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1 – 10 of 59Arianne Soares do Nascimento Pereira, José Morais, Catarina Lucas, Joana Paulo, José Duarte Santos and Fernando Almeida
This study, grounded in social cognitive career theory, aims to investigate the effects of the change to remote work during the COVID-19 pandemic on job security and job quality…
Abstract
Purpose
This study, grounded in social cognitive career theory, aims to investigate the effects of the change to remote work during the COVID-19 pandemic on job security and job quality in Portugal.
Design/methodology/approach
It adopts a quantitative methodology by conducting a nationwide geographical study. The sample consists of 2,001 employees working in companies registered in Portugal. It explores the impact of the change to remote work on job quality and job security. In addition, it explores the relevance of demographic, organizational and social factors to explain this relationship.
Findings
The findings reveal that the change to remote work has influenced the perception of job quality but not job security. Furthermore, demographic, organizational and social variables are factors that influence this perception.
Research limitations/implications
Implications that digitalization can have on job security and quality, especially among the population with lower levels of education and more precarious working conditions, should be explored. It is also important to replicate this study in other countries, especially in emerging economies.
Practical implications
By investigating job security, the study offers insights into the stability and predictability of employment during crises and disruptive events. By examining job quality, it delves into the multifaceted nature of work satisfaction, including factors like work-life balance, autonomy and fulfilment. Practically, the study provides valuable guidance for policymakers, organizations and individuals navigating remote work environments.
Social implications
Understanding the implications for job security allows policymakers to design supportive policies and interventions to mitigate potential negative impacts on employment stability.
Originality/value
This study uses a sufficiently comprehensive national sample to determine the impact of COVID-19 on employment. It offers both theoretical and practical contributions to increase knowledge about the phenomenon and provides a relevant guide for policymakers to adopt measures to mitigate the effects of the transition to remote work.
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Lan Anh Nguyen, Steven Dellaportas and Duc Hong Thi Phan
This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.
Abstract
Purpose
This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.
Design/methodology/approach
Using a combination of PRISMA systematic literature review methods and research profiling, the study collects a sample frame consisting of 278 articles published in peer-reviewed academic journals from 1970 to 2023. The articles were analysed to identify key authors of accounting ethics education research, the institutions conducting this research and the journals publishing this research.
Findings
The results indicate that research in accounting ethics education is not dominated by any single institution but is distributed across 225 institutions in 36 countries, with a significant concentration in the United States. Additionally, most articles were published in accounting or business journals, rather than in education-focused journals.
Research limitations/implications
The findings provide insights into the ranking of researchers in accounting ethics education and establish benchmarks among the institutions involved in this research area. Further studies could explore the implications of these findings on future research directions.
Practical implications
This study offers valuable information for academics and institutions seeking to understand the landscape of accounting ethics education research and highlights areas for potential collaboration and development.
Originality/value
This paper addresses a gap in the literature by providing a comprehensive synthesis of the existing research on accounting ethics education and the scholarly community surrounding it.
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Although the effects of both news sentiment and expectations on price in financial markets have now been extensively demonstrated, the jointness that these predictors can have in…
Abstract
Purpose
Although the effects of both news sentiment and expectations on price in financial markets have now been extensively demonstrated, the jointness that these predictors can have in their effects on price has not been well-defined. Investigating causal ordering in their effects on price can further our understanding of both direct and indirect effects in their relationship to market price.
Design/methodology/approach
We use autoregressive distributed lag (ARDL) methodology to examine the relationship between agent expectations and news sentiment in predicting price in a financial market. The ARDL estimation is supplemented by Grainger causality testing.
Findings
In the ARDL models we implement, measures of expectations and news sentiment and their lags were confirmed to be significantly related to market price in separate estimates. Our results further indicate that in models of relationships between these predictors, news sentiment is a significant predictor of agent expectations, but agent expectations are not significant predictors of news sentiment. Granger-causality estimates confirmed the causal inferences from ARDL results.
Research limitations/implications
Taken together, the results extend our understanding of the dynamics of expectations and sentiment as exogenous information sources that relate to price in financial markets. They suggest that the extensively cited predictor of news sentiment can have both a direct effect on market price and an indirect effect on price through agent expectations.
Practical implications
Even traditional financial management firms now commonly track behavioral measures of expectations and market sentiment. More complete understanding of the relationship between these predictors of market price can further their representation in predictive models.
Originality/value
This article extends the frequently reported bivariate relationship of expectations and sentiment to market price to examine jointness in the relationship between these variables in predicting price. Inference from ARDL estimates is supported by Grainger-causality estimates.
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Alex de Ruyter, Michael Butler and Rowan Crozier
To deliver net zero, this chapter demonstrates the importance of linking different levels of analysis. Macro concepts like Net Zero need to be operationalised at meso- and micro…
Abstract
To deliver net zero, this chapter demonstrates the importance of linking different levels of analysis. Macro concepts like Net Zero need to be operationalised at meso- and micro levels so that individual firms, and the ecosystems they operate in, make the required changes to reduce carbon. However, such change is difficult to achieve because of the scale of activities involved. We draw on the manufacturing case study of C Brandauer & Co Ltd to reveal how they successfully pursued Net Zero and then went on to embed change in their supply chain. We also highlight the key role of a transformational leader to sustain purpose-driven change, a leader brave enough to share core knowledge with local competitors. The authors introduce the term ‘sectoral transformation’ to capture multi-level change within the geographical area of the West Midlands. The chapter finishes with policy implications so that more SMEs can follow this agenda for change, and so that Net Zero becomes a much-needed reality, not just a policy ambition.
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Air pollution poses a significant global threat to both human health and environmental stability, acknowledged by the World Health Organization as a leading cause of…
Abstract
Air pollution poses a significant global threat to both human health and environmental stability, acknowledged by the World Health Organization as a leading cause of non-communicable diseases (NCDs) and a notable contributor to climate change. This chapter offers a comprehensive review of the impacts of air pollution on health, highlighting the complex interactions with genetic predispositions and epigenetic mechanisms. The consequences of air pollution to health are extensive, spanning respiratory diseases, cardiovascular disorders, adverse pregnancy outcomes, neurodevelopmental disorders, and heightened mortality rates. Genetic factors play a pivotal role in shaping individual responses to air pollution, influencing susceptibility to respiratory illnesses and the severity of symptoms. Additionally, epigenetic changes triggered by exposure to pollutants have been linked to respiratory health issues, cancer development and progression, and even transgenerational effects spanning multiple generations. As countries, including the UK, pursue ambitious targets for reducing emissions, ongoing research into the complex interplay of air pollution, genetics, and epigenetics is essential. By unravelling the underlying mechanisms and advancing preventive and therapeutic strategies, we can protect public health and promote sustainable environmental practices in the face of this pervasive global challenge.
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Mario Giraldo, Luis Javier Sanchez Barrios, Steven W. Rayburn and Jeremy J. Sierra
Low-income consumers’ perceptions of access and inclusion in financial services, remain underresearched. To fill this gap, the purpose of this study, is to investigate elements of…
Abstract
Purpose
Low-income consumers’ perceptions of access and inclusion in financial services, remain underresearched. To fill this gap, the purpose of this study, is to investigate elements of low-income consumers’ informal and formal financial service experiences, from their personal experience.
Design/methodology/approach
Mixed methods using data collected from low-income consumers in Latin America, reveal a spectrum of consumer perceptions making up access, inclusion and social dependence within financial service experiences. Scales, grounded in the consumer experience, are developed, validated and used to test a model of consumers’ service inclusivity perceptions.
Findings
Service costs, information and documentation difficulty, convenience and social dynamics influence low-income consumers’ perceptions of financial service inclusivity.
Research limitations/implications
Analysis reveals differentiation in the impact of aspects of low-income consumers’ experiences between formal and informal financial services. Working directly with this unique population exposes the nuance of their financial service experiences.
Practical implications
This research provides a more holistic perspective on low-income consumers’ financial service experience and provides contextually relevant scales with robust psychometric properties. Services marketers can use this research to inform design and evaluation of financial service offerings for low-income consumers.
Originality/value
This research contributes to study of the wellbeing of low-income consumers by providing understanding of their financial service experiences from their point-of-view and providing contextually-relevant, empirically validated tools for future inquiry.
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Steven James Day, Janet Godsell and Yongyi Shou
Foreign firms in China, particularly those from the Global West, are in a difficult position as deglobalisation and strained international relations create risk. This paper offers…
Abstract
Purpose
Foreign firms in China, particularly those from the Global West, are in a difficult position as deglobalisation and strained international relations create risk. This paper offers research avenues on how operations and supply chain management scholars can analyse the risk factors, de-risking practices, and de-risking outcomes of foreign firms in China.
Design/methodology/approach
This paper is primarily based on interviews with managers of foreign firms’ subsidiaries and joint ventures in China between late 2019 and early 2024 and employs institutional theory to develop a conceptual framework.
Findings
Six risk factors motivating foreign firms to consider “China+1” (diversification and multi-sourcing) or “In-China-For-China” (localisation with potential bifurcation) are identified. Four pathways focusing on politics, locations, technologies, and people enable further investigation of these de-risking strategies.
Originality/value
This is the first paper to take a deeper look at perceptions, worries, and considerations of foreign firms in China and offers specific recommendations for impactful research.
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Zakka Hammadi Ghifari and Ririn Diar Astanti
This study proposes a new framework for business process improvement (BPI) by identifying areas of improvement based on customer complaints.
Abstract
Purpose
This study proposes a new framework for business process improvement (BPI) by identifying areas of improvement based on customer complaints.
Design/methodology/approach
The proposed framework comprises several stages. The first stage captures the voice of customer (VoC) in the form of customer complaints. The complaints are processed using text mining and sentiment analysis. Negative sentiments indicate areas for improvement by matching words with SERVQUAL dimensions. The FMEA method is used to identify business processes that need to be improved.
Findings
The opposing quality dimensions of SERVQUAL can be incorporated into a database for later identifying consumer complaints. FMEA can be used to identify potential failures in aspects that correspond to consumer complaints; therefore, improvement areas can be identified. The proposed framework, applied to a garment manufacturer, shows that the SERVQUAL dimensions, which were originally intended for service companies, can be adapted to manage customer complaints to support BPI in manufacturing companies.
Practical implications
The framework can be used by either the manufacturing or service industries to handle customer complaints and use the complaint analysis results to identify improvement areas to avoid the same complaints occurring in the future.
Originality/value
In this study, the construction of a database based on the SERVQUAL dimension to match sentiment results, where negative sentiment indicates improvement, and the use of FMEA to indicate specific business processes that should be improved is novel and has not yet been proposed by previous studies.
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L. Emily Hickman and Bernard Wong-On-Wing
Prior research finds that firms disclosing a focus on corporate social responsibility (CSR) experience less negative reactions following a corporate misstep. We predict that this…
Abstract
Prior research finds that firms disclosing a focus on corporate social responsibility (CSR) experience less negative reactions following a corporate misstep. We predict that this “insurance effect” is limited to cases of ordinary failures (i.e., failures not directly related to the social or environmental impacts of the firm) and may provide no protection when a failure is directly related to CSR. Further, we hypothesize a potential “backfire effect,” where investors react more negatively to a CSR-focused firm in the case of a CSR-related failure than to a traditional firm experiencing the same failure. In-keeping with attribution theory and expectancy violations theory, our results support the predicted limitation of the insurance effect. In addition, we find that the limited insurance effect is mediated by reputational assessments. Although directionally consistent, the proposed backfire effect is not statistically significant. Overall, our results suggest that CSR is not a panacea for dampening the penalties associated with business missteps, and managers seeking to benefit from CSR engagement should be diligent in monitoring their firms' future CSR performance.
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