Search results

The purpose of this study will be to provide a comprehensive perspective on sustainable risk management (SRM) with internal components within enterprises. Particularly, this study aims to explore how sustainable management accounting practices mediate the influence of both risk-taking tendency (RTT) and sustainable core values on SRM. Additionally, it also examines the moderating influence of the RTT on the link between sustainable management accounting practices and SRM, as a mediated moderating model.

The study hypotheses have been appraised using partial least squares structural equation modeling with observed information from 495 sizeable listed enterprises in ASEAN developing economies, comprising Indonesia, Malaysia, the Philippines, Singapore, Thailand and Vietnam.

The findings have been as follows: (1) The RTT favorably influences sustainable management accounting practices (SMAPs), which, in turn, affects SRM; (2) Sustainable core values favorably affect SMAPs, which, in turn, affect SRM; (3) It can be specified that SMAPs mediate the influence of both RTT and sustainable core values on SRM; (4) When the RTT is strong, the influence of SMAPs on SRM has been enlarged.

The findings of this study demonstrate how the interaction between RTT and SMAPs can benefit to the success of large enterprises that use risk management systems in emerging economics. Furthermore, the present paper interprets the mechanism by which SMAPs influence SRM.

This study examines whether the risk management committee (RMC) mitigates earnings management (EM) in Nigeria.

The study used a sample of 365 firm-year observations of Nigerian-listed nonfinancial companies from 2018 to 2022. Driscoll and Kraay’s fixed-effect standard error regression model is used to test the hypotheses.

The study finds that RMC size, expertise, meeting frequency and membership overlapping with the audit committee have a negative effect on both accrual earnings management (AEM) and real earnings management (REM). While RMC independence is found to have a negative effect on REM. Moreover, additional tests reveal that RMC effectiveness is significantly associated with lower EM practices. Further analysis using the industry level finds that RMC attributes mitigate EM practices in some industries. The results remain after rigorous, robust analysis for endogeneity and alternative regressions.

This study is limited to a sample of Nigerian-listed nonfinancial service companies for a period of five years, resulting in the non-generalizability of the findings to different contexts as the countries’ internal policies and regulations varied.

The findings have important implications for regulators, policymakers and investors that a stand-alone RMC can effectively help to evaluate potential risk activities and implement a proper risk management system, thereby mitigating EM practices. The result can help investors, analysts and other stakeholders across the international community in considering RMC information to evaluate potential risk and earnings management practices.

Following the NCCG 2018 reform in Nigeria that requires listed firms to create a standalone RMC, this study is among the earliest that examines the effect of RMC attributes on EM practices and emerging markets. As such, the findings may draw the attention of regulators and policymakers across the African market and the international community to the monitoring role of RMC attributes in mitigating EM practices.

Frontline employees frequently experience tension at work. Based on paradox theory, this study investigates why and when tension can result in positive performance outcomes and for whom tension can enhance creativity.

We employed a time-lagged survey design to collect data in two waves with a four-week interval between waves. The questionnaire was distributed to frontline employees (i.e. doctors and nurses) serving in one public hospital in Ho Chi Minh City. The final sample included 216 front-line employees.

The study found that tension can promote employee performance through creativity. Employees with high paradox mindset levels especially tend to be more creative when experiencing tension. However, our findings did not support the idea that frontline employees who have been psychologically empowered tend to turn creative ideas into real practices and result in better employee performance.

The study advanced knowledge of the effect tension has on employee performance by investigating the mechanism through which experiencing tension can ultimately promote employee performance.

Artificial intelligence (AI) has become a pivotal technology in both marketing and daily life. Despite extensive research on the benefits of AI, its adverse effects on customers have received limited attention.

We employed meta-analysis to synthesise effect sizes from 45 studies encompassing 50 independent samples (N = 19,503) to illuminate the negative facets of AI's impact on customer responses.

Adverse effects of AI, including privacy concern, perceived risks, customer alienation, and uniqueness neglect, have a negative and significant effect on customers' cognitive (perceived benefit, trust), affective (attitude and satisfaction) and behavioural responses (purchase, loyalty, well-being). Additionally, moderators in AI (online versus offline), customer (age, male vs. female), product (hedonic vs. utilitarian, high vs. low involvement), and firm level (service vs. manufacturing) and national level (individualism, power distance, masculinity, uncertainty avoidance, long-term orientation) moderate these relationships.

Our findings inform marketing managers about the drawbacks of utilising AI as part of their value proposition and provide recommendations on how to minimise these effects in different contexts. Additionally, policymakers need to consider the dark side of AI, especially among the vulnerable groups.

This paper is among the first research studies that synthesise previous research on the dark side of AI, providing a comprehensive view of its diminishing impact on customer responses.

The study examines the effectiveness of an academic integrity training program called Academic Integrity Training (AIT) in improving students’ academic integrity among final-year students.

The research design used was one group pretest and posttest (n = 40) students in research proposal courses.

Analysis with stacking and racking analysis showed a change in the distribution of the Logit Value Person (LVP) and Logit Value Item (LVI) values on the side of the subjects and items used for this study. Testing with a paired sample t-test yielded a value of t = −3.059 and a significance (p) = 0.004, indicating that there was a significant increase in LVP at the pre-test (M = 2.52 & SD = 1.56) and post-test (M = 3.33 & SD = 2.09) in the subject of the study.

The study results concluded that this academic integrity training program can improve students' academic integrity and is designed and implemented with the right personal approach to suppress academic dishonesty, especially the problem of plagiarism among graduate students submitting thesis proposals.

Academic dishonesty has been a major problem in higher education over the last two decades. Various strategies have been attempted to address the condition, but no program has been found to directly address the problem on the personal order or individuals who do so.

This study investigates the impact of entrepreneurial orientation (EO) and knowledge management (KM) on firm performance (PERF), as well as the mediating role of KM in the EO–PERF (EO-PERF relationship). In particular, this study aims to explain the impact of KM on the relationship between the EO dimensions and PERF; dimensions are risk-taking (RT), innovativeness (IN) and proactiveness (PR).

This study uses structural equation modelling and fuzzy-set qualitative comparative analysis (fsQCA) methodologies to explore target relationships. The sample consists of 150 small furniture manufacturers operating in Poland (out of 1,480 in the population).

The study findings show that KM partially mediates the IN–PERF relationship. Furthermore, fsQCA reveals that KM accompanied by IN is a core condition that leads to PERF. Moreover, the absence of KM (accompanied by the absence of RT and IN) leads to the absence of PERF. In addition, the results show that all the variables examined (RT, IN, PR and KM) positively impact PERF.

This study explores the role of KM in the context of EO and its impact on PERF in the low-tech industry. The study uses simultaneously two methodologies that represent different approaches in the search for the expected relationships. The findings reveal that KM mediates the EO-PERF relationship.

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.

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.

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.

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.

This study aims to investigate the relationship between academic motivations and the risk of Not in Employment, Education or Training (NEET) among university undergraduates and Vocational Education and Training (VET) undergraduates.

The sample included 402 Vietnamese university undergraduates and 250 VET undergraduates in the southern region of Vietnam. Students took part in a survey, with all participants being informed about the study’s purpose and assured that their involvement was entirely voluntary. In addition to descriptive statistics, the study employed linear regression in SPSS to examine hypotheses.

The findings indicate that, for university students, intrinsic motivation and mastery approach motivation are associated with reduced NEET risk, while performance avoidance motivation is positively linked to this tendency. In contrast, for VET students, extrinsic motivation and performance approach motivation are negatively associated with NEET risk, but mastery approach motivation may exacerbate the risk.

Grounded in the principles of Self-Determination Theory (SDT) and Achievement Goal Theory (AGT), the study proposes that university students may prioritize competence improvement, knowledge acquisition and the satisfaction of their learning interests, which they believe will help them acquire valuable knowledge beneficial for their future careers. Conversely, VET students emphasize performance and external achievement, which may enhance their outcome and reduce NEET risk. These findings offer significant theoretical and practical insights into the adoption of SDT and AGT and also provide educators or policymakers with more detailed information regarding university and VET students’ learning and development.

Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors propose the Integrated Intellectual Capital Measurement (IICM) model, an innovative, robust and comprehensive framework designed to capture IC amid business uncertainty. This study focuses on IC measurement models, typically reliant on secondary data, thus distinguishing it from conventional IC studies.

The authors conducted a systematic literature review (SLR) and bibliometric analysis across Web of Science, Scopus and EBSCO Business Source Ultimate in February 2023. This yielded 2,709 IC measurement studies, from which the authors selected 27 quantitative papers published from 1985 to 2023.

The analysis revealed no single, universally accepted approach for measuring IC, with company attributes such as size, industry and location significantly influencing IC measurement methods. A key finding is human capital’s critical yet underrepresented role in firm competitiveness, which the IICM model aims to elevate.

This is the first SLR focused on IC measurement amid business uncertainty, providing insights for better management and navigating turbulence. The authors envisage future research exploring the interplay between IC components, technology, innovation and network-building strategies for business resilience. Additionally, there is a need to understand better the IC’s impact on specific industries (automotive, transportation and hospitality), Social Development Goals and digital transformation performance.

Recently, machine learning (ML) methods gained popularity in finance and accounting research as alternatives to econometric analysis. Their success in high-dimensional settings is promising as a cure for the shortcomings of econometric analysis. The purpose of this study is to prove further the relationship between intellectual capital (IC) efficiency and firm performance using ML methods.

This study used the double selection, partialing-out and cross-fit partialing-out LASSO estimators to analyze the IC efficiency’s linear and nonlinear effects on firm performance using a sample of 2,581 North American firms from 1999 to 2021. The value-added intellectual capital (VAIC) and its components are used as indicators of IC efficiency. Firm performance is measured by return on equity, return on assets and market-to-book ratio.

The findings revealed significant connections between IC measures and firm performance. First, the VAIC, as an aggregate measure, significantly impacts both firm profitability and value. When the VAIC is decomposed into its breakdowns, it is revealed that structural capital efficiency substantially affects firm value, and capital employed efficiency has the same function for firm profitability. In contrast to the prevalent belief in the area, human capital efficiency’s impact is found to be less important than the others. Nonlinearities are also detected in the relationships.

As ML tools are most recently introduced to the IC literature, only a few studies have used them to expand the current knowledge. However, none of these studies investigated the role of IC as a determinant of firm performance. The present study fills this gap in the literature by investigating the effect of IC efficiency on firm performance using supervised ML methods. It also provides a novel approach by comparing the estimation results of three LASSO estimators. To the best of the author’s knowledge, this is the first study that has used LASSO in IC research.