Melanie Florence Boninsegni, Abhijit Roy, Marat Bakpayev, Smriti Kumar, Jean-Paul Peronard and Thomas Reimer
Fourth Industrial Revolution (IR 4.0) technologies have strong potential to affect consumer well-being, positively or negatively, so the current paper aims to review potential…
Abstract
Purpose
Fourth Industrial Revolution (IR 4.0) technologies have strong potential to affect consumer well-being, positively or negatively, so the current paper aims to review potential opportunities and threats that these technologies represent for consumers in several core economic sectors: health care, education, financial services, manufacturing and retailing.
Design/methodology/approach
This paper proposes a conceptual framework for how IR 4.0 technologies affect consumer well-being in five representative sectors: health care, education, financial services, manufacturing and retailing. The authors argue that the potential transformations of these specific sectors, facilitated by these technologies, may have profound effects on consumer well-being, with urgent public policy implications.
Findings
Emerging technologies, such as artificial intelligence, robotics, the Internet of Things, three-dimensional printing, machine learning and blockchain, provide customers with novel approaches toward decisions regarding health, education, finances and other fundamental parts of their lives. The organizations that provide these services, such as hospitals, universities and banks, actively adopt the innovations offered by IR 4.0. These evolving and disruptive technologies thus are changing reality for consumers and providers.
Originality/value
This paper proposes some novel public policy implications of IR 4.0 technologies for consumer well-being, and it outlines further research directions that can enhance understanding of relevant technologies and the consequences of their use for society.
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Abhijit Roy, Marat Bakpayev, Melanie Florence Boninsegni, Smriti Kumar, Jean-Paul Peronard and Thomas Reimer
Technological progress and the advancement of the 4th Industrial Revolution (IR 4.0) are well underway. However, its influence on the transformation of core sectors from the…
Abstract
Purpose
Technological progress and the advancement of the 4th Industrial Revolution (IR 4.0) are well underway. However, its influence on the transformation of core sectors from the perspective of consumer well-being remains under-explored. Seeking to bridge this gap in the marketing and public policy literature, this study aims to propose a conceptual framework to explicate how data-driven, intelligent and connected IR 4.0 technologies are blurring traditional boundaries between digital, physical and biological domains.
Design/methodology/approach
This is a conceptual paper using primarily a literature review of the field. The authors position the work as a contribution to consumer well-being and public policy literature from the lens of increasingly important in our technology-integrated society emerging technologies.
Findings
The authors define and conceptualize technology-enabled well-being (TEW), which allows a better understanding of transformative outcomes of IR 4.0 on three essential dimensions of consumer well-being: individual, societal and environmental. Finally, the authors discuss public policy implications and outline future research directions.
Originality/value
The authors highlight specific gaps in the literature on IR 4.0. First, past studies in consumer well-being did not incorporate substantial changes that emerging IR 4.0 technologies bring, especially across increasingly blurring digital, physical and biological domains. Second, past research focused on individual technologies and individual well-being. What is unaccounted for is the potential for a synergetic, proactive effect that emerging technologies bring on the aggregate level not only to individuals but also to society and the environment. Finally, understanding the differences between responses to different outcomes of technologies has important implications for developing public policy. Synergetic, proactive effect of technologies on core sectors such as healthcare, education, financial services, manufacturing and retailing is noted.
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Enrico Bracci, Mouhcine Tallaki and Monia Castellini
In accounting education studies, there is increasing interest in using teaching visual tools and contents. However, research about the pedagogical benefits of visual in education…
Abstract
Purpose
In accounting education studies, there is increasing interest in using teaching visual tools and contents. However, research about the pedagogical benefits of visual in education is still limited. This paper aims to contribute to the debate by providing evidence on the extent to which the visual represents a relevant learning preference of accounting students.
Design/methodology/approach
The paper adopted the visual, aural, read/write, and kinesthetic questionnaire as a tested means to study the learning preferences of accounting students. The empirical study is based on a survey conducted with undergraduate and postgraduate accounting students.
Findings
The results show that visualization appears to be the less-relevant learning preference of students. This result is not in line with the emergent discussion in accounting education literature, which examines how visual tools can improve the presentation of accounting information. This opens the debate about the potential use of visual tools in teaching accounting. Besides, gender and origin of students (national vs international) appeared as relevant factors in explaining a greater visual learning preference.
Originality/value
This paper attempts to contribute to the accounting literature by providing evidence on the extent to which the visual represents the relevant learning preferences of accounting students. In addition, given that most of the literature on students’ learning preferences are based on Anglo-Saxon contexts, the authors provide evidence from a Latin country.
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Ghassan H. Mardini and Fathia Elleuch Lahyani
This study examines the impact of female directors' representation in the boardroom and the role of institutional ownership (IO) on intellectual capital efficiency (ICE) and its…
Abstract
Purpose
This study examines the impact of female directors' representation in the boardroom and the role of institutional ownership (IO) on intellectual capital efficiency (ICE) and its three efficiency components: human capital efficiency (HCE); innovation capital efficiency (INCE) and capital employed efficiency (CEE).
Design/methodology/approach
A sample of non-financial French firms listed within the Société des Bourses Françaises-120 (SBF-120) was employed for the period from 2011 to 2020 using the generalized method of moments (GMM) approach to test the set of hypotheses.
Findings
Grounded in agency and resource dependence theories, this study found that female directors play a vital role in enhancing ICE. IO also has a significant role to play. Active institutional investors tend to push toward gender-balanced boardrooms and play an external supervisory role to improve efficiency. Moreover, female financial experts on audit committees also contribute to the ICE decision-making process within firms with high IO levels.
Research limitations/implications
This study focused only on IO. Future research may use other forms of ownership, such as foreign or family ownership.
Practical implications
The findings may serve as a reference for managers and policymakers to enhance IC management and make appropriate investment decisions. Managers and policymakers may rely on strategic and effective decisions regarding the efficient use of IC for value creation through the judgments of female directors.
Originality/value
The current study adds significant insights to the accounting and intellectual capital literature.
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Shumank Deep, Sushant Vishnoi, Radhika Malhotra, Smriti Mathur, Hrishikesh Yawale, Amit Kumar and Anju Singla
Augmented Reality (AR) and Virtual Reality (VR) technologies possess the potential to transform the scenario of making real estate investment decisions through the immersive…
Abstract
Purpose
Augmented Reality (AR) and Virtual Reality (VR) technologies possess the potential to transform the scenario of making real estate investment decisions through the immersive experience they offer. From the literature it was observed that the research in this domain is still emergent and there is a need to identify the latent variables that influence real estate investment decisions. Therefore, by examining the effects of these technologies on investment decision-making, the purpose of the study is to provide valuable insights into how AR and VR could be applied to enhance customers' property buying experiences and assist in their decision-making process.
Design/methodology/approach
From an extensive review of the literature four latent variables and their measure were identified, and based on these a survey instrument was developed. The survey was distributed online and received 300 responses from the respondents including home buyers, developers, AEC professionals and real estate agents. To validate the latent variables exploratory factor analysis was used whereas to establish their criticality second-order confirmatory factor analysis was used.
Findings
From the results, the four latent constructs were identified based on standard factor loadings (SFL) that is Confident Value Perception (CVP, SFL = 0.70), Innovative Investment Appeal (IIA, SFL = 0.60), Trusted Property Transactions (TPT, SFL = 0.58) and Effortless Property Engagement (EPE, SFL = 0.54), that significantly influence investor decision-making and property purchase experience.
Originality/value
This study contributes to the literature on real estate investment decisions by providing empirical evidence on the role of AR and VR technologies. The identified key variables provided practical guidelines for developers, investors and policymakers in understanding and leveraging the potential of AR and VR technologies in the real estate industry.
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Anjani Kumar, Smriti Verma, Sunil Saroj, Amit Mohan Prasad and Avinash Kishore
The Million Farmers School (MFS) program—also known as Kisan Pathshala was launched to impart training to the farmers by the government of the state of Uttar Pradesh (India) in…
Abstract
Purpose
The Million Farmers School (MFS) program—also known as Kisan Pathshala was launched to impart training to the farmers by the government of the state of Uttar Pradesh (India) in December 2017. This study estimates the impact of training on agricultural knowledge of the farmers.
Design/methodology/approach
The study is based on household survey conducted in Uttar Pradesh (UP), India, during March–May 2019. The authors employed matching methods, the two-stage least square (2SLS)-residual and endogenous switching regression approaches to control for selection bias and endogeneity.
Findings
The results suggest that knowledge outcomes are significantly better among participants vis-à-vis non-participants. The results are robust to different model specifications. Further, the benefits are observed across different regions and social groups.
Research limitations/implications
The MFS program can go a long way in enhancing agricultural know-how and the farmers' economic well-being, bringing a transformative change in the agricultural landscape of UP.
Originality/value
This study is based on a field survey data and analyzes various aspects of the program's impact, design and implementation, and offers implementation advice for greater efficacy in future.
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Despite the Vedic texts and Puranas mentioning the emergence of Varnas and caste classification system, the origin of caste based on occupation and how they became powerful is not…
Abstract
Despite the Vedic texts and Puranas mentioning the emergence of Varnas and caste classification system, the origin of caste based on occupation and how they became powerful is not yet clearly known. However, the guild system that existed in the past did have a positive impact on the origination of the castes and tribes. This chapter aims to study the powerful guild system to understand the origins of Varnas and castes in the ancient India.
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Sushma Drabu, Smriti Khatri, Surinderjeet Singh, Pratyush Lohani and Roshan Kumar Sahu
Abstract
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Patricia Ahmed, Rebecca Jean Emigh and Dylan Riley
A “state-driven” approach suggests that colonists use census categories to rule. However, a “society-driven” approach suggests that this state-driven perspective confers too much…
Abstract
A “state-driven” approach suggests that colonists use census categories to rule. However, a “society-driven” approach suggests that this state-driven perspective confers too much power upon states. A third approach views census-taking and official categorization as a product of state–society interaction that depends upon: (a) the population's lay categories, (b) information intellectuals' ability to take up and transform these lay categories, and (c) the balance of power between social and state actors. We evaluate the above positions by analyzing official records, key texts, travelogues, and statistical memoirs from three key periods in India: Indus Valley civilization through classical Gupta rule (ca. 3300 BCE–700 CE), the “medieval” period (ca. 700–1700 CE), and East India Company (EIC) rule (1757–1857 CE), using historical narrative. We show that information gathering early in the first period was society driven; however, over time, a strong interactive pattern emerged. Scribes (information intellectuals) increased their social status and power (thus, shifting the balance of power) by drawing on caste categories (lay categories) and incorporating them into official information gathering. This intensification of interactive information gathering allowed the Mughals, the EIC, and finally British direct rule officials to collect large quantities of information. Our evidence thus suggests that the intensification of state–society interactions over time laid the groundwork for the success of the direct rule British censuses. It also suggests that any transformative effect of these censuses lay in this interactive pattern, not in the strength of the British colonial state.
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Amr S. Abdallah, Hala M.G. Amin, Mohammed Abdelghany and Ahmed A. Elamer
The purpose of this study is to undertake a systematic literature review (SLR) on intellectual capital disclosure (ICD), focusing on its role in fostering competitive advantage.
Abstract
Purpose
The purpose of this study is to undertake a systematic literature review (SLR) on intellectual capital disclosure (ICD), focusing on its role in fostering competitive advantage.
Design/methodology/approach
Following the SLR process, the study identified 84 papers published in high-ranking journals over a 19-year span, providing insights into descriptive outcomes, research limitations and future research directions.
Findings
The results show that ICD research peaked in 2022, with the Journal of Intellectual Capital leading with the highest number of ICD publications. Resource-based theory was found to be the most applied theoretical framework, with developed country-specific research receiving the most attention. The use of small sample size, a lack of longitudinal studies, reliance on a single source of data, unsuitability of control variables and a lack of comparative studies with firms operating in developing countries are the main limitations that have been noted.
Research limitations/implications
This study faces constraints, primarily stemming from the selective keyword utilization and exclusive Scopus database reliance. It omits non-English papers, conference proceedings and books, potentially overlooking relevant insights.
Practical implications
The findings offer valuable insight for researchers, emphasizing the need for research on intellectual capital (IC) across diverse industries. Furthermore, our findings urge regulators to mandate global IC reporting to mitigate information asymmetry, while also prompting managers to enhance IC-related practices and reporting for more stakeholders’ trust.
Originality/value
This study provides a comprehensive overview of over two decades of ICD literature, synthesizing previous studies, identifying gaps and outlining potential directions for scholars and industry professionals in the context of competitiveness.