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Available. Open Access. Open Access
Article
Publication date: 3 June 2019

Lisa Maria Perkhofer, Peter Hofer, Conny Walchshofer, Thomas Plank and Hans-Christian Jetter

Big Data introduces high amounts and new forms of structured, unstructured and semi-structured data into the field of accounting and this requires alternative data management and…

12638

Abstract

Purpose

Big Data introduces high amounts and new forms of structured, unstructured and semi-structured data into the field of accounting and this requires alternative data management and reporting methods. Generating insights from these new data sources highlight the need for different and interactive forms of visualization in the field of visual analytics. Nonetheless, a considerable gap between the recommendations in research and the current usage in practice is evident. In order to understand and overcome this gap, a detailed analysis of the status quo as well as the identification of potential barriers for adoption is vital. The paper aims to discuss this issue.

Design/methodology/approach

A survey with 145 business accountants from Austrian companies from a wide array of business sectors and all hierarchy levels has been conducted. The survey is targeted toward the purpose of this study: identifying barriers, clustered as human-related and technological-related, as well as investigating current practice with respect to interactive visualization use for Big Data.

Findings

The lack of knowledge and experience regarding new visualization types and interaction techniques and the sole focus on Microsoft Excel as a visualization tool can be identified as the main barriers, while the use of multiple data sources and the gradual implementation of further software tools determine the first drivers of adoption.

Research limitations/implications

Due to the data collection with a standardized survey, there was no possibility of dealing with participants individually, which could lead to a misinterpretation of the given answers. Further, the sample population is Austrian, which might cause issues in terms of generalizing results to other geographical or cultural heritages.

Practical implications

The study shows that those knowledgeable and familiar with interactive Big Data visualizations indicate high perceived ease of use. It is, therefore, necessary to offer sufficient training as well as user-centered visualizations and technological support to further increase usage within the accounting profession.

Originality/value

A lot of research has been dedicated to the introduction of novel forms of interactive visualizations. However, little focus has been laid on the impact of these new tools for Big Data from a practitioner’s perspective and their needs.

Details

Journal of Applied Accounting Research, vol. 20 no. 4
Type: Research Article
ISSN: 0967-5426

Keywords

Available. Open Access. Open Access
Article
Publication date: 7 February 2023

Lisa Marie Borghoff, Carola Strassner and Christian Herzig

Organic food processing must include organic principles to be authentic. This qualitative study aims to understand the processors' understanding of organic food processing quality.

639

Abstract

Purpose

Organic food processing must include organic principles to be authentic. This qualitative study aims to understand the processors' understanding of organic food processing quality.

Design/methodology/approach

This study is based on semi-structured expert interviews with eight employees of six purely or partly organic dairies from Germany and Switzerland. Interview themes are (1) quality of organic milk processing in general, (2) assessment of specific processing techniques, (3) product quality of organic milk and (4) flow of information between producer and consumer. The interviews have been audio-recorded, transcribed verbatim and thematically analysed.

Findings

(1) Experts prefer minimal processing; some prefer artisanal processing, whilst others stress the advantages of mechanisation. (2) High temperature short time (HTST) pasteurisation and mechanical processing techniques are accepted; ultra-high-temperature (UHT) milk processing is partly rejected. (3) Traditional taste and valuable ingredients should be present in the final product. Natural variances are judged positively. (4) Consumers' low level of food technology literacy is challenging for communication.

Research limitations/implications

The results cannot be generalised due to the qualitative study design. Further studies, e.g. qualitative case analyses and studies with a quantitative design, are necessary to deepen the results.

Practical implications

The paper shows which processing technologies experts consider suitable or unsuitable for organic milk. The paper also identifies opportunities to bridge the perceived gap between processors' and consumers' demands.

Originality/value

The study shows the challenges of processors in expressing the processors' understanding of process quality.

Details

British Food Journal, vol. 125 no. 8
Type: Research Article
ISSN: 0007-070X

Keywords

Available. Open Access. Open Access

Abstract

Details

Remembering the Life, Work, and Influence of Stuart A. Karabenick
Type: Book
ISBN: 978-1-80455-710-5

Available. Open Access. Open Access
Article
Publication date: 22 March 2017

Oluseun P. Ogunnubi, Andrew T. Olagunju, Olatunji F. Aina and Njideka U. Okubadejo

Medication adherence contributes significantly to symptom remission, recovery and wellbeing in mental illnesses. We evaluated how medication adherence correlates with…

566

Abstract

Medication adherence contributes significantly to symptom remission, recovery and wellbeing in mental illnesses. We evaluated how medication adherence correlates with clinico-demographic factors and quality of life (QoL) in a sample of Nigerians with schizophrenia. This descriptive cross-sectional study involved 160 randomly selected participants with confirmed diagnosis of schizophrenia based on MINI International Neuropsychiatric Interview. Data on socio-demographic and clinical characteristics of participants were collected with a questionnaire. Medication adherence was assessed with Morisky Medication Adherence Questionnaire, and participants completed the World Health Organization Quality of Life Scale-BREF. The mean age of participants was 38.54 (±11.30) years, and all the participants were on antipsychotics, but only 45% were adherent to their medication. Out of all the participants, 45 (28.2%) considered their overall QoL to be good, 97 (60.6%) considered theirs to be fair, while 18 (11.2%) reported poor QoL. Medication non-adherence correlated negatively with good QoL across multiple dimensions including overall QoL (r=−0.175), health satisfaction (r=-0.161), physical (r=-0.186) and psychological domain (r=-0.175). Again, participant's age (r=−0.190) and age of onset of illness (r=-0.172) correlated negatively with medication non-adherence, and a trend towards relapse delay with medication adherence was also observed (r=-0.155). The effect size of these correlations were however small. Our findings suggest a link between medication adherence and QoL in schizophrenia, such that strategy that addresses medication non-adherence and its determinants may have potential benefits on wellbeing. Further hypotheses-driven studies are desirable.

Details

Mental Illness, vol. 9 no. 1
Type: Research Article
ISSN: 2036-7465

Keywords

Available. Open Access. Open Access
Article
Publication date: 3 September 2024

Yiga Sirajje, Ernest Abaho, Isa Nsereko, Edith Mwebaza Basalirwa, Ngoma Muhammed and Juma Wasswa Balunywa

The purpose of this study is to examine the relationship between generational persona, adaptability tendencies and entrepreneurial behavior. The paper also aims at testing the…

350

Abstract

Purpose

The purpose of this study is to examine the relationship between generational persona, adaptability tendencies and entrepreneurial behavior. The paper also aims at testing the mediating role of adaptability tendencies in the relationship between generational persona and entrepreneurial behavior among millennial entrepreneurs in an African setting.

Design/methodology/approach

The study adopts a quantitative methodological approach with a cross-sectional, questionnaire survey and correlational design where hypotheses were statistically tested using Structural Equation Modelling based on survey data (n = 382) from millennial entrepreneurs in Kampala Uganda.

Findings

Drawing on the sample of 382 millennial entrepreneurs in Kampala, findings show that both generational persona and adaptability tendencies are positively and significantly associated with entrepreneurial behavior. Results further indicate that adaptability tendencies partially mediates the relationship between generational persona and entrepreneurial behavior among millennial entrepreneurs.

Research limitations/implications

This study focused only on millennial entrepreneurs in Kampala Uganda ignoring other equally important groups of entrepreneurs like the baby boomers, generation Xers, generation Y and others. As such, the findings of this research do not entirely apply to all entrepreneurs in the country and this may have affected the generalizability of the results. Therefore, future studies can be done on the entrepreneurial behavior focusing on all entrepreneurs from all generations. Also, the study used a quantitative approach, future studies should consider a mixed methodology, which may give a more holistic understanding of entrepreneurial behavior.

Practical implications

In practice, millennial entrepreneurs may use the results of the study to see how they can improve their performance for their businesses to benefit. Specifically, they ought to focus on adaptability, and generational persona to exhibit those entrepreneurial behaviors which will generally lead to the improvement of their businesses.

Originality/value

To the authors’ knowledge, this study provides a shred of initial empirical evidence on the relationship between generational persona, adaptability tendencies and entrepreneurial behavior using evidence from a low developed African country Uganda. Mostly, this study provides initial evidence of the mediating role of adaptability tendencies in the relationship between generational persona and entrepreneurial behavior. This study incorporates the Generational Cohort Theory and the Complex Adaptive Systems Theory into an applied theoretical framework that explains entrepreneurial behavior. More still, this study answers the call for more empirical studies on entrepreneurial behavior.

Details

Management Matters, vol. 21 no. 2
Type: Research Article
ISSN: 2752-8359

Keywords

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