bluuebunny/crossref_metadata_2025_split huggingface dataset:
Career development in management accounting: empirical evidence
Authors: Thaller Johannes , Duller Christine , Feldbauer-Durstmüller Birgit , Gärtner Bernhard 
Published: March 2023

PurposeDue to globalization and digitalization, the world of work is undergoing comprehensive change. These trends are challenging management accounting (MA) and pressuring individuals and organizations to change. The literature postulates a replacement of traditional organizational careers by “new” career models characterized by dynamism and flexibility. However, the state of the art on careers in MA lacks empirical evidence and has disparate research interests.Design/methodology/approachIn this study, the authors investigate the status quo of careers in MA, key influencing factors and assumed change in such careers. To do so, the authors conducted a quantitative empirical study, based primarily on the careers of 83 graduates of a department offering a MA major at a German-speaking university. Nine qualitative empirical interviews supplement the quantitative findings.FindingsThe authors’ findings indicate that while MA careers are changing, the characteristics of the profession are continuing to concur with the traditional organizational understanding of careers. Accumulated professional experience is the key factor to achieving a management position although management accountants tend to become more dynamic in terms of career paths and career understanding. Thus, employment in various functional areas opens new career paths in MA.Research limitations/implicationsThe methodology of analysing quantitative and empirical cross-sectional data and the resulting final sample size is too small to guarantee robust statistical inference. Moreover, further interviews would lead to greater data saturation.Practical implicationsThe study sheds light on the under-researched question of how careers in MA proceed and develop. This could be of interest for practitioners working with management accountants such as personnel consultants.Originality/valueThis study contributes to the field through its comprehensive consideration of careers in MA in this changed context, thus providing new insights for academia and business practice.
Affective memories and perceived value: motivators and inhibitors of the data search-access process
Authors: Li Qiao , Liu Chunfeng , Hou Jingrui , Wang Ping 
Published: March 2023

PurposeAs an emerging tool for data discovery, data retrieval systems fail to effectively support users' cognitive processes during data search and access. To uncover the relationship between data search and access and the cognitive mechanisms underlying this relationship, this paper examines the associations between affective memories, perceived value, search effort and the intention to access data during users' interactions with data retrieval systems.Design/methodology/approachThis study conducted a user experiment for which 48 doctoral students from different disciplines were recruited. The authors collected search logs, screen recordings, questionnaires and eye movement data during the interactive data search. Multiple linear regression was used to test the hypotheses.FindingsThe results indicate that positive affective memories positively affect perceived value, while the effects of negative affective memories on perceived value are nonsignificant. Utility value positively affects search effort, while attainment value negatively affects search effort. Moreover, search effort partially positively affects the intention to access data, and it serves a full mediating role in the effects of utility value and attainment value on the intention to access data.Originality/valueThrough the comparison between the findings of this study and relevant findings in information search studies, this paper reveals the specificity of behaviour and cognitive processes during data search and access and the special characteristics of data discovery tasks. It sheds light on the inhibiting effect of attainment value and the motivating effect of utility value on data search and the intention to access data. Moreover, this paper provides new insights into the role of memory bias in the relationships between affective memories and data searchers' perceived value.
An analysis of stock markets integration and dynamics of volatility spillover in emerging nations
Authors: Khan Imran 
Published: March 2023

PurposeBRICS (Brazil, Russia, India, China, and South Africa) a group of five emerging nations that are expected to lead the global economy by the year 2050. The growth potential of these nations attracts investors from all over the world who are in search of maximizing the return on their investments and limiting the losses to the lowest possible level. The purpose of this research study is to determine whether or not Indian stock market investors can diversify their stock market portfolios into other BRICS economies.Design/methodology/approachA daily frequency of stock market closing data for the BRICS nations over a period of 2013–2021 has been considered and several econometric techniques have been applied. Starting with the Granger causality test for checking the direction of causality. The VAR technique is applied to find out whether the movement in the Indian stock market is influenced by its own past values or the past values of the other BRICS nations, and lastly, the DCC-MGARCH technique is applied to check the degree of integration or the volatility spillover from the Indian stock market to the stock markets of other BRICS nations.FindingsThe results of the study indicated that in both the short term and long term, stock market volatility is spilling over from the Indian stock market to the stock markets of other BRICS nations. Hence, the study suggests that BRICS nations cannot be a destination for portfolio diversification for Indian stock market investors.Originality/valueThe stock markets of emerging nations experience high volatility, which creates confusion for investors as to whether to invest or to abstain from portfolio diversification. At present, there is a gap in the existing literature to capture the stock market volatility of BRICS nations. This research study fills this research gap and confirms that BRICS nations cannot be a destination for portfolio diversification. Moreover, equity market experts, portfolio managers and researchers can all take advantage of this study.
Halal tourism beyond 2020: concepts, opportunities and future research directions
Authors: Ekka Punit Moris 
Published: March 2023

Purpose
The current research work investigates the concept of halal tourism through research articles published during the COVID-19 pandemic. The purpose of this paper is to contribute to the understanding of what halal tourism means, while traveling following the Islamic law. This study also contributes to the discussion on its definition and the shared understanding, as it is extremely important toward the sustainable development of this niche tourism section.

Design/methodology/approach
A systematic literature review of total 47 number of existing literature, extracted from two major databases, namely, Scopus and Web of Science, was conducted. For data collection, the time frame from January 2020 to January 2023 was chosen, which represents the pandemic times during which those articles were published.

Findings
Although being a growing segment, halal tourism is still at a nascent stage in business research. It is potentially an attractive and niche segment of tourism. Current research work highlights the major contents related to halal tourism, dominant theories used in literature, publishing authors, journals and research gaps for further research. In this line, future research directions are also proposed toward the end of this paper.

Originality/value
This study highlights the conceptual development and discusses the opportunities and implementation of halal tourism in post-pandemic world. Current research work presents interesting contextual data and presents insightful knowledge in a new context. This paper offers a systematic analysis and provides both an academic as well as the managerial implications.
Determinants of Shari’ah gold investment behaviour: the case of Penang, Malaysia
Authors: Juisin Hani Amirah , Mohd Sayuthi Muhammad Amir Syazwan , Amin Hanudin , Shaikh Imran Mehboob 
Published: March 2023

Purpose
Gold investment is one of the essential long-term investments for many to diversify their investment portfolios. Muslims are continuously looking for halal products and services in any aspect of life and one of them is Shari’ah gold investments (SGI). However, evidence pertinent to Muslims’ behaviour towards Shari’ah gold is somewhat inconclusive and for that, a new empirical investigation is needed to reduce the gap, at best. Hence, the purpose of this study is to study factors determining SGI behaviour in Penang, Malaysia.

Design/methodology/approach
By using the Islamic theory of consumer behaviour (ITCB), this study examines the determinants of the SGI behaviour. The questionnaire survey was distributed and the data gathered was analysed using partial least square structural equation modeling.

Findings
All hypothesised hypotheses were instrumental in explaining the factors determining SGI behaviour in the context of Penang, Malaysia.

Research limitations/implications
This study has at least two limitations, namely, confined generalisations of the variables used and the limited context of the research conducted.

Practical implications
This study sheds light on the determinants influencing SGI behaviour, at best.

Originality/value
This study is original in terms of its final output that enlightens the significant effects of iman, Islamic altruism, maqasid consumer index on the behaviour of investors on Shari’ah gold within the ITCB’s context along with integrated religious satisfaction.
Toward state-of-the-art on social marketing research in user-generated content (UGC) and influencers
Authors: Romero-Rodriguez Luis M. , Castillo-Abdul Bárbara 
Published: March 2023

PurposeThis study examines the research that has been conducted on user-generated advertising content in the social marketing strategies of commercial brands to understand the phenomenon, explore academic interest in the topic and identify areas of limited thematic coverage.Design/methodology/approachA systematic review of existing scientific literature in the Web of Science (WoS) and Scopus was carried out using the PRISMA protocol. A co-occurrence matrix was used to review emerging topics on user-generated content (UGC) and influencer marketing, allowing the identification of articles (n = 59) related to the objective of this research.FindingsMost research has analyzed UGC in images or text, but only very few have addressed videos and other digital formats (such as reels, image carousels or podcasts), although there is sufficient work focused on Twitter, Facebook and YouTube. There was no evidence of work exploring the effects, repercussions and possible dangers of uncontrolled brand exposure through Unofficial Brand Ambassadors.Originality/valueThe literature review has allowed finding important areas of future research that the scientific community has not sufficiently addressed. Likewise, this work shows structurally several classifications of UGC, which will facilitate future research to deepen and broaden these categories.
Tattoos as symbols – an exploration of the relationship between tattoos and mental health
Authors: McCandlish Chloe , Pearson Mark 
Published: March 2023

Purpose
There has been significant growth in the number of people getting tattoos over recent decades. While there might be a myriad of reasons for getting a tattoo, there remains a deficit of knowledge in relation to the potential relationship between tattoos and mental health. This paper aims to explore this potential relationship, from the perspective of those with tattoos, and considers the relevance of this potential relationship for those working in mental health services.

Design/methodology/approach
Data was collected through an online qualitative survey which asked participants to share their experiences in relation to their tattoos and mental health. The survey was shared through social media and distributed to tattoo shops within the UK. In total, 17 participants completed the survey; the survey data was then transferred to Nvivo and subjected to thematic analysis.

Findings
Three themes emerged from the data. First, tattoos as an expression of relationship with self; second, tattoos as an expression of relationship with others, and third, tattoos as a symbol of change. The three domains provide an insight into the complex relationship between identity and tattoos and suggest that tattoos may hold significant importance in supporting people to make meaning following trauma and to communicate elements of themselves to the world around them.

Originality/value
The findings provide an insight into the significance of tattoos which transcends the traditional discourses of tattoos as a marker of risk or deviance. Tattoos may be significant in the process of meaning making and narrating a sense of self and identity.
Technological drivers of dry port efficiency in Brazil
Authors: Rodrigues Antonio Carlos , Macedo Roberta de Cássia , Martins Ricardo Silveira 
Published: March 2023

PurposeThis paper aims to identify the scale efficiency of dry ports in Brazil and its main technological drivers.Design/methodology/approachThis paper uses the Data Envelopment Analysis (DEA) model in two stages. The first stage of the DEA was used to measure the efficiency of the dry ports. In the second stage, the Bootstrap Truncated Regression (BTR) was applied to explore the relationship between efficiency and the factors analyzed. The inputs, outputs and contextual variables for this analysis were extracted from the secondary database provided by Revista Tecnologística.FindingsIn the first analysis stage, a high level of idleness was verified in the operations. The contextual variables in the second stage were significant: Certification, Warehouse Management System (WMS), barcode and Radio Frequency Identification (RFID). Results corroborate the positive impact of Information Technology (IT) coordination processes on logistics performance.Practical implicationsResults show that dry ports operate below their technical and operational capacity and that the sector's lack of regulation in Brazil can facilitate and encourage the use of ports and marine terminals by importers and exporters.Originality/valueApplication of two-stage DEA measures efficiency as a sectoral benchmarking tool.
Relationship between serum CHIP levels with cardiovascular disease in maintenance haemodialysis patients
Authors: Xu Taijing , Liu Mengjun , Zhao Xinhui , Zhang Shenglei , Ma Shuchen , Wang Jun , Wang Yi , Guo Yide , Wang He , Hong Xuan , Liu Feng 
Published: March 2023

AbstractMany preclinical studies reported that the carboxyl terminus of Hsp70‐interacting protein (CHIP) has cardiovascular protective effects. This study was designed to explore whether CHIP is related with cardiovascular disease (CVD) in maintanence haemodialysis (MHD) patients. 217 MHD patients and 150 healthy controls were recruited, serum CHIP concentration and clinical characteristics were measured. MHD patients were followed‐up for 36 months and their cardiovascular events (CVEs) and survival conditions were recorded. Here, the data shows that serum CHIP concentrations in MHD patients were lower than those in healthy controls (31.69 ± 18.2 pg/mL vs 84.53 ± 22.1 pg/mL, p < 0.05). CHIP negatively correlated with age, C‐reactive protein, B‐type brain natriuretic peptide, phosphorus, parathyroid hormone, carotid intima‐media thickness (CIMT) and left ventricular septal thickness (LVSTd), whereas it positively associated with albumin, haemoglobin, creatinine, Kt/V and ejection fraction (p < 0.05, respectively). Partial correlation and multiple linear regression analysis verified the negative relationship between CHIP with CIMT or LVSTd (p < 0.05, respectively). Using quartile method and Kaplan–Meier survival function, it indetified that the lower serum CHIP concentration predicted risk of CVEs, CVD and all‐cause death (p < 0.001). Cox regression analysis manifested CHIP was negatively associated with CVEs (HR = 0.914, 95%CI 0.880–0.950, p < 0.001), CVD mortality (HR = 0.747, 95%CI 0.651–0.857, p < 0.001) and all‐cause death (HR = 0.769, 95%CI 0.696–0.850, p < 0.001). In conclusion, the data of this study revealed that serum CHIP level is significantly correlated with multiple risk factors of CVD and may be one of the predictors of CVD risk and death in MHD patients.
Can a disability studies‐medical sociology rapprochement help re‐value the work disabled people do within their rehabilitation?
Authors: Cooper Harriet , Poland Fiona , Kale Swati , Shakespeare Tom 
Published: March 2023

AbstractThis paper draws attention to the health‐related work that disabled people do when engaging with rehabilitation services. Medical sociology has a rich history of looking at the ‘illness work’ that patients do, while disability studies scholars have explored the cultural value placed upon paid work and the effects on social status of being unable to work. Yet, a longstanding froideur between these two disciplines, which have fundamentally opposed ontologies of illness and disability, means that neither discipline has attended closely to the rehabilitation‐related work that disabled people do. The concept of ‘adjusting’ to illness highlights seemingly irreconcilable disciplinary differences. Yet this article argues that the notion of ‘adjustment work’ can elucidate the socio‐political character of the work disabled people do in their rehabilitation, which could create a more substantial and sustainable dialogue on this subject between disability studies and medical sociology. To make this case, we discuss interview data from the Rights‐based Rehabilitation project, which sought to explore disabled people’s lived experiences of rehabilitation.
The salutogenic gaze: Theorising the practitioner role in complementary and alternative medicine consultations
Authors: Brosnan Caragh , Tickner Campbell , Davies Kate , Heinsch Milena , Steel Amie , Vuolanto Pia 
Published: March 2023

AbstractResearch on why people use complementary and alternative medicine (CAM) shows clients value the CAM consultation, where they feel listened to and empowered to control their own health. Such ‘empowerment’ through CAM use is often theorised as reflecting wider neoliberal imperatives of self‐responsibility. CAM users' perspectives are well studied, but there has been little sociological analysis of interactions within the CAM consultation. Specifically, it is unclear how user empowerment/self‐knowledge relates to the CAM practitioner's power and expert knowledge. We address this using audio‐recorded consultations and interviews with CAM practitioners to explore knowledge use in client‐practitioner interactions and its meaning for practitioners. Based on our analysis and drawing on Foucault (1973), The Birth of the Clinic: an archaeology of medical perception and Antonovsky (1979), Health, Stress and Coping, we theorise the operation of power/knowledge in the CAM practitioner‐client dyad by introducing the concept of the ‘salutogenic gaze’. This gaze operates in the CAM consultation with disciplining and productive effects that are oriented towards health promotion. Practitioners listen to and value clients' stories, but their gaze also incorporates surveillance and normalisation, aided by technologies that may or may not be shared with clients. Because the salutogenic gaze is ultimately transferred from practitioner to client, it empowers CAM users while simultaneously reinforcing the practitioner's power as a health expert.
Application of selected neuroscientific methods in consumer sensory analysis: A review
Authors: Adhikari Koushik 
Published: March 2023

AbstractNeuromarketing or consumer neuroscience is a relatively new market research subdiscipline that has gained popularity among consumer behavior scientists in the past two decades or so. It combines neurobiology with behavioral psychology to understand consumer behavior, more specifically about their decisions related to choices/preferences and purchase. The purpose of this review is to explore the potential of using neuroscientific methods for consumer sensory science research. By no means, this is an exhaustive review hindered by the fact that there are countless articles on neuromarketing and consumer neuroscience in the literature. The author has tried to show the applicability of neuroscientific methods in consumer sensory sciences, specifically electroencephalography and eye tracking, which could potentially “complement” the sensory methodologies to gain better consumer insight. Both these techniques are relatively inexpensive, portable, and minimally invasive techniques that are already being used by some sensory scientists. They could be incorporated with ease in the research portfolio of consumer sensory researchers who would like to use them to study consumer affect. It is recommended that the researchers use proper experimental design that takes into consideration the confounding variables as much as possible. The two methods mentioned before have been proven to be relatively reliable and repeatable. Lastly, these methods would also require ethical oversight because of the involvement of human subjects.
Extensive identification of serum metabolites related to microbes in different gut locations and evaluating their associations with porcine fatness
Authors: Liu Qin , He Maozhang , Zeng Zhijun , Huang Xiaochang , Fang Shaoming , Zhao Yuanzhang , Ke Shanlin , Wu Jinyuan , Zhou Yunyan , Xiong Xinwei , Li Zhuojun , Fu Hao , Huang Lusheng , Chen Congying 
Published: March 2023

AbstractGut microbiota plays important roles in host metabolism. Whether and how much the gut microbiota in different gut locations contributes to the variations of host serum metabolites are largely unknown, because it is difficult to obtain microbial samples from different gut locations on a large population scale. Here, we quantified the gut microbial compositions using 16S rRNA gene sequencing for 1070 samples collected from the ileum, cecum and faeces of 544 F6 pigs from a mosaic pig population. Untargeted metabolome measurements determined serum metabolome profiles. We found 1671, 12,985 and 103,250 significant correlations between circulating serum metabolites and bacterial ASVs in the ileum, cecum, and faeces samples. We detected nine serum metabolites showing significant correlations with gut bacteria in more than one gut location. However, most metabolite‐microbiota pairwise associations were gut location‐specific. Targeted metabolome analysis revealed that CDCA, taurine, L‐leucine and N‐acetyl‐L‐alanine can be used as biomarkers to predict porcine fatness. Enriched taxa in fat pigs, for example Prevotella and Lawsonia intracellularis were positively associated with L‐leucine, while enriched taxa in lean pigs, such as Clostridium butyricum, were negatively associated with L‐leucine and CDCA, but positively associated with taurine and N‐acetyl‐L‐alanine. These results suggested that the contributions of gut microbiota in each gut location to the variations of serum metabolites showed spatial heterogeneity.