bluuebunny/crossref_metadata_2025_split huggingface dataset:
Wrapping: an artistic device used in the integration of corporate reporting
Authors: Sabelfeld Lana , Dumay John , Czarniawska Barbara 
Published: June 2024

PurposeThis study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.Design/methodology/approachWe use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.FindingsWe find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.Research limitations/implicationsWrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.Practical implicationsThe findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.Originality/valueThe study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.
Investigating the interplay of organizational social capital, university image and perceived employability on career satisfaction of information technology professionals
Authors: Agnihotri Shikha , Shiva Atul , Kalia Prateek 
Published: June 2024

PurposeThis study aims to examine the relationship between organizational social capital, university image, perceived employability and career satisfaction of information technology (IT) professionals. It also aims to investigate the moderating effects of diverse age groups of IT professionals on the antecedents and consequences of career satisfaction.Design/methodology/approachVariance-based partial least square structural equation modeling (PLS-SEM) technique was used to analyze a dataset of 412 responses from IT professionals. The predictive relevance of career satisfaction was estimated through PLS predict, and the relative importance of determinants was analyzed through importance-performance map analysis (IPMA). PLS Multi-group analysis (PLS-MGA) and measurement invariance of composites (MICOM) were used to estimate the moderating effects of age groups.FindingsThe findings of this study indicate that university image is perceived as the crucial factor for career satisfaction by IT professionals followed by perceived employability and organizational social capital. Gender was found to be a positive predictor of career satisfaction. PLS-MGA results indicate that organizational social capital is a prominent predictor of career satisfaction for middle-aged professionals as compared to young professionals as the latter consider university image to be more important.Originality/valueThis is the first study to examine the relationship between organizational social capital, university image, perceived employability, and career satisfaction of IT professionals in a developing country context.
Are blood donors satisfied with their donation experience? An evaluation based on the stages of blood donation in Cameroon
Authors: Njianga Mbeyap Benjamin , Nda'chi Deffo Rodrigue , Fomba Kamga Benjamin 
Published: June 2024

PurposeIn Cameroon's blood banks, the shortage of blood bags is difficult to overcome because of the lack of donor loyalty and the complexity of recruiting new donors. This study explores the possibility of retaining donors and turning them into prospectors by analysing their satisfaction.Design/methodology/approachA Servqual questionnaire was administered to a sample of 109 donors obtained by voluntary sampling. We used customer satisfaction to determine the satisfaction score and the tetraclass model to analyse the contribution of the elements to satisfaction.FindingsOur results show that the blood donor satisfaction score is low (60.33%) compared with the norm (80%). The post-donation follow-up stage is the factor with the greatest influence on improving blood donor satisfaction. The elements that require particular attention in the supervision of blood donors are the snacking and blood-taking stages, because they have a strong capacity to worsen donor satisfaction when they are badly perceived by donors.Originality/valueThe study focuses on aspects specific to the Cameroonian situation and sheds a unique light on blood donor satisfaction in this context, while offering a general understanding of this issue on an international scale.
Lubricating properties of thymol-based deep eutectic solvents
Authors: Li Ting , Zhang Zhipeng , Wang Junhai , Yan Tingting , Wang Rui , Li Xinran , Zhang Lixiu , Wei Xiaoyi 
Published: June 2024

Purpose
This study aims to prepare thymol-based deep eutectic solvents (DESs) and use them as lubricates for friction and wear tests to simulate the wear conditions of hybrid bearings.

Design/methodology/approach
Through the characterization and analysis of the morphology of wear scars and the elemental composition of friction films, the tribological behavior and wear mechanism of sample materials as lubricants were investigated and the anti-wear mechanism of thymol-based DESs was discussed.

Findings
The findings demonstrate that because of the formation of a fluid lubrication film and excellent kinematic viscosity, the lubrication effect of the prepared DES is improved by about 50% compared to the base lubricating oil. The prepared [Ch]Cl-thymol DES has a better anti-friction and lubrication effect than citric-thymol, EG-thymol and urea-thymol DESs, with an average friction coefficient of about 0.04.

Originality/value
In this work, the friction reduction properties of thymol-based DESs were studied as lubricants for the first time, and the lubrication mechanism of sample materials was investigated.
Perceptions of offender motives, opportunities and willingness for financial crime: an empirical analysis of survey responses in six nations
Authors: Abdullah Azwan , Gottschalk Petter , Gupta Chander Mohan , Kamaei Maryam , Stadler William , Urzică Andreea-Luciana 
Published: June 2024

Purpose
This study aims to identify perceptions of financial crime among students in six different countries.

Design/methodology/approach
Survey research was conducted among students in India, Iran, Malaysia, Norway, Romania and the USA to compare the ranking of perceptions.

Findings
The following three propositions for financial crime had most agreement among respondents: lack of oversight and guardianship, legitimate access to resources and heroic offender status.

Research limitations/implications
Scholars involved in various countries conducted survey research at different points in time with little knowledge of each other’s survey populations and response rates.

Practical implications
Crime convenience and, thus, attractiveness can be addressed by focusing on propositions finding the strongest agreement in the surveys.

Social implications
Agreement and lack of agreement indicate priorities in fighting financial crime.

Originality/value
The diversity of nations involved in survey research makes this study interesting.
Digital product development team external knowledge processes and ambidexterity: a multi-mediation analysis of the absorptive capacity framework
Authors: Erhan Trihadi Pudiawan , Japutra Arnold , Van Doorn Sebastiaan 
Published: June 2024

Purpose
The purpose of this study is to examine the mechanisms of absorptive capacity (ACAP) in the specific context of digital product development teams. More precisely, it explores the process of internalizing and utilizing external knowledge from sources outside the team to promote the development of innovative ambidexterity.

Design/methodology/approach
The study employs the ACAP framework and directs specific attention to the concept of knowledge assimilation, encompassing comprehension, documentation and dissemination. Seventy-five employees of one of Indonesia’s largest commercial banks were surveyed about two initiatives they participated in. To this end, 12 research hypotheses are formulated, tested and analyzed using structural equation modeling.

Findings
Knowledge comprehension, documentation and dissemination are found to mediate between knowledge acquisition and knowledge exploitation. At the same time, the relationship between knowledge acquisition and knowledge transformation is mediated by knowledge comprehension and dissemination, but not documentation. The authors also found that knowledge transformation positively mediates between knowledge comprehension and dissemination on the one hand and ambidexterity on the other hand. Importantly, knowledge exploitation negatively mediates between knowledge comprehension and documentation on the one hand and ambidexterity on the other hand.

Originality/value
This study contributes to the existing body of knowledge by offering nuanced insights into the interplay of knowledge assimilation processes within ACAP, particularly in the context of digital product development. The identification of mediating factors and their impacts on ambidexterity provides valuable implications for both theory and practice in this domain.
Moving to subscriptions: service growth through business model innovation in consumer and business markets
Authors: Nansubuga Brenda , Kowalkowski Christian 
Published: June 2024

PurposeSubscription offerings are being hailed as the next service growth engine for companies in both business-to-consumer (B2C) and business-to-business (B2B) markets. The study analyzes how a manufacturing firm can develop and implement a scalable service-based subscription business model for B2C and B2B customers alongside its existing product-centric model.Design/methodology/approachA longitudinal case study is conducted, drawing on 25 in-depth interviews with company executives and dealers in key European markets.FindingsThe study outlines an iterative process model for subscription business model innovation. It reveals key events and decisions taken in developing, implementing, and scaling the new business model and how internal and external tensions involving intermediaries arose and were mitigated during the four stages of the process.Research limitations/implicationsThe findings highlight the dynamics of business model innovation processes and underscore the importance of organizational learning, collaborative relationships with channel partners, and strategic talent acquisition during business model innovation.Practical implicationsThe findings suggest how product-centric firms can implement new service business models alongside existing product models and what this means for partner and customer journey management.Originality/valueWhile servitization research predominantly concerns B2B manufacturers, B2C research focuses on digital subscription contexts. The study bridges this divide by investigating the move to subscriptions in both markets.
Multilevel modelling, location and property valuations: an application to the Italian residential market
Authors: Lisi Gaetano , Ghiraldo Erika , Nardelli Davide 
Published: June 2024

PurposeThe use of statistical methods in the field of real estate appraisals presents a trade-off between the efficiency of the estimates (that would require the use of sophisticate econometric models) and the ease of the economic interpretation of the outcomes (that characterises the hedonic pricing models). This paper shows that multilevel modelling (MLM) can represent a suitable solution to this trade-off.Design/methodology/approachThis paper uses the so-called “multilevel modelling” (henceforth MLM). MLM can represent a further step forward in the use of statistical methods in property appraisals. MLM is easy to implement and the MLM estimates have a clear economic meaning. Furthermore, MLM provides more efficient estimates of hedonic prices (the prices of housing attributes) with respect to standard hedonic pricing models. Finally, MLM is particularly suitable for the housing market analysis, where the feature “location” plays a key role.FindingsFor the Italian context, characterised by many “benchmark locations” (small municipalities that share similar geographic, historic, and socioeconomic characteristics), the paper finds that multilevel modelling (MLM) is needed to correctly estimate the hedonic prices also in a micro-area.Practical implicationsMLM allows to further enhance the key role of “location”. Location is indeed used as the “grouping variable” in MLM, instead of being treated as a generic housing attribute in hedonic pricing models. When the benchmark locations are many, therefore, MLM represents a very effective compromise between the estimates’ efficiency and the ease of outcomes’ economic interpretation.Originality/valueUnlike the related literature that, basically, use MLM to investigate what are the main determinants (levels) of housing prices, this paper uses MLM to make more efficient the estimation of hedonic prices.
A study on abusive supervision – turnover intention relationship: a mediated moderated model of voice behavior and workplace friendship
Authors: Mahmood Athar , Seth Manisha , Srivastava Shalini , Jain A.K. , Laaser Knut 
Published: June 2024

PurposeThis study based on the conservation of resources (COR) theory examines the role of employees’ voice behavior in the form of a mediator, linking abusive supervision (AS) and turnover intention. It also investigates the moderating role of workplace friendship in the mediated AS–turnover intention relationship through voice behavior.Design/methodology/approachA two-wave data collection method was used to collect data from the 324 respondents employed in various companies with a geographical spread across northern India. The study used PROCESS macro to test the hypothesized model.FindingsThe findings of the study supported the meditated moderation hypothesis suggesting workplace friendship reduces the mediating effect of AS on employees’ intention to exit employment relationships.Practical implicationsThe study yields important implications for organizations with respect to developing a disciplinary framework for AS. It focuses on the need for promoting and implementing psychological well-being-related interventions at the workplace for subordinates as well as supervisors, which in turn can help them apply healthy coping strategies in stressful situations and prevent them from indulging in counterproductive work behaviors.Originality/valueThe utilization of COR as a framework to explain the role of voice behavior and workplace friendships with respect to AS is thus far scant.
Green innovation and competitiveness: empirical evidence from Ecuadorian manufacturing
Authors: Padilla-Lozano Carmen Paola , Padilla-Lozano Jodie , Reyes Ortiz Giovanni Efraín , Collazzo Pablo 
Published: June 2024

Purpose
The purpose of this study is to explore green innovation and its role in driving competitiveness in Ecuadorian manufacturing firms, focusing on structural equation modelings, which account for more than 90% of the productive units and aggregate national income. The manufacturing sector in Ecuador reports variable growth since the start of the COVID pandemic, drawing more attention from practitioners, regulators and scholars alike, due to its distinctive footprint on people, profit and planet, particularly in the context of developing economies.

Design/methodology/approach
A model with two second-order constructs is developed and tested in a sample of 325 managers from manufacturing firms in Ecuador, using quantitative and cross-section methods.

Findings
After obtaining adjusted and validated metrics, a structural equation model is presented, where the main hypothesis is confirmed, supporting the positive impact of green innovation on competitiveness.

Practical implications
The research provides evidence on how manufacturing firms favoring green innovation in their long-term planning can unlock and sustain competitiveness. Policymakers could then offer incentives for firms to embed sustainable practices, with potential ripple effects along the supply chain, aggregating up competitiveness to industry and national levels.

Originality/value
The study aims to bridge the existing knowledge gap on the interplay of green innovation and competitiveness, claiming that the former significantly influences the latter, in an emerging market context, with incremental gains for all stakeholders, as posited by stakeholder theory.
Interbank systemic risk network in an emerging economy
Authors: Rahman Molla Ramizur , Misra Arun Kumar , Tiwari Aviral Kumar 
Published: June 2024

Purpose
Interconnections among banks are an essential feature of the banking system as it helps in an effective payment system and liquidity management. However, it can be a nightmare during a crisis when these interconnections can act as contagion channels. Therefore, it becomes essentially important to identify good links (non-contagious channels) and bad links (contagious channels).

Design/methodology/approach
The article estimated systemic risk using quantile regression through the ΔCoVaR approach. The interconnected phenomenon among banks has been analyzed through Granger causality, and the systemic network properties are evaluated. The authors have developed a fixed effect panel regression model to predict interconnectedness. Profitability-adjusted systemic index is framed to identify good (non-contagious) or bad (contagious) channels. The authors further developed a logit model to find the probability of a link being non-contagious. The study sample includes 36 listed Indian banks for the period 2012 to 2018.

Findings
The study indicated interconnections increased drastically during the Indian non-performing asset crisis. The study highlighted that contagion channels are higher than non-contagious channels for the studied periods. Interbank bad distance dominates good distance, highlighting the systemic importance of banking network. It is also found that network characteristics can act as an indicator of a crisis.

Originality/value
The study is the first to differentiate the systemic contagious and non-contagious channels in the interbank network. The uniqueness also lies in developing the normalized systemic index, where systemic risk is adjusted to profitability.
Unlocking the power and future potential of generative AI in government transformation
Authors: Pandey Jitendra Kumar 
Published: June 2024

Purpose
This paper aims to investigate whether the implementation of generative artificial intelligence (GAI) impacts government functionality. The study will analyse GAI’s positive attributes across different dimensions to comprehensively understand its value proposition for public organisations. Furthermore, the paper will outline the strategic interventions required to integrate GAI effectively within the organisational context of government transformation.

Design/methodology/approach
This study measures “government functionality” and “GAI implementation” using abstract macro variables as a second-order formative model. It also includes first-order measurable micro-variables to better understand the concept. In addition, the study introduces “organisational context” as a moderating factor to explain the complex dynamics of integrating GAI to improve government functionality. The study proposes a conceptual framework, which was analysed using exploratory data analysis, with primary data collected through questionnaires.

Findings
The study finds a positive correlation between the implementation of GAI and improved government functionality. Furthermore, it found that organisational contextualisation significantly moderates this relationship. All the empirical outcomes align with the prescribed statistical thresholds, concluding that the articulated conceptual framework holds significance.

Research limitations/implications
The study has significant implications for managers, researchers and anyone involved in making, implementing or evaluating decisions related to digital government through GAI. However, the study has limitations, including a limited sample size and contextualisation of the Indian public sector.

Originality/value
The study contributes to existing knowledge by showing that implementing GAI positively correlates with improving government functionality. It further highlights the significance of GAI implementation according to the specific organisational context.
Commitment and trust: fostering socio-economic development through voluntary data exchange between governmental and commercial entities
Authors: Darmenova Aida , Andersen Kim Normann 
Published: June 2024

Purpose
This paper aims to present the results of a project deployment on voluntary data exchange between a municipality and commercial entities built on the Commitment-Trust theory. The research also discovers whether data sharing can be a vital instrument to foster city socio-economic development.

Design/methodology/approach
Inspired by the engaged scholarship approach, this research explores the economic and operational results of data integration from two different information sources, the legislation impact and the effects on citizens as final beneficiaries. Over a period of 27 months, the authors observed changes the voluntary data sharing brings in traditional interaction between multiple ecosystems. The impact of positive and negative factors was validated via 12 exit interviews with key stakeholders.

Findings
Voluntary data sharing is driven by parties’ goodwill to improve public services for residents, the organisations gain tremendously much more benefits than they can do separately on their own. When the parties commit to voluntarily share data, this increases trust in each other and the responsibility of each data contributor. This research proposes that the Commitment-Trust theory is well-replicable for the government-to-business relationship.

Originality/value
This research contributes to the current body of knowledge of voluntary data exchange between different ecosystems, especially between a government and its environment. This paper presents a relevant project deployment from an emerging economy and its consequences for a city municipality, businesses and residents.