Francesca Battaglia, Enrico Maria Cervellati, Dario Salerno, Gian Paolo Stella and Valeria Vannoni
This research aims to investigate the impact of exogenous shocks on individuals' risk tolerance, particularly when originating outside the economic or financial sphere. Focusing…
Abstract
Purpose
This research aims to investigate the impact of exogenous shocks on individuals' risk tolerance, particularly when originating outside the economic or financial sphere. Focusing on Italy as the first Western country affected by COVID-19, this paper explores whether the pandemic led to a decrease in Italians' financial risk tolerance (FRT).
Design/methodology/approach
This study used a two-stage approach for data analysis. Initial examination of key variables used linear regression (ordinary least square [OLS]) with robust errors. Subsequently, a system of structural equations (structural equation model [SEM]) was used for a more nuanced exploration of hypothetical relationships between constructs and their observed indicators. SEM addressed reliability issues inherent in OLS, offering a robust analysis of structural models based on specified hypotheses. To assess the impact of COVID-19 on Italians' FRT, the Grable and Lytton Risk Tolerance Scale was used, measuring changes through a scored questionnaire with values ranging from 1 (greater risk aversion) to 4 (greater risk propensity).
Findings
This study used three distinct OLS regression models to analyze the impact of COVID-19 on Italians' FRT, considering mortality, infection and stringency rates. Findings revealed that older individuals exhibited lower risk tolerance across FRT dimensions, consistent with previous research. Men were more risk-prone, aligning with gender-related financial literacy disparities. Married respondents tended to be less risk-tolerant, supporting the idea that marital status influences risk attitude. Education level showed a slightly negative impact on investment risk. Professional instability, lower income and stock market inexperience were associated with lower risk tolerance. Notably, the COVID-19 pandemic had a significant positive effect, making respondents more risk-averse. SEM methodology was used to examine the moderating effects of COVID-19 proxies on FRT changes.
Originality/value
This research brings a novel perspective to the ongoing debate on exogenous shocks' impact on individuals' risk tolerance, particularly when originating outside the economic or financial domain. Focusing on Italy, the first Western country hit by COVID-19, this study uniquely investigates the pandemic's effect on Italians' FRT. With a large and representative sample, the findings contribute significantly to the literature on risk attitude, shedding light on the pandemic's impact. This study's originality lies in providing reliable evidence with policy implications, emphasizing the imperative for government intervention in addressing both health and economic issues in the wake of such external shocks.
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Yong Rong Chan, Sankaranarayanan Seetharaman, Jerry Y.H. Fuh and Heow Pueh Lee
This study aims to assess the feasibility of laser powder bed fusion (LPBF) processing using as-received gas-atomized spherical Neodymium-Iron-Boron (NdFeB) powder (17–68 µm)…
Abstract
Purpose
This study aims to assess the feasibility of laser powder bed fusion (LPBF) processing using as-received gas-atomized spherical Neodymium-Iron-Boron (NdFeB) powder (17–68 µm), compared to literature methods that sieve to a narrow size range (<40 µm).
Design/methodology/approach
The research involves single track and layer printing, process optimization and subsequent heat treatment and magnetic annealing. The experimental approach includes conducting systematic printing trials to assess the impact of various parameters on printed track and layer quality, and refining printing parameters through iterative testing. Heat treatment and magnetic annealing are applied to achieve the desired magnetic properties.
Findings
A minimum linear energy density of 0.10 J/mm is required for continuous track formation, with track width largely unaffected by varying linear energy densities. An optimal hatch spacing of approximately 42% overlap avoids layer defects, with 0.10 mm spacing suitable for layer thicknesses between 30 and 80 µm. A stable processing window for energy density (EA) of 0.6–1.0 J/mm2 was identified, allowing cuboid printing despite some discontinuous tracks, indicating potential fusion issues. Maximizing volumetric energy density (EV) within this range correlates positively with part density, achieving 92% density, coercivity of 490 kA/m and remanence of 496 mT. Post-treatment, density increased to 96%, coercivity to 582 kA/m and remanence to 544 mT.
Originality/value
This study fills a significant gap in LPBF literature for NdFeB by using the original wider size range of spherical powder without sieving, demonstrating improved cost-effectiveness, material efficiency and build efficiency. These findings offer practical recommendations for addressing the challenges related to LPBF processing of NdFeB powder.
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Nathalie Repenning and Kai DeMott
This study aims to better understand the emotional challenges that inexperienced accounting researchers may face in conducting ethnographies. To do so, the authors use Arlie…
Abstract
Purpose
This study aims to better understand the emotional challenges that inexperienced accounting researchers may face in conducting ethnographies. To do so, the authors use Arlie Russell Hochschild’s (1979, 1983) notions of “feeling rules” and “emotion work” to shed light on the possible nature and impact of these challenges, and how her ideas may also become fruitful for academic purposes.
Design/methodology/approach
The authors take a reflective approach in sharing the raw observation notes and research diaries as first-time ethnographers in the area of management accounting. The authors use these to analyze “unprocessed” experiences of emotional challenges from the fieldwork and how the authors learned to cope with them.
Findings
The authors illustrate how emotional challenges in conducting ethnographies can be rooted in a clash with prevalent feeling rules of certain study situations. The authors explore the conditions under which these clashes occur and how they may prompt researchers to respond through means of emotion work to (re-)stabilize those situations. Based on these insights, the authors also discuss how wider conventions of the accounting academy may contribute to emotional challenges as they stand in contrast to principles of ethnographic research.
Originality/value
There remains a tendency in the accounting domain to largely omit emotional challenges in the making of ethnographies, especially in writing up studies. In this paper, the authors are motivated to break this silence and openly embrace such challenges as an asset when the authors talk about the process of creating knowledge.
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Tim Neerup Themsen, Peter Holm Jacobsen and Kjell Tryggestad
This paper aims to advance recent literature on the performativity of accounting by examining how project accounting affects a project organization’s ability to deliver a relevant…
Abstract
Purpose
This paper aims to advance recent literature on the performativity of accounting by examining how project accounting affects a project organization’s ability to deliver a relevant project outcome, such as a product or a building, for a receiving client organization.
Design/methodology/approach
The paper draws on a longitudinal case study of a 41.4-billion-kroner (5.5-billion-euro) Danish project of constructing 16 new public hospitals. Its objective was to reduce the average unit costs and improve the quality of patient care. Each hospital construction was managed by a separate project organization and handed over to a separate receiving hospital organization. The project organizations applied a common approach to project accounting. The paper relies on Michel Callon’s concepts of performativity and sociotechnical agencement – approaching project accounting as an arrangement of devices.
Findings
The paper shows that the project-accounting agencement simultaneously supported and undermined the project organizations’ ability to deliver hospitals relevant to the receiving hospital organizations. The agencement performed hospital designs, disciplined project actors and guided decision-making, thus supporting the overall work of the project organizations. It also, however, compelled the project organizations to compromise on hospital designs when unexpected events occurred. These compromises led to the delivery of hospitals, which largely prevented the receiving hospital organizations from achieving the project’s objective.
Originality/value
This paper advances our limited understanding of the dynamic and complex relationship between project accounting and the relevance of project outcomes. It introduces the concept of a “contronymity device” to capture the way project accounting simultaneously produces two opposing consequences, both supporting and undermining the enactment of a particular reality. The paper lastly enriches our understanding of how project-accounting devices impact hospital organizations’ operating cost structures and challenge patient care capabilities.
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Najla Alemsan, Guilherme Tortorella, Alberto Portioli Staudacher, Jiju Antony, Andrea Trianni and Felix Hui
This research aims to analyze the deployment of lean practices and resilience capabilities within the healthcare supply chain across different disruptive scenarios. The study…
Abstract
Purpose
This research aims to analyze the deployment of lean practices and resilience capabilities within the healthcare supply chain across different disruptive scenarios. The study addresses the gap in how different tier levels of the healthcare supply chain integrate lean and resilience.
Design/methodology/approach
Employing a case study approach, the research evaluated four Italian organizations (two healthcare providers, one pharmaceutical distributor and one pharmaceutical producer) representing the three main tier levels of the healthcare supply chain. The methodology involved a questionnaire assessing the adoption of specific lean practices and resilience capabilities, followed by a scenario analysis by experts used to identify critical practices and capabilities across different disruptive scenarios.
Findings
This research systematically identified critical lean practices and resilience capabilities that are underutilized at various tier levels within the healthcare supply chain, highlighting significant opportunities for theoretical advancement in operational efficiency and system robustness during disruptions. Additionally, the study introduced a novel methodological approach to evaluate the effectiveness of lean and resilience practices across different disruptive scenarios, thereby enriching the theoretical framework for crisis management within healthcare operations. Finally, we emphasized the crucial roles of just-in-time and anticipation capability in bolstering the performance of all the healthcare supply chain.
Originality/value
The study contributes to the fields of supply chain management and healthcare by systematically identifying and classifying the importance of lean practices and resilience capabilities in managing disruptions. Additionally, the potential for cross-tier collaboration and knowledge sharing to enhance overall supply chain resilience is highlighted.
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Ilse Maria Beuren and Halison Rodrigo de Souza
This study sheds light on a paradox in the field of management accounting, since, on the one hand, the concern with the theoretical anchoring of research in this field has been a…
Abstract
Purpose
This study sheds light on a paradox in the field of management accounting, since, on the one hand, the concern with the theoretical anchoring of research in this field has been a constant and, on the other hand, there is a lack of a broad mapping of the theories adopted by these researchers. Thus, this article aims to map the theoretical anchoring of management accounting articles published in journals.
Design/methodology/approach
The analyses of the theoretical anchoring were concentrated on the 20-year time frame (2003–2022) of articles published in journals covered by the Scimago database. The text mining technique guided by quantitative synthesis and interpretation was applied in the analyses.
Findings
The parameterized searches resulted in 290 theories identified in 573 articles in the field of management accounting published in 70 journals. The theoretical anchoring of the articles, identified by the n-grams mapped in the titles, abstracts and keywords, was demonstrated by year, author and journal. Finally, the alignment between theoretical approaches and the categorization of theories adopted in the articles is highlighted.
Research limitations/implications
This research brings implications to the body of management accounting literature by adding knowledge about its theoretical foundations, to contribute to delineating the scope of this academic field.
Originality/value
Management accounting articles with systematic reviews have prioritized thematic and methodological aspects. Thus, by mapping the theoretical anchoring of articles published in journals, this study adds and extends discussions regarding the theories adopted by researchers to substantiate their research in this field.
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This study aims to develop the alleviating bullwhip effects framework (ABEF) replenishment rules, and bullwhip, inventory fluctuations and customer service fulfilment rates were…
Abstract
Purpose
This study aims to develop the alleviating bullwhip effects framework (ABEF) replenishment rules, and bullwhip, inventory fluctuations and customer service fulfilment rates were examined. In addition, automated smoothing and replenishment rules can alleviate supply chain bullwhip effects. This study aims to understand the current artificial intelligence (AI) implementation practice in alleviating bullwhip effects in supply chain management. This study aimed to develop a system for writing reviews using a systematic approach.
Design/methodology/approach
The methodology for the present study consists of three parts: Part 1 deals with the systematic review process. In Part 2, the study applies social network analysis (SNA) to the fourth phase of the systematic review process. In Part 3, the author discusses developing research clusters to analyse the research state more granularly. Systematic literature reviews synthesize scientific evidence through repeatable, transparent and rigorous procedures. By using this approach, you can better interpret and understand the data. The author used two databases (EBSCO and World of Science) for unbiased analysis. In addition, systematic reviews follow preferred reporting items for systematic reviews and meta-analyses.
Findings
The study uses UCINET6 software to analyse the data. The study found that specific topics received high centrality (more attention) from scholars when it came to the study topic. Contrary to this, others experienced low centrality scores when using NETDRAW visualization graphs and dynamic capability clusters. Comprehensive analyses are used for the study’s comparison of clusters.
Research limitations/implications
This study used a journal publication as the only source of information. Peer-reviewed journal papers were eliminated for their lack of rigorousness in evaluating the state of practice. This paper discusses the bullwhip effect of digital technology on supply chain management. Considering the increasing use of “AI” in their publications, other publications dealing with sensor integration could also have been excluded. To discuss the top five and bottom five topics, the author used magazines and tables.
Practical implications
The study explores the practical implications of smoothing the bullwhip effect through AI systems, collaboration, leadership and digital skills. Artificial intelligence is rapidly becoming a preferred tool in the supply chain, so management must understand the opportunities and challenges associated with its implementation. Furthermore, managers should consider how AI can influence supply chain collaboration concerning trust and forecasting to smooth the bullwhip effect.
Social implications
Digital leadership and addressing the digital skills gap are also essential for the success of AI systems. According to the framework, it is necessary to balance AI performance and accountability. As a result of the framework and structured management approach, the author can examine the implications of AI along the supply chain.
Originality/value
The study uses a systematic literature review based on SNA to analyse how AI can alleviate the bullwhip effects of supply chain disruption and identify the focused and the most important AI topics related to the bullwhip phenomena. SNA uses qualitative and quantitative methodologies to identify research trends, strengths, gaps and future directions for research. Salient topics for reviewing papers were identified. Centrality metrics were used to analyse the contemporary topic’s importance, including degree, betweenness and eigenvector centrality. ABEF is presented in the study.
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The New Me MOT toolkit is part of the His Majesty’s Prison and Probation Service (HMPPS) accredited offending behaviour programmes, consisting of a series of short exercises that…
Abstract
Purpose
The New Me MOT toolkit is part of the His Majesty’s Prison and Probation Service (HMPPS) accredited offending behaviour programmes, consisting of a series of short exercises that enable offender managers to support graduates of the programmes to generalise their learning. This study was commissioned by HMPPS with the aim to evaluate the delivery of the toolkit in custody, through exploring probation prison offender managers’ (POMs’) delivery experiences.
Design/methodology/approach
Convenience sampling was used to recruit participants from male prisons in England and Wales via semi-structured interviews (n = 8), and data was analysed through thematic analysis.
Findings
Five overarching themes with related subthemes were identified: New Me MOT is useful, flexible toolkit, motivation of the prisoner, limited resources and lack of structured guidance.
Research limitations/implications
Future research should consider investigating POMs’ experiences from other prison establishments, to explore any possible additional findings about what impacts New Me MOT delivery in custody.
Practical implications
Suggestions were made to improve the future delivery of the toolkit across HMPPS. This is fundamental to support the behavioural change process.
Originality/value
No previous research on New Me MOT exists. This study findings showed that, based on the experiences of eight POMs interviewed, there are factors which aid and obstruct the toolkit delivery. This suggests that POMs might miss opportunities to prioritise generalisation of work for those most in need, target their criminogenic needs and tailor the toolkit content according to participants’ personal circumstances.
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Yasmeen Abu Sumaqa, Manar Abu-Abbas, Omar Khraisat, Ahmad Rayan and Mohammad Othman Abudari
This study aims to identify the reasons for unmet health-care needs and related barriers among the Roma population with chronic diseases in Jordan.
Abstract
Purpose
This study aims to identify the reasons for unmet health-care needs and related barriers among the Roma population with chronic diseases in Jordan.
Design/methodology/approach
A descriptive survey with a cross-sectional design was conducted, involving a sample of 347 Jordanian Roma participants. Data collection was performed using a structured questionnaire based on the Canadian Community Health Survey.
Findings
The analysis revealed that within the three categories of reasons for unmet health-care needs (accessibility, availability and acceptability), “Transportation issues” under the accessibility category constitute the most reported reasons: (mean = 90.4%, SD = 22.6%), followed by “Cost” (mean = 89.0%, SD = 26.2%) and “Care not available in the area” (mean = 85.8%, SD = 23.6%). Predictors of unmet health-care needs were being married, having health insurance and self-perception of mental health (OR = 0.215, p = 0.044), (OR = 0.391, p = 0.008) and (OR = 0.302, p = 0.002) respectively.
Originality/value
Unmet health-care needs are highly prevalent among Jordanian Roma, rendering them a vulnerable group susceptible to other diseases. To address this pressing issue, concerted and comprehensive efforts should be made to improve the utilization and accessibility of health-care services within this community. Furthermore, efforts should be made to elevate their social standing and status. facilitate their integration into the broader community.
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Langanani Muthambi, Justus Ngala Agumba and Oluseyi Julius Adebowale
Women in Construction (WiC) professionally registered with the engineering and built environment councils in South Africa work in a male-dominated industry. Many of these women…
Abstract
Purpose
Women in Construction (WiC) professionally registered with the engineering and built environment councils in South Africa work in a male-dominated industry. Many of these women end their construction careers in less than five years. This study aims to establish the core motivating factors contributing to sustainable careers for professional WiC, drawing on self-determination theory (SDT) as a theoretical framework. The study contributes to sustainable development goal (SDG) 10, which seeks to reduce inequalities by addressing barriers to gender diversity.
Design/methodology/approach
A quantitative study was conducted utilising a questionnaire survey distributed to professional WiC. The South African Council for the Project and Construction Management Professions (SACPCMP) facilitated the distribution of the questionnaire. A total of 110 responses were received and analysed using descriptive statistics and exploratory factor analysis to interpret the research data and assess the dimensionality and reliability of the constructs.
Findings
The study revealed that family support, job satisfaction and job promotion are the primary motivating factors for professional WiC to benefit from sustainable careers. These factors are consistent with the psychological needs of autonomy, competence and relatedness as identified by SDT, forming the basis of the study’s theoretical framework.
Originality/value
The study provides an understanding of motivating factors crucial for retaining professional WiC in South Africa’s construction industry. The study leverages SDT to offer strategies for fostering long-term career perseverance among professional WiC. This could inform policies and practices focused on promoting gender diversity, in line with SDG 10’s goal to reduce inequalities and support sustainability in different sectors.