bluuebunny/crossref_metadata_2025_split huggingface dataset:
The external organizational environment and its impact on strategic management accounting practices: an empirical investigation
Authors: Rashid Md. Mamunur , Hossain Dewan Mahboob , Alam Md. Saiful 
Published: November 2023

PurposeThis study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.Design/methodology/approachThe study collected data from 79 public limited companies listed with the Dhaka Stock Exchange (Bangladesh) through a questionnaire survey. Multiple regression analysis is employed to test the impact of external environmental variables such as perceived environmental uncertainty and intensity of competition on SMA usage.FindingsThe study finds a significant positive impact of environmental uncertainty (fluctuation in the external environmental factors) and intensity of competition (domination by few companies) on SMA usage. However, the direction and magnitude of this impact vary considerably for specific groups of SMA practices such as costing, competitor accounting, customer accounting and planning and performance measurement techniques.Originality/valueThis study shows the impact of several facets of environmental uncertainty (i.e. unpredictability, fluctuation, ambiguity, lack of information and uncertainty of the outcome of decision) and intensity of competition (i.e. stressfulness and domination) in the empirical-based SMA research.
Mamaearth: a brand growth story
Authors: Aggarwal Ashita , Agarwal Rajiv 
Published: November 2023

Learning outcomes
After completion of the case study, the students will be able to appreciate and understand why brands are an essential asset to the company and how they can enhance business value, understand the factors needed to grow brands in the growth stages and evaluate the choices that start-up companies have to grow their brand in competitive and growing markets.

Case overview/synopsis
Mamaearth was born as a direct-to-consumer brand in 2016 by a couple who could not find chemical-free, safe products for their child. The company that introduced as a baby-care brand soon consolidated itself to play in the space of personal care category (targeting millennials), and by 2020, it was earning majority of its revenue from skincare. It started by leveraging the power of social media space and online commerce and slowly moved to be a national brand with offline footprint and mass-media communication. In its growth journey, it acquired many brands and launched a few to cater to the specialized needs of its target audience. As the company grew, attracted impressive investors and started clocking profits, it aspired for an initial public offering (IPO). Varun and Ghazal Alagh, the founders of Mamaearth, knew that to refloat an IPO and to grow the company further, they needed to redefine their portfolio and marketing strategy. They had a choice to either invest in building a broader portfolio – organically or inorganically – or expand across geographies. Both were an option, albeit expensive, which could cost Mamaearth its profitability.

Complexity academic level
This case is intended for discussion in undergraduate and graduate management courses.

Supplementary materials
Teaching notes are available for educators only.

Subject code
CSS 8: Marketing.
Informal innovations – by the employee, of the employee and for the organisation
Authors: Krishnamurthy Rajeshwari , Agrawal Gautam 
Published: November 2023

Learning outcomes
The learning outcomes are as follows: learning about the concept of informal innovation in comparison with the formal innovations; understanding the drivers and barriers of informal innovation in an organisation; identifying the enablers of informal innovation in an organisation; and analysing the outcomes of informal innovation in non-monetary/non-financial/non-pecuniary terms.

Case overview/synopsis
The case study emphasises the importance of informal innovations in the manufacturing industry. The case is an attempt by the authors to bring about a clear distinction between the formal and informal open innovations.

Complexity academic level
The teaching case can be used for undergraduate- and post-graduate-level courses such as BBA, MBA and executive MBA.

Supplementary materials
Teaching notes are available for educators only.

Subject code
CSS 11: Strategy.
Do you want a secure e-wallet? Understanding the role of risk and security in e-wallet continuance intention
Authors: Lim WeiLee , Munikrishnan Uma Thevi , Leong Choi-Meng , Hiew Lee-Chea , Leong Mei-Wei , Yang Liu 
Published: November 2023

Purpose
This study aims to explore e-wallet continuance intention in Malaysia using perceived usefulness (PU), perceived ease of use (PEU), perceived risk (PR) and perceived security (PS). Additional emphasis is placed on the degree of necessity of risk and security conditions driving the continuance intention to use e-wallets.

Design/methodology/approach
This quantitative study used a sample of 281 respondents. Partial least-squares structural equation modelling (PLS-SEM) was used to test the associations, while necessary condition analysis (NCA) was performed to uncover the factors’ necessity level.

Findings
PU is the primary facilitator for the continuance intention of e-wallet usage, followed by PS, PR and PEU. However, none were necessary for usage. E-wallet providers must emphasise enhancing PU, prioritise data security and improve the PEU to foster sustained e-wallet usage, while prudent risk management is a nice-to-have.

Practical implications
To maintain the survival of e-wallets, service providers must focus on prioritising PEU, PU and PS for positive user experiences, including contentment, utility, convenience, comfort and safety. Compliance with user authorisation, real-time transaction monitoring and comprehensive security protocols is a must for security concerns.

Originality/value
This study represents the limited empirical research focusing on risk and security in the continuance intention of e-wallet usage. Furthermore, an NCA was performed to determine the essential circumstances of risk and security for the continuance intention of e-wallets.
Internal R&D or external asset growth? A closer look at CEO narcissism and entrepreneurial orientation
Authors: Yang Lin , Lin Zhibin , Quan Rose , Cunningham James , Huang Wei 
Published: November 2023

PurposeIn today's competitive business environment, understanding how leadership traits shape outcomes is critical. Chief executive officer (CEO) narcissism, an intriguing and debated trait, raises questions about its impact on organisational behaviour, particularly regarding entrepreneurial orientation (EO). This study aims to examine how CEO narcissism affects EO, both as aggregate and specific measures, encompassing internal and external growth. It also considers the organisational context by examining how factors such as capital intensity, firm ownership and CEO duality moderate this relationship.Design/methodology/approachTo test the hypotheses, the authors used a sample of firms drawn from China's ChiNext database (2008–2017). After an initial screening, the final sample consists of 251 CEOs from 239 companies. Data on CEO narcissism are collected from the firm's official website and major online sources, whilst additional data are extracted from the WIND daabase. The authors use multiple regression and ordinary least squares (OLS) for data analysis.FindingsThe results show that CEO narcissism leads to external asset growth investments but not internal research and development (R&D). There is a positive relationship between CEO narcissism and EO as an aggregate measure and also different managerial discretions play varying roles in the relationship. Specifically, capital intensity weakens this relationship, but state ownership strengthens it.Originality/valueThis study helps to clarify the relationship between CEO narcissism and EO and advances the literature by showing that firms' EO actions may take various forms of innovation and venturing as new entry initiations of EO. The study findings have important implications for firms to capitalise on narcissistic CEOs' entrepreneurial tendencies, balance internal R&D and external asset growth and leverage various managerial discretions.
Managing project intangible risk: socio-technical implications in a “projectified” world
Authors: Cox Christopher Owen , Pasaei Hamid 
Published: November 2023

PurposeAccording to the Project Management Institute, 70% of projects fail globally. The causes of project failure in many instances can be identified as non-technical or behavioral in nature arising from interactions between participants. These intangible risks can emerge in any project setting but especially in project settings having diversity of cultures, customs, beliefs and traditions of various companies or countries. This paper provides an objective framework to address these intangible risks.Study design/methodology/approachThis paper presents a structured approach to identify, assess and manage intangible risks to enhance a project team’s ability to meet its objectives. The authors propose a user-friendly framework, Intangible Risk Assessment Methodology for Projects (IRAMP), to address these risks and the factors that cause them. Meta-network (e.g., a network of networks) simulation and established social network analysis (SNA) measures provide a quantitative assessment and ranking of causal events and their influence on the intangible behavior centric risks.FindingsThe proposed IRAMP and meta-network approach were utilized to examine the project delivery process of an international energy firm. Data were gathered using structured interviews, surveys and project team workshops. The use of the IRAMP to highlight intangible risk areas underpinned by the SNA measures led to changes in the company’s organizational structure to enhance project delivery effectiveness.Originality/valueThis work extends the existing project risk management literature by providing a novel objective approach to identify and quantify behavior centric intangible risks and the conditions that cause them to emerge.
Developing climate neutrality among supply chain members in metal and mining industry: natural resource-based view perspective
Authors: Sharma Sharad , Singh Rajesh Kumar , Mishra Ruchi , Subramanian Nachiappan (Nachi) 
Published: November 2023

PurposeThis study aims to address three research questions pertaining to climate neutrality within the supply chain of metal and mining industry: (1) How can an organization implement practices related to climate neutrality in the supply chain? (2) How do members of the supply chain adopt different measures and essential processes to assist an organization in responding to climate change-related concerns? (3) How can the SAP-LAP framework assist in analyzing and proposing solutions to attain climate neutrality?Design/methodology/approachTo address the proposed research questions concerning climate neutrality, this study employs a case study approach utilizing the SAP-LAP (situation, actor, process–learning, action, performance) framework. Within the SAP-LAP framework, adopting a natural resource-based perspective, the study thoroughly examines the intricacies and interactions among existing situations, pertinent actors and processes that impact climate initiatives within a metal and mining company.FindingsThe study's findings suggest that organizations can achieve the objective of climate neutrality by prioritizing resources and capabilities that lead to reduced GHG emissions, lower energy consumption and optimal resource utilization. The study further proposes key elements that significantly influence the pursuit of climate neutrality within enterprises.Research limitations/implicationsThis study is one of the earliest contributions to the development of a holistic understanding of climate neutrality in the supply chain of the metal and mining industry.Practical implicationsThe study will assist practitioners and policymakers in comprehending the present circumstances, actors and processes involved in enterprises' supply networks in order to attain climate neutrality in supply chains, as well as in taking the right steps to enhance performance.Originality/valueThis study presents a climate neutrality model and provides valuable insights into emission management, contributing to the achievement of the climate neutrality objective.
Factors affecting buying decisions of Islamic banking products: the moderating role of religious belief
Authors: Al-Malkawi Husam-Aldin Nizar , Rizwan Shahid , Sarea Adel 
Published: November 2023

PurposeThe purpose of this study is to examine the impact of the marketing mix, customer perceptions, and religion on the buying decision of Islamic banking products in an emerging market namely the United Arab Emirates (UAE).Design/methodology/approachThis study adopts a quantitative approach to analyze the data of 435 respondents collected through an online survey during January–February 2022. Data analysis of direct and moderating relationships are done through Smart PLS (partial least squares) using structural equation modelling (SEM) technique.FindingsThe results indicate that marketing mix (product, price, place and promotion) and customer perceptions have a positive direct relation with the buying decision of Islamic banking products in the UAE. However, moderation analysis shows that religion is a non-significant moderator for the above relationships.Originality/valueThis study combines potential variables from the perspectives of marketing, human mindset, and individual beliefs. The findings of this study provide a wider understanding of consumer behavior toward Islamic banking products. Marketers of the Islamic banking industry can utilize these findings for effective market segmentation and well-crafted marketing strategies. This will ultimately contribute to the sustainable growth and development of the Islamic banking industry in the UAE and other regions.
Saving behaviour determinants of Malaysia’s generation Y: an application of the integrated behavioural model
Authors: Lopez Ida , Mahdzan Nurul Shahnaz , Rahman Mahfuzur 
Published: November 2023

PurposeUsing the integrated behavioural model (IBM) as a theoretical framework, this study aims to identify the determinants of saving behaviour among Malaysia's income-earning Generation Y (Gen Y) born in the years 1980–1995.Design/methodology/approachThe study was conducted using a questionnaire survey targeting Gen Y respondents 500 sets of responses were obtained via convenience sampling method.FindingsAnalysis conducted using partial least squares structural equation modelling (PLS-SEM) revealed that there were positive relationships among instrumental attitude, injunctive norm, perceived control, self-efficacy and intention to save. Secondly, intention to save, financial literacy and time preference were found to positively influence saving behaviour.Practical implicationsPolicymakers may find this study useful as the results reveal saving behaviour determinants of Gen Ys in Malaysia, and policies could then be formulated to improve Gen Y's saving behaviour.Originality/valueThis study contributes to the literature by applying the IBM to a study on saving behaviour.Peer reviewThe peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-05-2023-0340
Dynamic external environment and value creation in small and medium-sized accounting practices: a sensemaking perspective
Authors: Ali Zahid 
Published: November 2023

Purpose
This study aims to explore how small and medium-sized accounting practices (SMPs) make sense of and position themselves against the changing demand for services. It is argued that changing demand for services from pure compliance to advisory acts as a trigger for sensemaking among SMP owners.

Design/methodology/approach
A qualitative multiple case study research approach is adopted, including semistructured interviews with key informants from seven Norwegian SMPs as well as document analysis.

Findings
The findings suggest that there is heterogeneity in the small practitioner segment of the accounting profession in making sense of changing demand for the nature of services. Three different situations emerged due to sensemaking, thus, the three distinct positions. Metaphors, namely, chameleons, turtles and bulls, are used to represent the positioning of SMPs. The sensemaking of actors as an adaptation led them to act as chameleons while distancing and resistance resulted in their positioning as turtles, and bulls, respectively.

Research limitations/implications
Despite the richness of data indicating a clear variation in interpretation among actors, the study is case based, with a limited number of SMPs, and caution should be exercised when generalising its conclusions.

Practical implications
The centrality of people as a driving force for positioning among SMPs and diversity among SMPs in value creation provide insights for both SMPs and their customers.

Originality/value
This study highlights the meaning and patterns of value creation and the positioning of accounting firms according to their sensemaking within an under-studied segment of the accounting profession.
The interplay between sales and marketing expenditures: an econometric approach in the B2B market
Authors: Baidya Mehir , Maity Bipasha 
Published: November 2023

Purpose
Managers engage in marketing efforts to boost sales and in setting marketing budgets based on current or historical sales. Past studies have overlooked the reciprocal relationship between marketing spending and sales. This study aims to examine the nature of the relationship between sales and marketing expenses in the B2B market.

Design/methodology/approach
Five hypotheses on the relationship between sales and marketing expenditures were framed. A total of 30 of India’s dyeing firms provided data on revenues, sales (in units) and marketing expenditures over time. The structural vector auto-regressive model and the vector error correction model were fitted to the data.

Findings
The results show that marketing expenses and sales are related bidirectionally in a sequential way. Furthermore, sales drive the long-term equilibrium relationship to a greater extent than marketing expenditures.

Practical implications
The findings of this study should assist managers in predicting sales and marketing budgets simultaneously and devising precise marketing strategies and tactics.

Originality/value
Using econometric models in data-driven research is not a frequent practice in marketing. This study adds value to the body of marketing literature by advancing the theory of the relationship between sales and marketing spending using real-world data and econometric models in the B2B sector.
Dynamic nexus between Smart HR 4.0 and innovation ambidexterity: a fuzzy-TISM and MICMAC approach
Authors: Gouda Gopal Krushna , Tiwari Binita 
Published: November 2023

PurposeSmart HR 4.0 is a new concept characterized by adopting innovative technologies of Industry 4.0 (I4.0) in the HR domain. This study attempts to identify the key factors of Smart HR 4.0 to foster organizational innovation ambidexterity.Design/methodology/approachBased on review of literature and survey from expert opinions by using the Delphi method, 12 factors were found most suitable for this study. Further, the fuzzy-TISM technique was used to establish contextual relationships and develop a hierarchical model on the identified factors. Subsequently, the MICMAC analysis was applied to classify these factors according to their driving and dependence power.FindingsThis study framed a conceptual hierarchical model of Smart HR 4.0 and established contextual relationships among identified factors. Result shows that smart organic structure, industry–institute interface, IT-enabled system and ambidextrous leadership are important factors as they have the highest driving power. Further, knowledge management, learning culture and psychological empowerment are the linkage factors having both driving as well as dependency power in the whole system.Practical implicationsThis study can guide the managers in smoothly implementing these practices to manage their human capital amidst digital disruption, ensuring innovation competitiveness of the firm. The structural hierarchical framework of Smart HR 4.0 may serve as a blueprint for HR professionals and business leaders to attain organizational innovation ambidexterity in the current wave of digital disruptions (Industry 4.0).Originality/valueThis study provides a holistic model of smart HR 4.0 integrating innovation ambidexterity in I4.0.
I'm only here for the donuts: stand-up meeting relevance's effects on work meaningfulness and motivation
Authors: Lindquist Isaac A. , Allen Joseph A. , Kramer William S. 
Published: November 2023

PurposeStand-up meetings have received attention for their functional effectiveness in the workplace, but they can also cause affective reactions among attendees. These reactions can affect workplace attitudes and alter the way that employees view and perform their work to the benefit or detriment of the organization.Design/methodology/approachFollowing the tenets of the job characteristics model (JCM), a study was conducted on relevant stand-up meetings' effects on beliefs about the meaningfulness of one's work and subsequent motivation. Further analysis explored the effects that meeting load (i.e. the number of meetings) has on the outcomes of meetings.FindingsConsistent with hypotheses, stand-up meeting relevance has an indirect effect on work motivation through work meaningfulness. Meeting load moderates both the indirect effect, such that the effect is stronger at higher numbers of meetings, and the direct effect on work meaningfulness in the opposite direction, as the effect is strongest with fewer meetings.Practical implicationsOrganizations should ensure that stand-up meetings are relevant to all attendees and hold the meetings at an appropriate regularity for the best outcomes.Originality/valueThis work examined the stand-up meeting. Most prior meetings research has focused on meetings as a whole or other subtypes and examine meeting relevance and contribution to employee motivation through the lens of JCM.