Freda Quinlan, Sarah Donnelly and Deirdre O’Donnell
This study aims to synthesise published evidence relating to filial coercive control to generate an understanding of this under-explored concept. This paper identifies its…
Abstract
Purpose
This study aims to synthesise published evidence relating to filial coercive control to generate an understanding of this under-explored concept. This paper identifies its defining characteristics and explores the circumstances under which the phenomenon manifests in the lives of older adults.
Design/methodology/approach
A scoping review methodology was adopted to guide the literature review, while a concept analysis methodology guided data extraction and analysis. Drawing on Rodgers’s (1989) evolutionary concept analysis method, a co-constructed research methodology was developed for this study.
Findings
The concept of filial coercive control was understood in the context of the following antecedents: ageist norms, a parental relationship (both biological and non-biological), physical proximity and the controlling characteristics and tendencies of the abusive adult child. The defining attributes included the exercise of power through control, dependency and entrapment, isolation and confinement and fear and intimidation. Using the dominant themes, models and contrary cases were constructed to illustrate the findings.
Originality/value
Existing bodies of theory fail to adequately describe the phenomenon of filial coercive control adequately; as a consequence, a co-constructed concept analysis was conducted. A tentative operational definition and a conceptual model are proposed providing a starting point for future research and informing professional practice and education.
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Xuan Sean Sun, Muhammad Nurul Houqe, Md. Borhan Uddin Bhuiyan and Mahbub Zaman
This research examines the influence of financial secrecy culture on audit fees. Additionally, we investigate the potential moderating effect of adopting International Financial…
Abstract
Purpose
This research examines the influence of financial secrecy culture on audit fees. Additionally, we investigate the potential moderating effect of adopting International Financial Reporting Standards (IFRS) on the relationship between financial secrecy culture and audit fees.
Design/methodology/approach
We use an international dataset comprising 249,217 firm-year observations from 30 countries/regions listed between 1996 and 2022. Our analysis includes regression analysis, the Heckman self-selection bias test, change analysis and various robustness tests.
Findings
Our results reveal a significant positive association between audit fees and firms listed in secretive jurisdictions, suggesting that auditors charge higher fees to accommodate additional audit effort or risk premiums. Furthermore, our empirical findings indicate that implementing IFRS in countries/regions with higher levels of secrecy introduces complexities or ambiguities in audit procedures, leading to increased audit fees. These results hold up under rigorous endogeneity tests and remain consistent across alternative measures and tests.
Research limitations/implications
Our findings establish a direct link between financial secrecy and audit fees, demonstrating higher costs for firms with greater secrecy. Additionally, they show that implementing IFRS in secretive jurisdictions intensifies audit complexities, resulting in higher fees. These findings emphasize the critical importance of transparency, regulatory compliance and risk management in financial reporting, with implications for investor confidence and regulatory strategies.
Originality/value
This study contributes to the literature by exploring the previously unexamined relationship between financial secrecy culture and audit fees while also assessing the moderating effect of IFRS adoption. By utilizing a comprehensive international dataset spanning multiple jurisdictions and years, our research provides valuable insights into cross-border variations in audit practices and their broader implications.
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Gabriele Santoro and Augusto Bargoni
This chapter explores the evolution and application of growth hacking (GH) as a methodology for rapidly scaling businesses. It begins by examining the initial wave of GH…
Abstract
This chapter explores the evolution and application of growth hacking (GH) as a methodology for rapidly scaling businesses. It begins by examining the initial wave of GH, characterised by unconventional tactics employed by digital firms like Dropbox, LinkedIn, and PayPal to achieve remarkable growth. These companies prioritise resource leveraging, outsourcing, and building rich ecosystems, capitalising on inherently scalable digital resources and network effects. The authors then delve into the concept of Customer Acquisition Cost (CAC) and its significance in evaluating business profitability and scalability, detailing its calculation and implications for strategic decision-making. Furthermore, they discuss the Customer Lifetime Value to Customer Acquisition Cost ratio (CLV/CAC ratio) as a key metric for assessing the efficiency and sustainability of customer acquisition strategies. Transitioning to the second wave of GH, the chapter explores debates surrounding its distinction from traditional digital marketing practices. Overall, the text provides a comprehensive overview of GH’s past and present, highlighting its significance in driving business growth and innovation. Examining the dynamic landscape of digital marketing methodologies, while traditional digital marketing employs established tools and techniques within defined boundaries GH stands out for its experimental nature and systematic approach to innovation. This chapter draws on insights from industry experts and case studies.
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Sean Kruger and Adriana A. Steyn
Several disciplines and thousands of studies have used, developed and supported technology adoption theories to guide industry and support innovation. However, within the past…
Abstract
Purpose
Several disciplines and thousands of studies have used, developed and supported technology adoption theories to guide industry and support innovation. However, within the past decade, a paradigm shift referred to as the fourth industrial revolution (4IR) has resulted in new considerations affecting how models are used to guide emerging technology integration into business strategy. The purpose of this study is to determine which technology adoption model, or models are primarily used when assessing smart technologies in the 4IR construct. It is not to investigate the rigour of existing models or their theoretical underpinnings, as this has been proven.
Design/methodology/approach
To achieve this, a systematic literature review based on the preferred reporting items for systematic reviews and meta-analysis methodology is used. From 3,007 publications, 125 papers between 2015 and 2021 were deemed relevant for thematic analysis.
Findings
From the literature, five perspectives were extracted. As with other information and communication technology studies, the analysis confirms that the technology acceptance model remains the predominantly used model. However, 105 of the 125 models extended their theoretical underpinnings, indicating a lack of maturity. Furthermore, the countries of study and authors’ expertise are predominantly clustered in the European and Asian regions, despite the study noting expansion into 16 different subject areas, far beyond the smaller manufacturing scope of Industry 4.0.
Originality/value
This study contributes theoretically by providing a baseline to develop a generalisable 4IR model grounded on existing acceptance trends identified. Practically, these insights demonstrate the current trends for strategists and policymakers to understand technology adoption within the 4IR to direct efforts that support innovation development, an increasingly crucial factor for survival in the digital age. Future research can investigate the additional constructs that were impactful while considering the level of research they were applied to.
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Sean McConnell, David Tanner and Kyriakos I. Kourousis
Productivity is often cited as a key barrier to the adoption of metal laser-based powder bed fusion (ML-PBF) technology for mass production. Newer generations of this technology…
Abstract
Purpose
Productivity is often cited as a key barrier to the adoption of metal laser-based powder bed fusion (ML-PBF) technology for mass production. Newer generations of this technology work to overcome this by introducing more lasers or dramatically different processing techniques. Current generation ML-PBF machines are typically not capable of taking on additional hardware to maximise productivity due to inherent design limitations. Thus, any increases to be found in this generation of machines need to be implemented through design or adjusting how the machine currently processes the material. The purpose of this paper is to identify the most beneficial existing methodologies for the optimisation of productivity in existing ML-PBF equipment so that current users have a framework upon which they can improve their processes.
Design/methodology/approach
The review method used here is the preferred reporting items for systematic review and meta-analysis (PRISMA). This is complemented by using an artificial intelligence-assisted literature review tool known as Elicit. Scopus, WEEE, Web of Science and Semantic Scholar databases were searched for articles using specific keywords and Boolean operators.
Findings
The PRIMSA and Elicit processes resulted in 51 papers that met the criteria. Of these, 24 indicated that by using a design of experiment approach, processing parameters could be created that would increase productivity. The other themes identified include scan strategy (11), surface alteration (11), changing of layer heights (17), artificial neural networks (3) and altering of the material (5). Due to the nature of the studies, quantifying the effect of these themes on productivity was not always possible. However, studies citing altering layer heights and processing parameters indicated the greatest quantifiable increase in productivity with values between 10% and 252% cited. The literature, though not always explicit, depicts several avenues for the improvement of productivity for current-generation ML-PBF machines.
Originality/value
This systematic literature review provides trends and themes that aim to influence and support future research directions for maximising the productivity of the ML-PBF machines.
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Sunil Sahadev, Sean Chung, Mustafeed Zaman, Indria Handoko, Tan Vo-Thanh, Nguyen Phong Nguyen and Rajeev Kumra
The study aims to look at deep eWOM providing behaviour in m-commerce and attempts to explore its antecedents. Personalisation is proposed as an indirect antecedent of deep eWOM…
Abstract
Purpose
The study aims to look at deep eWOM providing behaviour in m-commerce and attempts to explore its antecedents. Personalisation is proposed as an indirect antecedent of deep eWOM providing behaviour mediated by hedonic and utilitarian value perceptions and personal identification.
Design/methodology/approach
Based on social-exchange theory, the conceptual model links the study antecedents to deep eWOM providing behaviour. The conceptual model was validated through a multi-country study. A large sample of m-commerce users in the UK (n = 505), India (n = 422) and Vietnam (n = 618) were contacted to collect the data. Data were analysed through structural equations modelling procedure with invariance analysis conducted to ensure that the results from the three samples could be compared. The authors also conducted post-hoc analysis to explore the mediation paths between variables.
Findings
The study finds support to the conceptual model across the samples from the three countries. Personalisation is found to increase value perceptions – both utilitarian and hedonic – and personal identification which leads to “deep” eWOM providing behaviour across all the three countries. The serial mediation also provides comparable results across the three countries.
Originality/value
The study contributes to the understanding of deep eWOM providing behaviour – a construct with high practical relevance which has however not been explored sufficiently in current literature. The study also contributes to the literature that analyses the consequences of personalisation in m-commerce.
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Ian Phau, Olamide Akintimehin and Sean Lee
The purpose of the study is to investigate the effect of terminal and instrumental values on the attitude and brand desirability for upcycled luxury designer facemasks, in…
Abstract
Purpose
The purpose of the study is to investigate the effect of terminal and instrumental values on the attitude and brand desirability for upcycled luxury designer facemasks, in relation with generic luxury designer facemasks.
Design/methodology/approach
A quantitative approach was adopted in this study, and data were collected via an online consumer panel from 390 existing Australian luxury consumers, aged 18 and above. Stimuli that represented the two upcycling conditions (remnants and past collections) and a control condition (generic product) from an actual Burberry-branded facemask were designed for the study. The collected data were analysed using the least partial square and multi-group analysis of the structural equation model
Findings
The findings indicate that consumers do not perceive Burberry facemasks made from upcycled remnant materials and previous collections have superior aesthetic or self-expressive benefits to them when compared to the generic Burberry masks. In the same vein, both upcycled categories do not provide superior instrumental values through economic benefits or safety when compared to the generic Burberry masks. Hence, terminal and instrumental values had no influence on the attitude and brand desirability for upcycled luxury designer facemasks, in relation with generic luxury designer facemasks.
Practical implications
The results indicate that strategies will have to be better designed to have a balance between safety features (as opposed to fashion) and luxury desirability of the brand to better capture the market for difference consumer values for the facemasks. As this is a relatively low involvement product, the pricing strategies must be re-evaluated.
Originality/value
This study offers empirical support for the proposition that different upcycling methods in the name of sustainable practices may have different functions for different consumer values in luxury marketing implementations. For the choice of facemasks during the COVID-19 pandemic, it provides empirical evidence for consumer choice for the different types and how it can be used to elevate luxury brand desirability.
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This article uses Tribal Critical Race Theory (TribalCrit) and human rights education (HRE) to frame social studies instruction about the Ghost Dance movement of the late 1800s…
Abstract
Purpose
This article uses Tribal Critical Race Theory (TribalCrit) and human rights education (HRE) to frame social studies instruction about the Ghost Dance movement of the late 1800s. This religious ritual served as a source of spiritual communion for Native Americans across the Western United States during an especially brutal era of colonization, most tragically exemplified by the Wounded Knee Massacre. The critical approaches offered are meant to challenge dominant narratives that often neglect or minimize colonialism and White supremacy.
Design/methodology/approach
TribalCrit is useful in framing acts of racism and genocide faced by Indigenous people in American history and can help teachers approach issues of social justice in a way that identifies oppression, while also promoting empathy and advocacy (Brayboy, 2005; Sabzalian et al., 2021). Furthermore, human rights concepts can support a critical interrogation of colonialism by providing a framework that guides analysis of multidimensional oppression (Bajaj, 2011).
Findings
The pedagogical approaches included in this article link the historical context of these events to tenets of TribalCrit and HRE. These strategies are explicitly connected to the National Curriculum Standards for Social Studies and the C3 Framework. A lesson plan and enrichment sources, linked to the C3 Inquiry Design Model, are provided.
Originality/value
The Ghost Dance is a powerful illustration of spiritual resistance to colonial policies and ideologies in the United States, such as the Dawes Act and Christian nationalism. An examination of this important religious movement through the critical lenses offered here may build empathy, support justice-oriented citizenship and decolonize curriculum.
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Udish Chalana Ranasinghe, Sean Forrest Ennis, Januario Monteiro and Ricardo Malagueño
This study investigates the relationship between small and medium-sized enterprises' (SMEs) participation in global value chains (GVCs) and the use of environmental management…
Abstract
Purpose
This study investigates the relationship between small and medium-sized enterprises' (SMEs) participation in global value chains (GVCs) and the use of environmental management practices. The study examines the role of national governments in shaping this relationship, specifically exploring the role of trade facilitation. The emphasis lies on understanding the extent to which GVCs and governmental policy interaction relate to improved environmental management practices among SMEs.
Design/methodology/approach
The study builds on several publicly available data sources, including the World Bank’s Archival Enterprise Surveys and the Organisation for Economic Cooperation and Development Trade Facilitation Indicator. The sample includes 1,462 SMEs in 18 countries. To test our hypotheses, we use regression analysis employing bootstrapping techniques for rigorous testing of direct and indirect associations.
Findings
Results indicate that SMEs tend to use environmental management practices when entering GVCs but not after exiting. Moreover, the study suggests that a non-linear feature of trade facilitation plays an important role in mitigating the relationship between SMEs exit from GVCs and SMEs abandonment of environmental management practices.
Originality/value
The relationship between SMEs entering and exiting GVCs and environmental management practices is not well understood. It is still unclear whether the external pressures and governmental policies to stimulate trade contribute to improving the sustainability behaviour of SMEs. This study adds to the operations management literature by relating government policies with the use of environmental management practices, providing insights on the relationship between deglobalisation and SMEs sustainability activities.
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Lei Wang, Dorien Emmers, Sean Sylvia, Yu Bai and Scott Rozelle
Literature has shown that the intergenerational transmission of cognitive abilities is stronger for children raised in more advantaged environments. However, there has never been…
Abstract
Purpose
Literature has shown that the intergenerational transmission of cognitive abilities is stronger for children raised in more advantaged environments. However, there has never been an empirical investigation of this pattern in China. This study examines differences in the intergenerational transmission of cognitive capabilities among mothers and young children in urban and rural subpopulations in China and investigates whether these differences are driven by differences in parental investment in the home environment.
Design/methodology/approach
Data collected from randomly selected 6- to 36-month-old babies and their mothers in a Northwestern province in China was used. Child capabilities were assessed by the Bayley Scales of Infant and Toddler Development (3rd edition). Maternal intelligence quotient (IQ) scores were assessed with the Raven’s Progressive Matrices test. The non-parametric regression methods were used to construct the factor scores of child capabilities. The ordinary least squares (OLS) models were employed to investigate the relations between child cognition, maternal IQ and parental investment.
Findings
In urban households, where most children are raised in a positive home environment, child cognitive scores are strongly correlated with maternal IQ. In rural households, where parental investments are lower and more variable, child cognitive scores are not significantly correlated with maternal IQ but are predicted by differences in parental investments in a cognitively stimulating home environment.
Originality/value
This study provides a unique contribution by utilizing rural–urban disparities in China as a unique natural experiment to investigate differences in the transmission of cognitive capabilities across socioeconomic status (SES). It also provides the first empirical evidence of SES differences in the intergenerational transmission of cognitive capabilities in a developing country. This study reveals that intergenerational mother–child cognition associations are disrupted by poor parental investment in rural households but not in urban households.