Search results

This paper seeks to explore the influence of generative artificial intelligence (GenAI) on employee performance in the workplace, viewed from a managerial perspective. It concentrates on key elements such as employee engagement, trust in GenAI and attitudes toward its implementation. This exploration is motivated by the ongoing evolution of GenAI, which presents managers with the crucial task of understanding and integrating this technology into their strategic frameworks.

We collected 251 responses from managers and senior managers representing companies that have embraced GenAI in Spain. A hierarchical regression analysis was employed to examine the hypotheses. Subsequently, mediating effects and moderated mediation effects were scrutinized using the bias-corrected bootstrapping method.

The data analysis suggests a significant enhancement in employee engagement and performance from a managerial perspective, attributed to improved attitudes and trust toward the adoption of GenAI. This conclusion is drawn from our research conducted with samples collected in Spain. Notably, our findings indicate that while positive attitudes toward GenAI correlate with enhanced engagement and performance, there exists a weakening effect on the significant positive impact of GenAI adoption in the workplace. This suggests that GenAI is still in its early stages of adoption within these companies, necessitating additional time for managers to develop greater confidence in its efficacy.

This study represents one of the pioneering investigations centered on the implementation of GenAI within the workplace context. It contributes significantly to the existing body of literature concerning the stimulus-organism-response (S-O-R) model in technology innovation adoption within work environments.

By drawing upon institutional theory, the purpose of this paper is to investigate the role of four critical resources (credit, electricity, contract enforcement and political governance) in explaining the quality of entrepreneurship and the depth of the supporting entrepreneurship ecosystem in Africa.

A quantitative approach based on ordinary least squares regression analysis was used. Three data sources were employed. First, the Global Entrepreneurship Index (GEI) of 35 African countries was used to measure the quality of entrepreneurship and the depth of the entrepreneurial ecosystem in Africa which represents the dependent variable. Second, the World Bank’s data on access to credit, electricity and contract enforcement in Africa were also employed as explanatory variables. Third, the Ibrahim Index of African Governance was used as an explanatory variable. Finally, country-specific data on four control variables (GDP, foreign direct investment, population and education) were gathered and analysed.

To support entrepreneurship development, Africa needs broad financial inclusion and state institutions that are more effective at enforcing contracts. Access to credit was non-significant and therefore did not contribute to the dependent variable (entrepreneurship quality and depth of entrepreneurial support in Africa). Access to electricity and political governance were statistically significant and correlated positively with the dependent variables. Finally, contract enforcement was partially significant and contributed to the dependent variable.

A lack of GEI data for all 54 African countries limited this study to only 35 African countries: 31 in sub-Saharan Africa and 4 in North Africa. Therefore, the generalisability of this study’s findings to the whole of Africa might be limited. Second, this study depended on indexes for this study. Therefore, any inconsistencies in the index aggregation if any could not be authenticated. This study has practical implications for the development of entrepreneurship in Africa. Public and private institutions for credit delivery, contract enforcement and the provision of utility services such as electricity are crucial for entrepreneurship development.

The institutional void is a challenge for Africa. This study highlights the weak, corrupt nature of African institutions that supposedly support MSME growth. Effective entrepreneurship development in Africa depends on the presence of a supportive institutional infrastructure. This study engages institutional theory to explain the role of institutional factors such as state institutions, financial institutions, utility providers and markets in entrepreneurship development in Africa.

This paper aims to identify the interrelationships of institutional factors that compose an entrepreneurial ecosystem (EE) in small towns that can potentially increase the attraction of franchises.

The authors analyzed 728 small towns with franchise chains that do not belong to metropolitan regions and are limited to populations of up to 50,000 inhabitants. Secondary data are obtained from the Brazilian Institute of Geography and Statistics. The data analysis technique used is Poisson regression.

A higher number of employed persons (H1), a higher savings (H2) and a higher number of educational institutions (H4) correlates with more franchise chains in small towns. The availability of institutional support (H3) does not correlate with the number of franchise chains. Regarding the interrelationships between factors, the interactive effect between two constructs is determined to cause a decrease in franchise chains, whereas interrelating three factors raises the number of franchise chains (R² = 72.3%).

The analysis identifies some environmental factors to be considered in market prospecting by franchise chains’ expansion managers. These factors constitute a relevant analytical model focused on the regional development of franchise chains.

Social contributions are directed to public policy professionals responsible for regional economic development, as emerging markets demand actions to encourage job creation when confronted with high unemployment rates and dependence on the informal economy.

The contribution of this paper is bringing EE to the debate of the institutional environment’s impact on new businesses. EE adds to the debate examining the interrelationships between different institutional factors. An EE not only identifies the factors, but also examines the interdependence of these factors, which can potentially explain the attraction of franchise chains in small towns.

This study examines the mediation effects of entrepreneurial attitudes (EAs) on the nexus of the entrepreneurial ecosystem (EE) quality and productive entrepreneurship for early-stage and high-growth entrepreneurial activities.

The study employs global entrepreneurship monitor (GEM) panel data of 137 economies from 2014 to 2018. Random effect panel regressions and relative effect size estimations were used for data analysis.

The study’s findings show complementary mediation effects suggesting that EE quality steers entrepreneurial activities via the EA. However, such mediation is much more vivid towards high growth than early-stage activities. Vibrant EEs provide necessary resources that boost the attitude of potential and nascent entrepreneurs to engage in early stage and high-growth entrepreneurial activities.

The study utilizes GEM data to explain the EEs and EA dynamics and their related effects on entrepreneurship at the macro level. Future research may study the phenomena by using micro level data.

The paper explores a less empirically researched question on how EEs steer entrepreneurship growth and development. It reveals a need for new perspectives/logics (e.g. mediation/moderation) for improving the explanations on the extant EEs framework. It further informs policymakers and practitioners to design entrepreneur-centred EE policies and programs.

The purpose of this study is to investigate the intricate relationship between digitalization, entrepreneurship and financial/digital literacy in the Nordic countries from 2010 to 2022. By integrating both demand (social impact) and supply (business response) perspectives, the research aims to provide a comprehensive understanding of how digital transformation influences entrepreneurial activities. It addresses gaps in the existing literature, particularly the need for long-term analysis and the exploration of entrepreneurial actions within specific systemic contexts.

Several indicators were used to measure digitalization, entrepreneurship and financial/digital literacy from secondary sources. The methodology employed in this study involved the estimation of dynamic linear models to investigate the evolving relationship between digitalization and entrepreneurial activity. First, a bias-corrected test for the Granger noncausality test was used. After this preliminary analysis, the estimation autoregressive model with bias correction and time effects was applied, followed by an alternative model entitled the autoregressive distributed lag model (ARDL), selecting the pooled mean group and dynamic fixed effect estimators.

Key findings highlight the pivotal role of digitalization drivers such as e-commerce, CRM integration and investments in R&D in shaping innovative business models. Furthermore, the study emphasizes the entrepreneurial potential unleashed by widespread Internet adoption, particularly among diverse countries. The results also reveal the significance of R&D in periods of disruption and the intertwined relationship between digital and financial literacy and entrepreneurship. Notably, the study underscores the importance of a holistic understanding as e-commerce and e-banking intertwine to enhance financial and digital literacy.

Practical implications suggest policymakers support entrepreneurs through training programs, while businesses are encouraged to adapt strategies and prioritize innovation in digital environments. The study advocates for a strategic and long-term perspective to address the implications of digitalization on entrepreneurship, highlighting the critical role of research and development in fostering innovation during disruptive phases.

The novel contribution of this research lies in its thorough examination of the intricate relationship between digitalization, entrepreneurship and financial/digital literacy, particularly within the Nordic countries. By bridging gaps in existing literature and focusing on entrepreneurial behaviours within specific systemic contexts, the study offers valuable insights into the nuanced dynamics at play.

The purpose of this study is to perform bibliometric analysis to systematically and comprehensively examine the current landscape of digital knowledge, integration and performance in the transformation of sustainability accounting, reporting and assurance.

This research uses a systematic literature review, following the Scientific Procedures and Rationales for Systematic Literature Review protocol and uses various bibliometric and performance analytical methods. These include annual scientific production analysis, journal analysis, keyword cooccurrence analysis, keyword clustering, knowledge gap analysis and future research direction identification to evaluate the existing literature thoroughly.

The analysis reveals significant insights into the transformative impact of digital technologies on sustainability practices. Annual scientific production and journal analyses highlight key contributors to the adoption of digital technologies in sustainability accounting, reporting and assurance. Keyword cooccurrence analyses have identified key themes in sustainability accounting, reporting and assurance, highlighting the transformative role of digital technologies such as artificial intelligence (AI), blockchain, Internet of Things (IoT) and big data. These technologies enhance corporate accountability, transparency and sustainability by automating processes and improving data accuracy. The integration of these technologies supports environmental, social and governance (ESG) reporting, circular economy initiatives and strategic decision-making, fostering economic, social and environmental sustainability. Cluster-by-coupling analyses delve into nine broader revealing that IoT improves ESG report accuracy, eXtensible Business Reporting Language structures ESG data and AI enhances life cycle assessments and reporting authenticity. In addition, digital transformation impacts environmental performance, big data optimizes resource use and edge computing improves eco-efficiency. Furthermore, this study identifies avenues for future research to advance the understanding and implementation of digital technology in sustainability accounting, reporting and assurance practices.

Academically, this research enriches the understanding of how digital technologies shape sustainability practices and identifies gaps in digital knowledge and integration. Practically, it provides actionable insights for organizations to improve sustainability reporting and performance by effectively leveraging these technologies. Policy-wise, the findings advocate for frameworks supporting the effective implementation of these technologies, ensuring alignment with global sustainability goals.

This study offers a detailed analysis of the performance and intellectual framework of research on implementing digital technology in sustainability accounting, reporting and assurance. It highlights the evolving research landscape and emphasizes the need for further investigation into how emerging technologies can be leveraged to achieve sustainability goals.

This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.