This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second…
Abstract
Purpose
This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.
Design/methodology/approach
We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.
Findings
The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.
Originality/value
This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.
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Self-Service Technology (SST) is a disruptive technology that has reshaped customer interactions, increased efficiency, and enabled data-driven decision-making. Its impact…
Abstract
Self-Service Technology (SST) is a disruptive technology that has reshaped customer interactions, increased efficiency, and enabled data-driven decision-making. Its impact continues to evolve as technology advances and customer expectations change, making it a key consideration for businesses in a dynamic landscape. This chapter delves into critical findings regarding the adoption and implications of SST in tourism and hospitality. The relevant studies are sourced from the Scopus database. A mixed literature review methodology was employed to review papers. The literature review findings show facets of SST adoption, shedding light on the intricate relationships between consumer readiness variables, context-specific influences, preferred SST features, and psychological attributes. The study reveals consumer preferences, including convenience, ease of use, and speed of service, as primary drivers of the adoption of SST. The bibliometric analysis reveals the scope for developing SST literature in tourism and hospitality. Collaborations among scholars, research and funding institutions could help provide the impetus. Research in SST security, sustainability, and resilience could help enhance the SST literature. Comparative studies evaluating SST's social and economic implications are also suggested.
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This study aims to examine the combinations of internal and external knowledge flows between research and development (R&D) incumbents and start-ups in the context of open…
Abstract
Purpose
This study aims to examine the combinations of internal and external knowledge flows between research and development (R&D) incumbents and start-ups in the context of open innovation. While there is a growing body of knowledge that has examined how, in a knowledge economy, a firm’s knowledge and innovation activities are closely linked, there is no systematic review available of the key antecedents, perspectives, phenomenon and outcomes of knowledge spillovers.
Design/methodology/approach
The authors have conducted dual-stage research. First, the authors conducted a systematic review of literature (97 research articles) by following the theories–contexts–methods framework and the antecedent-phenomenon-outcomes logic. The authors identified the key theories, contexts, methods, antecedents, phenomenon and outcomes of knowledge spillovers between R&D-driven incumbents and start-ups in the open innovation context. In the second stage, the findings of stage one were leveraged to advance a nomological network that depicts the strength of the relationship between the observable constructs that emerged from the review.
Findings
The findings demonstrate how knowledge spillovers can help incumbent organisations and start-ups to achieve improved innovation capabilities, R&D capacity, competitive advantage and the creation of knowledge ecosystems leading to improved firm performance. This study has important implications for practitioners and managers – it provides managers with important antecedents of knowledge spillover (knowledge capacities and knowledge types), which directly impact the R&D intensity and digitalisation driving open innovation. The emerging network showed that the antecedents of knowledge spillovers have a direct relationship with the creation of a knowledge ecosystem orchestrated by incumbents and that there is a very strong influence of knowledge capacities and knowledge types on the selection of external knowledge partners/sources.
Practical implications
This study has important implications for practitioners and managers. In particular, it provides managers with important antecedents of knowledge spillover (knowledge capacities and knowledge types), which directly impact the R&D intensity and digitalisation driving open innovation. This will enable managers to take important decisions about what knowledge capacities are required to achieve innovation outcomes. The findings suggest that managers of incumbent firms should be cautious when deciding to invest in knowledge sourcing from external partners. This choice may be driven by the absorptive capacity of the incumbent firm, market competition, protection of intellectual property and public policy supporting innovation and entrepreneurship.
Originality/value
Identification of the key antecedents, phenomenon and outcomes of knowledge spillovers between R&D-driven incumbents and start-ups in the open innovation context. The findings from Stage 1 helped us to advance a nomological network in Stage 2, which identifies the strength and influence of the various observable constructs (identified from the review) on each other. No prior study, to the best of the authors’ knowledge, has advanced a nomological network in the context of knowledge spillovers between R&D-driven incumbents and start-ups in the open innovation context.
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Kavya Shree Kuduvalli Manjunath, Safoora Habeeb, Priya Solomon, Charles Jebarajakirthy, Haroon Iqbal Maseeh, Raiswa Saha and Anju Bharti
The aim of this study is to perform a systematic literature review on retail agglomeration literature and present an agenda of future research in this domain.
Abstract
Purpose
The aim of this study is to perform a systematic literature review on retail agglomeration literature and present an agenda of future research in this domain.
Design/methodology/approach
To synthesize and evaluate the retail agglomeration literature, the study adopts a structured systematic literature review approach. Additionally, the study employs the Theory-Context-Characteristics-Methodology (TCCM) framework to present future research directions in the retail agglomeration domain.
Findings
This review proposes a conceptual framework showing the relationships between the antecedents, mediators and consequences reported in the retail agglomeration literature. Lexicometric analysis shows that the key themes of retail agglomeration research are retail store selection and retail performance, retail location strategy and store format, customer perceptions, behavior and expectations.
Research limitations/implications
Specific criteria used for the inclusion of literature limits articles considered for the current systematic review. Also, only those articles published in English were considered.
Practical implications
Based on the proposed model, this review presents strategies to enhance the performance of retail agglomeration.
Originality/value
This study has systematically synthesized the retail agglomeration literature to explore its development over time and proposes a research framework which provides a comprehensive understanding of retail agglomeration literature.
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Anna R. Oliveri and Jeffrey Paul Carpenter
The purpose of this conceptual paper is to describe how the affinity space concept has been used to frame learning via social media, and call for and discuss a refresh of the…
Abstract
Purpose
The purpose of this conceptual paper is to describe how the affinity space concept has been used to frame learning via social media, and call for and discuss a refresh of the affinity space concept to accommodate changes in social media platforms and algorithms.
Design/methodology/approach
Guided by a sociocultural perspective, this paper reviews and discusses some ways the affinity space concept has been used to frame studies across various contexts, its benefits and disadvantages and how it has already evolved. It then calls for and describes a refresh of the affinity space concept.
Findings
Although conceptualized 20 years ago, the affinity space concept remains relevant to understanding social media use for learning. However, a refresh is needed to accommodate how platforms have changed, algorithms’ evolving role in social media participation and how these technologies influence users’ interactions and experiences. This paper offers three perspectives to expand the affinity space concept’s usefulness in an increasingly platformized and algorithmically mediated world.
Practical implications
This paper underscores the importance of algorithmic literacy for learners and educators, as well as regulations and guidance for social media platforms.
Originality/value
This conceptual paper revisits and updates a widely utilized conceptual framing with consideration for how social media platform design and algorithms impact interactions and shape user experiences.
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Suhyoung Ahn, Byoungho Ellie Jin and Hyesim Seo
The metaverse, a virtual space where one can build and explore with others using avatars, is drawing global interest. Then questions arise: What drives consumers to customize…
Abstract
Purpose
The metaverse, a virtual space where one can build and explore with others using avatars, is drawing global interest. Then questions arise: What drives consumers to customize their avatars and purchase virtual items in the metaverse? Who customizes and purchases virtual items more than others? To find the answers, this study tested a research model that explains why consumers customize their avatars and buy virtual items in the metaverse.
Design/methodology/approach
Based on the stimuli-organism-response model, this study posits that metaverse characteristics (i.e. escapism, visual attractiveness, social interaction and autonomy) arouse consumers’ curiosity toward the metaverse, which in turn evokes avatar customization behavior and virtual item purchase intention. Survey data from 501 metaverse-experienced consumers in both the US and Korea are analyzed.
Findings
The result revealed that all four metaverse characteristics were found to stimulate consumers’ curiosity. Consumers’ curiosity enhances avatar customization behavior and purchase intention of the virtual items. Further, avatar customization behavior increases the purchase intention of virtual items.
Practical implications
The findings provide valuable insights into how metaverse platforms can effectively engage consumers by stimulating curiosity, especially through social interaction, and offering extensive avatar customization options and virtual items.
Originality/value
This study highlights how the metaverse’s open-ended experiences, user-driven customization and social interactions – unlike traditional online games – spark consumer curiosity. It emphasizes the pivotal role of curiosity in driving metaverse engagement and highlights the need to consider it as a central construct in future research. Additionally, this study provides managerial implications for virtual item purchases in the metaverse.
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Effiezal Aswadi Abdul Wahab, Iman Harymawan, Damara Ardelia Kusuma Wardani and Mohammad Nasih
This study examines the relationship between the characteristics of militarily experienced directors and financial statement footnote readability. The second research question…
Abstract
Purpose
This study examines the relationship between the characteristics of militarily experienced directors and financial statement footnote readability. The second research question considers whether CEO busyness impacts the relationship between military-experienced directors and financial statement footnotes readability.
Design/methodology/approach
We use nonfinancial listed firms on the Indonesian Stock Exchange from 2010 to 2018, which amounted to 1,002 firm-year observations. We test the hypotheses and use fixed effects and Heckman's two-stage regression.
Findings
This study documents a negative relationship between military directors and financial statement footnote readability. We extend this relationship by factoring board busyness into the equation. We find that the presence of military-connected and busy CEOs negatively impacts the readability of financial statement footnotes. The results remain robust after additional analyses.
Research limitations/implications
Future research should consider a more robust measure of military-experienced directors. A broader context of directors' busyness should be considered, such as including multiple directorships.
Originality/value
We revisit the literature on military-experienced directors by considering political connections as one of the proxies for military connections in Indonesia. The findings largely support the convergence of the political connections literature in which rent-seeking activities are prevalent and prevent sound financial reporting.
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Alistair Jones, Janelle Faul, Christopher Paul, Cael Johnston and Michael Benoit
The 3DCastleBenchy has been developed to facilitate wider adoption and use of additive manufacturing benchmarking artefacts which encourage both technical and non-technical users…
Abstract
Purpose
The 3DCastleBenchy has been developed to facilitate wider adoption and use of additive manufacturing benchmarking artefacts which encourage both technical and non-technical users and designers to connect the growing number of technologies available. This tool will help people working with additive manufacturing to gain understanding of the limitations and design rules for each process.
Design/methodology/approach
Benchmarking is of critical importance for additive manufacturing, allowing for comparisons between technology capability, process optimisation and design guidelines. This work presents the 3DCastleBenchy, a design which balances aesthetic appeal and specific, measurable features which can be used for comparing various additive manufacturing processes.
Findings
The benchmark design was fabricated with three fundamentally different metal additive processes, laser-directed energy deposition (L-DED), laser powder bed fusion (L-PBF) and metal extrusion (MEX). These resulting parts were then analysed, thereby allowing common defects and limitations of each process to be identified, namely, the overhang limitations of traditional L-DED, the cracking that can occur in L-PBF and the deposition tool path artefacts present in MEX.
Originality/value
Existing benchmarks typically focus on either tolerance engineering features, or they are purely artistic/demonstrative pieces. The 3DCastleBenchy has been designed to find a balance between these objectives to facilitate communication of design for additive manufacturing concepts.
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Alper Özer, Mehmet Özer, İrem Buran and Esra Genç
This study aims to investigate the impact of brand engagement on consumer responses to brand extensions, particularly in terms of value perception, attitude and purchase intention…
Abstract
Purpose
This study aims to investigate the impact of brand engagement on consumer responses to brand extensions, particularly in terms of value perception, attitude and purchase intention in a masstige context. The study examines low-fit/high-functionality and high-fit/low-functionality products. It also explores the crucial role of self-congruence in enhancing brand engagement, which leads to positive consumer responses towards brand extensions.
Design/methodology/approach
After establishing the theoretical foundations, pre-tests identified the product types and their fit level. In this quantitative study, 464 questionnaires were administered. Confirmatory factor analysis and structural equation modelling validated the model and tested the hypotheses for low-fit/high-functionality and high-fit/low-functionality products of a masstige brand.
Findings
Data analysis shows that brand engagement positively affects value perception, attitude and purchase intention. However, consumers’ responses to brand extension differed for low-fit versus high-fit products. Moreover, social self-congruence and actual and ideal self-congruence positively impact consumers’ active engagement with masstige brands.
Originality/value
This research shows that low-fit extensions of masstige brands can succeed with high functionality, while high-fit extensions mitigate the negative effects of low functionality, a key attribute of masstige brands. The study adds to the limited literature on self-congruence and engagement by identifying actual and ideal self-congruence as determinants of brand engagement. It is also among the first to demonstrate that social self-congruence drives brand engagement for masstige brands.
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Kanchan Pranay Patil, Justin Paul, Vijayakumar Bharathi S and Dhanya Pramod
Consumers in a Metaverse have an immersive engagement with products and services. This study aims to explore the multidimensional features of the Metaverse that influence…
Abstract
Purpose
Consumers in a Metaverse have an immersive engagement with products and services. This study aims to explore the multidimensional features of the Metaverse that influence consumers’ usage and gratifications, leading to their purchase behavior.
Design/methodology/approach
This study uses uses and gratifications theory to examine how hedonic, utilitarian and social gratifications influence Metaverse consumers’ retail behavior. Empirical analysis (N = 291) using structural equation modeling via SmartPLS and PLSpredict validated the model’s robustness and predictive accuracy.
Findings
Metaverse retail authenticity and virtuality influenced hedonic gratifications; autonomy and virtuality affected social gratification. Hedonic and social gratifications drove purchases, while utilitarian gratification had no significant effect.
Originality/value
This study applies uses and gratification theory to identify Metaverse-specific motivation factors, contributing to literature and aiding the practical design and development of Metaverse retail environments.