Search results

While numerous studies have focused on the economic impact of technical changes made to anaerobic digestion plants, there is limited understanding of the overall economic and financial performance of the biogas production units. This study aims to analyse the economic and financial performance of the biogas production sector over a 5-year period using various accounting indicators.

The research is based on an examination of financial data of French biogas units over a five-year period (2015–2019). Following a research protocol detailed in the study, 334 units were studied: 192 projects run by farmers, 83 projects run by industrial companies and 59 run by a mixed partnership (farmers, local authorities, and industry).

This study reveals that biogas production is performing well both economically and financially, but the performance varies depending on the type of producer: farmers better perform from an economic point of view, while industrialists are looking for financial profitability. Farmers exploit their competitive advantage based on waste disposal. Industrialists offset this disadvantage by a better ability to raise funds to negotiate payment terms and interest rates.

The originality of the study lies in its business approach. It completes the energy efficiency one which is more usual in energy sector management publications. Additionally, the study spans a five-year period, providing a longitudinal perspective of companies’ economic and financial performance. Furthermore, the data is sourced from reliable government sources.

The process of performance measurement provides support to company management to achieve the objectives established in strategic planning. Through the definition of critical success factors and related key performance indicators, performance measurement verifies the gap between planned objectives and the results achieved, informing the responsible bodies to enable them to evaluate performance and, if necessary, implement improvement actions. Although many types of companies adopt performance measurement, this process is challenging when applied to national health services. This paper aims to identify the evolution of performance measurement and the critical success factors of national health services.

The authors conducted an explorative case study of a leading national health service to delineate the evolutionary path of performance measurement and the main critical success factors.

The results indicate a significant increase in the maturity of performance measurement of a national health service that has been motivated by international reforms and national regulations. This research highlights performance measurement features such as a balanced set of metrics, targets, and incentives linked to strategic objectives and regular and frequent performance reviews. Furthermore, it identifies the performance measurement model of a leading national health service.

The evolution of performance measurement and numerous critical success factors of national health services are described; the critical success factors cover a wide range of financial to operational aspects such as patient safety, organizational appropriateness, and clinical appropriateness.

Small talk is often regarded as important in business interactions, yet the effect of genuine engagement on B2B communication remains underexplored. Hence, the purpose of this study is to explore the concept of genuine small talk, contextualize its key dimensions and examine how it contributes to building rapport and mediates negotiation outcomes in B2B relationships.

This study uses a qualitative abductive research approach for this exploratory investigation as it allows for an in-depth examination of the complex relational dynamics inherent in B2B communication. Data were collected through semistructured interviews with 35 industry professionals from diverse sectors, ensuring a diverse understanding of the phenomenon across different B2B contexts.

The study identifies eight core dimensions of genuine small talk in B2B interactions: empathy, curiosity, adaptability, active listening, a nonjudgmental disposition, respect for boundaries, positivity and humility. These dimensions collectively contribute to the development of rapport. The findings also highlight that rapport, fostered through genuine small talk, plays a mediating role in achieving favorable negotiation outcomes.

This study adds to the B2B marketing literature by advancing the understanding of genuine small talk and its strategic importance in building rapport and improving negotiation outcomes.

The world is reeling from the effects of climate change with increased extreme precipitation. Flooding is amongst the most recurring and devastating natural hazards, impacting human lives and causing severe economic damage. This paper aims to conduct a systematic review to critically analyse the most reported and emerging flood disaster resilience indicators.

A total of 35 papers were selected through a systematic process using both Web of Science and Scopus databases. The selected literature was subjected to a thorough thematic content analysis.

From the review, 77 emerging flood disaster resilience assessment indicators were identified. Furthermore, based on the individual meanings and relationships of the derived indicators, they were further categorized into six groups, namely, physical, institutional, social, psychological, ecology and economic. More also, it was identified that most of the selected publications have used objective resilience measurement approaches as opposed to subjective resilience measurement approaches.

The generated list of flood disaster resilience indicators will provide insights into the capacities which can be improved to enhance the overall resilience to flood disasters in communities.

Despite the literature highlighting the relevance of mergers and acquisitions (M&As) as strategic options for organizations’ evolution, such events maintain a high failure rate. All stages of M&As generate considerable stress on management accounting systems (MASs) and related actors. This study aims to investigate management accounting change (MAC) throughout M&As to expand knowledge on the technical side of these changes. A deeper understanding of these changes and their relationship to the implementing agents could illuminate the causes of M&A success and failure.

The study uses an in-depth, qualitative case study analysis of two companies that completed an M&A. The MAC process was investigated based on Sulaiman and Mitchell’s (2005) typology. The authors collected information from internal documents, interviews, external reports and public information.

The findings indicate that MAC in M&As represents a comprehensive change that goes beyond the modifications outlined in Sulaiman and Mitchell’s (2005) original framework; the post-deal integration period can be broken down into early and full sub-phases; and the success of the MAC process rests on the different roles played by various change agents.

To the best of the authors’ knowledge, this study is among the first to apply and deepen a MAC framework focused on technical changes to MASs in the context of M&As. To date, the literature on M&A has mainly focused on behavioral or organizational changes while neglecting the technical dimension. In addition, by considering all the stakeholders of MASs, this study’s analyses expose the role of change agents who are not generally considered in the accounting literature.

We investigated the association of COVID-19 indicators and economic uncertainty indices on payment-based system cryptocurrency (i.e. Bitcoin, Ripple and Dogecoin) returns.

We used an autoregressive distributed lag (ARDL) model for panel data and performed robustness checks by utilizing a random effect model (REM) and generalized method of moments (GMM). There are 25 most adopted cryptocurrency’s countries and the data spans from 22 March 2021 to 6 May 2022.

This research discovered four findings: (1) the index of COVID-19 vaccine confidence (VCI) recovers the economic and Bitcoin has become more attractive, causing investors to shift their investment from Dogecoin to Bitcoin. However, the VCI was revealed to be insignificant to Ripple; (2) during uncertain times, Bitcoin could perform as a diversifier, while Ripple could behave as a diversifier, safe haven or hedge. Meanwhile, the movement of Dogecoin prices tended to be influenced by public figures’ actions; (3) public opinion on Twitter and government policy changes regarding COVID-19 and economy had a crucial role in investment decision making; and (4) the COVID-19 variants revealed insignificant results to payment-based system cryptocurrency returns.

This study contributed to verifying the vaccine confidence index effect on payment-based system cryptocurrency returns. Also, we further investigated the uncertainty indicators impacting on cryptocurrency returns during the COVID-19 pandemic. Lastly, we utilized the COVID-19 variants as a cryptocurrency returns’ new determinant.

Despite the use of plagiarism-checking software and current ethical guidelines in sport management journals, raising awareness of ethical concerns and potential risks of artificial intelligence (AI) applications is necessary. This paper discusses how AI affects ethical research and publishing and provides guidelines for sport management scholars to ensure quality and integrity of their research.

A comprehensive review and critical analysis of literature was performed to evaluate research ethics, potential risks, and guiding principles for the use of AI in research.

Ethical research guidelines for quantitative sport management research were proposed. The guidelines encompass seven principles for the proper use of AI and ethical conduct specific to the research methods, data analysis, and results, which would be challenging for AI to accurately replicate.

This study provides an original contribution to the field of sport management because numerous questions concerning ethics and AI have not been addressed until now. The guidelines are suitable for use by sport management scholars, concerning the accuracy, validity, and quality of research while mitigating ethical risks in AI-generated content.

To determine whether banks are able to hedge interest rate risk by matching interest income and expense betas each year, or only on average over longer time periods.

We use state-space methods to estimate time-varying income and expense betas at the yearly frequency.

We find evidence that banks do match interest income to expense betas at the annual frequency, and the largest banks do the best job of matching interest income to expense sensitivities over time. Conversely, the smallest banks have the largest lag in matching interest income betas to changes in expense betas and have the largest net interest margins (NIM) sensitivity to the short-term rates.

Previous research was limited to constant deposit betas.