Search results

The paper proposes a place-space duality, rather than a dualism, for accounting research.

The discussion is informed by the literature in human geography, which, while developing the concept of space, has made an important distinction between abstract space and place as a site of experiential learning and memory.

The lack of a concept of place is a serious omission in the accounting literature and perpetuates an abstract sense of space, which can restrict the scope of accounting research.

The paper calls for further research to study accounting in place and to explore both the collective and individual senses of place, as well as conscious and unconscious place associations. We recognise that there is limited prior accounting research on this topic and that there are challenges in conducting such interdisciplinary research, especially as there is a lack of common ground between research in human geography and accounting and little integration of the two literatures.

The paper proposes an accounting research agenda based on a place-space duality, which reflects the strength of people-place relationships, including place identities, place attachment and place dependence.

The paper provides a critique of the conceptualisation of space in accounting research, identifies place-space as a duality (rather than a dualism) and suggests a novel distinction between studying accounting in context and in place.

Faster internet and online streaming have changed the way young consumers enjoy their favorite movies, series and shows, and business models must adapt to these changes. This study aims to examine the streaming behaviors, beliefs and piracy intentions of Generation Z, the youngest and largest generation of online entertainment consumers. Research in the area of young consumer behavior and streaming piracy is limited, and for a good reason: current laws and regulations focus on punishing the distributors of pirated content rather than consumers.

This study used a self-reported questionnaire administered to 750 Generation Z college students aged 17–25 years. The authors used the scenario-based method to examine the factors explaining the intentions to commit movies, series and shows streaming (MS) piracy. This method has been extensively applied when analyzing digital piracy because sharing streaming account passwords and using illegal streaming websites among consumers is still not unlawful in the U.S. Therefore, an adequate approach to evaluate young consumers’ intentions is through a scenario-based model. All information was coded, and a statistical and econometric analysis was completed.

From the statistical analysis, the authors found that only 14% of the young participants indicated their intention to stop sharing account information and using illegal websites to watch their favorite movies and shows if streaming piracy were punishable by law. The key motivations are related to the denial of injury to others and the belief that governments would have a difficult time enforcing the law in online environments. Approximately 80% of the participants who indicated their intention to continue MS piracy expressed a low perception of any type of risk associated with MS piracy.

The results were obtained using a scenario-based model. A scenario provides the opportunity for the participants to reflect on a specific conflict, but they can recognize that there is little at “stake” when addressing the conflict, potentially producing the bias of “over positive responses.” Nonetheless, the analysis is still reliable, as the number of observations is large (750 responses), and the conflict is expressed as a degree of conformity rather than a yes/no answer.

The authors believe that future generations’ attitudes and beliefs about streaming entertainment will pose significant economic hardships to the entertainment industry. Similar to other forms of entertainment, streamed movies, series and shows are highly susceptible to digital piracy and it is the most common risky behavior among adolescents. The economic impact of streaming piracy could extend to revenue losses, job losses and national domestic production.

Peer influence, personal or through social media, is a strong predictor of streaming piracy. In fact, social media influencers play an important role in teenagers’ behavior, including the usage of illegal streaming apps or websites and other deviant behavior in the digital world. It is expected that social media influencers will continue to be a relevant explanatory factor of streaming piracy among young Gen Zers.

This study contributes to the literature on digital piracy in several ways. First, it adds to the understanding of streaming piracy and the views and perceptions of young consumers about entertainment streaming. Second, the authors extend the analysis of digital piracy to streamed movies, shows and series. Third, the authors complete a statistical analysis on the relationships between Gen Zers’ consumption behavior, beliefs and intentions of streaming entertainment piracy. Understanding Gen Zers’ behavior and attitudes toward paid versus unpaid consumption of streaming content will allow the entertainment industry to respond effectively to future changes in copyright laws and technology usage.

The study aims to explore dynamic capabilities such as innovation, entrepreneurial leadership, absorptive capability, and the dimension of entrepreneurial orientation in the handicraft sector to enhance supply chain resilience and innovation during unprecedented times. This study also used innovation as a mediating construct and supply chain orientation as a moderating construct.

We gathered data from the handicraft sector in the Uttar Pradesh (UP) in India using a pretested questionnaire. We used variance-based partial least squares structural equation modelling (PLS-SEM) to test our research hypotheses.

Our study indicates that to enhance innovation and improve supply chain resilience, firms should focus on developing dynamic capabilities such as entrepreneurial leadership, absorptive capacity, artificial intelligence (AI), innovativeness, risk-taking ability, and protectiveness. The study highlights the significant role of dynamic capabilities in the handicraft sector during times of crisis, enabling innovation and resilience to risk.

The study highlights the significant role of dynamic capabilities in the handicraft sector during times of crisis, enabling innovation and resilience to risk.

This study provides significant insights into the current understanding of dynamic capability theory and supply chain orientation and expands upon the existing literature in this field. It comprehensively analyses the latest research and advances knowledge in this area.

This study aims to identify the determinants of housing affordability in an effort to inform policy.

The authors use econometric analysis to determine variables that impact housing affordability in the USA.

The authors find that affordability depends on a number of demographic factors as well as physical characteristics of properties, including average age of homeowner, family size and average dwelling square footage. The authors also find that vacancy rates, increase in house price and median family income also have a significant impact on housing affordability. Additionally, the authors find that households with high-cost burdens are more vulnerable to mortgage rates and property taxes than those with moderate-cost burdens. As a result, changes in economic or policy variables tend to have a disproportionate impact on high-cost-burdened households, and they are more vulnerable to economic and policy shocks.

To date, the literature has not done a systematic investigation of housing affordability using detailed census data.

The study analysed the aerospace industry, a traditionally important sector for the topic of risk management, from three complementary perspectives: the supply chain risks present in the sector, the mitigation strategies adopted to face them, and the characteristics (dimensions) observed in the SCRM process of aerospace companies.

The research employed a quali–quantitative method: a survey was carried out, followed by interviews with professionals from companies belonging to different tiers of aerospace supply chains. Interviews helped to interpret the survey data and understand in more detail risk management in aerospace companies.

The study presents a panorama of the aerospace industry in terms of risk management. The sector’s turbulent environment is described as well as the strategies to prevent, minimise or postpone the impact of supply chain risks. In particular, ten dimensions that have been identified in the SCRM process of aerospace firms are discussed. These characteristics influence the objectives of this process and are related to resources, roles and responsibilities, incentives, development of competences and skills, scope (internal and external) and approaches to integrate decisions and actions in the context of the supply chain.

Articles that address the SCRM process usually focus on the process steps, whereas this study investigated dimensions that transcend these steps but whose discussion in the literature is still fragmented. It also analysed a reference sector for the topic from a broader perspective than others available in the literature (supply chain risks, mitigation strategies and characteristics of the SCRM process). Supply chain members with relationships with each other were investigated, a desirable approach for SCRM but still under-explored. The study also answers calls for industry-specific studies and research on emerging countries.

This study investigates the impact of human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) for accelerating the digitalization process and improving the firm performance. It also studies the role of supply chains as both direct and indirect mediators of the correlation between digitalization and business performance.

This article aims to develop an empirical study using a random sampling technique and survey data collected from 368 managers and owners of different food enterprises in Vietnam. The study adopted a methodological approach quantitatively. Analysis of the relationships and confirmatory factors was performed using structural equation modeling (SEM), a technique to evaluate the proposed relationships.

In line with expectations, the findings emphasize the impact of human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) for accelerating the digitalization process and the role of supply chains as both direct and indirect mediators of the correlation between digitalization and improving the firm performance, in the context of emerging markets.

This is an important investigation, according to the authors' knowledge, regarding the role of developing human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) as a key strategy for accelerating the digitalization process and improving the firm performance. Further, the study's novelty reinforces the role of supply chains as both direct and indirect mediators of the correlation between digitalization and business performance in the Vietnamese food companies, where a market economy is emerging.

This paper aims to examine how content relevancy influences consumers’ preference to receive and share fake news. Further, it investigates how these receivers perceive the social image of the people who share fake news. Finally, this study examines how brand strength and valence and credibility of fake content influence consumer’s word-of-mouth recommendations, purchase intentions and attitude toward the brand.

Three experiments were conducted to test the hypotheses. The data was analyzed using a two-way analysis of variance and PROCESS techniques.

Findings indicate that people prefer to receive and share relevant content, even if it is fake. Sharing fake news conveys the sender’s sociability but also creates a negative perception of narcissism. Individuals are more likely to recommend a brand if the fake news is perceived as credible and positive (vs negative). Finally, brand-strength can help brands to negate the harmful effects of fake news.

Future research can explore the role of group dynamics, tie-strength and media richness (text, image and videos) in the dispersion of fake news and its impact on brands.

Marketers should communicate and educate consumers that sharing fake content can harm their social image, which can reduce information dispersion. Marketers should also improve brand-strength that can protect the brand against the adverse impact of fake news.

This study contributes to the emerging literature on fake news by studying the impact of fake news on consumer intentions and attitudes toward the brand, which are critical for the success of any brand.

This paper aims to examine the management controls that support (and fail to support) a craft brewery’s servitization journey from start-up, through growth, to maturity. It enriches our understanding of how management controls can facilitate the discovery of a service-identity that provides the foundation for servitization.

Drawing on in-depth interviews, fieldwork and secondary data analyses, this paper reports on a longitudinal case study of a craft brewery. The authors trace the case company’s servitization journey using a service-dominant logic theoretical perspective. This perspective focuses us on how the value of a product is cocreated with customers, rather than being created by the firm and then distributed.

The study found that many management controls emerged at the craft brewery from start-up to maturity. Some management controls supported a goods logic, while others supported a service logic. The findings highlight how people and cultural controls in particular enabled the company to move toward a service logic focused on servitization. These management controls informed the evolution of offerings, structure reconfiguration and resources at the craft brewery necessary to support servitization.

Studying a craft brewery contributes an alternative type of manufacturing context and shows how service-identity features such as craftiness, collectiveness, neolocalism and innovation affect a company’s servitization journey.

The purpose of this study is to provide evidence to support an emerging theory that interpersonal conflict is the primary cause of workplace stress among a self-selected sample of Irish construction managers.

Eighteen construction managers working in Ireland were recruited for this study. Using semi-structured interviews and interpretative phenomenological analysis as the research methodology, the causes of their workplace stress were investigated.

Participants reported that the principal cause of their workplace stress was high levels of interpersonal conflict between colleagues. The effects of this interpersonal conflict included avoidance behaviour, ill health, absences from the workplace and loss of productivity issues. Deadlines, penalty clauses, lack of appreciation, cliques, costs, communication, temporary contracts and delays were also reported stressors.

A limitation of the study is the small sample of 18 construction managers and the limited geographical area.

The social implications of this study could be to clearly identify that interpersonal conflict may be under reported in the construction industry, and there is a possibility that it is being misclassified as other workplace behaviours such as bullying, harassment and workplace violence. If this is so, this could aid future researchers in addressing this challenging workplace behaviour.

The current consensus in the literature is that the three main causes of workplace stress are bullying, harassment and violence. However, the role and importance of interpersonal conflict as reported in this study, with the exception of North America and China, is not reflected in the wider health and safety research literature. In addition, interpersonal conflict and its reluctance to be reported is largely absent from construction safety research. The findings of this study may be explained if the workplace stress research community is currently misclassifying interpersonal conflict as a manifestation of bullying, harassment or violence. If this is the case, interpersonal conflict needs further research. This is to establish if this cause of construction-related workplace stress needs to be reconsidered as a standalone phenomenon in the wider family of challenging workplace behaviours.

The study aspires to enhance comprehension of the intricate interplay between supply chain management (SCM) and resilience in family businesses, thereby offering valuable insights to managers and policymakers endeavouring to foster resilience in uncertain environments.

Commencing from the premise that family businesses (FBs) prioritize the preservation of socio-emotional wealth (SEW) when formulating strategic decisions, this study endeavours to advance understanding of supply chain practices adopted by FBs and their direct impact on resilience during crisis situations or economically challenging periods. Through an exploratory case study of nine FBs, the present research reveals four pivotal strategies in SCM that contribute to their resilience: (i) reorganization of inventory management; (ii) cultivating close relationships with suppliers; (iii) emphasizing product quality and customer retention; and (iv) implementing cost reduction measures to bolster resilience. The aim of the study is to provide an in-depth understanding of the intricate interplay between SCM and resilience in FBs, thereby offering valuable insights to managers and policymakers endeavouring to foster resilience in uncertain environments.

Our approach offers a theoretical framework for SCM aligned with prior research on the interplay between characteristics of family businesses and resilience strategies. Furthermore, this paper illustrates how factors such as the emphasis on high-quality products and services by family businesses contribute to achieving non-economic objectives that owners adopt to reconcile family and business needs, creating intrinsic added value for the company. It reveals various challenges in SCM, including inventory organization changes, supplier closures and the significance of customer retention. Family businesses are implementing product and technology enhancements and leveraging digitization to enhance supply chain processes.

This paper contributes significantly to the field of FBs by highlighting the crucial role of SCM in enhancing business resilience during crises. It empirically examines how the SEW characteristics of FBs influence the reconfiguration of their supply chains to enhance resilience, presenting a theoretical model for this context. Our theoretical framework employs an SEW perspective to elucidate how FBs respond to the challenges posed by the COVID-19 pandemic by adapting their SCM processes to safeguard their social and emotional legitimacy, organizational visibility and reputation. These adaptations gain particular relevance during crises or turbulent conditions, potentially leading to alterations in how FBs formulate their supply chain strategies and manage supply chain-related processes.