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Article
Publication date: 15 August 2024

Kent K. Alipour, Dennis Barber, John H. Batchelor, Whitney Peake, Seth Jones and Tim McIlveene

Through a resource-based theoretical lens, we elucidate conditions under which family business culture (FBC) amplifies the positive effects of high-performance work systems (HPWS…

Abstract

Purpose

Through a resource-based theoretical lens, we elucidate conditions under which family business culture (FBC) amplifies the positive effects of high-performance work systems (HPWS) intensity and exacerbates the negative effects of low human capital uniqueness (HCU) on firm performance. By doing so, we answer the call for more research on the conditions under which FBC influences firm outcomes.

Design/methodology/approach

The present study sampled 226 small business owners across the USA, who provided their responses to online survey questions. Hypotheses were assessed via path analysis in MPlus 8.8, using maximum likelihood estimation.

Findings

FBC, HPWS intensity and HCU were positively associated with firm performance. Further, the HPWS intensity – firm performance and HCU – firm performance links were moderated by FBC. Specifically, increased levels of HPWS intensity were associated with greater firm performance when FBC was high, and firms with low levels of HCU tended to have particularly decreased levels of firm performance when FBC was low.

Research limitations/implications

Consistent with the resource-based view, firms' unique resources and competitive advantage may be tied to the extent to which they have an established FBC. High levels of FBC, which are characterized by shared values, loyalty, proud involvement and care toward the organization, can play a significant role in enhancing organizational performance. Family business leaders should prioritize cultivating an enhanced FBC alongside investments in HPWS and unique human capital.

Originality/value

This study contributes to understanding the theoretical underpinnings of FBC and its relationship with firm performance by examining FBC’s interaction with HPWS intensity and HCU. We highlight FBC as a valuable intangible resource that can enhance or diminish the effectiveness of other strategic resources in family firms, further extending the application of resource-based view theory in family business research.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

Keywords

Article
Publication date: 2 September 2024

B.M. Razzak, George Saridakis and Yannis Georgellis

By aligning the “Small is beautiful” and “Bleak house” theories, this study aims to examine how robotic working patterns affect employees’ working life and job satisfaction (JS…

Abstract

Purpose

By aligning the “Small is beautiful” and “Bleak house” theories, this study aims to examine how robotic working patterns affect employees’ working life and job satisfaction (JS) in Bangladeshi-owned ethnic minority businesses.

Design/methodology/approach

The study uses information from 40 face-to-face interviews of employees from 20 Bangladeshi restaurants in Greater London.

Findings

The findings suggest that workers are treated as “robots”, consistent with the “Bleak house” view of small businesses in this segment of the restaurant and hospitality industry. Owners expect employees to perform multiple tasks, to assume many responsibilities, to work long shifts, without any holiday allowances. Consistent with the “Small is beautiful model”, the findings underscore the lack of written employment contracts and the emergence of acute staff shortages.

Practical implications

The findings can inform owner-managers’ decisions to refine their HR strategies and improve the work conditions of employees in ethnic minority-owned restaurants. The “Small is beautiful” model highlights five key interventions for improving ethnic minority business work quality: recruit employees with first preferences for restaurant jobs, introduce flexible work arrangements, formalise work, improve market research and tackle acute staff shortages.

Originality/value

The study contributes novel insights into the small- and medium-sized enterprises (SMEs) and job quality literature by offering new qualitative-based findings on the negative impact of robotic work patterns on work quality and JS in ethnic minority SMEs.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 21 February 2024

Shihui Fan and Yan Zhou

This study aims to investigate the impact of earnings predictability and truthfulness on nonprofessional investors’ investment willingness.

Abstract

Purpose

This study aims to investigate the impact of earnings predictability and truthfulness on nonprofessional investors’ investment willingness.

Design/methodology/approach

Earnings predictability is captured by quarterly earnings autocorrelation, and earnings truthfulness is indicated by real earnings management (REM). The average of investment attractiveness and willingness measures investment willingness. The authors use experiments to isolate the impact of quarterly earnings autocorrelation and REM on investors’ investment behaviors.

Findings

From the 2 × 2 design, the authors observe that investors weight more on earnings predictability than earnings truthfulness.

Research limitations/implications

The generalization of the findings may be constrained for the following reasons. First, the authors use only one proxy, REM, to measure earnings truthfulness. In addition, the authors provide the participants, Amazon Mechanical Turk, with earnings predictability. Results may no longer hold if each participant has different understanding and analysis of earnings predictability.

Practical implications

In periods of unprecedented and severe financial uncertainty (i.e. the COVID-19 pandemic), investors rely more on earnings predictability than on earnings truthfulness. The study assists managers to strategically emphasize the predictability of earnings to attract investors, especially when firms face financial challenges or uncertainty.

Social implications

This study contributes to understanding investor behavior and the critical role of earnings predictability and truthfulness in shaping investment decisions.

Originality/value

This paper contributes to the literature of earnings properties in financial reporting, particularly by shedding light on the nuanced interplay between earnings predictability and earnings truthfulness. The research also demonstrates that elevated earnings autocorrelation indirectly stimulates investment willingness by enhancing the investors’ perception of earnings persistence of targeted firms.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 26 July 2024

Beth Crosbie, Trevor Gerhardt and Joel Montgomery

Using a Problem Based Learning (PBL) approach, this paper examines whether internships can stand as a viable alternative to Higher Degree Apprenticeships (HDAs) within the UK…

Abstract

Purpose

Using a Problem Based Learning (PBL) approach, this paper examines whether internships can stand as a viable alternative to Higher Degree Apprenticeships (HDAs) within the UK Higher Education (HE) context. It was a process that was undertaken to identify work-integrated schemes as a part of a curriculum portfolio transformation project. This presented itself as a strategic avenue capable of fostering a competitive advantage (strategic differentiation), particularly in enhancing graduate employability through a differentiation in pedagogy employing Work-Integrated Learning (WIL).

Design/methodology/approach

This paper applied a PBL approach comprising of five distinct stages based on the McMaster Five-Point Strategy. This included the Problem Identification, Generating Solutions through a review of relevant literature and a case study, using an evaluation matrix to identify the best solution to Decide a Course of Action, Implementing the Solution and Evaluating the Solution. It presents an institutional and curriculum change project.

Findings

WIL can offer both strategic differentiation, an organisational distinctiveness within HE and Pedagogical differentiation, such as embedding internships in curriculum. This can be achieved by creating clear guidelines and expected outcome frameworks, bespoke feedback templates and enhanced collaboration, Experiential Learning pedagogy in the curriculum and the inclusion of other forms of WIL to further diversify and create a WIL organisational culture.

Practical implications

Practitioner use of applying problem-solving models for work-integrated curriculum planning.

Originality/value

We present a confluence of the concepts strategic differentiation and pedagogical differentiation using WIL as a conduit. We present this using a PBL evaluative review approach. The paper’s distinct contribution manifests in the formulation of three pivotal recommendations.

Details

Higher Education, Skills and Work-Based Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-3896

Keywords

Article
Publication date: 18 July 2023

Ketevan Chachkhiani and Shalva Tabatadze

This study aims to explore the research internationalization process in Georgia, one of the post-Soviet countries. Specifically, it examines the individual-level reasons that…

Abstract

Purpose

This study aims to explore the research internationalization process in Georgia, one of the post-Soviet countries. Specifically, it examines the individual-level reasons that motivate faculty at Georgian universities to engage in the process of research internationalization. It also unpacks scholars’ perspectives on the driving factors for selecting the key partners in international research.

Design/methodology/approach

Sixteen faculty members for this exploratory qualitative study were selected through stratified purposeful sampling from five higher educational institutions in Georgia. Participants were asked to discuss their participation in international research projects and underline the activities and events that motivated them to participate in international collaborative projects. The critical incident method was used to analyze our qualitative data collected through semi-structured interviews.

Findings

The research revealed that faculty at Georgian universities are more oriented toward collaboration with their peers from European countries and the USA. This preference is influenced by such factors as higher quality of science, higher level of freedom and autonomy, personal contacts and networks, as well as language competencies. The data also helped to unpack Georgian scholars’ individual-level rationales that were conceptualized into three domains: human capital, financial capital and physical capital.

Originality/value

This study is an original work conducted in Georgia. It contributes to the development of the field of internationalization of research. The three-domain conceptual framework on the individual-level rationale for internationalization can be used in future research on post-Soviet countries and beyond.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 8 July 2024

Mohanad Kamil Buniya, Ibrahim Yahaya Wuni, Omar Sedeeq Yousif and M.K.S. Al-Mhdawi

Safety program initiatives in the construction industry remain below the desired level, especially in developing countries, and the reasons for low adoption are not well…

Abstract

Purpose

Safety program initiatives in the construction industry remain below the desired level, especially in developing countries, and the reasons for low adoption are not well established. This study aims to investigate and quantify the impact levels of the key barriers to safety program initiatives in the construction industry in Iraq.

Design/methodology/approach

The study used a multi-method research design to assess the barriers to safety program initiatives in the construction industry in Iraq. Initially, a comprehensive literature review was conducted to identify potential barriers. Following this, semi-structured interviews with construction professionals were conducted to gather in-depth insights. Thematic analysis was then applied to analyze the results of these interviews. Subsequently, a questionnaire survey was developed based on the findings from the literature review and interviews to quantitatively measure the impact of the identified barriers among a broader group of construction professionals. Finally, a fuzzy synthetic evaluation (FSE) was used to assess the overall impact of these barriers comprehensively.

Findings

The results showed that the top three key barriers to the implementation of construction safety programs in Iraq include tight project schedules, inadequate commitment to safety and the lack of safety rules and policies. A FSE indicated that each group of barriers, including unsupportive industry norms, poor safety awareness, an unconducive work climate and poor governance, significantly hinders safety program implementation in the Iraqi construction industry.

Research limitations/implications

The study was conducted in the construction industry of Iraq, specifically focusing on Baghdad, Anbar, Basra and Erbil governorates, as these cities are prominent within the country. In addition, this research exclusively captured the perspectives of construction consultants, contractors and clients.

Practical implications

The findings suggest that improving supportive and safety-aware industry norms, increasing safety awareness, generating a safe work climate and culture and improving safety governance can significantly influence the widespread adoption of safety programs in the construction industry. To the best of the authors’ knowledge, this constitutes the first study to quantify the impact levels of barriers to construction safety program initiatives in developing countries. It provides additional insight to promote a safer construction industry. Moreover, the findings can notably be used by construction practitioners and policymakers to develop and successfully implement safety programs in construction.

Originality/value

This study aims to develop an assessment model for identifying the primary barriers to safety program initiatives within the construction industry of developing countries, exploring deeper into the barriers that impede the adoption of safety programs in construction, and providing valuable insights that could serve as a foundation for crafting strategies to enhance safety program initiatives within the industry.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 25 November 2024

Richard Kent, Wenbin Long, Yupeng Yang and Daifei Yao

We adopt an information risk view and argue that higher levels of pledge risk incurred by insiders incentivize opportunistic financial disclosure and impair the quality of…

Abstract

Purpose

We adopt an information risk view and argue that higher levels of pledge risk incurred by insiders incentivize opportunistic financial disclosure and impair the quality of information available to analysts to forecast firm performance.

Design/methodology/approach

We sample Chinese listed companies from 2010 to 2022. Following the literature, we apply established models to measure and test analysts’ forecasting accuracy/dispersion related to controlling shareholders pledging equity and the amount of margin call pressure. Analyst characteristics and nonfinancial disclosures proxied by CSR reports are also examined as factors likely to influence the relationship between pledge risk and analysts’ forecast quality.

Findings

We find that analysts’ earnings predictions are less accurate and more dispersed as the proportion of shares pledged (pledge ratio) increases and in combination with greater margin call pressure. Pledge ratios are significantly associated with several information risk proxies (i.e. earnings permanence, accruals quality, audit quality, financial restatements, related party transactions and internal control weaknesses), validating the channel through which equity pledges undermine analysts’ forecast quality. The results also demonstrate that forecast quality declines for a wide variety of analysts’ attributes, including high- and low-quality analysts and analysts from small and large brokerage firms. Importantly, nonfinancial disclosures, as proxied by CSR reporting, improve analysts’ forecasts.

Originality/value

We extend the literature by demonstrating that incremental pledge risk increases non-diversifiable information risk; all non-pledging shareholders pay a premium through more diverse and less accurate earnings forecasts. Our study provides important policy implications with economically significant costs to investors associated with insider equity pledges. Our results highlight the benefits of nonfinancial disclosures in China, which has implications for the current debate on the global convergence of CSR reporting.

Details

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

Keywords

Article
Publication date: 2 August 2024

Iman Harymawan, Nurhaliza Sani, Adib Minanurohman and Rohami Shafie

This study examines the relationship between school ties among external auditors and audit committee members, and their joint impact on audit fee. We also examine how the…

Abstract

Purpose

This study examines the relationship between school ties among external auditors and audit committee members, and their joint impact on audit fee. We also examine how the monitoring and executive functions within companies moderate this relationship.

Design/methodology/approach

This study employs a regression analysis model on a sample of companies listed on the Indonesia Stock Exchange from 2016 to 2019, followed by additional analyses using high-low growth and tech samples, as well as robustness tests involving coarsened exact matching (CEM) and Heckman’s (1979) theory to address potential causality issues.

Findings

This study reveals that school ties between external auditors and audit committees positively influence audit fee. The audit committee size weakens this relationship, while the presence of an internal audit enhances it.

Research limitations/implications

This research contributes to the literature related to the relationship between school ties and audit fee in Indonesian public companies, providing insights for stakeholders and informing company policies. It aims to increase awareness of the significance of school ties among Indonesian companies.

Originality/value

This research fills a knowledge gap by examining the link between audit committee-external auditor relationships and audit fees, aiming to generate new insights and empirical evidence to inform future research and regulatory decisions.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Open Access
Article
Publication date: 15 February 2022

Nguyen Thi Khanh Chi

This study examines the mediating role of motivation on outdoor recreation on the attitude–behavior and social marketing–behavior linkages. The paper scrutinizes the moderating…

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Abstract

Purpose

This study examines the mediating role of motivation on outdoor recreation on the attitude–behavior and social marketing–behavior linkages. The paper scrutinizes the moderating impact of coronavirus disease 2019 (COVID-19) risk perception in transforming individual motivation on nature-based outdoor recreation into environmentally responsible behavior.

Design/methodology/approach

Data were collected and conducted in Vietnamese National Parks. The dataset consists of 900 valid responses by domestic travelers. The research was operationalized using empirical data and employed structural equation modeling (SEM) and SPSS PROCESS analysis.

Findings

First, this study confirms that outdoor recreation activities and business's marketing on social networks tend to transform into support for individual behavior in terms of protecting environment and having responsibility for environment. Second, the current paper also represents the academic efforts to contribute to outdoor recreation literature by explaining the current global problem that has caused serious upheaval in global society as well as individual life. The findings not only confirmed the mediating role of nature-based outdoor recreation motivation between attitude and behavior, but also examined the moderating effect of COVID-19 risk perception in the relationship between motivation and behavior.

Originality/value

The findings indicate the significant association of social marketing, environment attitudes, outdoor recreation motivation and environmentally responsible behavior. The findings not only confirmed the mediating role of nature-based outdoor recreation motivation between attitude and behavior, but also examined the moderating effect of COVID-19 risk perception in the relationship between motivation and behavior. These results provide key insights about examining visitors' behavior for environment protection during future infectious disease outbreaks.

Details

Journal of Tourism Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-5911

Keywords

Article
Publication date: 31 August 2023

Vikki McCall, Kenneth Gibb and Yang Wang

The ageing and disabled population is fast growing, which emphasises the need to effectively modify current homes and environments to support healthy ageing and increasingly…

Abstract

Purpose

The ageing and disabled population is fast growing, which emphasises the need to effectively modify current homes and environments to support healthy ageing and increasingly diverse health needs. This paper aims to bring together findings and analyses from three adaptations-focussed projects, drawing on perspectives from key stakeholders alongside the lived experiences of service users acquiring adaptations.

Design/methodology/approach

Following an Adaptations Framework developed from interviews and focus groups with older people and key stakeholders, the paper discusses barriers experienced by older people and front-line workers in receiving and delivering adaptations through all stages of the process.

Findings

This paper reveals how experiences around adaptations might diverge with unseen, hidden investment and need amongst individuals, and how conceptual and cost-focussed evidence gaps impact wider understandings of adaptations delivery. In so doing, this paper highlights how the adaptations process is perceived as a “fight” that does not work smoothly for either those delivering or receiving adaptations services.

Research limitations/implications

The paper suggests a systematic failure such that the adaptations process needs to be rehauled, reset and prioritised within social and public policy if the housing, health and social care sectors are to support healthy ageing and prepare for the future ageing population.

Originality/value

The paper brings together insights from key stakeholders alongside service users' experiences of adaptations to highlight key policy drivers and barriers to accessing and delivering adaptations.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

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