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Article
Publication date: 6 August 2024

Britta Boyd, Tobias Koellner, Tom Arne Ruesen and Heiko Kleve

Resilience of long-lived family businesses has been widely acknowledged but the mechanisms enabling longevity need to be further investigated. This can be done by examining how…

Abstract

Purpose

Resilience of long-lived family businesses has been widely acknowledged but the mechanisms enabling longevity need to be further investigated. This can be done by examining how narratives about crisis situations are processed in family firms.

Design/methodology/approach

Based on narrative interviews, this qualitative study examines how crisis situations have been dealt with and narrated by long-lived German family firms.

Findings

Narratives of survival can have a strengthening effect so they become also narratives for survival. The analysis reveals how the constructive management of crises contributes to emotional attachment, identification and commitment and also strengthens resilience and longevity.

Originality/value

The study contributes to narrative identity theory by answering calls for narrative analysis and capturing the influence of narratives on family firms and business families. The discussion of the findings leads to the narrative processing model showing how past crises are processes to gain identity and resilience in the future and how the business family can influence this process.

Details

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

Keywords

Article
Publication date: 4 July 2024

Gargy Sudhakaran, Abhinesh Prabhakaran, Colin Booth, Samuel Abbey, Abdul-Majeed Mahamadu, Panagiotis Georgakis and Maria Pohle

In alignment with the European Union’s Vision Zero initiative to eliminate road fatalities by 2050, leveraging technological advancements becomes crucial for addressing the…

104

Abstract

Purpose

In alignment with the European Union’s Vision Zero initiative to eliminate road fatalities by 2050, leveraging technological advancements becomes crucial for addressing the challenges of vulnerable road users (VRUs), and for mitigating the impact of human error. Despite increasing scholarly interest in applications of extended reality (XR), a research gap persists, particularly in the role of XR in transportation safety. Therefore, the aim of the study was to fill this gap through a systematic literature review to evaluate comprehensively the potential scope and practical applicability of XR technologies in enhancing the safety of VRUs.

Design/methodology/approach

A systematic review was undertaken, following PRISMA guidelines meticulously, in which 80 relevant articles from databases, such as Scopus and Science Direct, were identified and analysed.

Findings

The results of the analysis revealed the potential of XR beyond pedestrians and cyclists, and highlighted a lack of research about the impact of XR with regard to the personal traits or abilities of VRUs. The results of a thorough analysis confirmed the potential of XR as a promising solution for an approach to collaborative co-creation in addressing the safety challenges of VRUs. In addition, the integration of eye-tracking with virtual reality emerged as a promising innovation for enhancing the safety of vulnerable road users.

Research limitations/implications

Theoretical implications include enhancing the understanding of applications of XR in VRUs’ safety and providing insights into future research possibilities and methodological approaches. Valuable insights into search strategies and inclusion-exclusion criteria can guide future research methodologies.

Practical implications

Practically, the findings from the study offer insights to assist urban planners and transportation authorities in incorporating XR technologies effectively for VRUs safety. Identifying areas for further development of XR technology could inspire innovation and investment in solutions designed to meet the safety needs of VRUs, such as enhanced visualisation tools and immersive training simulations.

Originality/value

The findings of previous research underscore the vast potential of XR technologies within the built environment, yet their utilisation remains limited in the urban transport sector. The intricacies of urban traffic scenarios pose significant challenges for VRUs, making participation in mobility studies hazardous. Hence, it is crucial to explore the scope of emerging technologies in addressing VRUs issues as a pre-requisite for establishing comprehensive safety measures.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 3 December 2018

Paul Manning

The global financial crisis (GFC) has undermined the legitimacy of orthodox neo-classical economic assumptions, which nevertheless continue to frame the philosophical assumptions…

Abstract

Purpose

The global financial crisis (GFC) has undermined the legitimacy of orthodox neo-classical economic assumptions, which nevertheless continue to frame the philosophical assumptions of teaching in business schools. The purpose of this paper is to make a case in favour of an expansion of the business school curriculum to incorporate behavioural economics. The paper will also contend that behavioural economics can be connected to social economics, as they are both heterodox in this study and analyse economic phenomenon outside of a neo-classical framework. The aim is to contribute to arguments for an expanded curriculum, beyond the framing assumptions of neo-classical rationalism. This paper will also support its case by reviewing behavioural economics to make the case that this literature can be connected to social economics. This assertion is based on shared connections, including the importance of Kantianism in behavioural economics and in social economics. These connections will be discussed as a common point of reference points, or ties that can serve to broker links between these two economic paradigms. Practical implications (if applicable) the GFC presents an opportunity to re-shape the business school curriculum to acknowledge the centrality of socio-economics and behavioural economics, and consequently to offer an alternative to the dominant ontological assumptions – taken from the economic understanding of rationality – that have previously underpinned business school pedagogy.

Design/methodology/approach

The paper presents an inter-disciplinary teaching case, which incorporates socio-economic and behavioural economics perspectives. The teaching case concerned a socio-economic understanding of corruption and white-collar crime. It was also inter-disciplinary to include inputs from business history and criminology. The teaching case developed an appreciation among students that corruption, white-collar crime and entrepreneurship can be analysed within a social economics and behavioural economics lens.

Findings

The teaching case example discussed an alternative socio-economic and behavioural economics understanding to core areas of the MBA curriculum with the potential to be included in other academic disciplines. This enabled students to apply a behavioural economic approach to white-collar crime. The findings derived from this case study are that behavioural economics has the potential to enhance the teaching of socio-economics.

Originality/value

The originality of this paper is to apply behavioural economics to a socio-economic teaching case, in core subject areas of the MBA curriculum.

Details

International Journal of Social Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 18 November 2024

Miranda Forsyth

This paper aims to synthesise the literature addressing opportunities for intervention and peacemaking in the Highlands of Papua New Guinea (PNG). It shows that peacebuilding in…

Abstract

Purpose

This paper aims to synthesise the literature addressing opportunities for intervention and peacemaking in the Highlands of Papua New Guinea (PNG). It shows that peacebuilding in PNG is actively practised in a variety of different forms and by a range of actors. It relies heavily on local champions and coalitions working together with “bits of the state” in inventive but, ultimately, highly vulnerable ways. It argues that the way forward is to better understand how the multiple resources in and beyond the state can be networked more effectively to engineer peace at many different levels, from the clan to the nation state.

Design/methodology/approach

The paper is based on a thorough review of the scholarly and grey literature concerning peacebuilding and conflict resolution in PNG over the past 30 years.

Findings

The key insight is that peacemaking and non-violence interventions in PNG need to be understood as requiring three different categories of treatment: quick, short interventions; ongoing, slow peacebuilding; and development of community wellness to preventatively stave off violence through increased community cohesion.

Originality/value

The paper is the basis of original research.

Details

Journal of Aggression, Conflict and Peace Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-6599

Keywords

Article
Publication date: 13 November 2024

Harmandeep Singh

This study investigated the effect of voluntary cybersecurity risk reporting (VCRR) on corporate reputation. By examining the association between VCRR and corporate reputation…

Abstract

Purpose

This study investigated the effect of voluntary cybersecurity risk reporting (VCRR) on corporate reputation. By examining the association between VCRR and corporate reputation, this study aims to provide exploratory evidence of how cybersecurity risk is sensitive to a company’s image and reputation.

Design/methodology/approach

An automated content analysis of VCRR by 95 Bombay Stock Exchange-listed companies was undertaken using Python code. Signaling and legitimacy theories were adopted to interpret the findings, establishing whether VCRR was related to corporate reputation.

Findings

The results confirm that VCRR improves the corporate reputation in the financial market. The results also confirm the signalling and legitimacy theory that a company can manage reputational risks through higher voluntary risk disclosure.

Practical implications

The corporation’s managers can gain insights from the study’s findings and proactively address cybersecurity risks through strategic disclosure and management practices. In addition, organizations can recognize that investors value transparency and establish a positive reputation for those who communicate openly.

Social implications

A significant association between VCRR and corporate reputation implies that such disclosures enhance trust and transparency in the business sector and induce security and accountability among investors engaging with the company.

Originality/value

To the best of the authors’ knowledge, this study is the first that empirically investigates this issue and adds to the international literature a new explanatory variable, corporate reputation, to explain VCRR practices.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 12 November 2024

Stephen J. Lind

This study aims to investigate the effectiveness of widely adopted but under-studied synthetic humanlike spokespersons (SHS) compared to organic human spokespersons in workplace…

Abstract

Purpose

This study aims to investigate the effectiveness of widely adopted but under-studied synthetic humanlike spokespersons (SHS) compared to organic human spokespersons in workplace training videos. The primary aim is to evaluate whether employees will rate training videos more negatively when they perceive their trainer to be synthetic such as those videos made with the AI-powered tools Synthesia or HeyGen. Results suggest that while ratings are more negative when the viewer perceives syntheticness, the change is only mild across most measures deployed here. When measures were calculated by using actual modality and not perceived modality, no significant change in rating was found. This study deployed three measures: actual knowledge transfer, perceived effectiveness and brand impression. It is guided by a convergence of AI Literacy Theory, the Technology Acceptance Model and the Theory of Reasoned Action.

Design/methodology/approach

Over 250 professionals assessed the effectiveness of training videos in a 2 × 2 trial design. Participants were randomly assigned to view one of four training videos featuring either a synthetic or organic spokesperson for a fictional business. After watching the video, participants answered Likert-scale survey questions and multiple-choice quiz-style questions to provide comparative measurements of actual knowledge transfer effectiveness, perceived effectiveness, brand impression and the effectiveness of the synthetic deception. The study used both ANOVA and multiple regression analyses to control for potential confounding variables and ensure the robustness of the findings.

Findings

The results indicate no significant differences between SHS and organic human spokespersons in terms of actual effectiveness (quiz scores), perceived effectiveness or brand impression, based on actual modality comparisons. However, when respondents perceived syntheticness, the avatar triggered the negative uncanny valley phenomenon and slightly decreased overall scores in perceived effectiveness and brand impression. Notably, more than half of respondents did not detect that the SHS was synthetic. Demographic variables such as gender, age or household income had no significant impact on the results.

Practical implications

Organizations can justifiably consider incorporating SHS into their training programs, leveraging these synthetic agents to deliver cost-effective and scalable learning solutions. The findings suggest that SHS can be used effectively for goals such as actual knowledge transfer without compromising training quality, and that other perceptual goals may be within reach as well. This may offer a viable alternative to traditional, organic human spokespersons, opening up new opportunities for enhancing training efficiency and accessibility across various industries.

Originality/value

Synthetic avatars, as outlined here, are a demonstrably effective new option in the array of available learning technologies. They are being adopted en masse but without significant study of their effectiveness. This research provides foundational quantitative assessments designed to address that gap in the literature and practice. The data presented here is highly valuable for practitioners and scholars interested in cutting-edge learning tools. Given the rapid advancement of technology, this study provides an important benchmark for evaluating future improvements in these tools. Furthermore, it offers actionable recommendations for integrating AI-powered avatars into professional development, enhancing understanding of the roles advanced technologies play in educational and training programs.

Open Access
Article
Publication date: 17 September 2024

Samuel Dodson

This study aims to investigate patterns of information use among undergraduate engineers as they progress through their academic programs. The primary objective was to discern how…

Abstract

Purpose

This study aims to investigate patterns of information use among undergraduate engineers as they progress through their academic programs. The primary objective was to discern how second and fourth-year students differ in their use of different types of information while performing specific tasks, namely, conducting labs, composing reports and undertaking projects.

Design/methodology/approach

The research used an online questionnaire to collect data, focusing on the comparative analysis of second and fourth-year engineering students’ information use. The analytical framework comprised a chi-square test, residual analysis and exploratory data analysis, for evaluating statistical significance and identifying trends over time.

Findings

The results demonstrated a statistically significant difference in information use between second and fourth year undergraduates. Notably, fourth year students exhibited a preference for disciplinary genres, such as journal articles, patents and technical reports. This coincided with a decline in fourth year students’ use of educational genres, including textbooks and instructors’ handouts, notes and slides. These shifts in information use were observed consistently across all three tasks.

Originality/value

The uniqueness of the study resides in its innovative approach to exploring information use by investigating the relationship between genres and tasks over the course of students’ academic programs. The research introduces a novel approach for visualizing changes in information use. By describing the evolving preferences of undergraduate students from novice to emerging professional, this study contributes valuable insights into the nuanced ways in which information is used throughout the levels of engineering education.

Details

Information and Learning Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-5348

Keywords

Article
Publication date: 28 May 2024

Emmanuel A. Morrison, Douglas A. Adu and Yongsheng Guo

This paper provides the latest systematic literature review (SLR) of prevailing studies on the interrelationship among executive compensation, financial performance and…

Abstract

Purpose

This paper provides the latest systematic literature review (SLR) of prevailing studies on the interrelationship among executive compensation, financial performance and sustainable business practices. This SLR is done in three parts: (1) examine the theories employed by previous studies; (2) identify the unique variables employed by researchers in analysing this interrelationship and (3) explore potential opportunities for further study in the field.

Design/methodology/approach

This study conducted an SLR analysing studies from the Web of science, Scopus and EBSCO in over 20 countries from 2009 to 2022 published in several top-ranked journals. We utilised various search strings using the key phrases “executive compensation”, “CEO Pay”, “financial performance” and “sustainable business practices”. The initial sample of 27,210 was filtered with our meticulous inclusion and exclusion criteria to produce a list of 161 studies.

Findings

Our findings are as follows: first, most studies encompassing this subject area lack multi-theoretical perspectives with agency theory being the most dominant theoretical viewpoint; second, we observed the use of monotonous quantitative research methods, with studies heavily lacking qualitative and mixed-method research approaches; finally, there is a palpable gap in cross-country studies.

Research limitations/implications

There are a few limitations that must be acknowledged. First, the inclusion criteria ensured that only articles published in the CABS journal ranking of three star and above. Thus, this review may not be a precise reflection of the EC, FP and SBPs literature scope. The inclusion criteria also limit our review to only accounting, finance, management and business-related studies about the topic. Therefore, future studies could explore studies ranked three star and below and from other subject areas.

Originality/value

This study contributes to the existing literature by conducting a comprehensive SLR that examines both the theoretical underpinnings and empirical evidence on this topic. It builds upon previous research and extends our understanding of the interrelationship among executive compensation, financial performance and sustainable business practices.

Details

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

Keywords

Article
Publication date: 26 December 2023

Savannah (Yuanyuan) Guo, Beilei Mei, Yanchao Rao and Jianfang Ye

This study investigates the implementation challenges and economic consequences of the International Financial Reporting Standards 9 (IFRS 9) Financial Instruments.

Abstract

Purpose

This study investigates the implementation challenges and economic consequences of the International Financial Reporting Standards 9 (IFRS 9) Financial Instruments.

Design/methodology/approach

Descriptive evidence on equity asset reclassifications and estimated impairment using the new expected credit loss (ECL) model are presented. Multivariate analyses on the disposal of available-for-sale (AFS) and fund investment post-announcement and the value relevance of impairments to financial assets post-implementation are performed.

Findings

Over 60% of sample firms report inconsistent equity asset reclassifications and do not change estimated impairment using the new expected credit loss model. Firms also switch from AFS to equity fund investments post-announcement. Lastly, impairments to financial assets increase in value relevance to investors’ post-implementation, but only in financial institutions and firms with Big 4 auditors.

Originality/value

This study's findings suggest that IFRS 9 presents implementation challenges and changes equity investment strategies. They also indicate cross-sectional differences in firms' ability to effectively apply the new standards. This study is valuable for policymakers, business leaders, investors and academics.

Details

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

Keywords

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