bluuebunny/crossref_metadata_2025_split huggingface dataset:
Interactive roles of megaproject governance mechanisms and their effects on governance performance
Authors: Luo Lan , Liu Yuyang , Yang Yue , Xie Jianxun , Wu Guangdong 
Published: July 2024

PurposeThis study aims to explore the interaction of “contractual governance – relational governance – governmental governance” mechanisms and proposes hypotheses about the effects of megaproject governance on governance performance from both theoretical and practical perspectives.Design/methodology/approachIn this paper, a megaproject governance model is developed to explain the relationship between governance mechanisms and governance performance. The model is based on related literature and explores the interactions between governance mechanisms and how they work to improve governance performance. The structural equation model (SEM) is adopted to explore the influence path on governance performance for megaprojects.FindingsThe results indicate that: (a) The findings highlight the positive role of project governance mechanisms on governance performance. (b) Contractual governance, relational governance, and governmental governance directly affect governance performance. In addition, contractual governance mediates governance performance through relational governance and governmental governance; governmental governance mediates governance performance through contractual governance and relational governance. (c) Contractual governance, relational governance, and governmental governance play a positive role in governance performance.Research limitations/implicationsGovernmental governance is added to project governance theory and the empirical research method is used to explore the interaction between contractual governance, relational governance, and governmental governance of megaprojects. The SEM is used to systematically explore the paths of megaproject governance mechanisms on governance performance, considering the interactive role of the “contractual governance - relational governance - governmental governance” and the mediating role.Practical implicationsThe study reveals the impact path of multidimensional megaproject governance mechanisms on governance performance. In this paper, the empirical findings can help the project participants by providing a decision-making basis for good governance and references for the governments to promote the construction of a micro-institutional environment for megaprojects.Originality/valueThe contributions of this study are (1) to add an exploration of governmental governance to the existing project governance theory, and (2) to consider the interactions of the “contractual governance – relational governance – governmental governance” mechanisms, and (3) to explore their effects on governance performance, including direct and mediating effects. This study contributes to a comprehensive understanding of megaproject governance by considering governmental governance and the interactions of the three governance mechanisms. Understanding the impact of megaproject governance on governance performance could assist project stakeholders and provide decision guidance for good governance.
Challenges and opportunities for offshore wind energy from global to Indian context: directing future research
Authors: Sajith Shambhu , Aswani R S , Bhatt Mohammad Younus , Kumar Anil 
Published: July 2024

Purpose
The purpose of this study is to identify Offshore Wind Energy (OWE) as a key technology that could drive countries toward achieving climate goals. However, there are multiple challenges that this sector faces.

Design/methodology/approach
This study aims to identify the challenges faced by the sector globally by systematically reviewing the existing literature in global context and portraying it in the Indian context. Factors are identified using content analysis.

Findings
Results suggest high levelized cost of energy as the most discussed challenge for the growth of OWE. Insufficient financial support and policy, initial capital and inadequate technology formed the second, third and fourth most discussed challenges respectively.

Research limitations/implications
To reduce the cost of OWE, the distribution companies in India could adopt feed-in tariffs (FiTs) in the early stages of development and make OWE procurement mandatory. The renewable purchase obligation (RPO) in India is specific to solar and non-solar; policy should accommodate offshore wind-specific RPO targets for each state to reach the 2030 target of 30 GW from OWE.

Practical implications
To the best of the authors’ knowledge, this is the first attempt to study the challenges of OWE development from a global perspective and portray these major challenges in the Indian context and uses content analysis from the existing literature to ascertain the major roadblocks for the development of OWE.

Originality/value
The study identifies the unexplored gap in literature that includes futuristic challenges for OWE from climate change. Future studies can explore the possibilities of forecasting based on climate change scenarios and rank the challenges based on their relevance caused by possible damages.
A validated questionnaire for measuring digitalization as sociocultural change in educational contexts
Authors: Pettersson Fanny , Siljebo Josef , Wolming Simon , Ferry Magnus 
Published: July 2024

PurposeIn the so-called digital age, there is a basic assumption that digitalization entails rapid and dramatic change in schools, education and society. However, a challenge for educational research is to clarify what digitalization precisely means. This paper aims to develop, test, and validate a digital transformation scale (DTS). More specifically, the aim is to validate digitization, digitalization and digital transformation as hierarchical levels of sociocultural learning in school and education by using cultural-historical activity theory (CHAT) as a framework.Design/methodology/approachAn exploratory factor analysis (EFA), with principal-axis factoring as an extraction method, was used to examine the number of factors underlying the data.FindingsResults show that the three dimensions in the DTS questionnaire explain 68% of the variance and that all dimensions show high internal consistency (a >0.87). This means that the internal structure of the DTS corresponded to the internal structure of the theory.Research limitations/implicationsThe results show that the internal structure of the DTS corresponded to the internal structure of the theory and may be used quantitatively to analyze digital transformation in school organizations. However, further research is needed in other contexts and larger samples with the use of confirmatory factor analysis to develop knowledge in this area and the use of DTS.Practical implicationsThis tool and theoretical construction could be used to discuss digital transformation in school and education, both local and in general. Seeing digitalization from a sociocultural perspective makes possible to conceptualize and discuss this as a process ranging from small technology investments on an individual level to digitalization as strategic and organizational development.Originality/valueThis DTS can be used quantitatively to study and analyze digital transformation in educational contexts and provides educational researchers with additional tools to articulate what they mean by digitalization.
Exploring the importance of innovation ambidexterity on performance: insights from NCA and IPMA analysis
Authors: Corchuelo Martínez-Azúa Beatriz , Dias Alvaro , Sama-Berrocal Celia 
Published: July 2024

Purpose
Agribusiness shows a growing degree of competitiveness and innovation. However, the organizational mechanisms that compete for innovation and organizational performance are not sufficiently studied. Thus, this study aims to analyze the influence of market orientation and organizational structure on innovation generated and its influence on market and financial performance in agribusiness firms in Extremadura (Spain).

Design/methodology/approach
A conceptual model was designed and tested. Data were collected from a questionnaire sent to innovative agri-food companies. The analysis of the model methodologically combines partial least square structural equation modelling, necessary condition analysis and importance-performance map analysis.

Findings
The main results reveal that low levels of innovation ambidexterity impact significantly performance but when compared to exploitative innovation, explorative innovation shows a stronger influence on the market and financial performance.

Practical implications
The results are intended to be useful to managers to improve their innovative performance by incorporating new strategies in the market orientation and organizational structure.

Originality/value
The originality of this research lies in the novelty of the proposed mediators, as well as the sector under study. The study expands the knowledge of the influence that market orientation and organizational structure have on the types of innovation (exploitative/explorative).
Innovative approaches to mentoring: preservice teachers’ perceptions of peer mentoring based on a decision simulator
Authors: Lejonberg Eli , Nesje Katrine , Elstad Eyvind , Christophersen Knut-Andreas Abben 
Published: July 2024

PurposeThe study explored how PSTs perceived a learning design, using a decision simulator, a self-reflection guide and a peer mentoring guide as tools to mediate reflections on approaches to the teacher’s role. The individual characteristics of PSTs were also considered, including role clarity, self-efficacy and affective commitment, as predictors of the learning design’s perceived relevance.Design/methodology/approachInformed by earlier research exploring the teacher’s role, a scenario-based simulation was supported by a tool for self-reflection on the results and a peer mentoring tool for the further development of an individual’s teaching role. Using structural equation modelling, the study assessed the statistical strength of the relationships between relevant factors to explore how a decision simulator and associated research-based tools were perceived by preservice teachers (PSTs).FindingsThe results indicate that regardless of PSTs’ individual characteristics, the decision simulator and associated peer mentoring tools have the potential to enhance learning and reflection. Therefore, the proposed approach can facilitate peer mentoring and enhance PSTs’ learning potential.Originality/valueThe paper explores the use of innovative approaches to mentoring by introducing peer mentoring grounded in experiences using a decision simulator.
Green credit and bank’s risk-taking: evidence from China
Authors: Song Jianbo , Cao Wencheng , Shan Yuan George 
Published: July 2024

PurposeThis study uses data from the Chinese banking sector to explore the relationship between green credit and risk-taking in commercial banks. It also examines whether the level of regional green development acts as a moderator regarding this relationship.Design/methodology/approachUsing a dataset composed of annual observations from 57 Chinese commercial banks between 2008 and 2021, this study employs both piecewise and curvilinear models.FindingsOur results indicate that when the scale of green credit is low (<0.164), it increases the risk-taking of commercial banks. Conversely, when the scale of green credit is high (>0.164), it reduces the risk-taking of commercial banks. Moreover, this nonlinear relationship impact exhibits bank heterogeneity. Furthermore, the results show that the level of regional green development and local government policy support negatively moderate the relationship between green credit and commercial bank risk-taking. Furthermore, we find that green credit can directly enhance the net interest margin of commercial banks.Originality/valueThis study is the first to provide evidence of a nonlinear relationship between green credit and risk-taking in commercial banks, and it identifies the significant roles of regional green development level and local government policy support in the Chinese context.
Managerial overconfidence, earnings management and the moderating role of business ethics: evidence from the Stoxx Europe 600
Authors: Marzouki Achref , Ben Amar Anis 
Published: July 2024

Purpose
This paper aims to explore the relationship between CEO overconfidence and earnings management examined by the discretionary accruals and if this relationship is moderated by business ethics.

Design/methodology/approach
Data from a sample of 246 European firms selected from the Stoxx Europe 600 Index between 2010 and 2022 were used to test the model using panel data and multiple regressions. This paper considered the feasible generalized least squares (FGLS) estimation for linear panel data models. A multiple regression model is used to analyze the moderating effect of business ethics on the association between CEO overconfidence and earnings management. For robustness analyses, this paper included the alternative measure of the dependent variable and independent variable.

Findings
Using discretionary accruals as a proxy for earnings management, the empirical results show a positive relationship between CEO overconfidence and earnings management. Furthermore, the results suggest that business ethics negatively moderates the relationship between CEO overconfidence and earnings management.

Practical implications
This paper makes a significant contribution to stakeholders such as investors, financial decision-makers and auditors. It underscores the importance of integrating ethical considerations into corporate governance practices for fostering accountability and transparency. In addition, it highlights the moderating role of business ethics in transforming the positive effect of CEO overconfidence on earnings management into a negative impact. This emphasizes the pivotal role of ethical norms in financial decision-making processes and extends implications to standard setters and policymakers in the regulatory domain.

Originality/value
To the best of the authors’ knowledge, this is the first study to examine the moderating role of business ethics on the relationship between CEO overconfidence and earnings management in the European context. It is also the first study to document that business ethics can reduce the effect of CEOs’ biased behavior and their scope for discretion, thereby reducing the amount of earnings management. This study fills a research gap by extending the existing literature, which generally focuses on the impact of CEO overconfidence and earnings management.
Corporate governance, earnings management and the moderating role of political connections: evidence from the Gulf Co-operation Council countries
Authors: Tessema Abiot Mindaye , Zahir-Ul-Hassan Muhammad Kaleem , Ahmed Ammad 
Published: July 2024

Purpose
The purpose of this study is to examine the influence of corporate governance (CG) mechanisms on earnings management (EM) within the Gulf Co-operation Council (GCC) countries. In addition, the impact of firm’s political connections (PCs) on EM is investigated, as well as whether it moderates the relationship between CG and EM.

Design/methodology/approach
Fixed-effects model is used on a sample of non-financial firms across the GCC countries to test the hypotheses. Moreover, a two-stage least squares method and a propensity score matching procedure are used to mitigate potential reverse causality and sample selection bias.

Findings
This study reveals that CG mechanisms such as board size and board independence are negatively associated with EM, while CEO duality is positively association with EM. In addition, this study shows that institutional ownership and blockholders do not influence EM. Furthermore, PCs are shown to play a moderating role in the relationship between CG and EM. The results of this study are robust to endogeneity testing and to alternative measures of CG.

Research limitations/implications
Because of a lack of data, the authors do not consider additional CG attributes such as tenure, education and age of board members. Future research could explore the impact of these attributes when data becomes available.

Practical implications
This study provides valuable insights for government officials, policymakers, standard-setters, regulators and corporations by presenting new evidence on the relationship among CG, PCs and EM. Moreover, this study underscores that, in the absence of a strong institutional infrastructure and investor protection, relying solely on strong CG and Islamic values and GCC culture may have a limited impact on effective monitoring of opportunistic managerial behaviors.

Originality/value
This study contributes to existing literature with a specific focus on the unique political, legal, institutional, social and cultural setting of the GCC region. Moreover, this study provides new insights that PCs serve as a governance mechanism in mitigating EM because relatively little attention has been given to the impact of PCs in improving accounting outcomes, especially in the context of the GCC region where Islamic ethical norms often shape business practices.
The effects of knowledge sharing, self-efficacy and performance: does initiation of structure leadership matter?
Authors: Rohma Frida Fanani , Khoirunnisa Farah Ramadhani 
Published: July 2024

Purpose
This study aims to examine the mediating effect of self-efficacy on the knowledge sharing and management accountant performance relationship. In addition, it also investigates the moderating effect of initiating structure leadership (IS-leadership style) on the relationship between self-efficacy and management accountant performance. In the literature, there is a reciprocal relationship between environmental, cognitive and personal factors, making self-efficacy unable to be maintained without environmental support, which in this research is captured through the construct of leadership style.

Design/methodology/approach
This study uses a quantitative methodology with a self-administration survey. This research involved 100 management accountants in Indonesia. Regression Macro Process carried out data analysis.

Findings
The findings of this study indicate that knowledge sharing in cognitive psychology encourages increased self-efficacy, which has an impact on improving management accountant performance. Self-efficacy mediates the effect of knowledge sharing on management accountant performance. The existence of induced environmental factors in the form of IS-leadership style has the potential to weaken the impact of self-efficacy on management accountant performance.

Practical implications
This study provides recommendations to companies, especially the human resources division, to consider individual psychological factors in the recruitment process. Thus, companies can carry out preventive control to manage management accountant performance behavior.

Originality/value
This study provides new empirical evidence for reducing the overlap between knowledge sharing and performance by applying personal, organizational and environmental factors simultaneously. This study also enriches knowledge-sharing literature on performance from a social cognitive perspective.
Crypto collapse: the cult of personality and the normalisation of fraud in FTX and Celsius
Authors: Mackenzie Simon 
Published: July 2024

Purpose
This paper reviews the recent collapse of two cryptocurrency enterprises, FTX and Celsius. These two cases of institutional bankruptcy have generated criminal charges and other civil complaints, mainly alleging fraud against the CEOs of the companies. This paper aims to analyse the fraud leading to these bankruptcies, drawing on key concepts from the research literature on economic crime to provide explanations for what happened.

Design/methodology/approach
This paper uses a case study approach to the question of how large financial institutions can go off the rails. Two theoretical perspectives are applied to the cases of the FTX and Celsius collapses. These are the “normalisation of deviance” theory and the “cult of personality”.

Findings
In these two case studies, there is an interaction between the “normalisation of deviance” on the institutional level and the “cult of personality” at the level of individual leadership. The CEOs of the two companies promoted themselves as eccentric but successful examples of the visionary tech finance genius. This fostered the normalisation of deviance within their organisations. Employees, investors and regulators allowed criminal and highly financially risky practices to become normalised as they were caught up in the attractive story of the trailblazing entrepreneur making millions in the new cryptoeconomy.

Originality/value
This paper makes a contribution both to the case study literature on economic crime and to the development of general theory in economic criminology.
The effect of blockchain on accounting
Authors: Salehi Mahdi , Khodabandeh Oghaz Reza 
Published: July 2024

Purpose
This study aims to examine blockchain's effect on the accounting profession. In other words, this study seeks to answer whether blockchain can affect the accounting profession.

Design/methodology/approach
The statistical population of this study comprises two groups. The first group includes accountants and external auditors working for Iranian audit firms, and the second group consists of accounting professors. Finally, 743 participants are selected as the research sample using the Cochran sample selection method. In this study, partial least square tests are used to examine the effect of the independent variable on dependent variables.

Findings
The results of this study demonstrate that blockchain has a positive and significant effect on the payroll system, risk management and financial systems. Moreover, the results indicate that blockchain does not affect the audit process.

Originality/value
As no research has yet examined the effect of blockchain on the accounting profession in Iran, the results of this study can provide the public with helpful information and add to the relevant literature.
Does organizational ambidexterity mediate the relationship between intellectual capital and financial performance
Authors: Taha Noor , Siam Walid , Alshurafat Hashem , Al Shbail Mohannad Obeid 
Published: July 2024

PurposeThis paper aims to examine the relationship between different dimensions of intellectual capital and industrial companies' financial performance. In addition, this paper aims to examine the role of organisational ambidexterity in mediating this relationship.Design/methodology/approachThis paper adopted a quantitative method using a previously validated questionnaire. The questionnaire copies have been distributed to accountants and accounting managers in the context of industrial companies.FindingsFindings indicate that there is a positive correlation between all dimensions of intellectual capital and organisational ambidexterity. Furthermore, the connection between intellectual capital dimensions and financial performance is notably positive when it comes to relational capital. Additionally, it was established that the various dimensions of capital and financial performance are interconnected through the intermediary influence of organisational ambidexterity.Originality/valueThis paper provides important contributions to managers, policymakers and stakeholders. Jordanian industrial companies must improve the quality of their work by enhancing levels of intellectual capital and organisational ambidexterity that leads to improving the financial performance of companies. Additionally, managers should identify and capitalise on the benefits of other intangible assets and understand more about how to increase the use level of other intangible assets.