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Available. Open Access. Open Access
Article
Publication date: 15 July 2024

Mohammad Islam Biswas, Md. Shamim Talukder and Atikur Rahman Khan

Firms have already begun integrating artificial intelligence (AI) as a replacement for conventional performance management systems owing to its technological superiority. This…

1787

Abstract

Purpose

Firms have already begun integrating artificial intelligence (AI) as a replacement for conventional performance management systems owing to its technological superiority. This transition has sparked a growing interest in determining how employees perceive and respond to performance feedback provided by AI as opposed to human supervisors.

Design/methodology/approach

A 2 x 2 between-subject experimental design was employed that was manipulated into four experimental conditions: AI algorithms, AI data, highly experienced human supervisors and low-experience human supervisor conditions. A one-way ANOVA and Welch t-test were used to analyze data.

Findings

Our findings revealed that with a predefined fixed formula employed for performance feedback, employees exhibited higher levels of trust in AI algorithms, had greater performance expectations and showed stronger intentions to seek performance feedback from AI algorithms than highly experienced human supervisors. Conversely, when performance feedback was provided by human supervisors, even those with less experience, in a discretionary manner, employees' perceptions were higher compared to similar feedback provided by AI data. Moreover, additional analysis findings indicated that combined AI-human performance feedback led to higher levels of employees' perceptions compared to performance feedback solely by AI or humans.

Practical implications

The findings of our study advocate the incorporation of AI in performance management systems and the implementation of AI-human combined feedback approaches as a potential strategy to alleviate the negative perception of employees, thereby increasing firms' return on AI investment.

Originality/value

Our study represents one of the initial endeavors exploring the integration of AI in performance management systems and AI-human collaboration in providing performance feedback to employees.

Details

China Accounting and Finance Review, vol. 26 no. 4
Type: Research Article
ISSN: 1029-807X

Keywords

Available. Open Access. Open Access
Article
Publication date: 5 February 2024

Marianne Jaakkola, Soila Lemmetty, Kaija Collin, Minna Ylönen and Teuvo Antikainen

This study aims to increase the understanding of the starting points and presuppositions of organizational learning (OL) processes in a hospital’s surgical department based on the…

682

Abstract

Purpose

This study aims to increase the understanding of the starting points and presuppositions of organizational learning (OL) processes in a hospital’s surgical department based on the existing theory of OL and to make visible the practical possibilities of the theory in this context.

Design/methodology/approach

The study was conducted as a case study. The data were collected from personnel of the hospital’s surgical department and consisted of 26 thematic interviews. The data were analyzed using qualitative theory-driven content analysis.

Findings

This study found different starting points for both employee-oriented and organization-oriented learning processes that could potentially progress to different levels of the organization: from individuals to a wider group or from a large group to an individual. The starting point of employee-oriented learning processes was depicted as everyday life problems or situations or was based on the person’s interest. The starting points of organization-oriented learning processes were described as achieving or maintaining the organization’s expected skill levels, pursuing continuous development or pursuing the organization’s specific development needs. Different kinds of presuppositions were also located within the OL processes.

Originality/value

This study produced new practice-based knowledge about the starting points of OL processes and their presuppositions. In health-care organizations, learning is especially important due to intensive and complex changes, and this study provides empirical evidence on how to enhance learning.

Details

The Learning Organization, vol. 31 no. 3
Type: Research Article
ISSN: 0969-6474

Keywords

Available. Open Access. Open Access
Article
Publication date: 1 February 2024

Frank Nana Kweku Otoo and Nissar Ahmed Rather

Highly committed, motivated and engaged employees assure organizational success and competitiveness. The study aims to examine the association between human resource development…

6097

Abstract

Purpose

Highly committed, motivated and engaged employees assure organizational success and competitiveness. The study aims to examine the association between human resource development (HRD) practices and employee engagement with organizational commitment as a mediating variable.

Design/methodology/approach

Data were collected from 760 employees of 13 star-rated hotels comprising 5 (five-star) and 8 (four-star). The data supported the hypothesized relationships. Structural equation modeling was used to evaluate the proposed model and hypotheses. Construct validity and reliability were established through confirmatory factor analysis.

Findings

The results indicate that HRD practices and affective commitment are significantly associated. HRD practices and continuance commitment were shown to be non-significantly associated. HRD practices and normative commitment were shown to be non-significantly associated. Employee engagement and organizational commitment are significantly associated. The results further show that organizational commitment mediates the association between HRD practices and employee engagement.

Research limitations/implications

The generalizability of the findings will be constrained due to the research's hotel industry focus and cross sectional data.

Practical implications

The study's findings will serve as valuable pointers for stakeholders and policymakers of the hotel industry in the adoption, design and implementation of proactive HRD interventions to keep highly engaged and committed employees for organizational competitiveness and sustainability.

Originality/value

By evidencing empirically that organizational commitment mediates the nexus between HRD practices and employee engagement, the study extends the literature.

Details

Rajagiri Management Journal, vol. 18 no. 3
Type: Research Article
ISSN: 0972-9968

Keywords

Available. Open Access. Open Access
Article
Publication date: 16 August 2022

Ziqiang Lin, Xianchun Liao and Haoran Jia

The decarbonization of power generation is key to achieving carbon neutrality in China by the end of 2060. This paper aims to examine how green finance influences China’s…

3466

Abstract

Purpose

The decarbonization of power generation is key to achieving carbon neutrality in China by the end of 2060. This paper aims to examine how green finance influences China’s low-carbon transition of power generation. Using a provincial panel data set as an empirical study example, green finance is assessed first, then empirically analyses the influences of green finance on the low-carbon transition of power generation, as well as intermediary mechanisms at play. Finally, this paper makes relevant recommendations for peak carbon and carbon neutrality in China.

Design/methodology/approach

To begin with, an evaluation index system with five indicators is constructed with entropy weighting method. Second, this paper uses the share of coal-fired power generation that takes in total power generation as an inverse indicator to measure the low-carbon transition in power generation. Finally, the authors perform generalized method of moments (GMM) econometric model to examine how green finance influences China’s low-carbon transition of power generation by taking advantage of 30 provincial panel data sets, spanning the period of 2007–2019. Meanwhile, the implementation of the 2016 Guidance on Green Finance is used as a turning point to address endogeneity using difference-in-difference method (DID).

Findings

The prosperity of green finance can markedly reduce the share of thermal power generation in total electricity generation, which implies a trend toward China’s low-carbon transformation in the power generation industry. Urbanization and R&D investment are driving forces influencing low-carbon transition, while economic development hinders the low-carbon transition. The conclusions remain robust after a series of tests such as the DID method, instrumental variable method and replacement indicators. Notably, the results of the mechanism analysis suggest that green finance contributes to low-carbon transformation in power generation by reducing secondary sectoral share, reducing the production of export products, promoting the advancement of green technologies and expanding the proportion of new installed capacity of renewable energy.

Research limitations/implications

This paper puts forward relevant suggestions for promoting the green finance development with countermeasures such as allowing low interest rate for renewable energy power generation, facilitating market function and using carbon trade market. Additional policy implication is to promote high quality urbanization and increase R&D investment while pursuing high quality economic development. The last implication is to develop mechanism to strengthen the transformation of industrial structure, to promote high quality trade from high carbon manufactured products to low-carbon products, to stimulate more investment in green technology innovation and to accelerate the greening of installed structure in power generation industry.

Originality/value

This paper first attempts to examine the low-carbon transition in power generation from a new perspective of green finance. Second, this paper analyses the mechanism through several aspects: the share of secondary industry, the output of exported products, advances in green technology and the share of renewable energy in new installed capacity, which has not yet been done. Finally, this study constructs a system of indicators to evaluate green finance, including five indicators with entropy weighting method. In conclusion, this paper provides scientific references for sustainable development in China, and meanwhile for other developing countries with similar characteristics.

Details

International Journal of Climate Change Strategies and Management, vol. 15 no. 2
Type: Research Article
ISSN: 1756-8692

Keywords

Available. Open Access. Open Access
Article
Publication date: 11 March 2022

Haiyan Jiang, Jing Jia and Yuanyuan Hu

This study aims to investigate whether firms purchase directors' and officers' liability (D&O) insurance when the country-level economic policy uncertainty (EPU) is high.

1898

Abstract

Purpose

This study aims to investigate whether firms purchase directors' and officers' liability (D&O) insurance when the country-level economic policy uncertainty (EPU) is high.

Design/methodology/approach

This study uses D&O insurance data from Chinese listed firms between 2003 and 2019 to conduct regression analyses to examine the association between D&O insurance and EPU.

Findings

The results show that government EPU, despite being an exogenous factor, increases the likelihood of firms' purchasing D&O insurance, and this effect is more pronounced when firms are exposed to great share price crash risk and high litigation risk, suggesting that firms intend to purchase D&O insurance possibly due to the accentuated stock price crash risk and litigation risk associated with EPU. In addition, the results indicate that the effect of EPU on the D&O insurance purchase decision is moderated by the provincial capital market development and internal control quality.

Practical implications

The study highlights the role of uncertain economic policies in shareholder approval of D&O insurance purchases.

Originality/value

The study enriches the literature on the determinants of D&O insurance purchases by documenting novel evidence that country-level EPU is a key institutional factor shaping firms' decisions to purchase D&O insurance.

Details

China Accounting and Finance Review, vol. 24 no. 1
Type: Research Article
ISSN: 1029-807X

Keywords

Available. Open Access. Open Access
Article
Publication date: 26 January 2024

Alana Vandebeek, Wim Voordeckers, Jolien Huybrechts and Frank Lambrechts

The purpose of this study is to examine how informational faultlines on a board affect the management of knowledge owned by directors and the consequences on organizational…

1599

Abstract

Purpose

The purpose of this study is to examine how informational faultlines on a board affect the management of knowledge owned by directors and the consequences on organizational performance. In this study, informational faultlines are defined as hypothetical lines that divide a group into relatively homogeneous subgroups based on the alignment of several informational attributes among board members.

Design/methodology/approach

The study uses unique hand-collected panel data covering 7,247 board members at 106 publicly traded firms to provide strong support for the hypothesized U-shaped relationship. The authors use a fixed effects approach and a system generalized method of moments approach to test the hypothesis.

Findings

The study finds that the relationship between informational faultlines on a board and organizational performance is U shaped, with the least optimal organizational performance experienced when boards have moderate informational faultlines. More specifically, informational faultlines within boards are negatively related to organizational performance across the weak-to-moderate range of informational faultlines and positively related to organizational performance across the moderate-to-strong range.

Research limitations/implications

By explaining the mechanisms through which informational faultlines are related to organizational performance, the authors contribute to the literature in a number of ways. By conceptualizing how the management of knowledge plays an important role in the particular setting of corporate boards, the authors add not only to literature on knowledge management but also to the faultline and corporate governance literature.

Originality/value

This study offers a rationale for prior mixed findings by providing an alternative theoretical basis to explain the effect of informational faultlines within boards on organizational performance. To advance the field, the authors build on the concept of knowledge demonstrability to illuminate how informational faultlines affect the management of knowledge within boards, which will translate to organizational performance.

Details

Journal of Knowledge Management, vol. 28 no. 11
Type: Research Article
ISSN: 1367-3270

Keywords

Available. Open Access. Open Access
Article
Publication date: 8 May 2023

Ali Hassanzadeh Mohassel, Reza Hesarzadeh and Mohammad Ali Bagherpour Velashani

This paper aims to examine how leadership style in audit firms influences audit quality. The paper further explores the mediating role of knowledge sharing in the relationship…

5232

Abstract

Purpose

This paper aims to examine how leadership style in audit firms influences audit quality. The paper further explores the mediating role of knowledge sharing in the relationship between leadership style and audit quality.

Design/methodology/approach

The present paper studies the effects of transformational and servant leadership styles on audit quality through knowledge sharing. Data are collected from 396 Iranian external auditors via a questionnaire.

Findings

The results show that both transformational and servant leadership style significantly influence audit quality through knowledge sharing. Moreover, the impact of transformational leadership style is stronger than the impact of servant leadership style.

Originality/value

In audit quality literature, little attention has been devoted to both leadership style and knowledge sharing. This paper develops a parsimonious model which shows how leadership style improves audit quality, and how knowledge sharing strengthens the impact of leadership style on audit quality. The results have important implications particularly for audit industry.

研究目的

本文探討審計公司內的領導風格會如何影響審計質量; 本文亦進一步探索、在領導風格與審計質量的關聯上、知識共享所扮演的調節角色。

研究設計/方法/理念

本文旨在研究透過知識共享、轉型領導風格和僕人式領導風格會如何影響審計質量。數據取自396名伊朗外聘審計員,方法是透過一份調查問卷而進行的。

研究結果

研究結果顯示、轉型領導風格和僕人式領導風格兩者均會透過知識共享、影響著審計質量,而且,這影響是頗為顯著的。就影響的程度而言,轉型領導風格的影響則較僕人式領導風格的更為強烈。

研究的原創性/價值

在研究審計質量的文獻裡,學者對領導風格和知識共享這兩個課題均沒多大關注。本文建立了一個簡約模型,去顯示領導風格如何能改善審計質量,以及知識共享如何能增強領導風格對審計質量的影響。研究結果給予我們重要的啟示,尤對審計行業而言。

Details

European Journal of Management and Business Economics, vol. 33 no. 3
Type: Research Article
ISSN: 2444-8451

Keywords

Available. Content available

Abstract

Details

International Journal of Operations & Production Management, vol. 39 no. 6/7/8
Type: Research Article
ISSN: 0144-3577

Available. Content available

Abstract

Details

Corporate Communications: An International Journal, vol. 29 no. 4
Type: Research Article
ISSN: 1356-3289

Available. Open Access. Open Access
Article
Publication date: 20 December 2023

Lara Agostini, Anna Nosella, Riikka Sarala and Corinne Nkeng

Strategic flexibility (SF) has become increasingly important for firms because of the fast changes in the external environment. In line with the practical importance of SF, an…

2885

Abstract

Purpose

Strategic flexibility (SF) has become increasingly important for firms because of the fast changes in the external environment. In line with the practical importance of SF, an emerging research field has developed around it that has attempted to understand the nature of SF and the key relationships. The aim of this study is to unveil the semantic structure of the recent literature on SF and to suggest new promising areas for future research.

Design/methodology/approach

The authors conduct a systematic literature review with a bibliographic analysis technique, which allows authors to identify the main recent streams in the literature, as well as offer reflections and suggestions for future research.

Findings

The authors uncover three main emerging areas in the research on SF, namely SF as a dynamic capability, the role of knowledge management for SF and the relationship between a firm SF and the external environment. The authors put forward three avenues for future research on SF: Avenue 1. SF, business model innovation (BMI) and other dynamic capabilities (DC), Avenue 2. Digital technologies and SF/organizational agility and Avenue 3. SF and sustainability. Articles included in the special issue entitled “A strategic perspective on flexibility, agility and adaptability in the digital era” contribute to Avenue 2, thus paving the way for filling some of the identified gaps regarding the relationship between SF and digitalization.

Originality/value

To the best of authors’ knowledge, this is the first literature review on SF that uses a bibliometric approach to draw conclusions on the findings in the literature. The review contributes to the theoretical understanding of SF by illustrating and explicating core topics that have persisted over time, as well as by presenting three main avenues for further developing authors’ knowledge around SF.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

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