Search results

1 – 6 of 6
Article
Publication date: 6 April 2023

Md Tarikul Islam, Mia Mahmudur Rahim and Sanjaya Chinthana Kuruppu

This paper examines the link between the failure of public accountability and stakeholder disengagement brought about by a New Public Management (NPM) style “smart solution”…

Abstract

Purpose

This paper examines the link between the failure of public accountability and stakeholder disengagement brought about by a New Public Management (NPM) style “smart solution” introduced to reduce public urination in Dhaka city. It shows how New Public Governance (NPG), Islamic and dialogic approaches can improve decision-making and solutions.

Design/methodology/approach

Drawing on the concepts of public accountability, NPM, NPG and dialogic accountability, this study highlights how narrow conceptions of accountability and poor stakeholder engagement impacted the effectiveness of the “smart solution” based on data collected through observation and unstructured in-depth interviews.

Findings

Evidence suggests that narrow conceptions of accountability driven by monologic NPM perspectives led to poor stakeholder engagement, which impacted the effectiveness of the “smart solution”. The solution that consists of changing anti-urination signage from Bengali to Arabic script has not solved Dhaka's public urination problem. In many instances, the solution has disenchanted certain stakeholders who view it as an offence against Islam and a confusing de-privileging of the Bengali language which has significant national and cultural value in Bangladesh.

Originality/value

The findings of the study contribute to policymaking discussions on how to effectively engage with stakeholders and extend the literature on accountability within the context of conflicting public versus private demands related to a public nuisance. The study outlines important issues related to stakeholder engagement and introduces a framework that conceptualises how to increase the effectiveness of public policy decisions using NPG, Islamic and dialogic accountability approaches, especially on matters that require significant public/external stakeholder support. It also provides a conceptual integration of these various approaches, including nuanced insights into accountability challenges within “non-Western” contexts.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 19 September 2024

Muhammad Haroon Shoukat, Islam Elgammal, Mukaram Ali Khan and Kareem M. Selem

Underpinning social identity theory (SIT) and service-dominant logic (SDL), the current paper seeks to explore the effect of self-presentation on online brand advocacy (OBA)…

Abstract

Purpose

Underpinning social identity theory (SIT) and service-dominant logic (SDL), the current paper seeks to explore the effect of self-presentation on online brand advocacy (OBA). Furthermore, this paper investigates the mediating role of hedonic value and the moderating role of customer interaction with e-commerce websites (i.e. Amazon, Walmart and eBay).

Design/methodology/approach

Data were collected from customers of three e-commerce platforms (i.e. Walmart, Amazon and eBay) using a structured questionnaire – multi-group analysis applied on SmartPLS 4.4.

Findings

Self-presentation has a positive role in increasing hedonic value and its impact on OBA. The moderating effect of customer interaction on these relationships is also investigated and found to be significant.

Social implications

Our findings underscore the significance of fostering inclusive online communities and favorable online settings. Existing findings are consistent with overarching objectives of digital empowerment and enhanced online interaction quality. This paper contributes to harmonious and collaborative digital societies by encouraging personalized experiences that foster a sense of belonging among diverse customers.

Originality/value

This paper adds to the existing body of knowledge by comparing customer behavior on three major e-commerce platforms, going beyond the traditional focus on a single platform. Drawing on SIT and SDL, this paper provides a distinct nomological framework for OBA that unifies disparate constructs, filling theoretical gaps in our understanding of online customer behavior.

Details

Marketing Intelligence & Planning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 10 September 2024

Ajai Pal Sharma, Slađana (Sladjana) Starčević (Starcevic) and Raiswa Saha

Advances in digital technologies and the growing number of touch points have had a significant impact on the shopping behaviour of omnichannel customers. Several research papers…

Abstract

Purpose

Advances in digital technologies and the growing number of touch points have had a significant impact on the shopping behaviour of omnichannel customers. Several research papers have explored different facets of omnichannel, but only a few have thoroughly explored the literature on showrooming and webrooming simultaneously. This paper aims to identify the key groups of antecedents influencing customer buying behaviour in omnichannel, under the influence of digital technologies, with a particular focus on showrooming and webrooming.

Design/methodology/approach

Our study conducted a systematic literature review to identify the factors influencing customers’ buying behaviour in omnichannel, which have been the subject of academic discussion over the last decade. We finalized 149 articles for the thematic analysis and identified three groups of antecedents: channel-related, product-related and consumer-related with their subgroups.

Findings

Under channel-related antecedents, cost and perceived benefits, search convenience, need for interaction and situational circumstances have been identified as major attributes. The expressiveness of the product, product demonstration and search and experienced products have been identified under product-related antecedents, followed by price consciousness, past experiences, perceived risks and shopping motivations as leading attributes under consumer-related antecedents. The study revealed the multifaceted influence of digital technologies on omnichannel buying behaviour. Digital technologies are shaping the antecedents related to channels, products and consumers. Digital technologies simultaneously mediate between antecedents and the selection of a specific path within an omnichannel environment. Showrooming and webrooming should no longer be seen as general concepts. The rise of digital technologies has led to the development of new consumer journey patterns and the blurring of distinctions between showrooming and webrooming. A conceptual framework has been proposed to understand consumers' omnichannel behaviour, having considered the identified antecedents and the role of digital technologies.

Practical implications

This study advances the academic understanding of consumer behaviour in omnichannel under the influence of digital technologies and provides important implications for omnichannel management. With the advancement of digital technologies such as augmented reality and virtual reality, retailers should implement channel integration strategies to bridge the gap between online and offline channels, providing a memorable shopping experience for omnichannel customers.

Originality/value

This study is unique because it identifies and analyses the antecedents of consumer behaviour in omnichannel settings under the influence of digital technologies. It also uncovers new potential combinations of showrooming and webrooming patterns. The proposed framework can help retailers in their future planning of omnichannel strategies.

Details

Journal of Service Theory and Practice, vol. 34 no. 6
Type: Research Article
ISSN: 2055-6225

Keywords

Article
Publication date: 31 October 2023

Luay Jum'a, Ismail Abushaikha, Neil Towers and Wasan Al-Masa'fah

The purpose of this paper is to identify the themes that emerged from retail supply chain (RSC) literature during the coronavirus disease 2019 (COVID-19) pandemic that inform…

Abstract

Purpose

The purpose of this paper is to identify the themes that emerged from retail supply chain (RSC) literature during the coronavirus disease 2019 (COVID-19) pandemic that inform future mitigation and recovery strategies.

Design/methodology/approach

This study analyses contributions in the RSC literature using four databases: Emerald, Elsevier (Science Direct), Wiley and Taylor & Francis. The systematic review approach resulted in identifying 74 articles covering 2020 to 2022.

Findings

Four themes emerged from the RSC literature on COVID-19. The first theme highlighted the factors that exacerbated the effects of the COVID-19 pandemic on the RSC. The second theme focussed on the types of disruptions that occurred in the RSC during the pandemic. The third theme demonstrated the recovery strategies used to reduce the impact of COVID-19 on the RSC. The fourth theme identified proposed mitigation strategies for the RSC post-COVID-19 outbreak.

Practical implications

The study provides a deeper understanding of how RSC managers could successfully reduce the effects of the COVID-19 pandemic by dealing with interruptions. Based on the reviewed studies and the four themes that evolved from RSC literature on COVID-19 throughout 2020–2022, 11 key RSC strategies and lessons have been recommended to decision-makers in the retail industry.

Originality/value

This is the first study to identify the themes that emerged from RSC literature during the COVID-19 pandemic to inform future mitigation and recovery strategies. The resulting themes add to the existing body of knowledge and establish the need for further research into other sectors that might be affected by future pandemics.

Details

International Journal of Retail & Distribution Management, vol. 52 no. 1
Type: Research Article
ISSN: 0959-0552

Keywords

Article
Publication date: 6 November 2024

Mohammed A. Al-Bukhrani and Khaled Hussain Saleh Alhawaly

This study examines the factors influencing the integration of international financial reporting standards (IFRS) into accounting curricula in Yemen, a developing economy in a…

Abstract

Purpose

This study examines the factors influencing the integration of international financial reporting standards (IFRS) into accounting curricula in Yemen, a developing economy in a post-conflict setting. It applies Rogers’ diffusion of innovation theory to understand adoption challenges.

Design/methodology/approach

A cross-sectional survey collected data from 133 accounting faculty members across Yemeni universities. Partial least squares structural equation modeling (PLS-SEM) was used to test a multilevel model incorporating faculty characteristics, institutional factors and practical barriers as predictors of perceived IFRS coverage.

Findings

The results demonstrate that faculty characteristics positively affect perceived IFRS coverage, while practical barriers negatively impact both institutional factors and perceived coverage. Contrary to expectations, institutional factors did not significantly influence perceived IFRS coverage. A multigroup analysis revealed differences between professional certificate holders and non-certificate holders in their perceptions of IFRS adoption factors.

Practical implications

The findings highlight the need for a comprehensive approach to IFRS integration in accounting education. Policymakers and universities should focus on faculty development initiatives, address practical obstacles and create a supportive institutional environment to enable successful IFRS assimilation. The study also suggests a potential role for audit firms and regulatory bodies in supporting IFRS integration.

Originality/value

This study provides a contextualized application of the diffusion of innovation theory to understand IFRS integration dynamics in a post-conflict developing economy. It offers valuable insights into the complex interplay of individual, institutional and contextual factors shaping IFRS adoption in accounting curricula, particularly in challenging environments.

Details

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

Keywords

Article
Publication date: 9 October 2024

Cassandra Yi Rong Chan and Suhaiza Zailani

The lack of a direct link between business value and sustainability is a critical roadblock to truly embedding sustainability in business strategies. Before launching the…

Abstract

Purpose

The lack of a direct link between business value and sustainability is a critical roadblock to truly embedding sustainability in business strategies. Before launching the sustainability journey, every organisation should answer the question: “What value would this strategy offer our organisation?” Conversely, when organisations are opportunistic toward quick profits, the negative consequences of one domain spill over to another. The desire to produce more may result in overproduction, overconsumption or environmental pollution.

Design/methodology/approach

To give a complete analysis of sustainable capabilities, this study combines current theoretical understanding from past literature, followed by exploratory interviews and a thorough case study. The case study ventured into uncharted territories, unveiling an exciting new sphere of value catalysed by the mechanisms of sustainable co-creation. Additionally, it exposed thought-provoking motives driving supply chain actors’ unwavering commitment to ethical decision-making, even amidst towering challenges.

Findings

Our empirical lens reveals the hidden mechanics of resource sharing and the genesis of newfound value, illuminating previously obscure corners of the sustainability field. Moreover, it sheds light on retailers striving to cultivate green retail supply chains. It delivers an actionable framework that bolsters business sustainability and fuels competitive edge, which is vital in the rapidly evolving landscapes of emerging economies.

Originality/value

This study offers insights into the sustainable value-creation mechanism in ALPHA, a Malaysian retailer, uncovering how supply chain actors’ business activities generate economic, social and environmental performance.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

1 – 6 of 6