bluuebunny/crossref_metadata_2025_split huggingface dataset:
The effect of remote work on millennials’ organizational commitment: the moderating role of shared leadership and followership
Authors: Kim Minseok , Kim Taehyung 
Published: April 2024

PurposeThis study aims to explore the impact of remote work (RW) on millennials’ organizational commitment (OC) by addressing four research gaps identified in existing studies. Drawing on social exchange theory (SET), the authors also investigate if millennials are well-suited for RW environment and how shared leadership (SL) and followership moderate the relationship between RW and millennials’ OC.Design/methodology/approachA survey was conducted involving 154 millennial employees. Confirmatory factor analysis and hierarchical multiple regression analysis were performed to investigate the moderating effect of SL and followership on the relationship between RW and millennials’ OC.FindingsThe results reveal that millennials’ OC increases with the degree of RW. Moreover, both SL and followership exhibited a moderating effect on the RW-millennials’ OC relationship, emphasizing their importance in shaping millennials’ OC.Research limitations/implicationsWhile the effect of RW on individual-level outcomes remains controversial, this study sheds light on the positive impact based on millennials' characteristics and suggests strategies to strengthen their OC in remote working environments. However, due to the cross-sectional nature of our research, a longitudinal study would be valuable to provide deeper insights.Originality/valueThis study contributes to the field of organizational behavior (OB) by connecting millennials’ traits with SL and followership, offering valuable insights into strengthening their OC within the context of RW through the lens of SET. By addressing and filling the four identified research gaps, our research advances knowledge in the improvement of millennials’ OC within the RW environment.
Design thinking for just transitions: exploring relational and justice-oriented learning at the Universitat Politècnica de València, Spain
Authors: Aránguiz Mesías Pablo , Palau Salvador Guillermo , Peris-Blanes Jordi 
Published: April 2024

Purpose
This paper aims to explore how young students experience the contribution of a pedagogical assemblage based on design thinking (DT) while contributing to the transition to a more just and sustainable university.

Design/methodology/approach
This qualitative research considers the case of two pedagogical experiences developed at Universitat Politècnica de Valencià, Spain. In both experiences, a methodological proposal that includes practices of care, just transitions and DT was implemented. The data obtained through in-depth interviews, surveys and digital whiteboard labels was analyzed under the lens of three relational categories in the context of sustainability.

Findings
Learnings are acquired through five categories: place-based learning, prior learning, embodied learning, collaborative teamwork and intersectionality. The research shows how the subjective knowledge of young students positions them as co-designers and leaders of a University that drives a more just and sustainable transition.

Originality/value
The originality of the paper lies in the shift of DT from a human-based approach to a justice-oriented relational approach.
Digital transformation in accounting: elevating effectiveness across accounting, auditing, reporting and regulatory compliance
Authors: N. Abhishek , Suraj Neethu , Rahiman Habeeb Ur , Nawaz Nishad , Kodikal Rashmi , Kulal Abhinandan , Raj Keerthan 
Published: April 2024

Purpose
The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures.

Design/methodology/approach
The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used.

Findings
The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system.

Research limitations/implications
The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems.

Practical implications
The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions.

Originality/value
Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.
Integrated Reporting and the experience of the Pilot Programme: perspective of an Italian pioneer company over ten years
Authors: Piedepalumbo Palmira , Evangelista Ludovica , Mancini Daniela , Magnaghi Elisabetta 
Published: April 2024

Purpose
This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.

Design/methodology/approach
The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.

Findings
The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).

Originality/value
This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.
Effect of audit client’s use of blockchain technology on auditing accounting estimates: evidence from the Middle East
Authors: Elmaasrawy Hamada Elsaid , Tawfik Omar Ikbal , Abdul-Rahaman Abdul-Rashid 
Published: April 2024

Purpose
This study aims to examine the effect of audit client’s use of blockchain (BC) on auditing accounting estimates (AEs), especially the inherent risk (IR), control risk (CR) and collection of audit evidence.

Design/methodology/approach
The study used a questionnaire to collect data for a sample of 249 auditors. A partial least squares method is used to test the hypotheses.

Findings
The results showed positive relationship between audit client’s use of BC and both IR and CR when auditing AEs. The results also showed the BC improves the collection of sufficient and appropriate audit evidence when auditing AEs.

Research limitations/implications
This study did not address all the risks associated with auditing AEs, including fraud, detection, sampling and nonsampling risks, and the procedures and tests for auditing AEs.

Practical implications
There are several implications of this research, including that it informs the revision of auditing standards and guidelines to correspond with successive technological changes, which subsequently clarify the roles and responsibilities of auditors, and the study findings will also cause changes to the design and form of audit procedures so as to obtain sufficient and appropriate audit evidence.

Originality/value
To the best of the authors’ knowledge, this study is considered the first of its kind that deals with the effects of audit client’s use of BC on audit AEs in the Middle East and North Africa region. This study also presented different sets of measures as proxies for measuring IR, CR and AE.
The use of telepsychiatry during COVID-19 in Aotearoa New Zealand: experiences, learnings and cultural safety
Authors: Barnett Lauren , Vara Alisha , Lawrence Mark , Ma'u Etuini , Ramalho Rodrigo , Chen Yan , Christie Grant , Cheung Gary 
Published: April 2024

Purpose
Many psychiatrists and trainees in Aotearoa New Zealand used telepsychiatry during COVID-19 lockdowns, despite minimal experience and training in the area. Research on a culturally safe telepsychiatry framework is lacking in Aotearoa. This study aims to provide a better understanding of telepsychiatry in the Aotearoa context and identify potential gaps with the current practice, with a focus on exploring telepsychiatry use with Maori, Pacific peoples and Asians.

Design/methodology/approach
This qualitative study was guided by the principles of the Kaupapa Maori methodology and the “Give Way Rule” from Pan-Pacific studies, to ensure culturally appropriate analysis and outcomes. Semi-structured interviews were conducted with a sample of psychiatrists and trainees recruited from Aotearoa members of the Royal Australian and New Zealand College of Psychiatrists. The qualitative data were then analysed using general inductive thematic analysis to identify the major themes.

Findings
In total, 18 participants were interviewed. Three key themes were identified: cultural safety such as preparation for a telepsychiatry session, cultural practices and equity issues; clinical practice such as continuity of care, patient selection and limitations; and process of running a telepsychiatry service.

Originality/value
The analysis of the main themes gives both practical ideas for providing a culturally safe telepsychiatry appointment, as well as a wider base for developing a telepsychiatry service that works particularly for Maori, Pacific and Asians mental health users. Issues around resources and expertise in the field are lacking and further frameworks to support infrastructure and training are needed.
Does ESG performance affect the systemic risk sensitivity? Empirical evidence from Chinese listed companies
Authors: Saci Fateh , Jasimuddin Sajjad M. , Zhang Justin Zuopeng 
Published: April 2024

PurposeThis paper aims to examine the relationship between environmental, social and governance (ESG) performance and systemic risk sensitivity of Chinese listed companies. From the consumer loyalty and investor structure perspectives, the relationship between ESG performance and systemic risk sensitivity is analyzed.Design/methodology/approachSince Morgan Stanley Capital International (MSCI) ESG officially began to analyze and track China A-shares from 2018, 275 listed companies in the SynTao Green ESG testing list for 2015–2021 are selected as the initial model. To measure the systematic risk sensitivity, this study uses the beta coefficient, from capital asset pricing model (CPAM), employing statistics and data (STATA) software.FindingsThe study reveals that high ESG rating companies have high corresponding consumer loyalty and healthy trading structure of institutional investors, thereby the systemic risk sensitivity is lower. This paper reveals that companies with high ESG rating are significantly less sensitive to systemic risk than those with low ESG rating. At the same time, ESG has a weaker impact on the systemic risk of high-cap companies than low-cap companies.Practical implicationsThe study helps the companies understand the influence of market value on the relationship between ESG performance and systemic risk sensitivity. Moreover, this paper explains explicitly why ESG performance insulates a firm’s stock from market downturns with the lens of consumer loyalty theory and investor structure theory.Originality/valueThe paper provides new insights on the company’s ESG performance that significantly affects the company’s systemic risk sensitivity.
Developing the AMPHORA policy guidelines for heritage projects as mental health interventions: a Delphi consultation
Authors: Burnell Karen J. , Everill Paul , Makri Eva , Baxter Louise , Watson Kathryn 
Published: April 2024

Purpose
Engaging with heritage to support mental health and wellbeing has become a focus of research and policy, more recently moving towards social prescription of heritage interventions. While there are benefits to active participation, there are potential risks to those taking part and to the non-renewable historic remains and landscape that form the core of these projects. The purpose of the current research paper was to develop best practice guidelines for organisations offering heritage projects as interventions for people who live with mental health issues to protect both participants and heritage.

Design/methodology/approach
There were two research phases; a Sandpit with World Café discussions to produce a set of research priorities, and a Delphi Consultation, using three questionnaires distributed over six months, to develop best practice guidelines. The panel in both phases comprised experts through lived experience, policy, practice and research.

Findings
The Authentic and Meaningful Participation in Heritage or Related Activities (AMPHORA) guidelines cover three stages: project development, project delivery and project follow-up, with a set of action points for each stage. Of particular importance was authentic participation and expertise to ensure appropriate management of heritage/ historic environment assets and support for participants.

Social implications
The AMPHORA guidelines can assist all organisations in the delivery of safe projects that support the mental health of those involved, as well as enhancing and protecting the historic environment.

Originality/value
To the best of the authors’ knowledge, these are the first research-led guidelines that help heritage organisations support those living with mental health issues.
Multiphysics simulations of uniaxial compression applied to various rock samples subject to microwave pretreatment
Authors: Allen Jeff , Patel Reena , Mondragon Tomas , Taylor Oliver 
Published: April 2024

PurposeAmong the various applications involving the use of microwave energy, its growing utility within the mining industry is particularly noteworthy. Conventional grinding processes are often overburdened by energy inefficiencies that are directly related to machine wear, pollution and rising project costs. In this work, we numerically investigate the effects of microwave pretreatment through a series of compression tests as a means to help mitigate these energy inefficiencies.Design/methodology/approachWe investigate the effects of microwave pretreatment on various rock samples, as quantified by uniaxial compression tests. In particular, we assign sample heterogeneity based on a Gaussian statistical distribution and invoke a damage model for elemental tensile and compressive stresses based on the maximum tensile stress and the Mohr–Coulomb theories, respectively. We further couple the electromagnetic, thermal and solid displacement relations using finite element modeling.Findings(1) Increased power intensity during microwave pretreatment results in decreased axial compressive stress. (2) Leveraging statistics to induce variable compressive and tensile strength can greatly facilitate sample heterogeneity and prove necessary for damage modeling. (3) There exists a nonlinear trend to the reduction in smax with increasing power levels, implying an optimum energy output efficiency to create the maximum degradation-power cost relationship.Originality/valuePrevious research in this area has been largely limited to two-dimensional thermo-electric models. The onset of high-performance computing has allowed for the development of high-fidelity, three-dimensional models with coupled equations for electromagnetics, heat transfer and solid mechanics.
Use behaviour of academic social networking sites in research communication: a structural equation model
Authors: Baquee Abdul , Sevukan Rathinam , Gul Sumeer 
Published: April 2024

PurposeThe current study seeks to investigate, why and how faculty members of Indian central universities are using academic social networking sites (ASNs) for research communication and information dissemination, as well as validate and update the results of previous scholarship in this area. To achieve this, the paper uses structural equation model (SEM).Design/methodology/approachA simple random sampling method was adopted. Online survey was conducted using a well-designed questionnaire circulated via email id among 3384 faculty members of Indian Central Universities. A SEM was designed and tested with International Business Machines (IBM) Amos. Apart from this, Statistical Package for Social Sciences (SPSS) 22 and Microsoft Excel 2010 were also used for data screening and analysis.FindingsThe study explores that most of the respondents are in favour of using the ASNs/tools for their professional activities. The study also found that a large chunk of the respondents used ASNs tools during day time. Apart from it, more number of faculty members used ASNs in research work than general purpose. No significant differences were found among the disciplines in use behaviour of ASNs in scholarly communication. Three hypotheses have been accepted while two were rejected in this study.Research limitations/implicationsThe study was confined to the twelve central universities, and only 312 valid responses were taken into consideration in this study.Originality/valueThe paper demonstrates the faculty members’ use behaviour of ASNs in their research communication. The study also contributes new knowledge to methodological discussions as it is the first known study to employ SEM to interpret scholarly use of ASNs by faculty members of Indian central universities.
Theory and practice for assessing structural integrity and dynamical integrity of high-speed trains
Authors: Zhang Weihua , Zeng Yuanchen , Song Dongli , Wang Zhiwei 
Published: April 2024

PurposeThe safety and reliability of high-speed trains rely on the structural integrity of their components and the dynamic performance of the entire vehicle system. This paper aims to define and substantiate the assessment of the structural integrity and dynamical integrity of high-speed trains in both theory and practice. The key principles and approaches will be proposed, and their applications to high-speed trains in China will be presented.Design/methodology/approachFirst, the structural integrity and dynamical integrity of high-speed trains are defined, and their relationship is introduced. Then, the principles for assessing the structural integrity of structural and dynamical components are presented and practical examples of gearboxes and dampers are provided. Finally, the principles and approaches for assessing the dynamical integrity of high-speed trains are presented and a novel operational assessment method is further presented.FindingsVehicle system dynamics is the core of the proposed framework that provides the loads and vibrations on train components and the dynamic performance of the entire vehicle system. For assessing the structural integrity of structural components, an open-loop analysis considering both normal and abnormal vehicle conditions is needed. For assessing the structural integrity of dynamical components, a closed-loop analysis involving the influence of wear and degradation on vehicle system dynamics is needed. The analysis of vehicle system dynamics should follow the principles of complete objects, conditions and indices. Numerical, experimental and operational approaches should be combined to achieve effective assessments.Originality/valueThe practical applications demonstrate that assessing the structural integrity and dynamical integrity of high-speed trains can support better control of critical defects, better lifespan management of train components and better maintenance decision-making for high-speed trains.
Design and development of ethylene gas sensor for non-destructive analysis of food quality: an updated review
Authors: Sreeram Adhithya , Kathirvelan Jayaraman 
Published: April 2024

Purpose
Artificial fruit ripening is hazardous to mankind. In the recent past, artificial fruit ripening is increasing gradually due to its commercial benefits. To discriminate the type of fruit ripening involved at the vendors’ side, there is a great demand for on-sight ethylene detection in a nondestructive manner. Therefore, this study aims to deal with a comparison of various laboratory and portable methods developed so far with high-performance metrics to identify the ethylene detection at fruit ripening site.

Design/methodology/approach
This paper focuses on various types of technologies proposed up to date in ethylene detection, fabrication methods and signal conditioning circuits for ethylene detection in parts per million and parts per billion levels. The authors have already developed an infrared (IR) sensor to detect ethylene and also developed a lab-based setup belonging to the electrochemical sensing methods to detect ethylene for the fruit ripening application.

Findings
The authors have developed an electrochemical sensor based on multi-walled carbon nanotubes whose performance is relatively higher than the sensors that were previously reported in terms of material, sensitivity and selectivity. For identifying the best sensing technology for optimization of ethylene detection for fruit ripening discrimination process, authors have developed an IR-based ethylene sensor and also semiconducting metal-oxide ethylene sensor which are all compared with literature-based comparable parameters. This review paper mainly focuses on the potential possibilities for developing portable ethylene sensing devices for investigation applications.

Originality/value
The authors have elaborately discussed the new chemical and physical methods of ethylene detection and quantification from their own developed methods and also the key findings of the methods proposed by fellow researchers working on this field. The authors would like to declare that the extensive analysis carried out in this technical survey could be used for developing a cost-effective and high-performance portable ethylene sensing device for fruit ripening and discrimination applications.