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

Wonjae Hwang, Hoon Lee and Sang-Hwan Lee

As a response to challenges that globalization poses, governments often utilize an expansionary fiscal policy, a mix of increased compensation spending and capital tax cuts. To…

287

Abstract

Purpose

As a response to challenges that globalization poses, governments often utilize an expansionary fiscal policy, a mix of increased compensation spending and capital tax cuts. To account for these policy measures that are consistent with neither the compensation nor the efficiency hypothesis, this study examines government fractionalization as the key conditional factor.

Design/methodology/approach

We test our hypothesis with a country-year data covering 24 OECD countries from 1980 to 2011. To examine how a single country juggles compensation spending and capital taxation policies jointly, we employ a research strategy that classifies governments into four categories based on their implementation of the two policies and examine the link between imports and fiscal policy choices conditioned on government fractionalization.

Findings

This study shows that highly fractionalized governments are more likely to implement an expansionary fiscal policy than marginally fractionalized governments as a policy response to economic globalization and import shock.

Social implications

Our findings imply that fractionalized governments are likely to face budget deficits and debt crises, as the expansionary fiscal policy persists over time.

Originality/value

By examining government fractionalization as one of the critical factors that constrain the fiscal policy choice, this study enhances our understanding of the relationship between economic globalization and compensation or efficiency policies. The arguments and findings in this study explain why governments utilize the seeming incompatible policy preferences over increased compensation spending and reduced capital tax burdens as a response to globalization, potentially subsuming both hypotheses.

Details

International Trade, Politics and Development, vol. 8 no. 2
Type: Research Article
ISSN: 2586-3932

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Article
Publication date: 28 October 2021

Ki-Hoon Lee and Rob Hales

This paper aims to explore Master of Business Administration (MBA) students’ “reflections” and/or “reflection on practice” of sustainability into responsible management education…

988

Abstract

Purpose

This paper aims to explore Master of Business Administration (MBA) students’ “reflections” and/or “reflection on practice” of sustainability into responsible management education using Bain et al.’s (2002) 5Rs (reporting, responding, relating, reasoning and reconstructing) reflective scale.

Design/methodology/approach

This study adopted a case study approach using content analysis and written reflective journals analysis from MBA students’ assignments.

Findings

This study revealed that responding and relating (emotionally-based reflections) scales are dominant reflections while reasoning (cognitively-based reflections) is a slightly less dominant reflection. The findings confirm that effective management education for sustainability should encourage and motivate students to reflect on their emotional learning to improve leadership values, attitudes and activities. Such reflection can lead to transformative experiences.

Research limitations/implications

This study adopted a small-scale content analysis using an Australian university’s MBA case. To increase validity and generalisation, researchers will benefit from a wide range of quantitative analyses in different countries and cultural contexts.

Practical implications

Curriculum design using reflections and reflective journals should be enhanced in management education for the practice of sustainability and/or sustainable development.

Social implications

Higher education should encourage socially and environmentally responsible management in programme and curriculum design with a reflective approach.

Originality/value

This study presents a conceptual framework and analysis approaches that can serve as some bases for the development of a more robust analysis in responsible management education.

Details

International Journal of Sustainability in Higher Education, vol. 23 no. 5
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 21 February 2022

Nuwan Gunarathne, Ki-Hoon Lee and Pubudu K. Hitigala Kaluarachchilage

The research debate on the direct relationship between environmental strategy and environmental management accounting (EMA) is quite popular; however, integration challenges…

2919

Abstract

Purpose

The research debate on the direct relationship between environmental strategy and environmental management accounting (EMA) is quite popular; however, integration challenges between these two factors still persist at the firm level. This paper seeks to adopt the contingency theory perspective to examine how EMA implementation varies across organizations with different intensity levels of environmental management strategy implementation (i.e. environmental management maturity, EMM).

Design/methodology/approach

The paper uses a web-based survey, designed and administered to public listed companies and members of three industry chambers in Sri Lanka.

Findings

This study finds that EMA implementation is significantly different among organizations at varying EMM stages. Further, it is observed that organizations at higher stages of EMM use significantly greater domain-based EMA tools and EMA for functional purposes. Therefore, the results show that when organizations progress from reactive to proactive environmental strategies, the EMA evolves to encapsulate and diversify to deal with more-sophisticated environmental management activities.

Originality/value

This is the first study to provide cross-sectional evidence on the relationship between the application of EMA tools and functional uses and the intensity of the environmental strategy pursuance (or EMM). It also proposes a multi-item comprehensive measurement tool for EMA implementation.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 March 2017

Bong-Kuk Ko, Woo-Jung Lee and Jae-Hoon Lee

The purpose of this study is to understand what health and safety hazards low-income households are subject to by surveying the real conditions of the defective housing of…

88

Abstract

The purpose of this study is to understand what health and safety hazards low-income households are subject to by surveying the real conditions of the defective housing of low-income households, and to find improvement strategies. For this purpose, we visited the concentrated areas of the multi-dwelling unit (MDU) (also known as multi-family residential) housing in Jungwon-gu and Sujeong-gu in Seongnam City, Kyunggi-do, one of the representative areas in Korea with a massive distribution of the low-income class. Based on the survey data, the level of housing defects were comparison analyzed per income decile (decile 1, decile 2, deciles 3–4), and per housing location, in the categories of subsidence, cracks in the wall, delamination, water leakage/infiltration, condensation, and contamination. The housing condition per income class was more defective in the decile 2 households rather than in the decile 2 households, and in the substructure more than in the superstructure. Among the six defects, contamination problems, caused by sub-standard living conditions, were the most frequent cases. Structural defects, subsidence and cracks in the wall, were found in the main living areas—the bedrooms and the living rooms. It was confirmed in this study that the conditions of low-income housing are serious, and that it is necessary to explore specific countermeasures in the near future.

Details

Open House International, vol. 42 no. 1
Type: Research Article
ISSN: 0168-2601

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Article
Publication date: 7 January 2025

Ji Hoon Lee, Ye Dai, Sina Eslamdoust and Min-Sik Lee

This study aims to investigate the influence of supervisor knowledge sharing on the task performance and the overall evaluation of employees in the context of…

27

Abstract

Purpose

This study aims to investigate the influence of supervisor knowledge sharing on the task performance and the overall evaluation of employees in the context of supervisor-subordinate relationships, a prevalent yet underexplored mode of knowledge transfer.

Design/methodology/approach

Drawing on the social exchange perspective, we propose a framework integrating supervisors’ self-sacrificial leadership and employees’ supervisor-directed organizational citizenship behavior (OCB-S) as critical drivers of efficient knowledge transfer. By bridging micro- and macro-level organizational behavior, this study addresses a key research gap and provides a holistic understanding of factors that enhance knowledge transfer within organizations. To empirically test the hypotheses proposed in our study, we employed the PROCESS macro Model 7 to validate the moderated mediation model and conducted bootstrapping analyses to confirm the statistical significance of the predicted relationships.

Findings

This study offers insights into the micro-processes underlying interpersonal knowledge transfers within supervisor-subordinate relationships. It highlights the significance of self-sacrificial leadership and OCB-S in facilitating effective knowledge sharing, ultimately influencing the task performance and the overall evaluation of employees.

Originality/value

This study contributes to the existing literature on knowledge management by exploring the understudied area of knowledge sharing within supervisor-subordinate relationships. It provides a framework that integrates leadership and OCB as key factors influencing knowledge transfer efficiency. The findings offer practical implications for organizations seeking to optimize knowledge management practices, leadership development and performance appraisal processes.

Available. Content available
Article
Publication date: 3 August 2021

Ki-Hoon Lee and Stephan Vachon

369

Abstract

Details

Sustainability Accounting, Management and Policy Journal, vol. 12 no. 4
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 18 June 2018

Nuwan Gunarathne and Ki-Hoon Lee

The purpose of this paper is to examine how corporate environmental management strategies at different environmental management maturity (EMM) stages are influenced by…

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Abstract

Purpose

The purpose of this paper is to examine how corporate environmental management strategies at different environmental management maturity (EMM) stages are influenced by institutional forces in the service sector organizations of a developing country.

Design/methodology/approach

The authors used a multiple case study approach in this study. Institutional isomorphic pressures (coercive, mimetic and normative) at different EMM stages were used as the analytical framework.

Findings

The study finds coercive pressures largely shape the corporate environmental management strategies at the reactive stage while mimetic pressures have the greatest influence on the internal integration stage. Combined mimetic and normative pressures influence the environmental strategies at the external integration stage. Further, it emphasizes the importance of various institutional pressures in propelling the organizations in the developing countries to benefit from higher levels of EMM.

Originality/value

This paper offers a new theoretical approach that highlights the importance of considering the institutional influence of the top-down process of diffusion and simultaneous counter-process of invention by which the lower level organizational actors shape and change their environmental management practices for corporate EMM.

Details

Management of Environmental Quality: An International Journal, vol. 30 no. 1
Type: Research Article
ISSN: 1477-7835

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Article
Publication date: 8 January 2020

Yong Jin Park, Yoonmo Sang, Hoon Lee and S. Mo Jones-Jang

The digitization of the life has brought complexities associated with addressing digital life after one’s death. This paper aims to investigate the two related issues of the…

762

Abstract

Purpose

The digitization of the life has brought complexities associated with addressing digital life after one’s death. This paper aims to investigate the two related issues of the privacy and property of postlife digital assets.

Design/methodology/approach

The understanding of digital assets has not been fully unpacked largely due to the current policy complexities in accessing and obtaining digital assets at death. This paper calls critical attention to the importance of respecting user rights in digital environments that currently favor service providers’ interests.

Findings

It is argued that there are ethical blind spots when protecting users’ rights, given no ontological difference between a person’s digital beings and physical existence. These derive from the restrictive corporate terms and ambiguous conditions drafted by digital service providers.

Originality/value

Fundamentally, the transition to the big data era, in which the collection, use and dissemination of digital activities became integral part of the ontology, poses new challenges to privacy and property rights after death.

Details

Digital Policy, Regulation and Governance, vol. 22 no. 1
Type: Research Article
ISSN: 2398-5038

Keywords

Available. Content available
Article
Publication date: 4 July 2016

John Sands, Ki-Hoon Lee and K.B.M. Fonseka

3198

Abstract

Details

Accounting Research Journal, vol. 29 no. 2
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 13 August 2024

Weisheng Chiu, Han Soo Kim, Young Suk Oh and Ye Hoon Lee

This study aims to answer the following research questions: (1) How do features of sports and fitness live streaming content influence individuals’ viewing experiences? (2) How do…

234

Abstract

Purpose

This study aims to answer the following research questions: (1) How do features of sports and fitness live streaming content influence individuals’ viewing experiences? (2) How do these antecedents interact with each other to influence individuals’ intentions to exercise in the context of sports and fitness live streaming?

Design/methodology/approach

We employed both symmetric (PLS-SEM) and asymmetric (fsQCA) analyses using data from 886 participants. A mixed approach addresses the complex nature of the decision-making process among sports and fitness live streaming users.

Findings

The findings reveal that individuals’ appraisal of their interactions with sports and fitness streamers (i.e. instant feedback, interactivity) significantly affects their perceptions of telepresence, entertainment, and flow. These, in turn, positively influence their intention to exercise in live sports and fitness streaming sessions. The study also uncovers various combinations of causal conditions leading to exercise intention, a detail overlooked by the PLS-SEM method alone.

Originality/value

This research contributes to the literature on cognitive appraisal theory, particularly in the context of sports and fitness live streaming, by integrating symmetric and asymmetric analyses. Practically, strategic implications are provided for practitioners in sports and fitness industry.

Details

International Journal of Sports Marketing and Sponsorship, vol. 25 no. 5
Type: Research Article
ISSN: 1464-6668

Keywords

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