Eduard Hartwich, Philipp Ollig, Gilbert Fridgen and Alexander Rieger
This paper aims to establish a fundamental and comprehensive understanding of non-fungible tokens (NFTs) by identifying and structuring common characteristics within a taxonomy…
Abstract
Purpose
This paper aims to establish a fundamental and comprehensive understanding of non-fungible tokens (NFTs) by identifying and structuring common characteristics within a taxonomy. NFTs are hyped and increasingly marketed as essential building blocks of the Metaverse. However, the dynamic evolution of the NFT space has posed challenges for those seeking to develop a deep and comprehensive understanding of NFTs, their features and their capabilities.
Design/methodology/approach
Utilizing common guidelines for the creation of taxonomies, the authors developed (over 3 iterations), a multi-layer taxonomy based on workshops and interviews with 11 academic and 15 industry experts. Through an evaluation of 25 NFTs, the authors demonstrate the usefulness of the taxonomy.
Findings
The taxonomy has 4 layers, 14 dimensions and 42 characteristics, which describe NFTs in terms of reference object, token properties, token distribution and realizable value.
Originality/value
The authors' framework is the first to systematically cover the emerging NFT phenomenon. This framework is concise yet extendible and presents many avenues for future research in a plethora of disciplines. The characteristics identified in the authors' taxonomy are useful for NFT- and Metaverse-related research in finance, marketing, law and information systems. Additionally, the taxonomy can serve as an information source for policymakers as they consider NFT regulation.
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Xusen Cheng, Jian Mou, Xiao-Liang Shen, Triparna de Vreede and Rainer Alt
Siti Zaleha Abdul Rasid, Abdul Rahim Abdul Rahman and Wan Khairuzzaman Wan Ismail
The purpose of this paper is to examine the link between management accounting and risk management. The paper measures the extent to which management accounting practices help in…
Abstract
Purpose
The purpose of this paper is to examine the link between management accounting and risk management. The paper measures the extent to which management accounting practices help in managing risks and the extent of the integration between these two important managerial functions.
Design/methodology/approach
The study used a mail survey of financial institutions listed in the Malaysian Central Banks' web site. The respondents to whom 106 questionnaires were sent were the chief financial officers; the response rate was 68 percent. A total of 16 post‐survey semi‐structured interviews were also conducted with selected respondents to gain further insights into the survey findings.
Findings
The findings from the survey indicate that analysis of financial statements was perceived to contribute most towards risk management. The majority of the respondents were of the view that the management accounting function was greatly involved in the organization's risk management. Consistent with the survey findings, the interviewees also perceived that budgetary control, budgeting, and strategic planning played important roles in managing risk.
Research limitations/implications
This is a study conducted in Malaysian financial institutions and thus, results may not be generalizable to other contexts. The findings of this study strengthen the importance of both management accounting and risk management in complementing each other to form part of the corporate performance management systems.
Originality/value
This paper contributes to the literature as very few studies have examined the significant link between management accounting and risk management.
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This paper scrutinizes the scholarship on community archives' information work. Community archives and archiving projects represent unprecedentedly democratic venues for…
Abstract
Purpose
This paper scrutinizes the scholarship on community archives' information work. Community archives and archiving projects represent unprecedentedly democratic venues for information work centering on essential documentary concepts such as custody, collection development and appraisal, processing, arrangement and description, organization, representation and naming, collaboration, resource generation and allocation, activism and social justice, preservation, reuse, and sustainability.
Design/methodology/approach
Unearthed through databases searches, citation chaining, and browsing, sources examined include peer-reviewed journal articles, books, and book chapters published in the English language between 1985 and 2018.
Findings
The literature on community archives’ information work shows considerable geographical (six continents), topical, and (inter)disciplinary variety. This paper first explores scholars' efforts to define both community and community archives. Second, it unpacks the ways in which community archives include new stakeholders and new record types and formats even as they leverage alternative archival principles and practices. Third, it discusses community archives as political venues for empowerment, activism, and social justice work. Fourth, this paper delves into the benefits and challenges of partnerships and collaborations with mainstream institutions. Fifth, it documents the obstacles community archives face: not only tensions within and among communities, but also sustainability concerns. Finally, it sets forth six directions for future research.
Originality/value
This paper is the first systematic review of the community archives literature.
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Anthony Nkrumah Agyabeng, Alexander Preko, Kofi Hilla Avusuglo, Anthony Sumnaya Kumasey, Akwasi Sarfo Kantanka and Mawuli Feglo
This study investigate urban migrant dwellers’ gender and age differences in response to the specific phobia of COVID-19 and hesitancy toward vaccines in the slum settlements.
Abstract
Purpose
This study investigate urban migrant dwellers’ gender and age differences in response to the specific phobia of COVID-19 and hesitancy toward vaccines in the slum settlements.
Design/methodology/approach
The study anchored on the two-factor model proposed by Mowrer (1939) and used a quantitative design approach with a convenience sampling method for data gathering among 362 urban migrants residing and working in the cities of Ghana. The study used the Mann–Whitney U test and the regression analysis for the analysis.
Findings
The result showed that there is a significant difference between males and females in their understanding of economic phobia, thoughts on social phobia and perception level of vaccine hesitancy. Additionally, there is a significant difference between age groups in their level of thoughts of psychological phobia, economic phobia and thoughts of vaccine hesitancy. Finally, the specific of phobias of COVID-19 are significant predictors of vaccine hesitancy.
Research limitations/implications
This research is slum-specific, which implies that the outcome cannot be generalized to other geographical settings.
Practical implications
The study demonstrates how a pandemic manifests itself to dwellers in slums. The outcome of the study sheds light on how policymakers appreciate the dynamics of the pandemic in a developing country, which may guide future responses to pandemics.
Originality/value
The outcome of the study sheds light on how policymakers appreciate the dynamics of the pandemic in a developing country, which may guide future responses to pandemics.
Taciana Mareth, Antônio Márcio Tavares Thomé, Luiz Felipe Scavarda and Fernando Luiz Cyrino Oliveira
This systematic literature review integrates the findings of existing studies regarding technical efficiency (TE) in dairy farms. The purpose of this paper is to offer a research…
Abstract
Purpose
This systematic literature review integrates the findings of existing studies regarding technical efficiency (TE) in dairy farms. The purpose of this paper is to offer a research framework that assembles TE descriptors, a classification of previous literature that provides the basis for the synthesis and research agenda.
Design/methodology/approach
This paper systematically reviews 86 survey research studies using rigorous and reproducible procedures. The review is applied to published survey research.
Findings
The framework relates context, inputs, outputs and metrics of TE. There is no agreement among the authors on the context and determinants of TE. The main determinants of TE are geographical location, farm size, investments in veterinary care, feeding and milking practice, TE model estimation techniques, public policy, and management-related variables. This paper offers ten propositions for future research on the controversial results on the determinants of TE. The authors also explore the reasons for the discrepant results based on the Debreu-Farrell’s definition of TE, the contingency theory and the resource-based view of the firm, elucidating the literature and serving as a basis for future investigation. Implications for dairy farmers and researchers close the review.
Originality/value
Meta-analysis and meta-regression studies were long at the forefront of reviews in the TE of dairy farms. This paper offers a novel qualitative research synthesis with frameworks and the classification of previous literature and a research agenda, which provides a new and different perspective for analysis, by innovating over the available quantitative procedures to combine statistical results.
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David Angel, Ksenia Chmutina, Victoria Haines and Monia Del Pinto
Disaster research is often geared towards logocentrism and has relatively few outputs that explore alternative forms of representation, particularly those using an artistic…
Abstract
Purpose
Disaster research is often geared towards logocentrism and has relatively few outputs that explore alternative forms of representation, particularly those using an artistic medium. This paper explores how the creative use of audio representation can enhance understanding of flooding experiences, challenging the predominant text-based approach within qualitative study.
Design/methodology/approach
During a series of visits to people who had been flooded in 2019 in the UK, interviews and ambient sounds were recorded, analysed and then intertwined with musical elements composed by the lead author. The result is a phonographic representation of the synthesised data. The process explores a tripartite, creative, sonic approach that comingles thematic spoken excerpts with local sounds and musical compositions.
Findings
This article presents three sonic vignettes that illustrate the use of audio as a medium for academic research outputs. It contributes to the current consensus that the interpretation, representation and dissemination of research findings should be broadened beyond the dominance of the written word to align with the ethos of the Disaster Studies Manifesto.
Research limitations/implications
The research contributes to disaster scholarship by developing a transdisciplinary approach to explore people’s experiences. By retaining the participants’ voices at its core, it makes use of in-depth, rich data to illustrate individuality, rather than aiming to generalise.
Originality/value
Very little disaster research has focussed on pushing the boundaries of investigation by using the arts as a lens for both the researcher and their audience. Such work may connect with a wider range of people compared to a text-based “traditional” academic output. It can offer new opportunities for practical uses within Disaster Risk Reduction, for example as a communicative and educational tool.
Contribution to impact
This paper contributes to understanding the impact of developing audio representation as a medium for conveying people’s experiences of flooded homes.
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In October 2008, a group of international scholars met at Hohentuebingen Castle, in Tuebingen, Germany, to discuss issues of international governance in education. At that time…
Abstract
In October 2008, a group of international scholars met at Hohentuebingen Castle, in Tuebingen, Germany, to discuss issues of international governance in education. At that time, governance as an analytical concept was just beginning to be more widely discussed in German educational science. These discussions were primarily in the context of new forms of organizational steering and with regards to a changing embeddedness of national education systems attributed to processes of globalization and fiscal austerity. In addition, a large interdisciplinary research project located at the University of Bremen, TranState, was already exerting considerable international influence with a decidedly comparative perspective on those areas of German educational science. However, in this early phase, the debate on international governance in education was limited and focused heavily on emerging theories of governance, among colleagues at the University of Tuebingen, both at the Institute of Education as well as in other parts of the faculty. To me, Frank-Olaf Radtke was the key person who had first drawn my attention to educational governance, and I was especially grateful for having had the opportunity to continue our previous exchanges in the context of the Tuebingen meeting.