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Article
Publication date: 8 October 2024

Lino Cinquini, Antonio Leotta, Carmela Rizza, Daniela Ruggeri, Andrea Tenucci and Mariastella Messina

The purpose of this paper is to explore how the controller’s practice is constructed through the use of cloud technologies. Thus, the authors explore the possibilities that cloud…

Abstract

Purpose

The purpose of this paper is to explore how the controller’s practice is constructed through the use of cloud technologies. Thus, the authors explore the possibilities that cloud technologies offer and how, through these technologies, actors can co-author a process that leads them to relate themselves to the world.

Design/methodology/approach

The authors adopt pragmatic constructivism to investigate the construction of the controller’s practice through cloud technologies. Drilling down to a single case study, they chose two IKEA stores in Italy to ascertain, through interviews, how the controller’s practice has changed since switching to a cloud-based information management platform.

Findings

This case evidence sheds light on how cloud technologies help to construct the controller’s practice. Managers' interactions are now partly governed and partly supported by information in the cloud. Workers can collect and share data, promoting knowledge production at a range of organisational levels.

Originality/value

This paper contributes to studies on the hybrid nature of management control practice. The authors underline how using cloud technologies helps to construct controller’s practice. More specifically, using cloud technologies allows the controller to orchestrate a co-authoring process through which managers integrate facts, possibilities, values and communication to form a functioning construct causality. Overall, the result is better support for decision-making.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 10 October 2023

Francie Lange, Anna Peters, Dominik K. Kanbach and Sascha Kraus

This study aims to investigate different types of platform providers (PPs) to gain a deeper understanding of the characteristics and underlying logic of this group within…

Abstract

Purpose

This study aims to investigate different types of platform providers (PPs) to gain a deeper understanding of the characteristics and underlying logic of this group within collaborative consumption (CC). As CC occurs with three groups of actors (PP, peer service provider and customer) and is predominantly viewed from the customer perspective, this study offers insights from the under-researched PP perspective.

Design/methodology/approach

This research applies a multiple case study approach and analyzes descriptively and thematically 92 cases of CC PPs gathered through the Crunchbase database.

Findings

The authors derive four archetypes of CC PPs, namely, the hedonist, functionalist, environmentalist and connector, that differ in their offered values, dominating motives and activities across industries.

Research limitations/implications

The authors conceptualize CC by clearly describing the four archetypes and their characteristics. However, further research would benefit from including databases other than Crunchbase.

Practical implications

PPs need to understand their value offerings and customer preferences to develop convincing value propositions and offer engaging activities. PPs would benefit from a more active social media presence to build strong relations with customers and peer service providers to effectively communicate their values.

Originality/value

The paper is pioneering as it encompasses the perspective of CC PPs and operationalizes the concept of CC. The authors address the lack of research on CC by conducting an extensive case study.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 12 November 2024

Maya Elizabeth Sharma, Elizabeth Paddock and Katy A. Jones

Since the criminalisation of coercive control (CC), there have been a growing number of cases in the UK; however, there continues to be minimal research, understanding and…

Abstract

Purpose

Since the criminalisation of coercive control (CC), there have been a growing number of cases in the UK; however, there continues to be minimal research, understanding and education about this type of abuse. Hence, it is unsurprising that young people are at the highest risk of CC as they enter their first intimate relationships with limited awareness of the risks. The aim of this study is to explore how 16- to 24-year-olds in the UK understand CC in intimate relationships.

Design/methodology/approach

Semi-structured interviews were conducted with 23 young people to explore their knowledge of CC, sources of knowledge and learning opportunities. Reflexive thematic analysis was used to examine the interviews.

Findings

A total of 14 participants had heard of CC. Participants attributed victims and perpetrators behaviour to individual and environmental factors, including societal and gendered expectations. Young people explained that their knowledge came from experiences, online sources and family and friends. However, participants recognised the importance of credible messengers and sources, and some were sceptical of information shared online. Most had not learnt about CC in formal education but expressed the importance of incorporating it into the secondary curriculum.

Originality/value

To the best of the authors’ knowledge, this study is the first to explore how young people understand CC in the UK. The findings highlight the need for better understanding and formal education around CC, provide a platform for future work and encourage the incorporation of young voices in developing interventions.

Details

Journal of Criminal Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2009-3829

Keywords

Article
Publication date: 10 June 2024

Debora Sarno, Bo Enquist, Francesco Polese, Roberta Sebastiani, Samuel Petros Sebhatu and Anna Maria Viljakainen

Sustainability transitions (STs) refer to large-scale step changes in complex systems required to face sustainability issues. We aim to delineate how they can unfold in service…

Abstract

Purpose

Sustainability transitions (STs) refer to large-scale step changes in complex systems required to face sustainability issues. We aim to delineate how they can unfold in service ecosystems, especially when inspired by regenerative thinking.

Design/methodology/approach

We develop a conceptual framework based on a processual view of STs and provide a propositional inventory based on literature leveraging deductive reasoning. Moreover, we contextualize our conceptualizations by showing illustrative examples of cities coping with STs.

Findings

We connect the perception of unsustainability with the shift toward service-dominant (S-D) logic and identify them as triggers of an ST; we focus on the role of nested service ecosystems and the adoption of regenerative thinking in STs; finally, we highlight the domino effect that can drive continuous change towards sustainability in service ecosystems. Future research could be focused on (loss of) sensemaking for driving STs, practical approaches to deal with institutional tensions in nested service ecosystems and the possible fractality of ST processes in service ecosystems.

Originality/value

This study supports the understanding of STs in cities and other systems such as industries, markets and organizations. It contributes to ST literature by suggesting the adoption of S-D logic and system lenses to identify, drive and cope with system changes toward sustainability, showing implications for policymakers and practitioners. Furthermore, it contributes to S-D logic by unfolding the self-adjustment of service ecosystems and the focus of sustainability initiatives on nested service ecosystems to sustain the broader systems. Finally, it contributes to transformative service research by identifying how the procedural and inspirational principles characterizing regenerative thinking can support design for STs.

Details

Journal of Service Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-5818

Keywords

Open Access
Article
Publication date: 25 July 2024

Luca Carrubbo, Silvia Cosimato and Anna Roberta Gagliardi

Service organizations operate in an increasingly complex and uncertain context that makes decision-making challenging. Despite well-recognized changes in the operational context…

Abstract

Purpose

Service organizations operate in an increasingly complex and uncertain context that makes decision-making challenging. Despite well-recognized changes in the operational context of government as service organization, service literature has given surprisingly limited attention to what these changes imply for organizational decision-making. This study aims to face with the lack of fit of decision-making theorizing with the reality, within which most service practitioners operate, in order to foster the relevance of decision-making in service research and properly approach the false assumptions and misguided instructions for action.

Design/methodology/approach

To rectify the situation, the purpose of this paper is to advance a more holistic understanding of decision-making in government as service organization. The authors do so by reviewing the sparse, though insightful, prior literature on decision-making in service research and identifying four foundational assumptions of decision-making in the service context, that radically differ from the traditional assumptions of decision-making within the wider management literature.

Findings

The authors contribute to service research by further advancing the emerging dynamic understanding of decision-making by developing eight systems thinking-informed research propositions and a connected research agenda. In doing so, the paper offers the essential ground work that can revitalize the field of service management and equip it for facing the challenges that government as service organization is encountering in the 21st century.

Originality/value

The formulated eight research propositions demonstrate that decision-making in a government as service organization occurs within complex adaptive systems composed of multiple subsystems and is characterized by a high degree of unpredictability. It is a process influenced by multiple actors part of the system and subsystems, through multiple feedback loops, where the implications of prior decisions inform the future decisions.

Details

Transforming Government: People, Process and Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6166

Keywords

Open Access
Article
Publication date: 27 November 2023

Siddig Hussein Hamad

The purpose of this article is to investigate on changes of the microbial load and the chemical and physical properties of date fruits stored for 6 months under two different…

Abstract

Purpose

The purpose of this article is to investigate on changes of the microbial load and the chemical and physical properties of date fruits stored for 6 months under two different temperatures.

Design/methodology/approach

A composite sample of 100 kg date fruits from the Khalas variety, season 2019, was collected from the local market in Al Ahsa Province, Saudi Arabia, packaged in 1 kg lots, stored at room and refrigerator temperatures and the microbial contamination and the chemical and physical properties monitored over a period of six months of storage. Total bacteria, lactic acid bacteria, Enterobacteriaceae, yeasts and molds were counted and representatives of yeast and mold contaminants were identified using morphological, physiological and molecular typing techniques. Changes in the color and texture of the samples were also monitored during storage.

Findings

The yeasts detected were two strains of each of Lachancea thermotolerans and Rhodosporidiobolus fluvialis and one strain of Cystofilobasidium lacus-mascardii. For molds, one strain of each of Aspergillus niger, Aspergillus flavus, Penicillium chrysogenum and Aspergillus caespitosus have been detected. No significant growth of these microorganisms was observed, but enough load persisted during storage that makes the samples not meeting the microbiological standards. There were significant changes in the color and texture of the fruits during storage.

Originality/value

These findings add important information that can help producers and processors to improve quality and promote marketing of date fruits, especially to international markets.

Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

Article
Publication date: 16 September 2024

Guanming He and Dongxiao Shen

We examine how superstition shapes corporate tax avoidance and do so by taking a risk perspective and focusing on the zodiac-year belief prevalent in China.

Abstract

Purpose

We examine how superstition shapes corporate tax avoidance and do so by taking a risk perspective and focusing on the zodiac-year belief prevalent in China.

Design/methodology/approach

We adopt a difference-in-differences research design to compare the degree of corporate tax avoidance in the CEOs’ zodiac year with that in the adjacent years. We do propensity-score matching to form a sample of Chinese listed firms for the regression analysis.

Findings

We find causal evidence that firms exhibit a greater magnitude of tax avoidance in the CEOs’ zodiac years, a result attributable to relatively weak tax enforcement in the Chinese context. We also find that the zodiac-year effect on corporate tax avoidance is more pronounced for firms with tight financial constraints, firms with high business risk, firms headquartered in regions with a high degree of superstition and non-state-owned firms.

Originality/value

This study is the first to show that superstition is a determinant factor of tax avoidance and contributes to the tax literature by shedding light on the behavioral risk factors that shape corporate tax avoidance. We take the perspective of CEOs’ risk appetite to analyze how tax avoidance is influenced by the CEOs’ trade-off between the costs and benefits of avoiding taxes. Our results suggest that, when CEOs are more risk-averse, they attach more importance to financial risk than the risk of reputational losses and litigation associated with corporate tax avoidance. The findings imply that tax avoidance can be curbed by increasing (or decreasing) the tax (financial) risk confronting the CEOs.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 23 July 2024

Khurram Shahzad, Shakeel Ahmad Khan and Abid Iqbal

This study aims to identify the librarians’ readiness to leverage artificial intelligence for sustainable competence development and smart library services.

Abstract

Purpose

This study aims to identify the librarians’ readiness to leverage artificial intelligence for sustainable competence development and smart library services.

Design/methodology/approach

This study used a quantitative research design for addressing the objectives. The population consisted of librarians from the public and private sector universities of Pakistan. The data were analyzed by using Smart PLS software.

Findings

The analysis consisted of two major parts: first the assessment of measurement model and second the structural equation modeling analysis. A significant positive impact of AI adoption was found on the implementation smart library services. Findings revealed that behavioral intention motivated librarians to adopt AI tools in university libraries for the delivery of smart library services.

Research limitations/implications

We applied quantitative method to carry out the study while future authors may conduct a systematic literature review on the same topic for offering a broader outlook.

Practical implications

It has provided practical contributions by providing a baseline for management bodies to construct policies for the successful adoption of AI in libraries for sustainable competence development of practicing librarians and implementation of smart library services.

Social implications

The study has social implications too as AI integrated library services prove fruitful for society and digitally skilled librarians play a vital role for the promotion of reading and research culture in society.

Originality/value

To the best of the authors’ knowledge, this is the first study on librarians’ readiness to leverage artificial intelligence for the enhancement of digital literacy skills, sustainable competence development and smart library services in the context of Pakistan.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 2 February 2024

Abid Hussain, Amjid Khan and Pervaiz Ahmad

As a part of doctoral study, this study aims to analyze research on library management models (LMMs) by conducting a systematic literature review (SLR).

118

Abstract

Purpose

As a part of doctoral study, this study aims to analyze research on library management models (LMMs) by conducting a systematic literature review (SLR).

Design/methodology/approach

A Preferred Reporting Items for Systematic Review and Mata-Analysis approach was used to search four databases. The search criteria included studies published in English until 2022, resulting 9,125 records. Out of these records, a total of 36 studies were selected for final analysis

Findings

The results show a positive attitude among researchers toward the development of LMM for libraries globally. The results depict that more than one-third (39%) of the target population was comprised of academic staff and students. The majority (91.76%) of studies were conducted using survey. Quantitative methods were predominant (89%) for LMMs. There were a significant number of studies conducted in 2016. The country-wise distribution shows the USA and China each contribute (20%) of the studies.

Practical implications

The findings of this research could assist policymakers and authorities in reconciling the LMMs applied in libraries for providing efficient access to information resources and services to end users.

Originality/value

To the best of the authors’ knowledge, this study is unique as no comprehensive study has been conducted on LMMs using the SLR method.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

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