g. Elsevier, Emerald, Meridian Allenpress, Springer, Sage, Taylor & Francis and Wiley-Blackwell) were consulted to identify relevant studies for this review. Keywords used to collect studies include “fair value” and “IAS 40” or “investment property” and “fair value or “fair value and real estate.” This search yields 33 studies published between 2009 and 2023.

Findings
The synthesis of reviewed papers suggests that studies were mainly conducted in the European countries after the mandatory adoption of international financial reporting standards (IFRS) in 2005 and the Australian setting. The first stream of research deals with the choice of fair value approach. Reported empirical findings suggest that corporate size and market-to-book ratio are negatively associated with fair value choice, whereas ownership dispersion increases the likelihood of choosing fair value approach. The empirical evidence concerning the determinants of fair value magnitude suggests the type of appraiser represents a key predictor of the extent of fair value use. The second stream of research examines the impact of fair value reporting in real estate industry. Findings suggest that empirical evidence is still limited with respect to creditors, managers and financial analysts; fair value reporting is generally associated with higher level of value relevance for investors; and the use of Level 3 inputs in fair value estimates for investment properties is associated with high degree of estimation uncertainty for external auditors leading to increased audit risk and fees.

Practical implications
With respect to regulators, this review emphasizes that the beneficial impacts of fair value reporting are linked to institutional characteristics (e.g. legal system, the degree of market development), the reliability concerns regarding fair value estimates and the independence of appraiser. Because real estate industry is generally characterized by the lack of active market, regulators may adopt regulations requiring the independence external appraiser.

Originality/value
This literature review represents a historical record and an introduction for accounting scholars, in emerging economies and other settings, where fair value accounting has gained wide acceptance among the investment community. It also offers guidance for future research avenues.
The failure mode and effect analysis of Islamic banking product marketing in Indonesia
Authors: Darmawan Darmawan 
Published: August 2024

Purpose
This study aims to use a risk management approach to analyze the factors influencing the marketing failure of Islamic banking products in Indonesia.

Design/methodology/approach
Data were collected from respondents to be involved in the risk assessment of failure based on the criteria of severity score, likelihood of occurrence and detection ability of employees. The dominant factors were grouped into the number of new customers and transaction value categories. The failure mode and effect analysis (FMEA) method was used to identify the highest risk dominant factors.

Findings
The study results show critical factors and prioritized for immediate improvement. The number of new customers can be identified based on the following factors: occupation of prospective customers; income level of prospective customers; the lifestyle of the prospective customer. Transaction value can be identified based on the following factors: total balance; the level of convenience in transactions; turnover of funds; profitability; and risk management.

Practical implications
The Islamic banking industry in Indonesia needs to consider the importance of suitability: target market with the products offered, considering the income level of customers with suitable products, the level of profit sharing expected by consumers, improving customer education about Islamic banking products, the capabilities of financing staff and staff capabilities on risk management in Islamic banking products and services.

Originality/value
To the best of the author’s knowledge, this research is the first to apply FMEA in analysing marketing failures of Islamic banking products and services.
The impact of buying external technology on employment and air quality: an empirical approach in Vietnamese manufacturing SMEs
Authors: Nguyen Phuong Thi , Le Cuong Quoc 
Published: August 2024

Purpose
The purpose of this paper is to evaluate the current situation of buying external technology in Vietnamese manufacturing small and medium enterprises (SMEs) from 2013 to 2018. This paper also aims to examine the effect of buying technology on employment and environmental quality in Vietnam.

Design/methodology/approach
External technology purchase and its impact on employment and environmental quality are taken from the Vietnam annual enterprise survey and the using technology in production survey from 2013 to 2018. The estimation is based on a feasible generalized least squares method.

Findings
This study finds that external technology purchase in manufacturing SMEs increases the employment rate in the industries. External technology purchase in Vietnamese manufacturing SMEs also increases the level of environmental pollution. This is a negative side of purchasing technology for production because if the technology used is old, outdated and of poor quality, it will increase environmental pollution. In addition, the growth in employment increases air pollution. This shows that purchasing advanced technology selectively helps to increase the employment rate in Vietnamese manufacturing sector, which is followed by a positive impact on environmental quality.

Research limitations/implications
The limitation of this study is that the research period was only investigated from 2013 to 2018 because the General Statistics Office of Vietnam no longer surveys the dataset about using technology in production surveys after 2018. This study has been conducted at the firm level, so results cannot be easily extended to the macroeconomic level, also taking into account the data limitations in terms of sector coverage.

Practical implications
This paper provides necessary policy recommendations for the government and manufacturing SMEs to solve negative technology issues related to the labour market and air quality in Vietnam. The results are expected to help policymakers in Vietnam propose appropriate national science and technology programmes towards sustainable development in the coming decades.

Originality/value
This paper focuses on assessing the effects of buying external technology by Vietnamese small and medium-sized manufacturing enterprises on employment and air quality.
Short breaks and micro vacations: scale development and validation of micro vacation motivation
Authors: Shen Huawen , Hu Yi 
Published: August 2024

Purpose
In view of the rapid growth of micro vacation trend in post-pandemic era, this study aims to identify the underlying motivational factors for micro vacation by developing and validating a measurement scale, while explore the influence of micro vacation motivation on travel intention.

Design/methodology/approach
This research adopts mixed methods. Nine dimensions with 38 items are initially yielded through extensive literature review and in-depth interview (n = 22). Expert panel review filters the scale into eight dimensions with 35 items. Principal component analysis (n = 376) purifies the measures into a 35-item and seven-dimension scale, further confirmed by confirmatory factor analysis (n = 616). Nomological validity test (n = 694) proved the positive effect of micro vacation motivation on travel intention.

Findings
The results present a measurement scale of micro vacation motivation and reveals its seven dimensions: self-presentation, spiritual satisfaction, bonding, convenience, sense of rituals, place attachment and perceived risk. All the motivational factors positively influence travel intention for a micro vacation.

Practical implications
Through profound comprehension of micro vacationers’ travel motivation, destination marketers and tourism providers can better design their products based on vacationers’ needs while stimulate potential market’s visiting intention by diverse marketing activities.

Originality/value
This study enriches the literature of micro vacation tourism and deepens the knowledge of travel motivation, filling the research gap of tourists’ motivation in micro vacation market.
The impact of dual alliance on firm green innovation: a moderated mediation effect model
Authors: Feng Xiaobin , Zhu Yan , Yang Jiachen 
Published: August 2024

Purpose
To clarify divergent conclusions on the impact of alliances on green innovation (GI), this study aims to examine the non-linear relationships between dual alliance and GI, as well as the mediation of green knowledge reconstruction (GKR) and the moderation of alliance tie strength.

Design/methodology/approach
Based on the theory of knowledge-based view, a moderated intermediary model is constructed by introducing GKR and alliance tie strength. The hypotheses are validated by using hierarchical regression analysis and bootstrapping method, with questionnaire survey data collected from 316 manufacturing firms in China.

Findings
Empirical results show that both exploratory alliance and exploitative alliance have an inverted U-shaped effect on GI, in which GKR plays a mediating role in the above relationship. Moreover, alliance tie strength weakens the intermediary role of GKR in the relationship between exploratory alliance and GI, whereas it enhances the intermediary role of GKR in the relationship between exploitative alliance and GI.

Originality/value
Findings reveal the non-linear effects of dual alliance on GI and clarify the inconsistent conclusions by proposing the moderated intermediary effect model. Moreover, this research reveals the mechanism of dual alliance on GI through the mediation of GKR and enriches the boundary conditions by integrating the moderating role of alliance tie strength.