Search results

This chapter presents the many premises of this book. It first discusses the book’s central questions and lays out the design of the large multi-national and multi-method study, carried out across Northern Europe. It also places the book at the interdisciplinary space between contemporary innovation economics and cultural and social theory. It then discusses the complex set of social processes that have conditioned the phenomena that the book studies – how and why are the contemporary audiovisual media industries co-innovating and converging with other sectors including education, tourism and health care? Within this framework, it discusses the effects of the broader individualisation and mediatisation processes, of media convergence, of the emergence of cross-media or transmedia strategies, of the evolution of the service and experience economies and of the emergence of creative industries policy frameworks.

This paper examines the relationship between a prime contractor's financial health and its mergers and acquisitions (M&A) spending in the defense industry. It aims to provide models that give the United States Department of Defense (DoD) indications of future M&A activity, informing decision-makers and contributing to ensuring competitive markets that benefit the consumer.

The study uses panel data regression models on 40 companies between 1985 and 2021. The company's financial health is assessed using industry-standard financial ratios (i.e. measures of profitability, efficiency, solvency and liquidity) while controlling for economic factors such as national productivity, defense budgets and firm size.

The results show a significant relationship between efficiency and M&A spending, indicating that companies with lower efficiency tend to spend more on M&As. However, there was no significant relationship between M&A spending and a company's profitability or solvency. These results were consistent with previous research and the study's hypotheses for profitability and solvency. However, the effect of liquidity was the opposite of the expected result, possibly due to the defense industry's different view on liquidity compared to previous research.

The paper provides insights into the relationship between a prime contractor's financial health and its M&A spending, a topic with limited research. The findings can inform policymakers and regulators on the industrial base's future M&A activity, ensuring competitive markets that benefit the consumer.

The purpose of this paper is to highlight challenges for service firms communicating Environmental, Social and Governance (ESG) efforts to customers. Specifically, it focuses on the relationship between ESG metrics and reporting and customer perceptions of social innovativeness.

The empirical material comprises three years of data (2018–2020) covering more than 100 firms from three sources: (1) Social Innovation Index (Sii), which is collected as part of the American Innovation Index (Aii), (2) Bloomberg Sustainability Accounting Standards Board (SASB) ESG and (3) Datamaran.

ESG metrics and reporting do not suffice to explain customer perceptions of social innovativeness. Rather, a firm's industry plays the prominent role in affecting these perceptions where service firms are at a disadvantage as customers perceive services as less socially innovative compared to goods.

While ESG metrics and reporting provide important information for investors and regulators, they are not reflected in customers' perceptions of firms' social innovativeness, and services are at a disadvantage relative to goods. Therefore, services researchers and managers must advance their knowledge regarding how to better link ESG metrics and report to customers' perceptions.

The paper offers a first large-scale, cross-industry investigation of how ESG metrics and reporting impact customer perceptions of social innovativeness, leading to a research agenda on communication of ESG.

This study was the first to examine two related constructs within the context of leadership. Stoicism is an ancient philosophy offering practical advice for a virtuous and eudaemonic life. As a method to examine one’s emotional experiences (Sellars, 2006), leaders such as Roman Emperor Marcus Aurelius and Teddy Roosevelt (Aurelius, ca. 160 A.D., 2002) practiced Stoicism, yet mentions of it within the field of leadership research have been scant. Leadership academics contrast desirable emotional intelligence behaviors with Stoicism (Grewal & Salovey, 2005; Mayer et al., 2008). Regardless, these two constructs are both concerned with effectively managing emotions, practicing self-awareness, high levels of motivation, and sensitivity to the expression of emotion in others (Goleman, 2005; Pigliucci, 2017; Salzgeber, 2019).

Undergraduate students in a leadership minor (_N_ = 445) at a public university completed the Emotional and Social Competency Inventory - University and the Liverpool Stoicism Scale. Analysis included a description of assessment results, an examination or the relationship between variables and differences in participant’s scores based on race, gender, and age. Stoicism and emotional self-awareness showed a moderate, statistically significant negative correlation (_r_ = - 0.391, _p_ = .05). A low, statistically significant negative relationship was reported between stoicism and the relationship management competency of teamwork (p = .003, r = -.018), and a low statistically significant positive relationship between self-management competencies, adaptability (p = .043, r = .189) and emotional self-control (p = .039, r = .192). Student’s Stoicism scores were significantly correlated with gender (_t_(113) = 2.479; _p_ = .015, _d_ = .564).

The research findings provided baseline statistics for continued exploration of Stoicism within the context of leadership. Future research that better aligns with the original doctrines of the philosophy is recommended, particularly in the interest of leadership development.

This study examines the association between emotional intelligence (EI) and the tendency of future accountants to rationalize and engage in occupational fraud.

The study adopts a survey methodology and uses a questionnaire containing a fraud scenario and EI construct to gather data from 225 participants. It performed a Cronbach alpha to assess the measurement parameters consistency of EI and fraud tendency and employed Pearson correlation and regression analysis to test its hypothesis.

The study found that future accountants in Nigeria are emotionally intelligent and have a high fraud tendency. Also, it found a significant and positive association between EI and fraud tendency, suggesting that future accountants that are emotionally intelligent have a higher tendency to rationalize and engage in occupational fraud. In addition, the study found that academic intelligence, a control variable, positively associates with fraud tendency.

The study offers rare insights into the fraud tendency of future accountants, which would benefit the counter fraud community in Nigeria and other developing countries. Recruiters and employers will find the study beneficial in decision-making on job recruitment, placements and moral orientation for prospective accountant employees.

The study is the first to directly associate EI with the fraud tendency of future accountants from a developing country with high fraud profile and underdeveloped counter fraud strategy. Thus, it provides a benchmark for future studies in other developing countries.

This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which the studies fit.

This is a synthesis paper that summarizes the research literature on cybersecurity, introducing knowledge from the extant research and revealing areas requiring further examination.

This synthesis identifies a research framework that consists of the following research themes: cybersecurity and information sharing, cybersecurity investments, internal auditing and controls related to cybersecurity, disclosure of cybersecurity activities and security threats and security breaches.

Academics, practitioners and the public would benefit from a research framework that categorizes the research topics related to cybersecurity in the accounting field. This type of analysis is vital to enhance the understanding of the academic research on cybersecurity and can be used to support the identification of new lines for future research.

This is the first literature analysis of cybersecurity in the accounting field, and it has significant implications for research and practice by detailing, for example, the benefits of and obstacles to information sharing. This synthesis also highlights the importance of the model for cybersecurity investments. Further, the review emphasizes the role of internal auditing and controls to improve cybersecurity.

The purpose of this study is to show that an important antecedent of perceived knowledge quality is an employee’s position in the organizational network due to their participation in different interest groups. In particular, this study theorizes that brokers establish a network of groups, which increases perceived knowledge quality vis-a-vis the social capital that employees draw on.

To test this study’s hypotheses on the influence of the structural position of knowledge brokers on the positive effects of social capital on perceived knowledge quality, this study combines data from an online survey with longitudinal archival data from a youth-care organization who used an enterprise social network (ESN) for knowledge sharing.

This study found a mitigating effect of being a broker on the relationship between trust and perceived knowledge quality, and also between inter-team interaction and perceived knowledge quality for lower levels of both trust and inter-team interaction on perceived knowledge quality.

Although the hypotheses are supported, in light of prior research, the authors would have expected stronger and positive effects.

This research is particularly interesting because it emphasizes the important role of social capital. For organizations that deal with trust issues, it might help to stimulate employees to broaden their activity on ESNs by becoming active in multiple groups.

While knowledge sharing on ESNs is generally conducive for creating organizational value, there is a lack of understanding of what drives employees’ perception of the quality of shared knowledge, and how this perception may depend on their position in the social network. To investigate this question, the authors turn to social capital theory.

The paper introduces a new conceptualisation of entrepreneurship that promotes a broader perspective of the phenomenon. The purpose of the paper is to re-conceptualise the act of entrepreneurship so as to reduce it to the fundamental behaviours and processes.

The paper sets out the motivations for and challenges in establishing a broader definition of entrepreneurship. Following this, current approaches to defining entrepreneurship are reviewed. In light of these, a definition of entrepreneurship is offered that captures a new perspective in understanding entrepreneurship. A critique of the offered definition is offered with regards to promoting theory development, empirical research, quality predictions and a distinctive research domain.

The authors argue that a definition of entrepreneurship that is focussed on the development and validation of ideas provides a thought-provoking re-conceptualisation of entrepreneurship. Extant perspectives on entrepreneurship as business/organisation creation, uncertainty, innovation, value creation and opportunity recognition/creation are drawn on to demonstrate the applicability of the definition.

The pursuit for an encompassing definition of entrepreneurship has been both extensive and earnest, which has inadvertently resulted in a sizable pool of definitions. The authors offer a re-conceptualisation of entrepreneurship with the intent to provide a broad yet coherent definition that encompasses all acts of entrepreneurship. A benefit of this conceptualisation is the establishment of the endpoint of the entrepreneurship process that delineates it from the domain of management.

The study examines the relationship between nonaudit services (NAS) and accruals quality in Malaysia. The study also considers several important characteristics of audit committee as the determinant for accruals quality. Next, the study examines whether these characteristics mitigate the relationship between NAS and accruals quality.

The study employs descriptive analysis, univariate tests and multivariate regression to investigate the potential effect of NAS on acruals quality. Data for audit committee characteristics were hand collected from annual reports downloaded from Bursa Malaysia's website.

Based on 1,118 firm-year observations for the period 2009–2011, the study finds that NAS negatively impact accruals quality. This empirical result indicates that the economic bond that is created between auditors and clients restricts the auditors from performing their duty objectively. A fully independent audit committee weakens the negative relationship between NAS and auditor independence.

The sample period represents a limitation since it only covers three years of data. This limitation is largely driven by the nature of data collection of NAS fees.

These results contribute to Malaysia's policy deliberation to account for the effects of NAS on auditor independence and the oversight role of an audit committee. This study contributes to theoretical perspectives on accruals quality and corporate governance in Malaysia.

The novelty of this research, coupled with institutional data in Malaysia, claims the originality of this research.

This study aims to investigate whether board gender diversity has improved and influence environment, social and governance (ESG) performance. It also explores whether firm earning volatility moderates the relationship between board gender diversity and ESG performance.

This study uses 907 final firm-year observations of public firms listed on the Australian Securities Exchange from 2010 to 2023.

The findings show that women’s representation on board has improved following the Australian Stock Exchange (ASX) amendment and is significantly associated with higher ESG performance; however, firm earning volatility weakens the positive influence of women directors on ESG performance. The results remained the same even after addressing potential endogeneity concerns and are robust across (1) alternative proxies, (2) dynamic, (3) two-step system generalized methods of moments and (4) difference-in-differences model.

In addition, the findings of this study offer important practical implications for investors to focus on companies with higher female representation on their boards and demonstrating strong financial stability. It also has important practical implications for policymakers in understanding the importance of considering the time required to achieve meaningful board diversity and sufficient financial resources to meet the expectations of ASX recommendations and principles.

This study contributes to the academic literature by providing empirical evidence of how firm earning volatility affects the relationship between board gender diversity and ESG performance. Notably, the author identifies the previously unexplored moderating role of firm earnings volatility in this relationship. The result underscores the importance of stable financial conditions for maintaining the positive influence of board gender diversity on corporate sustainable practices.