bluuebunny/crossref_metadata_2025_split huggingface dataset:
Auditors' perspectives on financial fraud in Pakistan – audacity and the need for legitimacy
Authors: Rashid Muhammad , Khan Naimat U. , Riaz Umair , Burton Bruce 
Published: April 2022

PurposeFinancial shenanigans are the omissions or actions undertaken with the purpose of misrepresenting an organisation's financial statements. Many examples now exist of such behaviour emerging in the context of a desire to deceive the users of financial reports. In this context, research has illustrated how investors can find themselves impacted by such behaviour, with incorrect decision-making around investment decisions being a major issue. However, auditors' perspectives, of obvious importance in such scenarios, given these individuals' role in attesting to the veracity of financial disclosures, have not been investigated. The aim of this study is to address this gap by seeking the experiences of auditors in the developing nation of Pakistan, an environment in which the significant impact of financial improprieties is well-documented.Design/methodology/approachInterviews with 50 Pakistani-based auditors were conducted to gather perceptions about the nature and prevalence of financial shenanigans. The questions posed were structured to address issues relating to both the drivers of and methods used to operationalise financial malfeasance.FindingsThe views expressed by the participants suggest that this type of malpractice is common, with a variety of forms employed and a level of audacity and shamelessness is striking. The results indicate the absence of the three institutional pillars conventionally associated with motivating organisational attempts to legitimise behaviour and maintain social contracts. When considered alongside recent findings that the audit profession in Pakistan may not always play an effective monitoring role, we argue that the evidence suggests the existence of motivations for legitimising strategies are not yet fully understood.Research limitations/implicationsThis contention helps address recent calls for investigation of issues around legitimising tendencies where theoretical understanding is incomplete. A full understanding of the embedded practices will provide capital providers with the opportunity to make more informed decisions regarding their investments in Pakistani firms by highlighting the financial shenanigans involved, including the sheer audacity apparently associated with the observed behaviour.Originality/valueEarnings management and auditing have not been studied widely in Pakistan despite the abundant and persistent nature of corporate scandals across the nation for many decades. Whilst implementation (and enforcement) of some accounting and auditing standards have taken place recently, the financial collapses continue, and understanding regarding the on-going fraud is urgently needed. The extent and shameless nature of the perceived behaviour are striking, suggesting that those closest to financial reporting in Pakistan see fraudulent financial reporting as being close to, if not yet fully representative of, normal practice.
Art and sustainability: can digital technologies achieve sustainability?
Authors: Abdoh Sara A. 
Published: April 2022

PurposeThis paper discusses art and sustainability in the 21st century; therefore, we can't ignore the huge technological revolution that currently exists. Art throughout history has been associated to religion, politics and economics, but now it is also connected to technology. Hence, the question arises: Can digital technologies achieve sustainability? In this regard, the research will address the effective role of digital technology in achieving sustainability in art field and its practices.Design/methodology/approachThe main research material is derived from my interviews with artists, professors, curators, gallerists and art historians. In addition to the references of sustainability in various fields that are related to art, as Sustainability has become a goal that all sectors are striving to achieve to preserve our planet, as much as we can, especially in the field of art which is closely related to the environment.FindingsThis paper explores the possibility of achieving sustainability in art field and its practices through digital technologies. In addition, it reveals that countries that have developed digital technologies are able to apply the digital technologies in art and its practices to achieve sustainability, in contrast, developing countries they could not achieve sustainability through digital technologies.Originality/valueAs part of a joint research project between a developing and developed country, the paper clarifies the different opinions from 14 countries about the extent to which sustainability in art is achieved through digital technology. It also outlines some successful and unsuccessful experiences in achieving sustainability in art.
Corporate level politics from managers and employees perspective and its impact on employees' job stress and job performance
Authors: Khan Hina , Abbas Jawad , Kumari Kalpina , Najam Hina 
Published: April 2022

PurposePerception of organizational politics is one of the key factors of the organization's performance. Based on the principles of Game Theory, this study aims to examine the impact of management's and employee's politics within an organization on the psychological and organizational stress levels of workers, followed by their task and contextual performance.Design/methodology/approachFollowing the non-probability convenience sampling technique, the data was collected from the managerial and non-managerial staff of public, private and semi-government services organizations in Rawalpindi, Islamabad, Lahore, Faisalabad, Gujranwala, Abbottabad and Karachi cities in Pakistan.FindingsThe structural analyses indicate that organizational politics is a major cause of stress among workers and has a significant positive impact on the psychological and organizational stress of workers. Moreover, both organizational politics and job stress hinder workers' performance.Originality/valueThe findings of the current research provide valuable insights into the management of firms about the destructive role of politics with a special focus on psychological and organizational stress, followed by job and contextual performance, particularly in the context of Pakistan. It also proposes strategies to counter this issue, improving worker's performance. Furthermore, the findings also suggest whether management or employees are more involved in organizational politics.
Restaurants and robots: public preferences for robot food and beverage services
Authors: Ivanov Stanislav , Webster Craig 
Published: April 2022

PurposeThe hospitality industry in developed countries is under pressure due to labor shortages and it is likely more food and beverage operations will have to be automated in the future. This research investigates the public’s perceptions of the use of robots in food and beverage operations to learn about how the public perceives automation in food and beverage.Design/methodology/approachData were collected from a survey disseminated online in 12 languages, resulting in a sample of 1,579 respondents. The data were analyzed using factor analysis and OLS regressions.FindingsThe data also reveal that generally positive attitudes toward the use of robots in tourism and hospitality is a strong indicator of positive attitudes toward the use of robots in an F&B setting. The data also illustrate that the public’s perception of appropriateness of the use of robots in F&B operations is positively related to robots’ perceived reliability, functionality and advantages compared to human employees.Research limitations/implicationsThe implications illustrate that the public seems to be generally accepting robots in food and beverage operations, even considering the public’s understanding and acceptance of the limitations of such technologies.Practical implicationsThe research suggests that a critical element in terms of incorporating automation into future food and beverage operations is encouraging consumers to have generally positive attitudes toward the use of robots in hospitality and tourism industries.Originality/valueThis survey is based upon the data gathered in multiple countries to learn about how individuals perceive the use of robots in food and beverage operations, illustrating the attitudes that will assist or hinder the automation of this service industry.
The acceptance and use of smartphones among older adults: differences in UTAUT determinants before and after training
Authors: Yang Cheng-Chia , Liu Cheng , Wang Yi-Shun 
Published: April 2022

PurposeThis article aims at a Unified Theory of Acceptance and Use of Technology (UTAUT) model framework that was used to investigate the impact of a 16-h smartphone training program on the correlations among different constructs of smartphone use in a sample of older adults.Design/methodology/approachA total of 208 participants aged 60–78 (mean: 65.4) years completed a questionnaire that collected information on demographic variables and the frequency and duration of smartphone use as well as the answers to questions on the six UTAUT constructs of performance expectancy, effort expectancy, social influence, facilitating conditions, and behavioral intention and usage behavior. The data were analyzed using partial least squares analysis.FindingsThis study was the first to compare post-training changes in the correlations among UTAUT constructs. The results revealed significant post-training changes in all construct correlations. Behavioral intention and facilitating conditions were shown to significantly impact usage behavior both before and after training and performance expectancy was shown to impact behavioral intention before training. After training, both effort expectancy and social influence were found to impact behavioral intention significantly. Moreover, the impact of facilitating conditions on usage behavior was significantly increased after training.Originality/valueTo date, no study published in the literature has investigated the impact of technological training on the technology-use intentions and behaviors of older adults. The findings of this study suggest that, for older adults, the results of the acceptance and use model for smartphones change significantly and positively between pre-smartphone training and post-smartphone training time points. The findings support that technology training has a positive impact on smartphone use in older adults.
Facilitated virtual learning for advanced geriatric education among nursing students during the COVID pandemic in Taiwan
Authors: Hsieh Pei-Lun , Yang Shang-Yu , Lin Wen-Yen , Huang Tien-Chi 
Published: April 2022

PurposeThis study explored the students' perception of their adoption and acceptance of virtual learning (VL), the factors affecting the adoption of educational technologies and the correlation between their intention, perceived behavioral control and care competence in caring for older adults.Design/methodology/approachA cross-sectional survey was conducted. Surveys were administered to evaluate the participants who were involved in VL on geriatric care during coronavirus disease 2019 (COVID-19) pandemic. A total of 315 nursing students participated in the survey, and 287 valid questionnaires were collected (response rate: 91.11%).FindingsA total of 287 participants (mean age 21.09, SD 1.44 years; 242/287, 84.3% female) were included in the study. The variables of intention to use technologies were positively correlated with care competence (r = 0.59, p < 0.001). The results revealed that the major predictors were perceived ease-of-use (PEOU) (β = 0.28, 95% confidence interval (CI) 0.16–0.40) and perceived usefulness (PU) (β = 0.22, CI 0.09–0.35) which were significantly positive predictors of competence in geriatric care.Research limitations/implicationsNursing students lack in clinical knowledge and situational experience in geriatric care; therefore, their perceptiveness, expressions and reflection on the process of providing care to hospitalized older patients should be increased. These results indicated that students improved in geriatric healthcare after/during the VL program during COVID-19 pandemic.Originality/valueIt is hoped that the present study would make an invaluable contribution to existing research on education in general and on the quality of care in geriatric nursing as limited studies have been published so far.
The influence of COVID-19 on employee ergonomics and employee engagement of banking employees
Authors: Kulkarni Praveen , Appasaba L.V. , Nishchitha Gowda C.G. 
Published: April 2022

PurposeThe paper aims to provide insights into the influence of COVID-19 on employee engagement and ergonomics in the banking sector. The purpose of this study is understood from the perspective of impact of the pandemic on banking employees.Design/methodology/approachData for the study are collected from the employees working in the banking sector of India. The study applied the partial least squares (PLS) method of analysis to understand the relationship between employee engagement and ergonomics in the banking sector.FindingsThe findings of the study suggest results with regards to change in the perception of the employees in the bank and its influence on the work ergonomics due to pandemic. The findings indicate that banks need to develop measures and strategies for improving employee engagement programs and work ergonomics at banks.Research limitations/implicationsThe study is confined to the banking employees working in a specific region. Therefore, future research could focus more on the influence of Covid-19 on the organizational culture of the banking system and provide insight into this direction of research.Practical implicationsThis study provides directions for human resource management for developing effective practices for improving the performance of the employees in the banking sector.Social implicationsThis study offers support to the banking sector by providing insights into how it can improve the working environment and, thereby, enhance working in the banking sector.Originality/valueThis is the study that attempts to provide insights into how ergonomics is important for working in the banking sector, especially during a pandemic. The findings provide important implications for the banking sector and improve work ergonomics.
Social inequalities in leadership: shifting the focus from deficient followers to destructive leaders
Authors: Silver Elisabeth R. , King Danielle D. , Hebl Mikki 
Published: April 2022

PurposeExisting research on social inequalities in leadership seeks to explain how perceptions of marginalized followers as deficient leaders contribute to their underrepresentation. However, research must also address how current leaders restrict these followers' access to leadership opportunities. This conceptual paper offers the perspective that deficiencies in leaders' behaviors perpetuate social inequalities in leadership through an illustrative application to research on gender and leadership.Design/methodology/approachThe authors situate existing research on gender and leadership within broader leadership theory to highlight the importance of inclusivity in defining destructive and constructive leadership.FindingsPrevious scholarship on gender inequalities in leadership has focused on perceptions of women as deficient leaders. The authors advocate that researchers reconceptualize leaders' failures to advance women in the workplace as a form of destructive leadership that harms women and organizations. Viewing leaders' discriminatory behavior as destructive compels a broader definition of constructive leadership, in which leaders' allyship against sexism, and any other form of prejudice, is not a rare behavior to glorify, but rather a defining component of constructive leadership.Practical implicationsThis paper highlights the important role of high-status individuals in increasing diversity in leadership. The authors suggest that leader inclusivity should be used as a metric of leader effectiveness.Originality/valueThe authors refocus conversations on gender inequality in leadership by emphasizing leaders' power in making constructive or destructive behavioral choices. The authors’ perspective offers a novel approach to research on social inequalities in leadership that centers current leaders' roles (instead of marginalized followers' perceived deficits) in perpetuating inequalities.
The application of emotions, sharing motivations, and psychological distance in examining the intention to share COVID-19-related fake news
Authors: Tan Wee-Kheng , Hsu Chun Yu 
Published: April 2022

PurposeCoronavirus disease 2019-related fake news consistently appears on social media. This study uses appraisal theory to analyze the impact of such rumors on individuals' emotions, motivations, and intentions to share fake news. Furthermore, the concept of psychological distance and construal level theory are used in combination with appraisal theory to compare toilet paper shortages and celebrity scandal rumors.Design/methodology/approachData collected from 299 Taiwanese respondents to 150 toilet paper shortage-related and 149 celebrity gossip-related questionnaires were processed using partial least squares regression and multigroup analysis.FindingsIn both cases, surprise is felt most intensely. However, unlike in the celebrity fake news scenario, worry plays a prominent role in driving the altruistic sharing motivation related to the toilet paper shortage rumor. Furthermore, while emotional attributes (basic or self-conscious, concrete, or abstract) serve as a guide for how emotions change with psychological distance, the degree to which an emotion is relevant to the fake news context is key to its manifestation.Originality/valueThis study examines the impact of individuals' emotions on their motivations and intention to share fake news, applying the appraisal theory and the psychological distance concept in a single study to fake news sharing intention. It evaluates the relationship between psychological distance and emotions, revealing that it is not absolute and need not necessarily shift according to psychological distance change; rather, the relationship is context-sensitive.
30 years of research in Islamic accounting: a literature review
Authors: Alam Md. Saiful 
Published: April 2022

PurposeThis paper aims to examine the Islamic accounting research. In particular, the paper extensively investigates the literature on Islamic accounting to understand the issues, contexts, methods and theoretical paradigms thereof.Design/methodology/approachThe study has adopted a literature review approach. It has examined the key journal publications for 30 years in accounting discipline and systematically identified the Islamic accounting papers during 1990–2020. In total, 95 papers were identified until June 2020, and they were thoroughly reviewed to identify the relevant issues, contexts, methods and theoretical paradigms.FindingsThe study has found that Islamic accounting papers covered issues of both Islamic organizations (e.g. Islamic financial institutions) and of Muslim countries. The key issues include the regulation and regulatory compliance, annual report disclosures, corporate and Islamic governance, accounting profession, gender, accountability matters, management accounting and control, waqf accounting and zakat management. The study has also observed various normative guidelines from the academics on how the teaching of Islam is enacted in accounting, accountability and governance matters to attain the maqasid al-shari'a, i.e. human welfare, social justice and equity.Research limitations/implicationsThe study is not empirical. Hence, the limitations of literature review papers are applicable in this case. Moreover, it is possible that this study could not identify some of the important literature on Islamic accounting (such as the papers published in Arabic by the academicians and professionals of Arab world).Practical implicationsThe study enables both Islamic accounting academics and practitioners to identify the main Islamic accounting issues and realize the importance of Islamic accounting.Social implicationsWhen the author considers Islamic accounting as a social construction and tries to understand the phenomenon through social theories, the author acknowledges the relevance of Islamic accounting in the society in which it operates. It can be noticed from the discussion that Islamic accounting emphasizes on social welfare, balance, equity and providing relevant information to follow the commandments of God.Originality/valueTo the best of the author’s knowledge, this study is the first to provide a synoptic view on the issues, context, methods and theoretical paradigms of Islamic accounting, while covering major accounting journals in 30 years.
Drivers for energy analysis towards a BIM-enabled information flow
Authors: Mohammad Ahmad Ahmad , Rodriguez Trejo Sergio , Hafeez Mian Atif , Dawood Nashwan , Kassem Mohamad , Naji Khalid Kamal 
Published: April 2022

PurposeEnergy analysis (EA) within a building information modelling (BIM) enables consistent data integration in central repositories and eases information exchange, reducing rework. However, data loss during information exchange from different BIM uses or disciplines is frequent. Therefore, a holistic approach for different BIM uses enables a coherent life cycle information flow. The life cycle information flow drives the reduction of data loss and model rework and enhances the seamless reuse of information. The latter requires a specification of the EA key performance indicators (KPIs) and integrating those in the process.Design/methodology/approachThe paper presents a set of KPIs extracted from the developed EA process maps and interviews with expert stakeholders. These KPIs stem from the literature review and link to the benefits of EA through industry expert review. The study includes (1) development and validation of EA process maps adjusted to requirements from different stakeholders. (2) KPIs aligned with the EA process map, (3) identification of the drivers that can facilitate life cycle information exchange and (4) opportunities and obstacles for EA within BIM-enabled projects.FindingsThis paper depicts a viable alternative for EA process maps and KPIs in a BIM-enabled AEC design industry. The findings of this paper showcase the need for an EA within BIM with these KPIs integrated for a more effective process conforming to the current Open BIM Alliance guidance and contributing towards sustainable life cycle information flow.Research limitations/implicationsThe limitation of the research is the challenge of generalising the developed EA process maps; however, it can be adjusted to fit defined organisational use. The findings deduced from the developed EA process map only show KPIs to have the ability to facilitate adequate information flow during EA.Practical implicationsThe AEC industry will benefit from the findings of this primary research as the industry will be able to contrast its process maps and KPIs to those developed in the paper.Social implicationsThis paper benefits the societal values in EA for the built environment in the design stages. The subsequent life cycle information flow will help achieve a consistent information set and decarbonised built environment.Originality/valueThe paper offers a practical overview of process maps and KPIs to embed EA into BIM, reducing the information loss and rework needed in the practice of this integration. The applicability of the solution is contrasted by consultation with experts and literature.