bluuebunny/crossref_metadata_2025_split huggingface dataset:
Professional judgement in accounting and Aristotelian practical wisdom
Authors: West Andrew , Buckby Sherrena 
Published: March 2022

PurposeRecognising the growing importance of professional judgement within professional accounting, this paper examines how it relates to Aristotelian practical wisdom, with reference to the ethical failure at Carillion plc in 2018. This includes an examination of how these concepts are similar and how they differ and a reconceptualisation of professional judgement in Aristotelian terms.Design/methodology/approachThe conventional understanding of professional judgement is articulated with reference to accounting standards, professional accounting institutions and academic research. This is compared to Aristotelian practical wisdom, as presented in the Nicomachean Ethics. Both of these conceptualisations are analysed with reference to the failure of Carillion plc.FindingsSome similarities as well as significant differences between the conventional conceptualisation of professional judgement and Aristotelian practical wisdom are identified. Application to the accounting failure of Carillion plc shows how an Aristotelian reconceptualisation of professional judgement, as an ethical concept, provides a more adequate understanding of unethical accounting behaviour.Research limitations/implicationsThe analysis identifies aspects of professional judgement in accounting that have not previously been explored empirically, but which nevertheless have empirical support in other domains.Practical implicationsProfessional judgement is reconceptualised in ethical terms, which informs how professional bodies and firms should conceive and apply this concept.Originality/valueAlthough there has been research on judgement informed by psychology, there has been little research linking judgement and wisdom in an accounting context. This paper utilises a philosophically informed perspective on wisdom to reconceptualise professional judgement in a way that provides a more adequate understanding of ethical failures.
Hermeneutic phenomenology for spatial analysis
Authors: El-Kholei Ahmed O. 
Published: March 2022

PurposeFrom scholars' view, there are various research approaches to investigate the city and its spaces. However, there is a need to examine the city and its spaces from the residents' perspective. Hermeneutic phenomenology might be applicable and valuable. Also, communication is a requirement for successful participatory planning and spatial analysis. Architects, urban designers and landscape architects must possess intersubjective competencies to communicate and engage with the public. Hermeneutic knowledge is the source for developing these intersubjective capabilities essential for communication. All design preparation and execution steps require distorted-free communication, starting with defining a problem and ending with implementation, monitoring and evaluation.Design/methodology/approachThe paper aims to test the applicability of hermeneutic phenomenology in urban studies. The author examines the right to the city and producing space in Cairo, Egypt. Besides web pages, documents and social networks, data sources vary, including proverbs and poems. Semiotics is the qualitative research technique used to interrogate the collected material using qualitative data analysis software.FindingsCairo's growth is the outcome of the division of labor, administration and power dynamics. Egyptians' right to take part in Cairo's planning and management is the issue. Hermeneutic phenomenology is an approach to perform spatial environmental investigations. It could inform decision-making, ensure the planning process's validity and guarantee people's ownership of planned projects.Originality/valuePhenomenology allows for inside and outside the understanding of a spatial phenomenon. The current focus of architectural and planning schools' curricula is on technical actions. These schools consider increasing the dose of social sciences in their curricula. Educators could teach students how to use hermeneutic phenomenological research methodologies. Using hermeneutic knowledge in communication encourages public engagement in formulating and implementing projects, thus ensuring their long-term viability.
Behavioral intention to order food and beverage items using e-commerce during COVID-19: an integration of theory of planned behavior (TPB) with trust
Authors: Hamid Sheeba , Azhar Mohd , Sujood  
Published: March 2022

PurposeThis paper aims to examine consumers’ behavioral intention (BI) to order food and beverage items using e-commerce during COVID-19 by incorporating trust (TRU) with the theory of planned behavior (TPB).Design/methodology/approachData were collected via an online questionnaire, and the study used a total of 306 accurate and usable responses. The population of the study includes Indian consumers. Data were analyzed using SPSS 25 and AMOS 22.0. The proposed hypotheses were statistically tested.FindingsThe empirical results show that attitude (ATT), subjective norms (SN) and trust significantly and positively influence behavioral intention, while perceived behavioral control (PBC) is insignificant. This study reveals that the proposed model explained approximately 51% of the variance in the behavioral intention.Research limitations/implicationsSeveral theoretical and practical implications are drawn on the basis of the findings of the current study that can be used to make recommendations to e-commerce companies and help them understand the behavioral intention of consumers during COVID-19. Since the research is primarily focused on India, it is difficult to extrapolate the findings to other countries.Originality/valueTo the best of researchers’ knowledge, no single study was carried out in the Indian context that tested the influence of trust on the behavioral intention of ordering food and beverage items using e-commerce during COVID-19. Hence, the present study attempts to understand the factors influencing purchase intention in e-commerce and analyzes the relationship between these factors in the backdrop of COVID-19.
Costco wholesale: the global expansion dilemma
Authors: Kumar Abhishek , Kar Sanjay Kumar , Mishra Saroj Kumar , Bansal Rohit , Harichandan Sidhartha 
Published: March 2022

Learning outcomes
This case will enable students to understand the operations and business model of an international retailer. The case offers enough insights and learning on a retailer who enters a different market and collaborates with the local players to gain market access; and to understand the marketing techniques and strategies of an international retailer to capitalise on market opportunities.

Case overview/synopsis
The case is about a third largest US-based multinational Costco Wholesale corporation which is a giant retailer. The company operated at 803 locations with a revenue of $166.7bn, which makes it the third largest global retailer in 2020. The case offers comprehensive insight into Costco Wholesale’s business model, distribution strategy, marketing techniques and internationalisation. The authors further discuss that how Costco put forth its model among different range of customers and provided them with high-quality products at a comparatively lower price. The focus of the case is towards the Asian expansion of Costco. In subsequent parts, the strategies and challenges of Costco with respect to its Asian competitors have also been discussed. After generating experience in Asian markets, Costco has considered China as its next destination. The case also discusses the foreign retailers’ success, failure and retail format.

Complexity academic level
This case is designed for undergraduate and postgraduate classes of management and business administration.

Supplementary materials
Teaching notes are available for educators only.

Subject code
CSS 8: Marketing.
From riding high to lying low: Hyundai Colombia Automotriz S.A.
Authors: Zwerg-Villegas Anne Marie , Gutiérrez Ana María , Baker David S. 
Published: March 2022

Learning outcomes
Determine when to resolve conflict through arbitration and when to resolve conflict through the court system. Reflect upon the types of organizational misconduct and determine what behaviors constitute organizational misconduct. Argue whether the behaviors that constitute organizational misconduct are universal or may vary according to the context. Analyze whether actions that might be considered misconduct might be acceptable in certain situations and contexts. Build additional definitions of organizational misconduct that might pertain to non-Western, developed country contexts. Analyze how media and popular opinion might influence perceptions of organizational misconduct.

Case overview/Synopsis
Carlos Mattos (he/him/his) was the founder/president/CEO of Hyundai Colombia Automotriz S.A. from 1992 to 2015. He and his company introduced the Hyundai brand to the Colombian market and made it one of the best-selling automobile brands in the nation. When the company began experiencing losses, Hyundai headquarters terminated the contract and awarded the distribution to an Ecuadorian firm.The contract between Hyundai Colombia Automotriz S.A. and Hyundai Motor Company stipulates that arbitration is the appropriate dispute mechanism. However, Mattos contemplates whether arbitration is his best option or if he should take Hyundai Motor Company to court. He also contemplates suing the Ecuadorian firm for unfair competition.As students analyze Mattos’ decision, they will determine whether the actions of the any of the parties might be considered organizational misconduct. This case is not about assigning blame. It is not about deciphering whether anyone is guilty. Instead, the case is designed to promote critical thinking about the concept of organizational misconduct. Most literature and understanding of organizational misconduct are from a Western, developed country point of view. In this case, there are three key actors, all from emerging markets. Each may have participated in some sort of misconduct, depending on how the term is defined.

Complexity academic level
This case is appropriate for advanced, undergraduate or master's level international business students in classes such as international management, intercultural management, international negotiation or business ethics.

Supplementary materials
Teaching notes are available for educators only.

Subject code
CSS 5: International Business.
Skills mismatch and change confidence: the impact of training on change recipients’ self-efficacy
Authors: Ferrari Filippo 
Published: March 2022

PurposeDrawing on Bandura’s social learning theory (SLT), the purpose of this paper is to investigate, analytically, the impact that after-training skills level (i.e. perceived skill match) has on change self-efficacy. Moreover, this research also aims to identify which specific skills sets (if any) act as a protective factor during organizational change, supporting the change confidence (CC) level of the people involved.Design/methodology/approachQuantitative research was carried out on a sample of 200 workers in the bank sector.FindingsFindings of this study suggest that skill match has a significant impact on the CC level. Furthermore, this study demonstrates that, even in front-office jobs, a perceived skill match of soft skills does not have a significant impact on staff CC, unlike that suggested by common sense and by literature.Research limitations/implicationsFuture research should investigate if and how a training process enables change self-efficacy over time or instead shows its utility only when it is relating to a specific and limited period.Practical implicationsThis study suggests that in designing training, top and middle management should pay specific attention to change recipients’ needs by adopting a bottom-up approach. Moreover, to improve training effectiveness, it would be advisable to also train change recipients’ supervisors.Social implicationsThis study has social implications in suggesting how to foster the adaptive capabilities of change recipients in current turbulent times. In doing so, it suggests how to prevent some undesirable change consequences such as anxiety, intention to quit, work-related stress and change cynicism.Originality/valueThis paper shows that, from a methodological point of view, it is necessary to evaluate training effectiveness at the level of a specific skill area and not simply by comparing the trained/not trained people, as typically practiced until now.
Collaborative data analysis: examining youths’ literacy practices in YPAR
Authors: Marciano Joanne E. , Beymer Alecia 
Published: March 2022

PurposeThe purpose of this paper is to examine how youth from varied cultural and socioeconomic backgrounds came together to collaboratively analyze data they collected across two research projects in a community-based Youth Participatory Action Research (YPAR) initiative, a less understood aspect of YPAR. Specifically, this study discusses how youth enacted collaborative data analysis to foreground lived experience and experiential knowledge while enacting critical literacy practices and building toward an open and reflective form of relationality.Design/methodology/approachThe examination of youths’ data analysis practices is situated in a larger qualitative research study of the Central City Youth Participatory Action Research initiative, a six-month, community-based, out-of-school program. This study discusses the relational and humanizing practices of youth through collaborative data analysis practices.FindingsThis study focuses on two small-group research teams, examining how youth enacted critical literacy practices and humanizing modes of learning through relational practices as data analysis. This study discusses two themes in the findings: making sense of data through personal experience and negotiating researcher roles as stancetaking in collaborative data analysisOriginality/valueIn analyzing students’ collaborative data analysis practices across the small-group YPAR projects they enacted, this study contributes new understandings about how youth analyzed data to examine aspects of educational equity important to them.
Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standard adoption evidence from an emerging capital market
Authors: Boateng Richard Nana , Tawiah Vincent , Tackie George 
Published: March 2022

PurposeThe purpose of this paper is to provide an empirical evidence concerning the influence of Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standards adoption evidence from an emerging capital market.Design/methodology/approachData were collected from the annual reports of all 22 listed non-financial firms over a five-year period. Using content analysis, the audited annual reports of the firms were scored on the extent of overall and four specific types of voluntary disclosures made. The panel data obtained were analyzed using a generalized ordinary least squares regression model.FindingsThe findings of the study show that voluntary disclosures among the firms are low even after the adoption of IFRS. Corporate governance attributes of board size and board leadership structure are significant determinants of the extent of voluntary disclosures made by the firms. However, board independence and auditor type exhibit only a significant positive effect on voluntary financial and forward-looking information disclosures.Research limitations/implicationsFirms’ voluntary information disclosure and governance variables were restricted to those in annual reports, which may partially reflect the reality of firms’ disclosure and governance practices.Practical implicationsThe present study offers useful insights to regulators of the capital market to strengthen monitoring of firms to ensure strict adherence to corporate governance best practice guidelines as a means of improving information environment.Originality/valueThis study is one of the very few ones in Africa, especially in the context of Ghana Stock Exchange, to use post-IFRS data and examine a disaggregated voluntary disclosure by firms.
GSA-based support vector neural network: a machine learning approach for crop prediction to provision sustainable farming
Authors: Ashwitha A. , Latha C.A. 
Published: March 2022

PurposeAutomated crop prediction is needed for the following reasons: First, agricultural yields were decided by a farmer's ability to work in a certain field and with a particular crop previously. They were not always able to predict the crop and its yield solely on that idea alone. Second, seed firms frequently monitor how well new plant varieties would grow in certain settings. Third, predicting agricultural production is critical for solving emerging food security concerns, especially in the face of global climate change. Accurate production forecasts not only assist farmers in making informed economic and management decisions but they also aid in the prevention of famine. This results in farming systems’ efficiency and productivity gains, as well as reduced risk from environmental factors.Design/methodology/approachThis research paper proposes a machine learning technique for effective autonomous crop and yield prediction, which makes use of solution encoding to create solutions randomly, and then for every generated solution, fitness is evaluated to meet highest accuracy. Major focus of the proposed work is to optimize the weight parameter in the input data. The algorithm continues until the optimal agent or optimal weight is selected, which contributes to maximum accuracy in automated crop prediction.FindingsPerformance of the proposed work is compared with different existing algorithms, such as Random Forest, support vector machine (SVM) and artificial neural network (ANN). The proposed method support vector neural network (SVNN) with gravitational search agent (GSA) is analysed based on different performance metrics, such as accuracy, sensitivity, specificity, CPU memory usage and training time, and maximum performance is determined.Research limitations/implicationsRather than real-time data collected by Internet of Things (IoT) devices, this research focuses solely on historical data; the proposed work does not impose IoT-based smart farming, which enhances the overall agriculture system by monitoring the field in real time. The present study only predicts the sort of crop to sow not crop production.Originality/valueThe paper proposes a novel optimization algorithm, which is based on the law of gravity and mass interactions. The search agents in the proposed algorithm are a cluster of weights that interact with one another using Newtonian gravity and motion principles. A comparison was made between the suggested method and various existing strategies. The obtained results confirm the high-performance in solving diverse nonlinear functions.
What has been done and what has not – the government of Canada’s economic policy response to the coronavirus pandemic
Authors: Fedotov Dmitriy 
Published: March 2022

Purpose
This paper aims to examine Canadian government measures to support country’s economic recovery and sustainable development. The goal is to examine whether all orders of government are working well to deliver the required help to Canadians.

Design/methodology/approach
The theoretical foundations for this article are drawn from liberal and institutionalist approaches to comparative politics. Specifically, the proposed study draws on political tensions that occur because of actions of self-centered regional (provincial) governments who legitimize individual policies based on their self-centered economic and political objectives.

Findings
Nowadays, we can observe the primary role of the state in supporting and regulating the health governance systems, the economy and social life. Many informal groups have unstructured approach, which does not require them to follow existing strategies. The challenges caused by COVID-19 have led to the resurgence of collective, state-based approaches to the recovery. The key findings illuminate the importance of crisis communication activities which should be implemented properly. This implies that all disclosures must be timely and truthful.

Practical implications
The study helps to better understand the events that disrupt parts of the Canadian economy during pandemic. It reviews the essential functions that are critical for reliable operation of infrastructure services to ensure safety and well-being of the population. During the COVID-19, federal–provincial–territorial collaboration runs into resistance because of competing interests, resource constraints, legacies from past conflicts and lack of coordination. In contrast to managers, who often focus on tangible short-term results, today’s leadership more often seeks intangible long-term results. This means that the central–local government relations tend to be more informal.

Originality/value
In the face of external shock, such as COVID-19, it did not take much time for Canadian provincial governments to realize that they cannot cope with a wide range of challenges alone. In these circumstances, the narratives of how governments work together during the challenging time to impact their desired outcomes are of crucial importance.
Impeding factors for the generation of collaborative innovation performance in ecosystem-based manufacturing
Authors: Ates Aylin 
Published: March 2022

PurposeAlthough there is a growing body of literature on the benefits of innovation ecosystem participation for keystone/focal firms, there are limited studies on what motivates or impedes other actors’ participation (i.e. suppliers and complementors) in collaborative innovation. Hence, this study aims to address the root causes of collaborative innovation failure and develop a better understanding of the hindering factors for the generation of collaborative innovation performance in ecosystem-based manufacturing.Design/methodology/approachThis study adopted a qualitative research study with 45 managers involving an online survey with open-ended questions followed by an expert focus group with seven managers from a UK-based high value manufacturing ecosystem. Data analysis and coding followed a highly iterative process using a thematic analysis approach.FindingsThis study identified six common barriers to collaborative innovation from the perspective of supplier firms. Particularly, this study found unique impeding factors in relation to revealed and deterring barriers in an ecosystem-based manufacturing context. This paper argues that suppliers and small- and medium-sized enterprises not only require financial support but also need to develop a strategic mindset, confidence, effective partnerships and knowledge about risks and returns to participate in collaborative innovation.Originality/valueThe extant literature identifies the motivations for joining innovation ecosystems and the prominence of value co-creation activity from the perspective of focal firms or orchestrators. However, this study offers insights into the need for an effective value co-appropriation setup amongst the ecosystem actors including suppliers. Importantly, this study proposes that effective value co-appropriation is essential for making collaborative innovation happen in manufacturing ecosystems.