Saara A. Brax, Armando Calabrese, Nathan Levialdi Ghiron, Luigi Tiburzi and Christian Grönroos
Previous research reports mixed results regarding the performance impact of servitization in manufacturing firms. To resolve this, the purpose of this paper is to develop a…
Abstract
Purpose
Previous research reports mixed results regarding the performance impact of servitization in manufacturing firms. To resolve this, the purpose of this paper is to develop a conceptually consistent and comprehensive measurement framework for both dimensions, servitization and its performance effect, and apply in a configurational analysis to reexamine previous evidence, arriving at a configurational theory of the relationship between servitization and firm performance.
Design/methodology/approach
Combining systematic literature review (SLR) and inductive reasoning, the existing indicators for servitization and performance are identified and clustered into groups that adequately represent both dimensions. The dataset is reanalyzed against the resulting framework to identify the configurational patterns and to formulate the theoretical propositions.
Findings
Financial and nonfinancial indicators of servitization and its performance impact are organized into a comprehensive measurement framework grounded on existing research. The subsequent meta-analysis shows that the positive or negative impacts of servitization on performance depend on how firms implement servitization strategies and which performance aspects are examined.
Research limitations/implications
The results explain when servitization can be successful and confirm the existence of the so-called servitization paradox. The meta-analysis identified patterns that explain the previous mixed results, shaping a configurational theory of servitization. Thus, the measurement framework is conceptually robust and has sufficient detail to capture servitization and its performance outcome as it feasibly distinguished between different organizational configurations.
Originality/value
The framework provides a comprehensive portfolio of indicators for both managers and scholars to measure servitization intensity and performance. This supports managers of servitizing firms in leading this organizational transformation while avoiding its organizational and financial paradoxes.
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Ado Adamou Abba Ari, Olga Kengni Ngangmo, Chafiq Titouna, Ousmane Thiare, Kolyang, Alidou Mohamadou and Abdelhak Mourad Gueroui
The Cloud of Things (IoT) that refers to the integration of the Cloud Computing (CC) and the Internet of Things (IoT), has dramatically changed the way treatments are done in the…
Abstract
The Cloud of Things (IoT) that refers to the integration of the Cloud Computing (CC) and the Internet of Things (IoT), has dramatically changed the way treatments are done in the ubiquitous computing world. This integration has become imperative because the important amount of data generated by IoT devices needs the CC as a storage and processing infrastructure. Unfortunately, security issues in CoT remain more critical since users and IoT devices continue to share computing as well as networking resources remotely. Moreover, preserving data privacy in such an environment is also a critical concern. Therefore, the CoT is continuously growing up security and privacy issues. This paper focused on security and privacy considerations by analyzing some potential challenges and risks that need to be resolved. To achieve that, the CoT architecture and existing applications have been investigated. Furthermore, a number of security as well as privacy concerns and issues as well as open challenges, are discussed in this work.
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Riccardo Cimini, Lorenzo Coronella and Alessandro Mechelli
This paper examines the ability of those governmental reforms adopted in response to the COVID-19 outbreak to affect earnings management (EM).
Abstract
Purpose
This paper examines the ability of those governmental reforms adopted in response to the COVID-19 outbreak to affect earnings management (EM).
Design/methodology/approach
The paper focuses on the Italian decision to suspend the recapitalization obligation to guarantee the respect of the going concern’s assumption. By analysing a sample of unlisted entities, this analysis uses different techniques to detect EM before and after the suspension of that obligation.
Findings
The results suggest that EM decreased after the decision to suspend recapitalization obligations.
Research limitations/implications
Accounting quality depends on not only accounting standards but also management practices in response to those government measures instituted during the COVID-19 outbreak.
Originality/value
The results are a novelty in the literature. In terms of the institutional theory, they provide evidence of EM decrease, thereby validating the assumption that regulation can enable and empower social actors – particularly their actions – despite the visions of repression and constraint conjured by that concept. Isomorphism theory supports the thesis and results that indicate that EM decreases not only in emerging markets, where corporate governance mechanisms are less able to obstruct EM, but also in the developed countries. Thus, insightful and novel conceptualizations can still be achieved by using institutional theory. Yet the findings also extend agency theory assumptions and demonstrate that also the issuance of less severe regulation can reduce agency costs and, in turn, also EM.
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Vinh Xuan Bui and Hang Thu Nguyen
The purpose of this paper is to investigate the impacts of investor attention on stock market activity.
Abstract
Purpose
The purpose of this paper is to investigate the impacts of investor attention on stock market activity.
Design/methodology/approach
The authors employed the Google Search Volume (GSV) Index, a direct and non-traditional proxy for investor attention.
Findings
The results indicate a strong correlation between GSV and trading volume – a traditional measure of attention – proving the new measure’s reliability. In addition, market-wide attention increases both stock illiquidity and volatility, whereas company-level attention shows mixed results, driving illiquidity and volatility in both directions.
Originality/value
To the best of the authors’ knowledge, Nguyen and Pham’s (2018) study has been the only previous study identifying investor attention in Vietnam by using GSV as a proxy and examining the impacts of broad search terms about the macroeconomy on the stock market as a whole – on stock indices’ movements. The paper will contribute to this by quantifying GSV impacts on each stock individually.
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Noel Scott, Brent Moyle, Ana Cláudia Campos, Liubov Skavronskaya and Biqiang Liu
Rosa Agúndez Del Castillo, Lígia Ferro and Eduardo Silva
This article approaches the possibilities of photo elicitation as a technique for social research in the landscape of technology-mediated instantaneous interpersonal communication.
Abstract
Purpose
This article approaches the possibilities of photo elicitation as a technique for social research in the landscape of technology-mediated instantaneous interpersonal communication.
Design/methodology/approach
This case study, which involved persons with prison experience in the process of returning to the community, demonstrates how participant-generated photographs made with mobile handheld electronic devices and the meanings participants have attached to them allowed the research to take a co-creative turn.
Findings
The data analyzed show the potential of photo elicitation to build a link between researcher and researched that empowers the latter with agency in designing the results and also throughout the research process as a whole, thus allowing the former to reach a deeper level of understanding of the research participants' social reality.
Originality/value
The research conducted showcases the possibilities of this technique to approach the field of emotions from the ethnography and how they can build knowledge – especially in the work with vulnerable populations in vulnerable contexts – and generate new categories of analysis.
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While teleworking has become widespread during COVID-19, there is still little understanding of teleworking preferences. This study aims to explore how teleworking during the…
Abstract
Purpose
While teleworking has become widespread during COVID-19, there is still little understanding of teleworking preferences. This study aims to explore how teleworking during the pandemic influences employees’ preference for teleworking in the future.
Design/methodology/approach
This study used secondary survey data collected by the centro de investigaciones sociológicas (CIS) in Spain, from a sample of 430 individuals. The study used regression analysis to test how effort expectancy and perceived usefulness impact preference for teleworking through satisfaction with teleworking.
Findings
Results showed the importance of satisfaction with teleworking in explaining preference for teleworking. Moreover, satisfaction with teleworking was influenced by both effort expectancy and perceived usefulness. Specifically, individuals who perceived teleworking as useful and were more satisfied were also more likely to prefer teleworking after the pandemic, whereas individuals were less likely to prefer teleworking if it required more effort.
Originality/value
This study makes a significant contribution to the current literature by providing a new perspective on the topic of teleworking. This study focuses on exploring teleworking preferences during the pandemic from a post-adoption approach.
Propósito
El teletrabajo ha sido prevalente durante la pandemia de COVID-19, pero poco se sabe todavía sobre la preferencia de los empleados por el teletrabajo en este contexto. Este estudio tiene como objetivo explorar cómo el teletrabajo durante la pandemia influye en la preferencia de los empleados por el teletrabajo en el futuro.
Diseño/metodología/enfoque
Este estudio utilizó datos secundarios recopilados por el CIS en España. La muestra fue de 430 individuos. El análisis de regresión se aplicó para analizar la influencia de la expectativa de esfuerzo y la utilidad percibida en la preferencia por el teletrabajo a través de la satisfacción con el teletrabajo.
Hallazgos
Los resultados mostraron la importancia de la satisfacción para explicar la preferencia por el teletrabajo. Además, la satisfacción con el teletrabajo fue influenciada tanto por la expectativa de esfuerzo como por la utilidad percibida. Específicamente, aquellos individuos que percibieron el teletrabajo como útil y estaban más satisfechos también eran más propensos a preferir el teletrabajo, mientras que los individuos eran menos propensos a preferirlo cuando suponía un mayor esfuerzo.
Originalidad
Este estudio hace una contribución significativa a la literatura actual al proporcionar una nueva perspectiva sobre el teletrabajo. Este estudio se centra en explorar la preferencia por el teletrabajo durante la pandemia desde un enfoque post-adopción.
Objetivo
O teletrabalho tem sido prevalente durante a pandemia de COVID-19, mas ainda se sabe pouco sobre a preferência dos funcionários pelo teletrabalho neste contexto. Este estudo pretende explorar como o teletrabalho durante a pandemia influencia a preferência dos trabalhadores pelo teletrabalho no futuro.
Projeto/metodologia/abordagem
Este estudo utilizou dados secundários coletados pelo CIS na Espanha. A amostra foi de 430 indivíduos. A análise de regressão foi aplicada para analisar a influência da expectativa de esforço e da utilidade percebida na preferência pelo teletrabalho através da satisfação com o teletrabalho.
Resultados
Os resultados mostraram a importância da satisfação para explicar a preferência pelo teletrabalho. Além disso, a satisfação com o teletrabalho foi influenciada tanto pela expectativa de esforço como pela utilidade percebida. Especificamente, os indivíduos que perceberam o teletrabalho como útil e estavam mais satisfeitos eram também mais propensos a preferir o teletrabalho, enquanto que os indivíduos eram menos propensos a preferi-lo quando isso implicava um maior esforço.
Originalidade
Este estudo traz uma contribuição significativa para a literatura atual, fornecendo uma nova perspectiva sobre o teletrabalho. Este estudo se concentra nos fatores que impulsionam a intenção de uso contínuo, explorando a preferência das pessoas pelo teletrabalho durante a pandemia a partir de uma abordagem pós-adoção.
Details
Keywords
- Perceived usefulness
- Effort expectancy
- Satisfaction with teleworking
- Preference for teleworking
- COVID-19 pandemic
- Utilidad percibida
- Expectativa de esfuerzo
- Satisfacción con el teletrabajo
- Preferencia por el teletrabajo
- Pandemia de COVID-19
- Utilidade percebida
- Expectativa de esforço
- Satisfação com o teletrabalho
- Preferência pelo teletrabalho
- Pandemia de COVID-19
Cristiane Aparecida da Silva, Edicreia Andrade dos Santos, Stefania Maria Maier and Fabricia Silva da Rosa
The purpose of this paper is to analyze the urban resilience capacity and its relations with the economic, social and environmental well-being in smart cities in the state of São…
Abstract
Purpose
The purpose of this paper is to analyze the urban resilience capacity and its relations with the economic, social and environmental well-being in smart cities in the state of São Paulo (SP), particularly after the 2008 financial crisis.
Design/methodology/approach
Concerning its objectives, this study is characterized as descriptive. From the point of view of technical procedures, the research is bibliographic, and regarding data collection, it is documental. The approach of this research is quantitative, since it uses the statistical method. The sample was made up by 62 smart cities located in SP. The analysis comprised the period from 2010 to 2015.
Findings
The urban resilience pillars influence the economic well-being represented by the gross national product, in 58.8 percent, social well-being represented by the life expectancy of the residents of the smart cities, in 71.7 percent, and in environmental well-being indicated by CO2 emissions, in 21.5 percent.
Research limitations/implications
They are related to the researchers’ decision about the methodological design.
Practical implications
This study was limited to smart cities in SP listed in the RBCIH (Brazilian Network of Human Smart Cities), and may be extended to other cities in other Brazilian states.
Social implications
How resilience dimensions related to economic, social and environmental well-being such as poverty, food security, health, well-being, education quality, climate changes, and the like, were measured, which can be investigated in future research studies.
Originality/value
Despite its growing popularity worldwide, the urban resilience pillars and their relationship with human well-being in smart cities in the national context are little investigated, making this research original.
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Tim Kastrup, Michael Grant and Fredrik Nilsson
The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for…
Abstract
Purpose
The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for decision-making. To that end, it explores the links between accounting logic, commercial logic and DA use in financial due diligence (FDD).
Design/methodology/approach
The paper reports the findings of a case study of DA use in the FDD practice of a Big Four accounting firm in Sweden (Pseudonym: DealCo). The primary data comprises semistructured interviews, observations and additional meetings. Institutional logics is mobilized as method theory.
Findings
First, accounting logic and commercial logic both drove and hindered DA use in DealCo’s FDD practice in different ways. Second, conflicting prescriptions for DA use existed mostly within commercial logic rather than between accounting logic and commercial logic. Third, accounting logic and commercial logic, as perceptual and conceptual filters, seemed to shape DealCo’s advisors’ understanding of DA and give rise to an efficiency-centric DA logic. This logic, in turn, as a high-level model of how to use DA in the context of FDD, governed DA use broadly.
Originality/value
The paper draws attention to direct and indirect links between accounting logic and commercial logic, on the one hand, and DA conceptions and use, on the other hand. It, thereby, advances prior theorization of DA use in accounting for decision-making.
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Danusa Silva da Costa, Lucely Nogueira dos Santos, Nelson Rosa Ferreira, Katiuchia Pereira Takeuchi and Alessandra Santos Lopes
The aim was not to perform a systematic review but firstly to search in PubMed, Science Direct, Scopus and Web of Science databases on the papers published in the last five years…
Abstract
Purpose
The aim was not to perform a systematic review but firstly to search in PubMed, Science Direct, Scopus and Web of Science databases on the papers published in the last five years using tools for reviewing the statement of preferred information item for systematic reviews without focusing on a randomized analysis and secondly to perform a bibliometric analysis on the properties of films and coatings added of tocopherol for food packaging.
Design/methodology/approach
On January 24, 2022, information was sought on the properties of films and coatings added of tocopherol for use as food packaging published in PubMed, Science Direct, Scopus and Web of Science databases. Further analysis was performed using bibliometric indicators with the VOSviewer tool.
Findings
The searches returned 33 studies concerning the properties of films and coatings added of tocopherol for food packaging, which were analyzed together for a better understanding of the results. Data analysis using the VOSviewer tool allowed a better visualization and exploration of these words and the development of maps that showed the main links between the publications.
Originality/value
In the area of food science and technology, the development of polymers capable of promoting the extension of the shelf life of food products is sought, so the knowledge of the properties is vital for this research area since combining a biodegradable polymeric material with a natural antioxidant active is of great interest for modern society since they associate environmental preservation with food preservation.