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Article
Publication date: 18 July 2024

June Cao, Zijie Huang, Ari Budi Kristanto and Tom Scott

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and…

Abstract

Purpose

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

Design/methodology/approach

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Findings

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

Originality/value

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

Details

Pacific Accounting Review, vol. 36 no. 3/4
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 12 July 2024

Eugene Kafui Agbeka, Fanny Adams Quagrainie and Alan Anis Mirhage Kabalan

While operational performance is important for a company's competitiveness and profitability, this study claims that procurement may be required to drive operational performance…

Abstract

Purpose

While operational performance is important for a company's competitiveness and profitability, this study claims that procurement may be required to drive operational performance. This study aims to focus on how procurement practices is related to operational performance among selected manufacturing firms.

Design/methodology/approach

The model was tested on a sample of 329 manufacturing firms in clothing and textiles, chemicals and plastics, food and beverages processing, wood processing, metal processing and pharmaceutical manufacturing industries in a developing economy.

Findings

The results indicate that firms with higher and optimal level of procurement practices achieve higher levels of operational performance. Regardless of the H1 rationale, this study suggests that increasing procurement techniques has a limit in terms of improving operational performance. This study establishes that extreme level of procurement practices is associated with decreasing operational performance.

Practical implications

This study calls attention to how managers can guide organizations in refining their procurement strategies and practices; there is the need to strive to strike a balance between diversification and efficiency in procurement.

Social implications

Manufacturing firms are often integral parts of local communities. The decisions they make regarding procurement practices can impact the economic health of these communities. Striking a balance between diversification and efficiency can contribute to sustainable business practices that benefit both the company and the local community.

Originality/value

As the main contribution, this study brings the additional perspective that extreme level of procurement practices is associated with decreasing operational performance.

Details

Journal of Public Procurement, vol. 24 no. 3
Type: Research Article
ISSN: 1535-0118

Keywords

Article
Publication date: 19 September 2024

Frank Houghton and Allen Edward Foster

ORCID is well recognised as a Persistent Identifier (PID) amongst the global academic community. The international literature is generally extremely positive towards this…

Abstract

Purpose

ORCID is well recognised as a Persistent Identifier (PID) amongst the global academic community. The international literature is generally extremely positive towards this development. A minority of vociferous critics however have continued to dispute its benefits. Particular concerns have been noted around the potential for ORCID to be used as a tool for evaluation and surveillance by University management structures. This research sought to critically evaluate in-depth perceptions of ORCID in the Technological University (TU) sector in Ireland.

Design/methodology/approach

This study involved ten semi-structured interviews with academics and five with librarians in the TU sector. Reflexive thematic analysis informed by Heideggerian hermeneutic phenomenological principles was used to explore transcribed interview data.

Findings

The results demonstrate a clear difference in perceptions concerning ORCID, with library staff being very positive and uncritical, even arguing for mandatory adoption. Although some academics were using ORCID IDs in a performative manner, most were suspicious of, or resigned to their use. Concerns about ORCID ranged across various issues including employer surveillance, a lack of institutional autonomy and its inappropriateness for the sector. It is argued that academics in the TU sector have so far not had an opportunity to fully explore and articulate their vision for the future. In its current form ORCID represents a foreign, imposed and inappropriate tool that may facilitate willing or unwilling inclusion in the inequitable and crude “game” of global university league tables.

Originality/value

The paper offers an in-depth and critical analysis of ORCID adoption in Ireland based on perceptions amongst two stakeholder groups: academics and librarians.

Details

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

Keywords

Article
Publication date: 2 June 2023

Noman Rafique, Gul Afshan and Farooque Ahmed

Considering the importance of employees' voice behavior (VB) and psychological capital (PC) amidst the coronavirus disease 2019 (COVID-19), this study highlights the role of…

Abstract

Purpose

Considering the importance of employees' voice behavior (VB) and psychological capital (PC) amidst the coronavirus disease 2019 (COVID-19), this study highlights the role of authentic leadership (AL) in building a psychologically strong workforce that can provide meaningful suggestions for the improvement of organization.

Design/methodology/approach

The study employed a questionnaire survey to collect the data and recruited 261 participants from the telecom sector Sindh, Pakistan. The data analysis was done using partial least squares structural equation modeling (PLS-SEM).

Findings

The findings of the study supported the hypotheses suggesting that AL can directly influence employees' VB and indirectly via PC.

Originality/value

The study was conducted during the COVID-19 in the telecom sector of Sindh, Pakistan. This study contributes by providing useful insights into that AL is an important form of leadership that encourages employees' voluntary behavior and psychological strength during the COVID-19 pandemic.

Details

Asia-Pacific Journal of Business Administration, vol. 16 no. 4
Type: Research Article
ISSN: 1757-4323

Keywords

Article
Publication date: 11 November 2024

Milos Bujisic, Yizhi “Ian” Li and Anil Bilgihan

This study investigates the dual roles of emotion and cognition in shaping customer experiences within the hospitality sector, examining their distinct impacts on the formation of…

Abstract

Purpose

This study investigates the dual roles of emotion and cognition in shaping customer experiences within the hospitality sector, examining their distinct impacts on the formation of customer loyalty.

Design/methodology/approach

Employing a sequential exploratory mixed-method design, this research integrates qualitative interviews with eighteen hospitality managers and a quantitative survey involving 595 customers to develop and validate a new instrument measuring affective and cognitive experiential states for general hospitality consumers.

Findings

The study's results reveal that emotional experiences strongly correlate with affective loyalty, while cognitive experiences significantly influence cognitive loyalty. The study contributes to the existing literature by introducing a robust instrument that effectively captures the experiential dimensions, offering insights into customer loyalty formation.

Research limitations/implications

The reliance on retrospective self-reporting in the quantitative phase may introduce recall bias, potentially limiting the precision of the findings. Future research should seek to mitigate this by employing real-time data capture methods.

Practical implications

The newly developed measurement tool presents a practical solution for industry professionals aiming to enhance customer experience management by focusing on both affective and cognitive aspects, thus facilitating targeted strategies to cultivate customer loyalty. The implications for service design suggest that both emotional and cognitive elements must be considered to optimize customer experiences and drive loyalty.

Originality/value

This work advances the theoretical understanding of customer experience by distinguishing between its affective and cognitive dimensions and their respective contributions to loyalty. It offers a validated empirical tool, setting a foundation for future investigations.

Details

Journal of Hospitality and Tourism Insights, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9792

Keywords

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