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Article
Publication date: 23 May 2023

Yung-Ching Tseng, Hua-Wei Hung and Bou-Wen Lin

This paper examines the framing of digital transformation. The research questions are specified as follows: what are the different types of framing strategies in response to…

Abstract

Purpose

This paper examines the framing of digital transformation. The research questions are specified as follows: what are the different types of framing strategies in response to digital transformation? How do the strategies differ across organizations? Theoretically, the authors draw on the framing perspective to emphasize the use of linguistic frames in shaping innovation and change processes. Empirically, the authors choose to study the Taiwanese sectors, including publicly governed entities, traditional private business or technology-based ventures.

Design/methodology/approach

The authors’ approach combines topic modeling and qualitative analysis. Using data collected from newspaper and magazine articles, the authors employ topic modeling to generate a set of distinctive framings that Taiwanese actors typically adopt to motivate and justify their digital move. The authors also conduct personal interviews to qualitatively complement the authors’ topic modeling analysis and to identify the rationale behind the linguistic framings and the strategic differences brought about by the various organizations.

Findings

The authors identify five topics that the Taiwanese actors commonly used in the framing of digital transformation. These topics or frames are labeled as cross-domain coordination, market demand, intelligent technology, global trend and competition and digital innovation. The practical use of the framings is contingent on organizational characteristics. Furthermore, the authors show how the framings can be classified as either positive framing (e.g. winning the next war) or negative framing (e.g. innovate or die), generally applicable to organizations around the world struggling to cope with digital disruption.

Research limitations/implications

The authors’ study has two research implications. First, the authors extend the appreciation of the digital transformation from the usual concern with technological and business model innovations to linguistic or framing practices. Second, the authors enrich the framing analysis by emphasizing a practice or contingency perspective based on sector difference. The findings are subject to the limitations of the choice of only established and reputable media outlets, the diatextual reading and filtering of useful articles for topic modeling analysis and the use of world frequency to account for frame significance.

Practical implications

The authors shift actors' attention from improving technical efficiency to acquiring linguistic resources in the pursuit of digitalization. For example, framing the digital transformation in terms of creating a market orientation calls for not only real consumer power but also strategic discursive competence that enables the move to change. The findings also point out that practitioners can enlarge the scope of their agency rather than being trapped in the habituated routine of practices. Despite social embeddedness, organizations are more often widely connected and built enough to call for more of the cognitive frames to appeal to heterogeneous stakeholders.

Originality/value

The authors study contributes to the literature by developing a linguistic or socio-cognitive view of digital transformation strategy that is capable of expanding organizational attention toward change and innovation. The authors explore menus of strategic frames employed by actors in response to digital transformation. We also address the application of a machine-learning tool such as topic modeling to explore the socio-cognitive dimensions of digital transformation. Furthermore, the analysis leads us to identify the outcomes or effects – either positive or negative – that move beyond the particular Taiwanese case to explain the framing of digital transformation in general.

Details

European Journal of Innovation Management, vol. 27 no. 8
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 5 May 2015

Syou-Ching Lai, Yuh-Shin Lin, Yi-Hung Lin and Hua-Wei Huang

– This paper aims to examine the relation between the cost of debt and the adoption of eXtensible Business Reporting Language (XBRL).

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Abstract

Purpose

This paper aims to examine the relation between the cost of debt and the adoption of eXtensible Business Reporting Language (XBRL).

Design/methodology/approach

The financial data are obtained from the Compustat database. Regression analysis is used to examine the research hypotheses.

Findings

The authors find that both voluntary and mandatory adoption of XBRL lead to a lower cost of debt for firms, with weak evidence that this reduction is greater for the former than the latter.

Research limitations/implications

The findings support the policy of the USA Securities and Exchange Commission (SEC), and thus this paper recommends that adoption of XBRL should be mandatory for all public firms.

Practical implications

The findings encourage top managers to develop their firms’ XBRL systems.

Originality/value

The results support the SEC’s policy of mandatory XBRL adoption, as it can lead to greater financial reporting transparency and mitigate information asymmetry between management and bondholders.

Details

International Journal of Accounting & Information Management, vol. 23 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 17 June 2009

Sunny Li Sun

With the current rise of multinational enterprises (MNEs) from emerging economies (EE), more attention is now being directed to EE MNEs and what drives the internationalization of…

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Abstract

With the current rise of multinational enterprises (MNEs) from emerging economies (EE), more attention is now being directed to EE MNEs and what drives the internationalization of these companies. In this article we aim to provide more insights into the strategies and development of EE MNEs by conducting an in‐depth study of a Chinese high‐tech company in the communications equipment industry: Huawei. Our case study proposes that EE MNEs (1) tend to nurture their capability in the domestic market as a base before internationalization; (2) prefer to enter markets with fewer barriers in cultural, technological, economic, and institutional distances to accumulate experience and move up the value curve; and (3) use inward and outward linkages to complement their strengths and offset their weaknesses in the global market. Our study on the internationalization patterns of EE MNEs enriches and broadens current MNE theory.

Details

Multinational Business Review, vol. 17 no. 2
Type: Research Article
ISSN: 1525-383X

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Article
Publication date: 27 September 2011

Shengli Deng, Yong Liu and Yuanyuan Qi

The purpose of this paper is to identify the driving factors of web based question‐answer services (WBQAS) adoption. As an emerging knowledge acquisition method and service there…

1400

Abstract

Purpose

The purpose of this paper is to identify the driving factors of web based question‐answer services (WBQAS) adoption. As an emerging knowledge acquisition method and service there are currently few studies addressing the antecedents of the service's acceptance, in particular concerning Chinese users.

Design/methodology/approach

This paper employs the unified theory of acceptance and use of technology as its theoretical background and applies it to the field of WBQAS. A survey was conducted.

Findings

Based on 169 useful questionnaires the results show that both performance expectancy and effort expectancy are significant predictors of the intention to use WBQAS. Additionally behavioural intention, together with facilitating intention, significantly influences the actual use of WBQAS. Social influence has no significant impact on the intention to use the service.

Originality/value

As research on WBQAS is in its infancy this paper is among the first in the field, in particular regarding Chinese users. In addition the research applied the unified theory of acceptance and use of technology model to the context of WBQAS and validated the adoption model using structural equation modelling.

Article
Publication date: 3 April 2020

Ameen Qasem, Norhani Aripin and Wan Nordin Wan-Hussin

The purpose of this paper is to examine the influence of financial restatements on the sell-side analysts' stock recommendations.

Abstract

Purpose

The purpose of this paper is to examine the influence of financial restatements on the sell-side analysts' stock recommendations.

Design/methodology/approach

The sample of this study is based on a dataset from a panel of 246 Malaysian public listed companies for the period 2008 to 2013 (651 company-year observations). This study employs feasible generalized least squares regression.

Findings

This study finds a negative and significant relationship between restated companies and sell-side analysts' stock recommendations, which means that sell-side analysts issue less favorable stock recommendations for restated companies.

Practical implications

The findings based on observations from an emerging economy complement the results of the US studies that analysts revise their earnings forecasts or recommendations downwards or drop coverage following financial restatements. The results of this study should be useful to capital market participants in understanding how analysts perceive and evaluate restated companies.

Originality/value

This paper expands the literature on financial restatements consequences in an emerging market which is largely unstudied. Prior research on analyst behavior towards restatements has focused on the consequences of restatements in terms of analyst following and forecast accuracy and dispersion. This study examines if and how the restatements affect the analysts' final output as reflected in the recommendation opinion, an area that has so far received little attention.

Details

International Journal of Managerial Finance, vol. 16 no. 4
Type: Research Article
ISSN: 1743-9132

Keywords

Article
Publication date: 14 March 2023

Yu-Lin Hsu and Gavin C. Reid

This study aims to analyze why listed Taiwanese firms uniquely rejected the early adoption of International Financial Reporting Standards (IFRS) in 2012. It investigates the…

Abstract

Purpose

This study aims to analyze why listed Taiwanese firms uniquely rejected the early adoption of International Financial Reporting Standards (IFRS) in 2012. It investigates the underlying decision-making processes behind this policy reluctance to further understand the continuous phenomenon of rare voluntary IFRS adoption.

Design/methodology/approach

It reports on fieldwork evidence obtained in situ by in-depth interviewing in Mandarin. It uses qualitative methods, complemented by quantitative cost-benefit metrics of IFRS adoption. It presents five diverse illustrative case-study vignettes, using a judgment sample based on expert opinion.

Findings

While the net-benefits of implementing IFRS varied across firms, this study’s unanimous finding was that no firms (in the sample or population) adopted IFRS early, despite stated intentions to the contrary. The key reasons for shunning early IFRS adoption were found to be frequent changes in regulations, insufficient benefits from adopting IFRS and the undermining of comparability across companies, compounded with scarce preparation time. Further, this study found that the Taiwanese accounting regulator’s reluctance toward IFRS adoption, partly caused by a long-standing US influence, contributed to this anomalous outcome.

Practical implications

This study recommends two critical policy changes: more realistic timelines and less frequent regulatory changes.

Originality/value

To the best of the authors’ knowledge, this is the first study to investigate the reasons behind the anomaly of no early adoption of IFRS in Taiwan, using new primary data and illustrative case studies. Its novelty lies in extending understanding beyond the existing quantitative literature on accounting standards, using new “thick” qualitative evidence on motives for such choices and decision-making processes, which have been neglected in previous work.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 7 September 2012

Yan Yang

This paper aims to discuss the challenge for the classical idea of professionalism in understanding the Chinese software engineering industry after giving a close insight into the…

Abstract

Purpose

This paper aims to discuss the challenge for the classical idea of professionalism in understanding the Chinese software engineering industry after giving a close insight into the development of this industry as well as individual engineers with a psycho‐societal perspective.

Design/methodology/approach

The study starts with the general review of the sociological concept of profession, professional and specialization of knowledge. Together with revealing the critical challenge from the empirical field of software engineering industry regarding its professionalization, a critique of the neglect of subjective agency in classical conception of professionalism in sociology theory and methodology is set out.

Findings

A case study with interpretation of the subject's continuously developing identification with their specialization in knowledge and occupation from their narration of career experience reveals the dynamics in this development process relating to individual, social practice and societal factors.

Originality/value

This paper contributes to empirical research of analyzing the professionalization process of software engineering and software engineers in relation to the concept of professionalism, and it contributes theoretically by discussing the challenge of this process to the development of professionalism within this highly knowledge‐based industry in a Chinese societal context.

Details

Journal of Workplace Learning, vol. 24 no. 7/8
Type: Research Article
ISSN: 1366-5626

Keywords

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