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Article
Publication date: 14 November 2024

Ming-Chang Huang, Ming-Kun Tsai, Tzu-Ting Chen, Ya-Ping Chiu and Wan-Jhu You

This study aims to empirically investigate how knowledge paradox affects collaboration performance. Knowledge paradox, which arises from the simultaneous need for knowledge…

Abstract

Purpose

This study aims to empirically investigate how knowledge paradox affects collaboration performance. Knowledge paradox, which arises from the simultaneous need for knowledge sharing and protection, is common in interorganizational collaboration. Using the ambidexterity perspective, this paper aims to reexamine the effect of the knowledge paradox on collaborative performance to explore the moderating roles of structural and contextual ambidexterity.

Design/methodology/approach

This study used a sample of 153 firms involved in vertical and horizontal collaboration, collected via questionnaires. Hypotheses were tested using hierarchical regression analysis.

Findings

This study demonstrates that the stronger the knowledge paradox is, the higher the potential for value creation. Thus, knowledge paradox has a positive impact on collaborative performance. The functions of structural ambidexterity and contextual ambidexterity strengthen this positive relationship.

Originality/value

This paper not only expands the theoretical application of the knowledge paradox and ambidexterity theory in the context of interorganizational relationships but also provides significant managerial implications. By comprehending the dynamics of the knowledge paradox and the role of ambidexterity, managers can make well-informed decisions to enhance their collaborative performance.

Details

Journal of Knowledge Management, vol. 29 no. 2
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 12 May 2023

Wen-Jye Hung, Pei-Gi Shu, Ya-Min Wang and Tsui-Lin Chiang

This study investigates the effect of auditing industry specialization (AIS) on the relative derivatives use for earnings management.

Abstract

Purpose

This study investigates the effect of auditing industry specialization (AIS) on the relative derivatives use for earnings management.

Design/methodology/approach

The sample chosen in this study comprises 30,599 firm-year observations of Chinese public companies from 2005 to 2018. The sample is divided into two time periods (2005–2013 and 2014–2018) according to the year when IFRS 9 was implemented (IFRS 9, first discussed by the International Accounting Standards Board in March 2008, is based on an expected credit loss model for determining new and existing expected credit losses on financial assets. The definition was completed in July 2014 and implemented in 2018). AIS was gauged with respect to audit firms and individual auditors, and measured by market share in number and scale of clients. Linear regression is adopted to test hypotheses. Moreover, two-stage least square model (2SLS) is used to eliminate the concern of possible endogeneity.

Findings

When gauged with respect to client scale, the scale-based AIS constrained the level of derivatives use for earnings management in the first period (2005–2013) while increased the level in the second period (2014–2018). The findings sustain for the analysis of audit firms and that of individual auditors, and for different definitions of AIS.

Research limitations/implications

The positive AIS-IN relation after the adoption of IFRS 9 implies the sacrifice audit independence. This could be indebted to the government policy that favors local audit firms to be comparable to international Big 4 audit firms, and therefore results in competition among local auditors/audit firms in securing number rather than quality of clients.

Originality/value

The data of AIS in China are collected using a Python web crawler.

Details

International Journal of Emerging Markets, vol. 20 no. 2
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 31 January 2025

Mauricio Castillo-Vergara, Diego Duarte Valdivia, Víctor Muñoz-Cisterna, Alejandro Álvarez-Marín, Cristian Geldes and Rodrigo Esteban Ortiz-Henriquez

This study developed a theoretical model to test the relationship between digital capability and Industry 4.0 (I4.0) and its effect on innovation performance in small and…

Abstract

Purpose

This study developed a theoretical model to test the relationship between digital capability and Industry 4.0 (I4.0) and its effect on innovation performance in small and medium-sized enterprises (SMEs).

Design/methodology/approach

The proposed theoretical model was evaluated using partial least-squares structural equation modeling and fuzzy-set qualitative comparative analysis. The data were obtained from a sample of 536 SMEs in Chile.

Findings

The proposed model presented two dimensions of digital capability: management and information and communication technologies (ICTs). Management models composed of enterprise resource planning and customer relationship management systems are essential for optimizing organizational management. Meanwhile, ICTs facilitate the smooth flow of information within an organization, leading to improved efficiency in production processes. I4.0 is encouraged by exposing SMEs to base technologies such as data analytics. These results confirm that I4.0 influences innovation performance.

Practical implications

SME managers should encourage the development of digital capabilities to transition toward I4.0, as this can make SMEs more competitive and innovative in changing and dynamic scenarios.

Social implications

I4.0 adoption and the development of digital capabilities can directly affect employment and national economic growth.

Originality/value

Most studies focus on the organizational factors affecting SMEs’ I4.0 adoption. They do not, however, address the role played by current digital capability in I4.0 technology adoption and its effect on firms’ innovation performance.

Propósito

Este estudio desarrolló un modelo teórico para probar la relación entre la capacidad digital y la Industria 4.0 (I4.0) y su efecto en el desempeño de la innovación en pequeñas y medianas empresas (PYME).

Diseño/método/enfoque

El modelo teórico propuesto se evaluó mediante el uso de modelos de ecuaciones estructurales de mínimos cuadrados parciales y análisis comparativo cualitativo de conjuntos difusos. Los datos se obtuvieron de una muestra de 536 pymes de Chile.

Resultados

El modelo propuesto presenta dos dimensiones de la capacidad digital: la gestión y las tecnologías de la información y la comunicación (TIC). Los modelos de gestión compuestos por sistemas de planificación de recursos empresariales y de gestión de relaciones con los clientes son esenciales para optimizar la gestión organizacional. Por su parte, las TIC facilitan el flujo fluido de información dentro de una organización, lo que conduce a una mejora de la eficiencia en los procesos de producción. La I4.0 se fomenta exponiendo a las PYME a tecnologías de base como el análisis de datos. Estos resultados confirman que la I4.0 influye en el rendimiento de la innovación.

Originalidad

La mayoría de los estudios se centran en los factores organizativos que afectan a la adopción de la I4.0 por parte de las pymes, pero no abordan el papel que desempeña la capacidad digital actual en la adopción de la tecnología I4.0 y su efecto en el desempeño innovador de las empresas.

Implicaciones prácticas

Los gestores de las PYMES deben incentivar el desarrollo de capacidades digitales para realizar la transición hacia la I4.0, ya que esto puede hacer que las PYMES sean más competitivas e innovadoras en escenarios cambiantes y dinámicos.

Implicaciones sociales

La adopción de la I4.0 y el desarrollo de capacidades digitales pueden afectar directamente al empleo y al crecimiento económico nacional.

Abstract

Graphical abstract

Purpose

The theme park industry has attracted wide attention and visitors’ perceptions are key to improving theme park management. Applying the cognitive-affective theory, this study aims to explore various cognitive attributes and affective attitudes and how they affect the overall theme park image.

Design/methodology/approach

A mixed research method was used to analyze tourists’ cognitive, affective and overall evaluations of theme parks through text mining and logistic regression and to verify their internal relationships.

Findings

Study 1 confirms the impact of six features of theme parks, including food and beverage consumption, merchandising, spatiality, immersive technologies, interactive performances and thematization. Study 2 reveals that finer-grained emotions such as goodness, sadness, disgust, surprise, fear, joy and anger are present in visitor reviews. Study 3 confirms the significant influence of cognitive characteristics and emotions related to theme parks on the overall image through regression analysis. The findings carry meaningful implications for theme park managers, offering guidance on customer needs, perceived negative attributes and how to improve visitor experiences.

Originality/value

This study explores the attribute characteristics of cognitive and affective images of theme parks and their influence on the overall image, thereby enriching the research on the connotations of cognitive-affective theory. In particular, this study introduces and quantitatively analyses the concept of theme parks for the first time through a large-scale data analysis, which empirically reconciles the contradictions of previous reviews of different definitions of theme parks.

图形摘要

主题公园评论:文本挖掘的认知特征和情感如何决定主题公园形象

摘要

目的

主题公园行业备受关注, 而游客的看法是改进主题公园管理的关键所在。本研究运用认知-情感理论, 旨在探索游客评论的认知属性与情感态度, 以及它们如何影响主题公园的整体形象。

设计/方法/途径

采用混合研究方法, 通过文本挖掘和逻辑回归分析游客对主题公园的认知、情感及总体评价, 并验证它们之间的内在关系。

发现

研究1证实了主题公园的六个特征所产生的影响, 包括餐饮消费、商品销售、空间性、沉浸式技术、互动表演和主题化。研究2表明, 游客评价中存在更细化的情感, 如好感、悲伤、厌恶、惊讶、恐惧、喜悦和愤怒。研究3通过回归分析证实了与主题公园相关的认知和情感特征对整体形象具有显著影响。这些研究结果对主题公园管理者具有重要意义, 为了解客户需求、识别负面属性以及如何改善游客体验提供了指导。

原创性

本研究对主题公园认知和情感形象的属性特征及其对整体形象的影响进行了探索, 从而丰富了认知-情感理论内涵。特别是本研究首次通过引入大规模数据并量化分析了主题公园的概念, 从实证角度调和了以往针对主题公园不同定义的相关评论中存在的矛盾。

Resumen gráfico

Reseñas de parques temáticos: cómo la minería de textos de las características cognitivas y las emociones pueden determinar la imagen del parque temático

Resumen

Propósito

El sector de los parques temáticos ha atraído una gran atención y las percepciones de los visitantes son clave para mejorar su gestión. Aplicando la teoría cognitivo-afectiva, este estudio pretende explorar diversos atributos cognitivos y actitudes afectivas, y cómo afectan a la imagen global del parque temático.

Diseño/metodología/enfoque

Se adoptó un enfoque de investigación de métodos mixtos para analizar las evaluaciones cognitivas, afectivas y globales de los turistas sobre los parques temáticos mediante minería de textos y regresión logística, y para validar la relación intrínseca entre ellas.

Conclusiones

El estudio 1 confirmó el impacto de seis características de los parques temáticos, como el consumo de alimentos y bebidas, el merchandising, la espacialidad, las tecnologías inmersivas, los espectáculos interactivos y la tematización. El estudio 2 reveló la presencia de emociones más sutiles en las evaluaciones de los visitantes, como la bondad, la tristeza, el asco, la sorpresa, el miedo, la alegría y la ira. El estudio 3 confirmó, mediante un análisis de regresión, que las características cognitivas y las emociones asociadas a los parques temáticos tienen un efecto significativo en la imagen global. Estas conclusiones tienen importantes implicaciones para los gestores de los parques temáticos, ya que proporcionan orientación para comprender las necesidades de los clientes, identificar los atributos negativos percibidos y saber cómo mejorar las experiencias de los visitantes.

Originalidad

Este estudio explora las características de los atributos de las imágenes cognitivas y afectivas de los parques temáticos y su impacto en la imagen global, enriqueciendo así la investigación sobre las connotaciones de la teoría cognitivo-afectiva. En particular, este estudio introduce y analiza cuantitativamente por primera vez el concepto de parque temático mediante un análisis de datos a gran escala, que concilia empíricamente las contradicciones que existían en revisiones anteriores de las distintas definiciones de parque temático.

Article
Publication date: 24 January 2025

Yanhua Xie, Yimin Yang and Lulu Yang

By exploring the impact of digital knowledge resources (DKR) on the carbon emission intensity of the pig industry (PCEI), this study aims to reveal the role of DKR in reducing…

Abstract

Purpose

By exploring the impact of digital knowledge resources (DKR) on the carbon emission intensity of the pig industry (PCEI), this study aims to reveal the role of DKR in reducing PCEI.

Design/methodology/approach

Based on provincial panel data in China from 2011 to 2021, this study uses the entropy and Intergovernmental Panel on Climate Change coefficient methods to calculate the evaluation index system of DKR and PCEI, respectively. Empirical analysis using a panel fixed-effects model examines the influence of DKR on PCEI and its underlying mechanisms.

Findings

DKR can significantly reduce PCEI. This conclusion still holds even after undergoing endogeneity treatment and a series of robustness tests. Mechanism test results indicate that DKR can operate indirectly through the mediation mechanism of rural human capital (RHC) and pig breeding technology innovation (PTI), while environmental regulation intensity (ERI) plays a positive moderating role in the relationship between DKR and PCEI. The magnitude of the impact of DKR on PCEI depends on ERI. Further studies found that the impact of DKR on PCEI has obvious heterogeneity characteristics, and the promotion effect is more obvious in regions with good integration degrees and high development potential.

Practical implications

This paper divides DKR into three dimensions: digital technology knowledge (DTK), digital management knowledge (DMK) and digital application knowledge (DAK), providing a new framework for research and enriching the understanding of the relationship between DKR and PCEI. Furthermore, the research results reveal the application potential of DKR in the pig industry, particularly in terms of resource allocation efficiency. This is of great significance for promoting low-carbon development in the pig industry and provides insights for the low-carbon transformation of other industries. In addition, the study emphasizes the moderating effect of ERI on the mechanism of carbon reduction in the pig industry through DKR. This offers a new perspective for understanding the relationship between knowledge management and environmental governance, providing a reference basis for policy formulation in related fields.

Originality/value

This paper further enriches the role of DKR in the livestock industry. Integrating DKR with traditional industries promotes knowledge innovation, information distribution and utilization and scientific decision-making. This has significant value in promoting the development and application of carbon reduction technologies, enhancing industrial competitive advantages, and other aspects.

Details

Journal of Knowledge Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 18 November 2024

Adams Lukman Jimoh, Salman Abdulrasaq and YA. Olawale

The level of corruption in Nigeria is very high, and this has grossly reduced the desired confidence and trust in the nation’s political leaders and political institutions. It is…

Abstract

Purpose

The level of corruption in Nigeria is very high, and this has grossly reduced the desired confidence and trust in the nation’s political leaders and political institutions. It is even worse to the extent that many of its citizens, especially in the medical profession, lecturers and other specialties, are leaving the country altogether because they have already lost hope in the country called Nigeria. Therefore, the purpose of this study is to investigate how political trust in Nigeria is affected by perceived corruption and to ascertain how social media use functions in this relationship.

Design/methodology/approach

Because this study is quantitative in nature, a positivist research philosophy is being used. A cross-sectional research design was used in this study. 14.1 million voters in north-central Nigeria are the study’s population, and a sample size of 385 was determined through an online sample size calculator with a 2% margin of error and a 95% confidence interval. The population was divided into smaller units for the study, and samples were selected from each unit using multistage sampling and simple random sampling techniques. An online self-administered questionnaire was used through the various social media’s platforms because of the nature of the study’s population to collect data. To examine the gathered data, descriptive and inferential statistics were applied. While inferential statistics were used to test the hypotheses through partial least squares structural equation modeling, descriptive statistics were used to analyze the respondents’ demographic data via a frequency table.

Findings

This study’s findings showed that social media use mediates the relationship between perceived corruption and political trust in Nigeria and that perceived corruption positively and significantly affects political trust in Nigeria.

Research limitations/implications

This study is not without its limitations. Therefore, the few limitations of the study range from the limited sample sample to the population of Nigeria. Also, using only the quantitative research method for the nature of this research is another major limitation of the study. And lastly, using one out of the six zones in Nigeria will make it difficult to generalize the findings of the study. However, it is then recommended that future researchers consider a larger population than the current study for proper coverage; the future study can also use both the quantitative and qualitative research methods.

Practical implications

The practical implications of understanding how social media shapes political trust among political leaders through the lens of perceived corruption in the Nigerian political system are dimensional and have implications for various stakeholders, including policymakers, political leaders, media professionals and the general public. First, for policymakers and political leaders, the findings offer insights into the importance of proactive and transparent communication on social media. Recognizing the impact of social media on shaping perceptions of corruption, political figures such as the office of the presidency, senators, governors and all other political office holders can leverage these platforms to engage people.

Originality/value

This study is innovative because it examines, through the lens of perceived corruption, how social media use influences political trust among political leaders. This approach provides a new look at the relationship between digital engagement and political attitudes.

Details

Transforming Government: People, Process and Policy, vol. 19 no. 1
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 20 December 2024

Zijun Lin, Chaoqun Ma, Olaf Weber and Yi-Shuai Ren

The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams…

Abstract

Purpose

The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.

Design/methodology/approach

The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.

Findings

The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.

Practical implications

SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.

Social implications

SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.

Originality/value

This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.

Details

Sustainability Accounting, Management and Policy Journal, vol. 16 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 9 July 2024

Dara Mojtahedi, Rosie Allen, Ellie Jess, Maria Ioannou and John Synnott

Employability skills training programmes are an effective means for reducing unemployment rates. Such programmes also have the potential to improve the general well-being (e.g…

Abstract

Purpose

Employability skills training programmes are an effective means for reducing unemployment rates. Such programmes also have the potential to improve the general well-being (e.g. self-efficacy) of disadvantaged individuals, however, reliable longitudinal evaluations of the psychological benefits of such programmes are limited. The present study evaluated the impact of an employability programme offered to disadvantaged adults in North-West England on self-efficacy. Additionally, the study aimed to identify risk factors for programme disengagement to identify at-risk groups that require further support.

Design/methodology/approach

Secondary longitudinal data pertaining to the background characteristics, programme engagement and self-efficacy scores (repeatedly measured on a monthly basis) of 308 programme users were analysed.

Findings

Results demonstrated that employability programme engagement significantly increased self-efficacy scores. Additionally, the findings suggested that individuals with mental health and learning difficulties were more likely to disengage from the programme. The findings demonstrate that employability programmes can have a positive impact on the well-being of individuals from disadvantaged backgrounds, however, prolonged engagement is needed for which some individuals require further support with.

Originality/value

The present study analysed longitudinal data from a diverse sample of disadvantaged individuals to reliably evaluate psychological outcomes from employability training programmes.

Details

Mental Health and Social Inclusion, vol. 29 no. 1
Type: Research Article
ISSN: 2042-8308

Keywords

Article
Publication date: 28 November 2024

Emilia Zawieja, Tomasz Podgórski, Nelo Eidy Zanchi and Krzysztof Durkalec-Michalski

The purpose of this study is to evaluate the effect of three different preexercise meals: high-carbohydrate, low-glycemic index (LGI), high-carbohydrate, high-GI (HGI) and…

Abstract

Purpose

The purpose of this study is to evaluate the effect of three different preexercise meals: high-carbohydrate, low-glycemic index (LGI), high-carbohydrate, high-GI (HGI) and low-carbohydrate high fat (LCHO) on substrate oxidation during an incremental cycling test (ICT) in recreationally active adults.

Design/methodology/approach

This was a parallel, randomized study in which participants ingested one of three meals (LGI, HGI or LCHO) 3 h prior to exercise testing. Testing included ICT to exhaustion with continuous ergospirometry measurement.

Findings

Fat oxidation rate was significantly higher in LCHO compared to HGI (p = 0.039). Carbohydrate contribution to energy production was significantly lower and fat contribution higher in LCHO compared to HGI (p = 0.034). Fat-to-carbohydrates crossover point was achieved at significantly higher heart rate in LCHO group compared to LGI and HGI (p = 0.046 and p = 0.049, respectively). Peak fat oxidation occurred significantly later during exercises in LCHO group compared to HGI (p = 0.025). In conclusion, LCHO meal results in a higher fat oxidation, reduced carbohydrates contribution-to-energy production, delayed peak fat oxidation point and altered fat-to-carbohydrates crossover dynamics. There are no differences in substrate oxidation between high-carbohydrate preexercise meals that differ only in GI.

Originality/value

To the best of the authors’ knowledge, this is the first study to compare the acute effect of both the amount of carbohydrates and the GI in a preexercise meal on substrate utilization during ICT.

Details

Nutrition & Food Science, vol. 55 no. 2
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 9 September 2024

Andry Alamsyah, Fadiah Nadhila and Nabila Kalvina Izumi

Technology serves as a key catalyst in shaping society and the economy, significantly altering customer dynamics. Through a deep understanding of these evolving behaviors, a…

Abstract

Purpose

Technology serves as a key catalyst in shaping society and the economy, significantly altering customer dynamics. Through a deep understanding of these evolving behaviors, a service can be tailored to address each customer's unique needs and personality. We introduce a strategy to integrate customer complaints with their personality traits, enabling responses that resonate with the customer’s unique personality.

Design/methodology/approach

We propose a strategy to incorporate customer complaints with their personality traits, enabling responses that reflect the customer’s unique personality. Our approach is twofold: firstly, we employ the customer complaints ontology (CCOntology) framework enforced with multi-class classification based on a machine learning algorithm, to classify complaints. Secondly, we leverage the personality measurement platform (PMP), powered by the big five personality model to predict customer’s personalities. We develop the framework for the Indonesian language by extracting tweets containing customer complaints directed towards Indonesia's three biggest e-commerce services.

Findings

By mapping customer complaints and their personality type, we can identify specific personality traits associated with customer dissatisfaction. Thus, personalizing how we offer the solution based on specific characteristics.

Originality/value

The research enriches the state-of-the-art personalizing service research based on captured customer behavior. Thus, our research fills the research gap in considering customer personalities. We provide comprehensive insights by aligning customer feedback with corresponding personality traits extracted from social media data. The result is a highly customized response mechanism attuned to individual customer preferences and requirements.

Details

Data Technologies and Applications, vol. 59 no. 1
Type: Research Article
ISSN: 2514-9288

Keywords

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