Luke Booker, Paula K Mowbray, Keith Townsend and Xi Wen Chan
The well-being of employees in distributed work has never been of more importance. This study aims to investigate the factors that empower or undermine the connectivity agency of…
Abstract
Purpose
The well-being of employees in distributed work has never been of more importance. This study aims to investigate the factors that empower or undermine the connectivity agency of teleworkers. Connectivity agency is an important form of autonomy for managing work–home boundaries, recuperation from work and psychological detachment. With this in mind it becomes vital to understand how connectivity agency is shaped by various contextual factors.
Design/methodology/approach
This qualitative study draws upon data collected from 27 teleworkers representing a variety of industries and roles. We employed a semi-structured interview protocol and analysed the data using Tracy’s (2013) iterative coding technique.
Findings
Factors that influence one’s likelihood or capacity to exercise connectivity agency exist at the individual, group or organisational level. Our data elucidate factors such as the provision of home and technological resources, the state of team norms and shared expectations and the level of organisational (dis)trust as having significant influence on whether a teleworker exercises connectivity agency, or whether attempts to do so fail altogether.
Originality/value
Whilst we have a comprehensive understanding of types of connectivity agency behaviours, it is unclear how one’s agency may be influenced by contextual factors. The originality and key contribution of our study is in enriching our understanding of connectivity agency to appreciate it as a dynamic phenomenon that is shaped by various contextual factors. This presents a variety of important insights for professionals leading, implementing or partaking in distributed work.
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This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date…
Abstract
Purpose
This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.
Design/methodology/approach
This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.
Findings
This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.
Research limitations/implications
This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.
Originality/value
This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.
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Michael Wang, Paul Childerhouse and Ahmad Abareshi
To delve into the integration of global logistics and supply chain networks amidst the digital transformation era. This study aims to investigate the potential role of China’s…
Abstract
Purpose
To delve into the integration of global logistics and supply chain networks amidst the digital transformation era. This study aims to investigate the potential role of China’s Belt and Road Initiative (BRI) in facilitating the integration of global flows encompassing both tangible goods and intangibles. Additionally, the study seeks to incorporate third-party logistics activities into a comprehensive global logistics and supply chain integration framework.
Design/methodology/approach
Prior research is synthesised into a global logistics and supply chain integration framework. A case study was undertaken on Yuan Tong (YTO) express group to investigate the framework, employing qualitative data analysis techniques. The study specifically examined the context of the BRI to enhance comprehension of its impact on global supply chains. Information was collected in particular to two types of supply chain flows, the physical flow of goods, and intangible information and cash flows.
Findings
The proposed framework aligns well with the case study, leading to the identification of global logistics and supply chain integration enablers. The results demonstrate a range of ways BRI promotes global logistics and supply chain integration.
Research limitations/implications
The case study, with multiple examples, focuses on how third-party logistics firms can embrace global logistics and supply chain integration in line with BRI. The case study approach limits generalisation, further applications in different contexts are required to validate the findings.
Originality/value
The framework holds promise for aiding practitioners and researchers in gaining deeper insights into the role of the BRI in global logistics and supply chain integration within the digital era. The identified enablers underscore the importance of emphasising key factors necessary for success in navigating digital transformation within global supply chains.
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Xuan Wu and Wing Kit Chan
Before the turn of the century, taking overseas students was more about a diplomatic issue dominated by the state in China, for which reason this section is relatively independent…
Abstract
Purpose
Before the turn of the century, taking overseas students was more about a diplomatic issue dominated by the state in China, for which reason this section is relatively independent within the higher education system. However, evidence from a series of new policy documents and their impacts suggests that international student mobility (ISM) has been intensively shaped by the central government in the desire to promote its national strategy, namely the belt and road initiative. ISM policy, although with a significant proportion marketized, was introduced for a clear purpose of cultural diplomacy. The paper aims to discuss these issues.
Design/methodology/approach
Looking beyond the debate of market-driven vs state-dominated, this paper attempts to provide a thorough understanding of this changing pattern based on examination of key changes of policy statements along with official data analysis.
Findings
This paper argues that the new pattern must be understood against a context of a hierarchy of higher education institutes in contemporary China: a sector led by a small number of prestigious universities generously funded by the central government with a large number of ordinary universities underfunded and eager to generate income. Prestigious institutes enroll international students to satisfy performance indicators listed by policies like “Double First-rate”; other universities, benefiting from the reputation and momentum generated by the top ones, take self-funded students for profit.
Originality/value
By making good use of both performance indicators and market motives, the country managed to move a state-dominated ISM policy in the twentieth century into the existing state-steering marketization model and made China a major destination for overseas study.
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Suzanna Windon and Olga Buchko
The purpose of this quantitative study was to assess the relationship between volunteer leadership competencies and stewardship action-taking experiences among Master Gardener…
Abstract
The purpose of this quantitative study was to assess the relationship between volunteer leadership competencies and stewardship action-taking experiences among Master Gardener (MG) and Master Watershed (MW) volunteers during the COVID-19 pandemic. We collected data from 1196 Penn State Extension MG and MW respondents. The mean summative score for the volunteer stewardship action-taking experience was 2.32 (SD = .79), and volunteer leadership competencies was 3.45 (SD = .60). The results of this study showed a significant moderate association between volunteer stewardship action-taking experiences and volunteer leader competencies (r = .34, p ≤ .001). Volunteer leadership competencies can explain approximately 11 % of the variation in volunteer stewardship action-taking experiences during the COVID-19 pandemic. The new knowledge that our research brings can significantly contribute to the practice in leadership teaching and learning of Extension organizations’ volunteers. Future leadership trainings on the enhancement of the MG and MW volunteer leaders’ stewardship action-taking capacity can help contribute to the greater good in their communities in a more confident and efficient manner. Further research should focus on identifying other factors that can affect MG and MW stewardship action-taking experiences, including the impact of the demographics and motivation.
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Dharyll Prince Mariscal Abellana, Donna Marie Canizares Rivero, Ma. Elena Aparente and Aries Rivero
This paper aims to propose a hybrid-forecasting model for long-term tourism demand forecasting. As such, it attempts to model the tourism demand in the Philippines, which is a…
Abstract
Purpose
This paper aims to propose a hybrid-forecasting model for long-term tourism demand forecasting. As such, it attempts to model the tourism demand in the Philippines, which is a relatively underrepresented area in the literature, despite its tourism sector’s growing economic progress.
Design/methodology/approach
A hybrid support vector regression (SVR) – seasonal autoregressive integrated moving averages (SARIMA) model is proposed to model the seasonal, linear and nonlinear components of the tourism demand in a destination country. The paper further proposes the use of multiple criteria decision-making (MCDM) approaches in selecting the best forecasting model among a set of considered models. As such, a preference ranking organization method for enrichment of evaluations (PROMETHEE) II is used to rank the considered forecasting models.
Findings
The proposed hybrid SVR-SARIMA model is the best performing model among a set of considered models in this paper using performance criteria that evaluate the errors of magnitude, directionality and trend change, of a forecasting model. Moreover, the use of the MCDM approach is found to be a relevant and prospective approach in selecting the best forecasting model among a set of models.
Originality/value
The novelty of this paper lies in several aspects. First, this paper pioneers the demonstration of the SVR-SARIMA model’s capability in forecasting long-term tourism demand. Second, this paper is the first to have proposed and demonstrated the use of an MCDM approach for performing model selection in forecasting. Finally, this paper is one of the very few papers to provide lenses on the current status of Philippine tourism demand.
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Suhadak Suhadak, Kurniaty Kurniaty, Siti Ragil Handayani and Sri Mangesti Rahayu
The purpose of this paper is to evaluate how much influence good corporate governance (GCG) has on corporate value, as well as moderating effect of stock return and financial…
Abstract
Purpose
The purpose of this paper is to evaluate how much influence good corporate governance (GCG) has on corporate value, as well as moderating effect of stock return and financial performance on the influence of GCG on corporate value.
Design/methodology/approach
This study was an explanatory study. The unit of analysis was the companies listed in LQ45 in Indonesian Stock Exchange and the sources of data were ICMD, annual report and financial reports of the companies. Indonesian Stock Exchange was selected as the setting of the study since Indonesian Stock Exchange is one of trading places for various types of companies in Indonesia, and it provides complete information on company’s financial data and stock price. The population was 84 companies listed in LQ45 in Indonesian Stock Exchange between 2010 and 2016.
Findings
The higher GCG, independent commissioners proportion, institutional managerial and public ownerships resulted in higher corporate value. MBE and PER stock return is a moderating variable in the influence of GCG on corporate value. Financial performance is moderating variable in the influence of GCG on corporate value.
Originality/value
Based on the previous studies, it may be concluded that there is a gap between the influence of GCG on corporate value and the influence of stock return on financial performance, and moderating variable is needed to evaluate the influence of GCG on company performance, more particularly stock return and financial performance. This discrepancy creates opportunity for conducting an in-depth study on those variables. Its novelty is correlation between stock return and financial performance as moderation. Previous studies used these as mediating variables. This study is going to generate different finding as it is conducted in different setting (country where this study is conducted), type of industry, research period and using different method of analysis.
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Maryam Hina, Najmul Islam and Amandeep Dhir
There is little empirical evidence on how blockchain affordances may encourage consumers to make sustainable choices. Thus, this paper examines how blockchain affordances affect…
Abstract
Purpose
There is little empirical evidence on how blockchain affordances may encourage consumers to make sustainable choices. Thus, this paper examines how blockchain affordances affect consumers’ sustainable consumption.
Design/methodology/approach
We focus on three blockchain affordances: transparency, traceability, and immutability in this paper. By integrating the affordance lens and theory of consumption values (TCV), we develop a research model wherein we posit that blockchain affordances influence several consumption values, which then affect consumers’ intention to purchase sustainable products. In the study, we designed a scenario and user interface for a novel blockchain-based app for sustainable consumption in the context of the fashion industry and surveyed 295 European consumers to examine the study’s research model. We then analyzed the collected data using the partial least squares technique.
Findings
The results show that blockchain affordances positively affect consumption values, including efficiency, social impression, trust, and sustainability information clarity. In turn, these values influence the consumers’ purchase intention of sustainable products. Additionally, our post hoc analysis shows that these consumption values fully mediate the effect of blockchain affordances on consumers’ purchase intention, where trust and sustainability information clarity is found to have a higher impact.
Originality/value
Empirical research studies focusing on understanding blockchain’s effect on sustainable consumption values have been limited in prior literature. This study, drawing on the affordance lens, proposes distinct blockchain affordances and empirically validates their impact on consumers’ sustainable purchase intention. By integrating TCV, it highlights the mediating mechanism that drives blockchain’s impact on consumers’ purchase intention. We empirically identify the values that mediate the effects of blockchain affordances on consumers’ purchase intention; further, we discuss implications for research and practice based on the study findings.