Anuja Shukla and Poornima Jirli
This study examines the ethical and social consequences of the accelerated adoption of new technologies. An empirical approach is employed to explore the impacts of rapid…
Abstract
This study examines the ethical and social consequences of the accelerated adoption of new technologies. An empirical approach is employed to explore the impacts of rapid technological integration on societal norms, ethical considerations, and individual behaviours. Responses from 305 participants are analysed using partial least squares structural equation modelling (PLS-SEM), focusing on perceived usefulness, ease of use, relative advantage, personal innovativeness, and fear of missing out (FOMO). The findings unveil intricate interactions between technological advancements and ethical–social dynamics, underscoring challenges and opportunities. This study offers critical insights for policymakers, technology developers, and society at large, aiming to encourage a more ethically informed and socially conscious approach to technology adoption.
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P. Ravi Kiran, Akriti Chaubey and Rajesh Kumar Shastri
The research paper aims to analyse the scholarly literature on advancing HR analytics as an intervention for attrition, a problem that lingers on organisational performance. This…
Abstract
Purpose
The research paper aims to analyse the scholarly literature on advancing HR analytics as an intervention for attrition, a problem that lingers on organisational performance. This study aspires to provide an in-depth literature review and critically assess the knowledge gaps in HR analytics and attritions within organisational performance.
Design/methodology/approach
The review analyses the corpus of 196 research articles published in ostensible journals between 2011 and 2023. To identify research gaps and provide valuable insights, this study synthesises relevant studies using School of thought (S), Context (C), Methodology (M), Triggers (T), Barriers (B), Facilitators (F) and Outcomes (O) (SCM-TBFO framework). This study employs the R programming language to conduct a systematic literature review in accordance with the “preferred reporting items for systematic reviews and meta-analysis” (PRISMA) guidelines.
Findings
The emerging discipline of HR analytics encompasses the potential to manage attrition and drive organisational performance enhancements effectively. The study of SCM-TBFO encompasses a multidimensional approach, incorporating diverse perspectives and analysing its complex aspects compared to various approaches. The School of thought includes the human capital theory, expectancy theory and resource-based view. The varied research contexts entail the USA, United Kingdom, China, France, Italy and India. Further, the methodologies adopted in the studies are artificial neural networking (ANN), regression, structure equation modelling (SEM) case studies and other theoretical studies. HR analytics and attrition triggers are data mining decision systems, forecasting for firm performance and employee satisfaction. The barriers include leadership styles, cultural adaptability and lack of analytic skills, data security and organisational orientation. The facilitators were categorised into data and technology-related facilitators, human resource policies and organisational growth and performance-related facilitators. The study's primary outcomes are technology adoption, effective HR policies, HR strategies, employee satisfaction, career and organisational expansion and growth.
Originality/value
The primary goal of the literature review is to provide a comprehensive overview of the current state of HR analytics and its impact on organisational performance, particularly in relation to attrition. Further, the study suggests that attrition, a critical organisational concern, can be effectively managed by strategically utilising HR analytics and empowering data-driven interventions that optimise performance and enhance overall organisational outcomes.
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Nicola Belle, Paola Cantarelli and Paolo Belardinelli
As subjects irrationally perceive probability changes as more impactful when shifting an event from impossible to possible or from possible to certain, compared to increasing the…
Abstract
Purpose
As subjects irrationally perceive probability changes as more impactful when shifting an event from impossible to possible or from possible to certain, compared to increasing the likelihood of an already possible event, this study examines how workers process success probabilities and whether their resource allocation decisions are distorted by bounded subadditivity.
Design/methodology/approach
We conduct an online randomized experiment with 3,980 employees.
Findings
We detect a certainty effect (upper subadditivity), whereby professionals are willing to devote a disproportionate number of hours to a project when their contribution transforms the success of the initiative from possible to certain rather than increasing the likelihood of success by the same percentage points. We find no evidence of the possibility effect (lower subadditivity), whereby workers would devote a disproportionate effort when their contribution turns a sure failure into a possible success rather than simply increasing the likelihood of success by the same percentage points. We observe a rational tendency to try harder for a greater increase in the probability of success, but only far from the limits of the probability spectrum and not close to the limits.
Originality/value
Attempts to understand bounded subadditivity in management decisions have been incomplete. We disentangle two real-world variables and offer a more refined operationalization.
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Eka Pariyanti, Wiwiek Rabiatul Adawiyah and Siti Zulaikha Wulandari
The main objective of this study is to assess kinship employee engagement as a mediating variable in the relationship between person–organization–fit (P-O Fit) and person–job–fit…
Abstract
Purpose
The main objective of this study is to assess kinship employee engagement as a mediating variable in the relationship between person–organization–fit (P-O Fit) and person–job–fit with turnover intention.
Design/methodology/approach
This research was conducted at creative industry micro, small and medium enterprises (MSME) in Yogyakarta, Indonesia. The number of respondents was 331 MSME employees. The distribution of questionnaires was carried out using offline and online systems through direct questions and Google forms. The data analysis tool used was structural equation modelling.
Findings
The findings of this study revealed that kinship employee engagement is proven to mediate the relationship between P-O-fit and P-J-fit on turnover intention.
Research limitations/implications
This research provides a new perspective on social exchanges, namely, exchanges that are intangible based on the relationship between employees, leaders and owners of micro and small medium enterprises (MSMEs) in the form of kinship employee engagement. Employees who feel P-O Fit and P-J fit with their organizations will exhibit positive behavior in the form of kinship employee engagement.
Practical implications
The first practical implication is that MSME superiors/owners must pay more attention to P-O fit; one way to do this is to assess P-O fit at the recruitment and selection stage. This may be useful for organizations that hire and retain employees whose goals and values closely match those of the organization. With regard to the P-J fit relationship, and turnover intention, which turns out to have a negative relationship, this finding has implications for the formulation of policies that should not only focus on increasing the knowledge, skills and abilities of employees but also on fulfilling their wishes. For example, providing employees with training, self-development opportunities, flexible working hours and competitive salaries will strengthen their level of compatibility with their jobs, which in turn will reduce the willingness of employees to leave their jobs.
Social implications
In social practice, kinship employee engagement can be applied to MSMEs. When MSME owners have limited funds, facilities, etc., to bind employees, they can apply kinship to employees so that they are more attached to MSMEs.
Originality/value
This study is among the first to introduce a new construct (kinship employee engagement) which is an extension of the engagement construct that is more specific and follows the MSME context, and is the first study to propose kinship employee engagement as a mediating variable in the relationship between P-O-fit and P-J-fit on turnover intention.
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Juan P. Sánchez-Ballesta and José Yagüe
The present paper examines whether tax avoidance practices affect productivity in small and medium-sized enterprises (SMEs). This study also analyses whether this association is…
Abstract
Purpose
The present paper examines whether tax avoidance practices affect productivity in small and medium-sized enterprises (SMEs). This study also analyses whether this association is moderated by firm size, firm financial constraints, management control of cash flows, or information risk.
Design/methodology/approach
This study used a sample of Spanish SMEs for the period 2006–2020. Tax avoidance was measured as the difference between the statutory tax rate and the effective tax rate, and three proxies for productivity were used: overall productivity, capital productivity and labour productivity. Firm fixed effects regressions, propensity score matching and change regressions were used to address the potential sample selection bias and endogeneity between tax avoidance and productivity.
Findings
The results of the empirical analysis suggest that tax avoidance increases productivity in SMEs. This beneficial effect of tax avoidance was found to be higher in small firms than in medium-sized firms, but smaller in firms that faced financial constraints. Furthermore, the findings showed that the tax avoidance effect on productivity was stronger in firms where managers had less control over the cash flow –i.e. dividend-paying firms–, and weaker in firms with lower quality of financial information – i.e. firms with qualified audit reports.
Research limitations/implications
This study contributes to the research on the economic consequences of tax avoidance by examining its impact on firm-level productivity in SMEs. From additional analyses, the findings of the study suggest that the positive effect of tax avoidance on firm productivity depends on firm size, the financial slack of the firm, and the costs of agency conflicts and information problems associated with tax avoidance.
Practical implications
The results of this study have implications for SMEs, suggesting that cash flows obtained through tax avoidance, if properly used, may increase firm productivity. In planning their tax avoidance practices, SME managers could take advantage of specific tax incentives designed for SMEs, which is particularly relevant given the low-productivity levels of these firms. The findings also highlight the importance of maintaining high-quality information and implementing mechanisms to mitigate the agency risks associated with tax avoidance to enhance the productivity of SMEs.
Social implications
This study provides important insights to policymakers on SME tax policy, supporting the special tax rules for SMEs – in force in many OECD and EU countries – which aim to create an environment conducive to SME growth. The findings of the study also have macroeconomic implications, given the importance of firm productivity as a determinant of economic growth and the relevance of SMEs in most national economies.
Originality/value
This study provides novel empirical evidence on the effects of tax avoidance on firm-level productivity in SMEs. Despite the prevalence of SMEs as the predominant type of organization in most countries, no prior research has comprehensively examined this issue for this type of firm. This research question was addressed by considering proxies for overall, capital, and labour productivity and by examining how SME characteristics affect this relationship.
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This chapter delves into the biopsychosocial reasons behind offending behaviour. It provides an overview of key theories from the biological, psychological and social perspectives…
Abstract
This chapter delves into the biopsychosocial reasons behind offending behaviour. It provides an overview of key theories from the biological, psychological and social perspectives in psychology and criminology. The discussion includes different viewpoints on why people offend, focusing on Compassion-Focused Therapy and positive psychology. It explores how these approaches contribute to our understanding of offending behaviour.
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Valerie Chambers, Eric N. Johnson, Gary M. Fleischman and Kenneth Zheng
Management discretion in the decision to reduce payroll costs is an important but under-researched issue in management accounting. The authors leverage the experimental…
Abstract
Management discretion in the decision to reduce payroll costs is an important but under-researched issue in management accounting. The authors leverage the experimental environment to test the role of organizational culture (close vs. distant) and managerial communion (concern for others) along with their interaction with sales decline persistence (one vs. two periods) on planned layoff decisions. The authors find that communal managers are hesitant to downsize employees and that a close organizational culture interacts with one period sales declines to reduce layoffs although the influence of culture is reduced with persistent sales declines. The authors also examine the influence of culture and communion on managers’ preference for pay cuts as an alternative to layoffs. The authors find that a close culture and higher communion are associated with decisions to choose pay cuts over layoffs; however, these costs interact such that managers low in communion in a distant culture express a higher preference for layoffs. These findings illustrate the combined influence of economic, organizational, and dispositional factors on manager decisions about the extent and form of labor cost reductions due to sales declines.
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Limited research has espoused a comparative perspective to study social networking sites’ (SNS) use continuance despite most of them being abandoned after initial adoption. Most…
Abstract
Purpose
Limited research has espoused a comparative perspective to study social networking sites’ (SNS) use continuance despite most of them being abandoned after initial adoption. Most existing empirical works have been undertaken in western contexts, and they do not consider country-origin influence. Thus, they are of little benefit to global and transnational organizations. Awareness of countries’ similarities and contrasts provides the basis for understanding people’s behaviors in cross-cultural contexts, which can be crucial to ensuring technology acceptance and success, especially in multinational organizations. Our research aims to explain why and how people use SNSs sustainably in the workplace through a model and comparative study.
Design/methodology/approach
The theoretical framework was developed to integrate and extend two major behavioral adoption and technology use models in explaining SNS use continuance. This paper collected data through a survey and analyzed it using structural equation modeling through partial least squares (PLS).
Findings
One major contribution of this study is to highlight that the users in selected countries are driven strongly by subconscious factors rather than traditional factors based on the system attributes and users’ perceived rationality of continuing to use SNSs.
Research limitations/implications
This paper recommends that the model in this study be tested in other technology environments to evaluate the external validity of the research study. The research was based on an unspecified platform, but each SNS may have its own singularities that should merit further consideration.
Originality/value
This paper will contribute to the literature by integrating and extending two major theoretical frameworks and espousing a cross-national perspective.
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Jimmy Wong and Amy Wong
Applying the Innovation Resistance Theory, this study aims to examine the effects of contextual and trait stressors on consumer engagement and wellbeing in the context of service…
Abstract
Purpose
Applying the Innovation Resistance Theory, this study aims to examine the effects of contextual and trait stressors on consumer engagement and wellbeing in the context of service robots.
Design/methodology/approach
Data were collected from 560 users who interacted with a service robot at a library and a museum. The data were analyzed using Smart PLS 4.0.
Findings
The findings show the significant negative effects of perceived intrusion on consumer engagement and wellbeing. In addition, technology anxiety exhibited a significant positive effect on consumer engagement and wellbeing, whereas consumer engagement predicted wellbeing. Moreover, the findings highlight the importance of consumer engagement as a key mediator between the stressors and wellbeing.
Practical implications
The findings equip service managers with the necessary information to effectively integrate service robots in an inclusive manner that resonates with consumer engagement and wellbeing.
Originality/value
This research uses field data to empirically validate the effects of contextual and trait stressors on consumer resistance to service robots.
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Krishnendu Saha and Anbin Naidoo
This study aims to investigate the adoption of waste-to-energy (WtE) technologies in South Africa (SA), focusing on identifying the key drivers, barriers and potential solutions…
Abstract
Purpose
This study aims to investigate the adoption of waste-to-energy (WtE) technologies in South Africa (SA), focusing on identifying the key drivers, barriers and potential solutions for commercial uptake. The ultimate aim is to propose an implementation framework that promotes renewable energy while reducing landfill reliance.
Design/methodology/approach
A systematic literature review (SLR) of papers published between 2020 and 2023 was conducted to identify factors impacting WtE adoption in SA. The conceptual model developed from the SLR was tested using a qualitative case study approach. Data was collected through 15 semi-structured interviews with commercial entities and WtE experts from four regions of SA.
Findings
Anaerobic digestion and pyrolysis are identified as the most suitable waste-to-energy technologies in the South African context. Among the financial challenges of WtE in SA, the availability of cheap coal, low landfill tariffs, high capital costs, funding constraints and regressive economic incentives are critical. The lack of government support, insufficient incentives, regulatory burdens, weak policies and limited innovation capacity are considerable non-financial barriers hindering WtE technologies’ growth. The successful adoption of renewable energy also requires adequate infrastructure, increased sustainability awareness and technical expertise.
Research limitations/implications
Although the sample size is diverse and consists of a range of organisations, it may not capture the thoughts and experiences of other SA businesses in their entirety. It is important to note that the lack of existing research on the implementation, benefits and impacts of WtE technologies limits the authors’ ability to interpret and benchmark the findings of this study. Yet, this study contributes by developing an implementation framework to encourage WtE adoption, recommending policy actions such as regressive taxation on fossil fuels and landfills and promoting renewable energy through subsidies, awareness and energy credits.
Practical implications
This study provides a practical framework for businesses and policymakers to adopt WtE technologies by addressing key barriers. The research suggests that businesses could reduce waste management costs and generate new revenue streams by adopting anaerobic digestion and pyrolysis. Policymakers are encouraged to disincentivize landfills and promote WtE through financial incentives such as subsidies and energy credits. The implementation framework offers clear recommendations for integrating WtE into SA’s energy and waste management strategies, supporting both sustainability and economic goals.
Social implications
The main social contribution is the potential for WtE adoption to improve waste management practices and generate new job opportunities within the renewable energy and waste sectors.
Originality/value
This study provides a novel contribution by developing an implementation framework tailored to SA’s unique regulatory, economic and social contexts. The research highlights the importance of aligning WtE adoption with sustainability goals, reducing reliance on fossil fuels and promoting renewable energy. The framework serves as a practical guide for policymakers, businesses and industry leaders seeking to implement sustainable waste management solutions in SA.