Search results

This study aims to understand the mechanism by which the value of ride-sharing services influences consumers’ continuance intention.

The authors collected data from 484 Chinese ride-sharing respondents and analyzed them using partial least squares structural equation modeling.

The results show that hedonic value, social connection value and environmental value positively affect consumers’ cognitive fit and emotional fit, while utilitarian value has no significant effect on either cognitive fit or emotional fit. In addition, both cognitive fit and emotional fit significantly affect consumers’ satisfaction and continuance intention. Furthermore, satisfaction mediates the effects of cognitive and emotional fit on continuance intention.

Ride-sharing practitioners should have a clear understanding of all the value dimensions of ride-sharing services, which would subsequently increase customers’ continuance intention.

This study defines and divides the dimensions of ride-sharing value and demonstrates the significant impact of environmental value on the sustainability of ride-sharing services. This study extends fit theory by dividing it into two dimensions.

This study aims to investigate the determinants of anti-corruption disclosures by construction firms in Asia-Pacific countries.

The sample comprises construction companies from seven Asia-Pacific countries from 2015 to 2019. The authors hand-collected data on anti-corruption disclosures by using content analysis.

This study provides empirical evidence that government ownership, country-level accounting competence and high-quality auditors increase companies’ anti-corruption disclosures. Meanwhile, this study finds that uncertainty avoidance does not affect companies’ anti-corruption disclosures.

This study has a number of implications. First, government and professional accountant organizations need to improve accountants’ knowledge and competence through education, training and continuous professional development. Second, public accounting firms need to ensure the quality of their auditors, particularly in the technical competence in financial and nonfinancial reporting. Finally, universities must improve and update their curriculum regarding nonfinancial reporting issues.

This study is among the first to examine anti-corruption disclosure practices in the most corrupted settings, i.e. the construction industry in Asia-Pacific countries. It uses the isomorphism perspective to explain the influence of government ownership, country-level accounting competence and high-quality auditors on anti-corruption disclosure transparency. The number of prior studies investigating this association is very limited. Moreover, disclosures of anti-corruption information are complex and sensitive; thus, coercive, normative and mimetic pressures are required to achieve higher transparency and sustainability.

This study explores how information volume affects crowdfunding success and identifies the signals – operational transparency, past crowdfunding experience, perceived project authenticity and perceived product quality – that moderate this relationship. The goal is to provide insights into managing information overload and enhancing the probability of funding success in various information volume contexts.

Data were collected from 2,681 Kickstarter campaigns and analyzed using fixed effects logit regression models.

The study reveals a curved relationship between information volume and funding success, moderated by factors such as operational transparency, crowdfunding experience, project authenticity and product quality.

This study provides fund-seekers with essential insights into disseminating information effectively.

This study contributes to the literature by elucidating the complex dynamics among information volume, signaling types and crowdfunding success, offering a nuanced understanding of how fund-seekers can optimize their campaigns for better outcomes.

The study aims to explore the impact of National Health Insurance Scheme (NHIS) enrolment on farm investments in a developing country setting. We classify farm investments into (1) soil and land investments and (2) hired adult labour.

This study used data on 5,883 farm households from the sixth round of the Ghana Living Standard Surveys (GLSS), which is nationally represented data at the household level. The data also includes a Labour Force Survey module. The sample frame was divided into a primary and secondary sampling unit, with interviews taking place in 1,200 enumeration areas (EAs). The estimation of impacts was carried out using ordinary least squares (OLS) estimations and addressed endogeneity concerns using propensity score matching (PSM) and instrumental variable (IV) estimators.

The study finds a strong positive association between the NHIS enrolment status of farm households and investments in agricultural land and soil health improvement. Precisely, farm households who are enroled in the health insurance system tend to invest about 32% more in soil and land improvement activities and 30% more in hired farm labour than households who are not enroled in NHIS.

The overall evidence from our study suggests that instead of high investments in fertilizer and other input subsidy programmes in Africa, sustainable smallholder agricultural investments can be achieved if concerns and issues of farmers’ health coverage are adequately addressed.

This is one of the first papers that have explored the impact of NHIS in developing countries on farm investments.

This research explores the skills, attitudes and knowledge of micro and small businesses in the peripheral high growth region of Moreton Bay in southeast Queensland that would enable these businesses to adopt and use new business technology.

Sixteen in-depth semi-structured interviews were conducted with participants recruited via snowball sampling and utilised in conjunction with the Queensland government’s Digital Scorecard survey data. The interviews were analysed using thematic analysis, NVivo 12 and a phenomenographic approach.

All micro and small business owners understood the value of new business technology and expressed a positive attitude towards its uptake but felt constrained by a lack of knowledge, time and resources. Thus, they require targeted and local guidance and tools to minimize the demands on their time of implementation, which has implications for policymakers, governments and educators.

Past studies on micro and small businesses adopting new technology have either looked at large regions or specific types of technology leaving the technological skills, attitudes and knowledge gaps of micro and small businesses in peripheral regions unexamined. This research aims to fill that gap by studying a specific high growth peripheral region, Moreton Bay, on the edge of the greater Brisbane city area. We recommend a phased approach to developing digital skills, adopting technology and appropriate support programs for each stage.

The emergence of residential aged care facilities (RACFs) within the Ghanaian health-care system has raised eyebrows because, hitherto, the concept of nursing homes had largely been perceived as an anomaly. The purpose of this study is to understand this emerging phenomenon and the activities of care provided within two facilities in the nation’s capital, Accra.

The study draws on participant observations and in-depth interviews with purposively sampled 15 residents in the two facilities and eight caregivers. The data were analysed using thematic approach.

The study found that the daily forms of care mostly performed for the elderly were intimate and non-intimate physical, medical, emotional and spiritual and end-of-life care. The bulk of activities of care were performed in the morning.

The study reveals that the changing landscape of health-care facilities in Ghana to include RACFs indicates RACFs have come to stay to provide different forms of care to older persons who otherwise were cared for by the family.

Motivated by the dearth of studies examining how and why managers adopt sustainable development goals (SDGs), particularly in developing countries struggling with economic, environmental and social problems, this study aims to investigate the rationales and business management approaches for adopting and integrating SDGs in the Sri Lankan corporate context, which is gradually adopting sustainable practices and sustainability reporting.

A qualitative approach was adopted to provide deeper insights and an understanding of corporate engagement with SDGs, offering a richer analysis of rationales and business management approaches that quantitative methods may overlook. Top Management attached to the sustainability function of seven companies that had varying levels of SDG-related disclosures were interviewed based on Santos and Silva Bastos’s (2021) theoretical framework for understanding the rationale and the priority management level for SDG adoption.

The main motivation to adopt SDGs stems from contextual and ethical rationales, with the influence of the United Nations Global Compact serving as a notable contextual factor. The prioritized levels of management focus for integrating SDGs were strategic and operational focuses. SDGs enhance the existing strategic position established by the sustainability efforts of the companies. Even though strategic and operational management focuses were highlighted for integrating SDGs, the elements of sustainability were present across all the management levels (normative, strategic and operational), emphasizing that these focuses should interrelate to effectively integrate SDGs. Further analysis revealed that all three underlying rationales – ethical, contextual and economic – influence managers to integrate SDGs across different management focuses.

To the best of the authors’ knowledge, this study is among the first few to contribute to the handful of studies holistically looking at the drivers and management approaches to engaging with SDGs from the perspective of a developing country. Furthermore, it extends the theoretical framework developed by Santos and Silva Bastos (2021) through the findings to show that all underlying rationales impact the integration of SDGs at different management focuses.

This study aims to examine the mediating role of the use of SMA practices on the association between SMA facets and organisational performance.

A structural equation modelling was used to analyse the data based on a survey of 408 accountants working in Australian organisations.

The results of the structural equation model indicated that SMA facets were positively associated with the use of SMA practices as a package. The use of SMA practices as a package was subsequently positively associated with organisational performance, with the use of SMA practices mediating the effect of SMA facets on organisational performance. In addition, a direct association was found between SMA facets and organisational performance.

The findings make a significant contribution to the management accounting literature, specifically to the emerging SMA and use of management accounting practices as a package line of studies. The findings also have significant implications for practice, highlighting the need to consider the interplay between the facets of SMA and the use of SMA practices as a means of enhancing the impact of SMA.

Studies have shown that research is a global innovation’s “engine room.” Therefore, young adult-built environment researchers (YABER), especially in developing countries, need research upskilling and reskilling training for better-integrated outcomes. Evidence shows that research training can improve YABER competencies and proficiencies. In Nigeria, YABER may have had some challenges in training needs. There is a lack of extant literature about the issues facing Nigeria’s YABER upskilling and reskilling training needs. Thus, this study investigated the perceived problems facing YABER and proffered measures to improve their training needs in Nigeria.

The researchers used participants from Edo State, Abuja and Lagos State, Nigeria. This study adopted a qualitative research approach. The researchers accomplished saturation after 40 virtual interviews and adopted a thematic analysis for the primary data.

The research shows that the built environment research refines current and creates new knowledge. The built environment researchers (trainers and trainees) need training but face challenges. Findings clustered measures to improve quality research publications in the built environment through YABER training into government/regulatory agencies-related, higher education institutions-related and researcher-related measures.

The developed framework and thematic network analysis could be used to stimulate YABER training needs and, by extension, stir Nigeria’s higher education institutions regulatory agencies to upgrade requirements for academic staffers, especially published articles, to be compulsorily Scopus/Web of Sciences indexed for promotion exercise. This is the global best practice, and Nigerian scholars cannot be in isolation. It will form part of this study’s implication and revitalise UNSDG 4.

This study aims to enrich the debate on whether women should continue to be under-represented in the upper echelons of organisations. Evidence arrives from the health-care battlefield and, more specifically, the Greek public hospitals assessed in terms of financial performance.

The whole set of Greek public hospitals operating in 2022 were included in a quantitative approach, whereby financial ratios reflect financial performance, while the Chief Executive Officer (CEO) – Chief Financial Officer (CFO) gender reflects the female representation. Descriptive statistics analysis, t-tests and correlation analysis were performed.

The findings of this study suggest that female CEOs significantly outperformed their male counterparts on liquidity and accounts payable turnover, while female CFOs surpassed males concerning inventory turnover. Contrarily, hospitals with male CFOs achieved higher profitability, but income statements seem self-manipulated thanks to state subsidies and cash accounting techniques. Women appear to focus on those components of financial performance which are better aligned to the social role of public entities, while their contribution to non-financial performance is also underpinned by previous research.

Women’s under-representation in management positions was partially confirmed, as less than 1 / 4 of hospitals appoint a female CEO but circa 7 / 10 of them appoint a female CFO. This could be attributed to stereotypes combined with policy and governance factors. The latter were discussed well in this paper shaping a roadmap towards better gender equality in health-care settings.

To the best of the authors’ knowledge, this was the first effort to investigate the association between managers’ gender and financial performance in Greek health care.