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Article
Publication date: 17 October 2023

Philip R. Walsh, Holly Dunne and Omid Nikoubakht-Tak

The purpose of this study is to examine the application of sustainable building design and operation within a university setting to determine its economic efficacy and potential…

Abstract

Purpose

The purpose of this study is to examine the application of sustainable building design and operation within a university setting to determine its economic efficacy and potential for further university investment.

Design/methodology/approach

This study incorporated a life cycle cost analysis (LCCA), simple payback period and discounted payback period calculations to determine the return on investment, including a sensitivity analysis when comparing the energy use and financial benefits of the sustainable design of a multi-use facility at Toronto Metropolitan University with buildings of similar size and use-type.

Findings

It was found that there is a positive business argument for Canadian Universities to consider the use of sustainable design to reduce energy use and greenhouse gas (GHG) emissions. A reasonable payback period and net present value within an institutional context were determined using a life-cycle cost assessment approach.

Research limitations/implications

This study was limited to the measure of only a single location. Certain assumptions regarding energy pricing and interest rates and the related sensitivities were anchored on a single year of time, and the results of this study may be subject to change should those prices or rates become significantly different over time. Considerations for future research include a longitudinal approach combined with a more detailed analysis of the effect of use-type on the variables discussed.

Practical implications

For university administrators, the results of this study may encourage institutions such as universities to approach new building projects through the lens of energy efficiency and environmental sustainability.

Social implications

GHG emissions are a well-proven contributor to global climate change, and buildings remain a significant source of GHG emissions in Canada due to their winter heating and summer cooling loads. As a result, sustainable building design on university campuses can mitigate this impact by optimizing and reducing energy consumption.

Originality/value

Research related to the economic evaluation of sustainable building design on university campuses is generally limited, and this study represents the first of its kind in regard to an LCCA of a sustainably designed building on a Canadian University campus.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 15 January 2024

Terry Harris

In this study, the author examines the effect of managers’ perception of product market competition on accruals and real earnings management.

Abstract

Purpose

In this study, the author examines the effect of managers’ perception of product market competition on accruals and real earnings management.

Design/methodology/approach

The author develops a new text-based measure of the emphasis managers place on product market competition by conducting a textual analysis of firms’ 10-K filings. Using this measure, the author conducts a battery of econometric analyses and robustness checks to investigate the impact of this measure of product market competition on measures of accruals and real earnings management.

Findings

This study finds robust evidence that when management perceives more competitive threats, they are more likely to engage in accruals-based earnings manipulation but are less likely to engage in real earnings management activity. The author argues that these findings are due to managers’ career concerns enticing them to manage earnings via accrual when competition is high, but that greater product market competition discourages real earning management activity as it can diminish firms’ competitiveness.

Practical implications

The findings of this paper have important policy and practical implications since it signals that managers’ perceptions of product market competition is able to affect accounting choices, information environments and economic outcomes in firms.

Originality/value

This study develops a new text-based measure of managers’ perception of product market competition with the aid of GPT-4. The author then using this measure provides firm-level evidence on how this relates to earnings management.

Details

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

Keywords

Article
Publication date: 4 July 2024

Imdadullah Hidayat-ur-Rehman

This study aims to explore the intricate relationship between financial literacy, digital transformation, Fintech adoption, competitiveness and sustainable firm performance…

775

Abstract

Purpose

This study aims to explore the intricate relationship between financial literacy, digital transformation, Fintech adoption, competitiveness and sustainable firm performance, particularly focusing on how financial literacy empowers firms in the evolving digital landscape. Leveraging technological innovation systems (TIS) and resource-based view (RBV), this research suggests a model that incorporates these concepts, focusing on the moderating role of financial literacy in essential interactions.

Design/methodology/approach

This study employed a survey-based methodology, collecting data from employees across five major Pakistani banks. The survey yielded 426 responses, from which 387 valid ones were selected for analysis. The analysis utilized partial least squares-structural equation modeling (PLS-SEM), complemented by the Hayes Process Model for moderated mediation analysis. This approach ensured robust examination of the relationships between the constructs of the proposed model.

Findings

The study's findings validate that digital transformation significantly enhances sustainable performance, with Fintech adoption and competitiveness acting as crucial mediators. Financial literacy is highlighted as a key moderator, influencing the effects of digital transformation on Fintech adoption and competitiveness, although its direct impact on sustainable performance is less pronounced. This comprehensive analysis underscores the complex interplay among these factors in driving sustainable performance in the banking sector.

Originality/value

This research enriches the theoretical and practical comprehension of how digital transformation and Fintech integration, underpinned by financial literacy, bolster sustainable business outcomes. It sheds light on the synergy between technology, strategy and organizational success, offering key insights for the banking industry's navigation through the digital era's challenges.

Details

International Journal of Innovation Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-2223

Keywords

Article
Publication date: 3 June 2024

Lai Wan Hooi and Ai Joo Chan

Drawing on the Job Demands-Resource (JD-R) model, this paper examines innovative culture as the antecedent to employee engagement (EE), taking workplace digitalisation as the…

Abstract

Purpose

Drawing on the Job Demands-Resource (JD-R) model, this paper examines innovative culture as the antecedent to employee engagement (EE), taking workplace digitalisation as the mediator and group diversity as the moderator on the workplace digitalisation–EE relationship.

Design/methodology/approach

The research model is tested using structural equation modelling, based on 256 online survey data representing the management-level executives of Selangor/Kuala Lumpur-based Malaysian companies.

Findings

Our findings support that innovative culture directly affects EE and indirectly through workplace digitalisation. Besides, group diversity moderates the workplace digitalisation–EE relationship.

Practical implications

The findings suggest that organisations can enhance EE in a diversity-oriented digital setting by cultivating an innovative culture to facilitate employees’ perception and acceptance of workplace digitalisation.

Originality/value

Our findings enrich the interdisciplinary literature on how innovative culture, employees’ perception and acceptance of workplace digitalisation and group diversity intersect in reshaping EE.

Details

Evidence-based HRM: a Global Forum for Empirical Scholarship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-3983

Keywords

Article
Publication date: 12 September 2024

Tunay Turk, Cesar E. Dominguez, Austin T. Sutton, John D. Bernardin, Jonghyun Park and Ming C. Leu

This paper aims to present spot pattern welding (SPW) as a scanning strategy for laser-foil-printing (LFP) additive manufacturing (AM) in place of the previously used continuous…

Abstract

Purpose

This paper aims to present spot pattern welding (SPW) as a scanning strategy for laser-foil-printing (LFP) additive manufacturing (AM) in place of the previously used continuous pattern welding (CPW) (line-raster scanning). The SPW strategy involves generating a sequence of overlapping spot welds on the metal foil, allowing the laser to form dense and uniform weld beads. This in turn reduces thermal gradients, promotes material consolidation and helps mitigate process-related risks such as thermal cracking, porosity, keyholing and Marangoni effects.

Design/methodology/approach

304L stainless steel (SS) feedstock is used to fabricate test specimens using the LFP system. Imaging techniques are used to examine the melt pool dimensions and layer bonding. In addition, the parts are evaluated for residual stresses, mechanical strength and grain size.

Findings

Compared to CPW, SPW provides a more reliable heating/cooling relationship that is less dependent on part geometry. The overlapping spot welds distribute heat more evenly, minimizing the risk of elevated temperatures during the AM process. In addition, the resulting dense and uniform weld beads contribute to lower residual stresses in the printed part.

Originality/value

To the best of the authors’ knowledge, this is the first study to thoroughly investigate SPW as a scanning strategy using the LFP process. In general, SPW presents a promising strategy for securing embedded sensors into LFP parts while minimizing residual stresses.

Details

Rapid Prototyping Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2546

Keywords

Article
Publication date: 6 May 2024

Engy ElHawary and Rasha Elbolok

This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market.

Abstract

Purpose

This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market.

Design/methodology/approach

This study uses quarterly data from 2017 to 2021 to draw conclusions, with a sample consisting of 486 firm-year observations for 27 Egyptian companies listed on the Standard and Poor’s/Egyptian Stock Exchange ESG index. This study uses both firms’ ESG scores and the Beneish Model, an earnings detection model, as proxies for FRQ. COVID-19 effects on ESG performance and FRQ were examined by using Pearson’s correlation coefficient and two-stage least squares.

Findings

COVID-19 has a significant impact on the link between ESG and FRQ. This implies that corporations with high ESG performance are less likely to manipulate earnings (having a low M-score) and thus provide high FRQ during the COVID-19 pandemic. Moreover, there is a significant positive relationship between firm size, leverage and M-Score, indicating that large firms typically present a high FRQ.

Research limitations/implications

The sample size and data availability are the main research limitations. Additionally, this study only considers the effects of firms’ ESG performance on FRQ during the COVID-19 pandemic. Thus, future research should consider other factors associated with investors’ corporate social responsibility (CSR).

Practical implications

This research has practical implications for market regulators seeking to establish a legislative framework and enhance guidance to mandate managers to provide ESG data and CSR reports appropriate for Egypt and other developing economies in times of crisis.

Social implications

Promoting the adoption of ESG practices in business, particularly during crises, has the potential to effectively provide high-quality and reliable financial reporting required for investment.

Originality/value

This study aspires to address notable deficiencies in the pertinent literature concerning the relationship between ESG performance and FRQ during COVID-19. To the best of the authors’ knowledge, little is known about how ESG performance changes in response to pandemics in emerging markets. To address this gap, this study examines the effects of COVID-19 on the relationship between ESG performance and FRQ in Egyptian-listed firms from 2017 to 2021.

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: 9 January 2024

Benjamin Boahene Akomah and Prasanna Venkatesan Ramani

This paper aims to identify the unidimensionality and reliability of 84 factors that influence the performance of construction projects and develop a confirmatory factor analysis…

Abstract

Purpose

This paper aims to identify the unidimensionality and reliability of 84 factors that influence the performance of construction projects and develop a confirmatory factor analysis (CFA) model.

Design/methodology/approach

The study adopted a deductive research approach and started by identifying the positive factors that influence construction project performance. This was followed by the modification of the identified factors. After that, a questionnaire was developed out of the factors for data collection. Exploratory factor analysis was used to establish the factor structure of the positive factors, and this was verified using CFA afterwards. A model fit analysis was performed to determine the goodness of fit of the hypothesised model, followed by the development of the confirmatory model.

Findings

The study demonstrated substantial correlation in the data, sufficient unidimensionality and internal reliability. In addition, the estimated fit indices suggested that the postulated model adequately described the sample data.

Practical implications

The paper revealed that performance can be enhanced if stakeholders identify and leverage the positive factors influencing performance. The paper suggests that project stakeholders, particularly government, project owners, consultants and construction firms, can improve project performance by critically examining economic and financial systems (EFS), regulation and policy-making systems (RPS), effective management practices (EMP) and project implementation strategies (PIS).

Originality/value

The contribution of this paper to the present literature is identifying the positive factors and developing the confirmatory factor model. The model comprised 42 positive variables under four indicators: EMP, RPS, PIS and EFS.

Details

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

Keywords

Article
Publication date: 18 January 2024

Dohyoung Kim, Sunmi Jung and Eungdo Kim

The authors contribute to the literature on leadership by investigating how characteristics of principal investigators (PIs) affect innovation performance, and how collaborative…

Abstract

Purpose

The authors contribute to the literature on leadership by investigating how characteristics of principal investigators (PIs) affect innovation performance, and how collaborative and non-collaborative projects moderate this relationship within the context of inter-organisational research projects.

Design/methodology/approach

The authors analysed panel data from the National Science and Technology Information Service on 171 research projects within a biomedical and regenerative medicines programme overseen by the Korea Health Industry Development Institute. The authors used a hierarchical regression model, based on the ordinary least squares method, to examine the relationship between PI characteristics and performance, considering both quantity and quality.

Findings

The results show that the characteristics of PIs have diverse effects on the quantity and quality of innovation performance. Gender diversity within PIs negatively affects the quality of innovation performance, while the capacity of PIs positively influences it. Moreover, the degree of PI’s engagement is positively associated with the quantity of innovation performance but does not have a significant relationship with the quality of performance. In terms of moderating effects, collaborative projects with multiple leaders seem less reliant on PI capacity than non-collaborative projects led by a single leader, in terms of innovation performance.

Originality/value

The results contribute significantly to the literature on innovation management by examining the role of leadership in collaborative environments to enhance innovation performance, addressing the need for empirical evidence in this area. Analyses of PI characteristics in government R&D management can lead to improved team performance, more efficient processes and effective resource allocation, ultimately fostering innovation.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 11 September 2024

Birger Hjørland

The narrow purpose of this article is to review de Fremery’s (2024) book about the bibliographic foundations of information science. The broader purpose is to consider the actual…

Abstract

Purpose

The narrow purpose of this article is to review de Fremery’s (2024) book about the bibliographic foundations of information science. The broader purpose is to consider the actual as well as the potential relevance of the field(s) of bibliography for information science besides the book under review.

Design/methodology/approach

This review essay examines the arguments put forward by de Fremery (2024), introduces concepts and traditional lore from the study of bibliography and presents internal conflicts or paradigms in the field of bibliography. It relates this information to foundational issues in information science.

Findings

De Fremery’s basic ambition of basing information science in the field of bibliography is important, and so is the attempt to consider bibliography in relation to contemporary information technologies such as machine learning and data science. The book under review fails, however, to describe the relations between different positions in bibliography, such as enumerative, analytical, descriptive, critical and historical bibliography in relation to information science. It rather tends to make problematic claims, for example, that scientific experiments are based on bibliographical methods, and to describe the relation of bibliography to information science on the basis of such interpretations. Nonetheless, the book is a serious attempt to consider the field of bibliography and thereby support the focus on documents in information science.

Originality/value

Information science often suffers because of ambiguities in the concept of information. When information science is understood as the study of literature-based answering, much else falls into place. The field of bibliography is a core concept for this understanding and re-orientation of information science, for example, by establishing the core relation between bibliography, information searching and knowledge organization.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 5 September 2024

Omar Hasan Salah and Mohannad Moufeed Ayyash

A mobile wallet (m-wallet) is a part of financial technology products and is still in the infant stage in Palestine. The technology acceptance model (TAM) formed the basis of the…

Abstract

Purpose

A mobile wallet (m-wallet) is a part of financial technology products and is still in the infant stage in Palestine. The technology acceptance model (TAM) formed the basis of the model development, which was extended in the study to include an analysis of how knowledge sharing (KOS), perceived value (PEV), perceived privacy awareness and control (PRI) and perceived security (SEC) influenced the primary TAM components of perceived ease of use (PEU), perceived usefulness (PRU) and intention to use m-wallets among Palestinian users.

Design/methodology/approach

This study used questionnaires as its primary data collection method. The questionnaires were distributed via online media, and the data collection period spanned from January 10, 2023, to February 21, 2023. The study received 360 responses from participants. Smart PLS and SPSS v.23 software were used to perform a method test on the collected questionnaire data.

Findings

The study’s findings demonstrate the factors influencing Palestinian users’ adoption of m-wallets by extending the Technology Acceptance Model (TAM) to include knowledge sharing, perceived value, privacy awareness and control and security, in addition to the main TAM elements, perceived ease of use (PEU) and perceived usefulness (PU), offering new insights into technology adoption in developing regions and addressing gaps in the literature.

Research limitations/implications

This study has some limitations. First, it is limited because it looks at users’ intentions to use rather than their actual usage. The actual use of an m-wallet should be the topic of further research. Second, rather than focusing on Small and Medium Enterprises (SMEs), this study examined users’ intentions to use m-wallets. Thus, SMEs’ use of m-wallets may be studied in future research. Third, because the study users were from Palestine, the results may not be generalizable. Therefore, additional populations and cultures should be studied in future research. Fourth, the study used a convenience sample of 282 users. As a result, it is not easy to generalize to a sizable population. Future studies should use larger sample sizes or random samples. Finally, this study examined the direct relationship between independent and dependent variables. Future research may consider personal innovativeness and artificial intelligence as potential moderators.

Practical implications

User knowledge sharing can be an important factor driving user intention to use m-wallet. Users can raise awareness of m-wallets by sharing their knowledge and experiences with others about their uses, features and advantages. This is particularly useful in a country like Palestine, where m-wallets are not widely accepted or used. Therefore, m-wallets service providers should improve their services to motivate the users to share their knowledge with others to increase user intention to use. For instance, m-wallet service providers can provide user support programs that assist users in resolving issues, responding to inquiries and offering feedback on the service. Additionally, m-wallet service providers can enhance the user experience of their m-wallet by providing user-friendly interfaces, quick and dependable service and robust security features. By improving the user experience and providing users with a supportive and responsive environment, service providers can encourage users to share their positive experiences with others and increase user intention to use the m-wallet. User knowledge sharing can be an important factor driving user intention to use m-wallet. Users can raise awareness of m-wallets by sharing their knowledge and experiences with others about their uses, features and advantages. This is particularly useful in a country like Palestine, where m-wallets are not widely accepted or used. Therefore, m-wallets service providers should improve their services to motivate the users to share their knowledge with others to increase user intention to use. For instance, m-wallet service providers can provide user support programs that assist users in resolving issues, responding to inquiries and offering feedback on the service. Additionally, m-wallet service providers can enhance the user experience of their m-wallet by providing user-friendly interfaces, quick and dependable service and robust security features.

Social implications

The widespread adoption of m-wallets is an important area of research, as it has significant theoretical implications for technology adoption. M-wallets provide an easy and secure way to pay without cash or physical cards. Therefore, identifying the factors affecting users’ intention to use m-wallets can help Palestinian m-wallet service providers to develop their marketing strategies. Extending the TAM to include four important factors (knowledge sharing, perceived value, perceived privacy awareness and control and perceived security) has improved our understanding of technology adoption models. The study empirically examines the intentions of Palestinian users to use m-wallets and how this novel technology is used in this area of the Arab world. The results empirically support that these factors strongly affect users’ intentions to use m-wallets. Thus, this study fills the knowledge gap about the factors influencing the use of m-wallets in Palestine and adds to the literature on the user intentions to use new technologies. Finally, this study is one of the first to examine the relationship between knowledge sharing, perceived value, perceived privacy awareness and control, perceived security and technology acceptance models in general and the extended TAM with these factors in a specific m-wallet context.

Originality/value

The preliminary empirical study investigates the factors affecting the use of m-wallets in Palestine by extending TAM with knowledge sharing, perceived value, perceived privacy awareness and control and perceived security as external variables to the model. The findings of this study help to fill a gap in the existing literature by identifying key variables that affect Palestinians’ intentions to use m-wallet. This study also contributes to the increase in knowledge in the area. To date, no studies have explored privacy in terms of awareness, control and knowledge sharing as essential factors that affect users’ intention to use m-wallets in Palestine.

Details

VINE Journal of Information and Knowledge Management Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5891

Keywords

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