Mehdi Barati and Hadiseh Fariditavana
The purpose of this study is to first assess how the US healthcare financing system is influenced by income variation. Then, it examines whether or not the impact of income…
Abstract
Purpose
The purpose of this study is to first assess how the US healthcare financing system is influenced by income variation. Then, it examines whether or not the impact of income variation is asymmetric.
Design/methodology/approach
For the analyses of this paper, the autoregressive distributed lag (ARDL) model is implemented to a data set covering the period from 1960 to 2018.
Findings
The results provide evidence that major funding sources of aggregate healthcare expenditure (HCE) respond differently to changes in income. The results also imply that the effect of income is not always symmetric.
Originality/value
Many studies have attempted to identify the relationship between income and HCE. A common feature of past studies is that they have only focused on aggregate HCE, while one might be interested in knowing how major funders of aggregate HCE would be affected by changes in income. Another common feature of past studies is that they have assumed that the relationship between income and HCE is symmetric.
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Hasan Valiyan, Mohammadreza Abdoli, Mehdi Ashrafi and Hadi Barati
Behavioral characteristics and the existence of personal knowledge and skills that are essential in forming a capable manager with specialized insight, is one of the most…
Abstract
Purpose
Behavioral characteristics and the existence of personal knowledge and skills that are essential in forming a capable manager with specialized insight, is one of the most important evaluation processes in appointing a manager. Wisdom as a trait of a set of personal characteristics and cognitive knowledge of a capable manager will gain competitive advantages for the company and external stakeholders. The purpose of this study is to present the framework of managerial financial wisdom through qualitative and quantitative research methodologies.
Design/methodology/approach
The study uses grounded theory methodology to identify factors for managerial financial wisdom and uses a MICMAC process to evaluate the power of driving and dependence among factors. MaxQDA software was used for data coding and analysis. The MICMAC process by determining the location of each of the sub-themes in the four-dimensional matrix, seeks to determine the most effective criterion in the context of the study. The method of data collection is mixed and in terms of philosophical nature, this study is inductive/comparative.
Findings
The results of the research in the qualitative part indicate the presentation of a framework based on two categories, four components, and thirty themes. The results of the quantitative part of the study also showed that the most important factor of managerial financial wisdom is market-oriented values. Finally, it was found that the social trust caused by managerial financial wisdom is considered a factor in gaining more shares in the capital market due to the positive stimulus in this dimension.
Originality/value
The study is relevant for both practitioners and academia and has significant implications. For practitioners, the structural linkages identified will help enhance managerial wisdom effectiveness and drive the critical metrics for financial decisions and shareholders' rights protection. The study may help financial market practitioners better understand future policies. Academia and researchers can take reference from methodologies used in this study for exploring factors of interest and developing matrix linkages among them.
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Mohammad Mahdi Zolfagharzadeh, Alireza Aslani, Ali Asghar Sadabadi, Mahdi Sanaei, Fahimeh Lesan Toosi and Mahdi Hajari
Science and technology diplomacy (STD) is an emerging area in the field of public policy and technology management. The purpose of this study is to overview the concept of STD…
Abstract
Purpose
Science and technology diplomacy (STD) is an emerging area in the field of public policy and technology management. The purpose of this study is to overview the concept of STD based on the two approaches “Science and Technology” and “Diplomacy” to explain its necessity for Non-Aligned Movement member countries.
Design/methodology/approach
To design the work, principal domains and sub-domains of STD are identified based on the thematic analysis. By using MAXQDA software, the initial codes are analyzed and validated for the case study. Then, six areas and 29 sub-areas are identified based on the fuzzy Delphi and the framework is designed.
Findings
STD is defined from six scopes, including political, economics, law and legal issues, social sciences, philosophy and science and technology. Each scope has its own mechanism that is discussed in the article.
Originality/value
This work is one of the first in the literature of science and technology policy making.
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Mehdi Kallantary, Hassan Valiyan, Mohammadreza Abdoli and Maryam Shahri
This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through…
Abstract
Purpose
This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through an argumentation-based total interpretive structural modeling (TISM) approach.
Design/methodology/approach
This study adopted mixed, inductive and deductive approaches to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange (TSE), respectively. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of creative accounting factors. Then, in this study’s second phase, TISM is used to develop the framework of creative accounting design. This study used two types of theoretical sampling in the qualitative part, including theoretical and snowball sampling. Also, the participants in the TISM process in this study were specialized analysts of the TSE.
Findings
Based on the mixed method of this study, the result in the qualitative part provides the creative accounting framework of the existence of three categories. There are 6 components and 35 themes during 12 interviews. In the quantitative section, it was determined that two factors, namely the type of ownership firms and intrinsic objectivity, are the most effective drivers for the formation of creative accounting in TSE firms.
Originality/value
So far, it is rare to find preceding studies that have proposed, validated and practically tested an integrated creative accounting framework within the context of financial markets. Thus, the authors understand that this is the very first research focused on the development of a framework for capital market companies to continuously be competitive and could help financial decision-makers, practitioners and academicians in their perception of knowing more about the financial functions of firms.
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Ali Nouri, Mehdi Safari Gerayli, Ebrahim Givaki and Ali Laalbar
The aim of this study is to examine the effect of aural accounting (AA) on companies’ stakeholder relationship capability in the Iranian capital market.
Abstract
Purpose
The aim of this study is to examine the effect of aural accounting (AA) on companies’ stakeholder relationship capability in the Iranian capital market.
Design/methodology/approach
In terms of methodology, this study adopts a mixed approach based on both inductive and deductive foundations. The goal is to develop a comprehensive theoretical framework regarding the feasibility and practical implementation of AA and to assess its impact on the ability to interact with stakeholders. In this research, the components of AA were identified through a meta-synthesis process. Subsequently, data on these variables were collected using a researcher-made questionnaire. Additionally, a standard questionnaire was used to measure the stakeholders' interaction capability. The study used partial least squares structural equation modeling for hypothesis testing. A total of 412 participants, consisting of financial managers and heads of accounting departments of capital market companies, were involved in hypothesis testing.
Findings
The results of this study indicate that AA has a significant and positive impact on companies’ stakeholder relationship capabilities. In other words, AA establishes a bidirectional flow of information, enabling companies to demonstrate a more appropriate response to the changing needs of their stakeholders.
Originality/value
To the best of the authors’ knowledge, this study represents the first research to present a framework for AA and examine its impact on companies' interaction capabilities with stakeholders. Consequently, the findings not only contribute to the expansion of theoretical literature in accounting and financial reporting but also provide multiple practical implications for capital market policymakers and standard setters regarding the potential consequences of AA.
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Atul Kumar Singh and V.R. Prasath Kumar
Blockchain is a developing technology that affects numerous industries, including facility management (FM). Many barriers are associated with adopting blockchain-enabled building…
Abstract
Purpose
Blockchain is a developing technology that affects numerous industries, including facility management (FM). Many barriers are associated with adopting blockchain-enabled building information modeling (BEBIM) in FM. This research aims to identify and prioritize the barriers to adopting BEBIM in FM.
Design/methodology/approach
To address the knowledge gap, this study employs a two-phase methodology for evaluating the barriers to adopting BEBIM in FM. The first phase involves a comprehensive literature review identifying 14 barriers to BEBIM adoption. Using a Delphi approach, the identified barriers were categorized into 6 groups and finalized by 11 experts, adding 3 more barriers to the list. The best-worst method (BWM) determines the priority weights of identified barriers and sub-barriers in the second phase.
Findings
This study reveals that adopting BEBIM for FM in India faces significant hurdles. The most critical barriers are “limited collaboration” and “communication among stakeholders,” “legal constraints in certain jurisdictions” and “challenges in establishing trust and governance models.” To mitigate these barriers, stakeholders should foster collaboration and communication, develop efficient blockchain technology (BT) and establish a trust and governance model.
Practical implications
This work underscores the importance of formulating effective strategies to overcome the identified barriers and emphasizes implications that can assist policymakers and industry stakeholders in achieving successful BEBIM adoption for improved FM practice.
Originality/value
The study provides valuable insights for policymakers, construction industry stakeholders and facility managers interested in leveraging this technology to improve the efficiency and effectiveness of FM practice in India.