Tom McLean, Tom McGovern, Richard Slack and Malcolm McLean
This paper aims to explore the development of the accountability ideals and practices of Quaker industrialists during the period 1840–1914.
Abstract
Purpose
This paper aims to explore the development of the accountability ideals and practices of Quaker industrialists during the period 1840–1914.
Design/methodology/approach
The research employs a case study approach and draws on the extensive archives of Quaker industrialists in the Richardson family networks, British Parliamentary Papers and the Religious Society of Friends together with relevant contemporary and current literature.
Findings
Friends shed their position as Enemies of the State and obtained status and accountabilities undifferentiated from those of non-Quakers. The reciprocal influences of an increasingly complex business environment and radical changes in religious beliefs and practices combined to shift accountabilities from the Quaker Meeting House to newly established legal accountability mechanisms. Static Quaker organisation structures and accountability processes were ineffective in a rapidly changing world. Decision-making was susceptible to the domination of the large Richardson family networks in the Newcastle Meeting House. This research found no evidence of Quaker corporate social accountability through action in the Richardson family networks and it questions the validity of this concept. The motivations underlying Quakers’ personal philanthropy and social activism were multiple and complex, extending far beyond accountabilities driven by religious belief.
Originality/value
This research has originality and value as a study of continuity and change in Quaker accountability regimes during a period that encompassed fundamental changes in Quakerism and its orthopraxy, and their business, social and political environments.
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Shanta Shareel Davie and Tom McLean
This historical study explores accounting’s association with processes of cultural hybridisation involving themes such as image-(un)making, alliance-formation and norm-setting as…
Abstract
Purpose
This historical study explores accounting’s association with processes of cultural hybridisation involving themes such as image-(un)making, alliance-formation and norm-setting as part of Britain’s civilising mission during the era of modern globalisation. In doing so, the purpose of this paper is to examine the manner in which accounting may be implicated in micro-practices through which multi-layered socio-political relations of inequality are produced.
Design/methodology/approach
Archival materials enable an accounting understanding of the historical processes of image-(un)making, norm-setting and formation of a hybrid form of rule through elite indigenous alliances.
Findings
The study finds that the British Empire’s colonial project on civilising the indigenous peoples in British Fiji involved: the (un)making of indigenous identities and their moralities; and the elaboration of difference through ambiguous, partial and contradictory application of accounting in attempts to support the globalised civilising course. The globalising challenges indigenous peoples faced included accounting training to change habits in order to gain integration into the global imperial order. The study also finds that the colonised indigenous Fijians had emancipatory capacities in their negotiation of and resistance to accounting.
Research limitations/implications
The paper identifies avenues for further accounting examination of such processes in the context of post-colonialism and current forms of neo-liberal globalisation.
Originality/value
By investigating accounting’s association with processes of cultural hybridisation, this paper makes a significant contribution by providing the detail on the role of accounting records kept by the British Empire to facilitate Britain’s domination and control over the colony of Fiji and its residents.
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Wen-Chin Tsao, Ming-Tsang Hsieh and Tom M.Y. Lin
Stimulated by trends in group purchasing and online social communities, consumers are changing their shopping behavior and increasingly turning to websites for their shopping…
Abstract
Purpose
Stimulated by trends in group purchasing and online social communities, consumers are changing their shopping behavior and increasingly turning to websites for their shopping needs. The purpose of this paper is to investigate how website quality influences shopping websites to create value for the customer and promote loyalty among customers, as well as moderating effects of online shopping experience.
Design/methodology/approach
This study collected data from 275 respondents for testing against the proposed research model by means of the partial least squares (PLS) path modeling. ADANCO software was used to assess the reliability and validity of the measurement model, conduct an analysis of the goodness of model fit for the overall model, and test the hypotheses through structural modeling.
Findings
Empirical results demonstrate that system quality and electronic service quality (e-service quality) have a significant positive effect on the perceived value of consumer/seller relationship; the perceived value of the consumer/seller relationship has a significant positive effect on online loyalty; online shopping experience does not exert a moderating effect on the relationship between website quality and the perceived value of consumer/seller relationship.
Originality/value
This study applied the PLS path modeling approach using ADANCO variance-based structural equation modeling software to verify that website quality plays an important role in distinguishing a brand from other brands in e-tailing, making it an essential factor of a shopping website’s business success. This study further verified that the amount of previous online shopping experience a consumer has does not interfere with the positive influence that website quality exerts on the perceived value of the consumer/seller relationship. The above indicates that it is imperative for website managers to adopt online shopping experience of consumers as a market segmentation variable so as to enhance website quality, increase the perceived value of consumer-seller relationships, and win consumer loyalty.
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The purpose of this paper is to complement and extend accounting studies on gender and post-colonialism by examining the interrelationship between accounting, gender and sexuality…
Abstract
Purpose
The purpose of this paper is to complement and extend accounting studies on gender and post-colonialism by examining the interrelationship between accounting, gender and sexuality within an imperial context.
Design/methodology/approach
Archival materials enable the construction of an accounting knowledge of how ideas of masculinity and sexuality shaped both female and male participation in distant British colonies.
Findings
By exploring the manner in which accounting may be implicated in micro-practices through which gendered/sexualized relations are produced in societies the paper finds that empire’s colonial project on Indian indentured workers, the constitution of their identities, and the translation of abstract policies into practice were facilitated by accounting instruments for management and control.
Originality/value
Original research based on archival studies of British colonial documents.
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María A. Bretos, Sergio Ibáñez-Sánchez and Carlos Orús
The purpose of this paper is to investigate how previous literature has analyzed the role of augmented reality and virtual reality in the field of tourism, distinguishing between…
Abstract
Purpose
The purpose of this paper is to investigate how previous literature has analyzed the role of augmented reality and virtual reality in the field of tourism, distinguishing between studies focused on one technology or the other as both have characteristics that profoundly differentiate them.
Design/methodology/approach
This study carries out a critical review to assess and synthesize the literature on augmented reality and virtual reality in tourism. Literature searches are conducted using various keywords, resulting in a selection of 84 articles (19 on augmented reality and 65 on virtual reality) from 39 indexed journals.
Findings
The research findings demonstrate an increasing scholarly focus on exploring the application of virtual reality and augmented reality within the realm of tourism. These results highlight a noticeable progression in recent years with respect to different matters, such as methodologies, used theories or considered variables, among others. Based on these results, it is proposed a future research agenda that seeks to establish a cohesive framework and drive the development of both augmented reality and virtual reality research in tourism.
Originality/value
By conducting an individual and comparative review of the literature on the application of augmented reality and virtual reality in tourism, this research helps elucidate the specific lines of research for each technology while providing a better understanding of how each technology can be used to generate effective tourist experiences.
Propósito
El objetivo de este artículo es investigar cómo la literatura previa ha analizado el papel de la realidad aumentada y la realidad virtual en el ámbito del turismo, distinguiendo entre estudios centrados en una u otra tecnología ya que ambas tienen características que las diferencian profundamente.
Diseño/Metodología/Enfoque
Este estudio realiza una revisión crítica para evaluar y sintetizar la literatura sobre realidad aumentada y realidad virtual en turismo. Se realizan búsquedas de literatura utilizando diversas palabras clave, que dan como resultado la selección de 84 artículos (19 sobre realidad aumentada y 65 sobre realidad virtual) procedentes de 39 revistas indexadas.
Conclusiones
Los resultados de la investigación demuestran que existe un interés creciente en explorar la aplicación de la realidad virtual y la realidad aumentada en el ámbito del turismo. Asimismo, se pone de manifiesto una notable progresión en los últimos años con respecto a diferentes cuestiones, como las metodologías aplicadas, las teorías empleadas o las variables consideradas, entre otras. A partir de estos resultados, se propone una agenda de investigación futura que pretende establecer un marco cohesionado e impulsar el desarrollo de la investigación en el ámbito tanto de la realidad aumentada como de la realidad virtual en turismo.
Originalidad
Al realizar una revisión individual y comparativa de la literatura sobre la aplicación de la realidad aumentada y la realidad virtual en el turismo, esta investigación ayuda a esclarecer las líneas de investigación específicas de cada tecnología a la vez que proporciona una mejor comprensión de cómo cada tecnología puede ser utilizada para generar experiencias turísticas efectivas.
目的
本文旨在研究以往的文献是如何分析增强现实和虚拟现实在旅游领域的作用的, 并对侧重于其中一种技术或另一种技术的研究加以区分, 因为这两种技术都有深刻区别于其他技术的特点。
设计/方法/途径
本研究通过批判性综述来评估和归纳有关旅游业中增强现实和虚拟现实技术的文献。通过使用各种关键词进行文献检索, 从 39 种索引期刊中筛选出 84 篇文章(19 篇关于增强现实技术, 65 篇关于虚拟现实技术)。
研究结果
研究结果表明, 学术界越来越重视探索虚拟现实和增强现实在旅游业中的应用。这些结果突显了近年来在方法论、采用的理论或考虑的变量等不同方面的明显进步。在这些成果的基础上, 提出了未来的研究议程, 旨在建立一个具有凝聚力的框架, 推动旅游业中增强现实和虚拟现实研究的发展。
独创性
本研究通过对增强现实和虚拟现实技术在旅游业中应用的文献进行单独和比较审查, 有助于阐明每种技术的具体研究方向, 同时让人们更好地了解如何使用每种技术来产生有效的旅游体验。
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Faizan Ali, Abraham Terrah, Chengzhong Wu, Laiba Ali and Hui Wu
This study aims to test the effect of system quality, information quality and service quality on user engagement and its effect on smartphone travel apps’ satisfaction, love and…
Abstract
Purpose
This study aims to test the effect of system quality, information quality and service quality on user engagement and its effect on smartphone travel apps’ satisfaction, love and behavioral intentions.
Design/methodology/approach
Using the self-selection sampling technique, data was collected from 417 respondents recruited via Amazon Mechanical Turk. Data was subjected to partial least squares based structural equation modeling.
Findings
Results indicate that system quality, information quality and service quality have a significantly positive impact on user engagement with smartphone travel apps. Moreover, user engagement has a positive and significant impact on smartphone app satisfaction, smartphone app love and behavioral intentions.
Originality/value
This is the first study to integrate DeLone and McLean (2003) updated information system success model and stimulus-organism-response model to propose a holistic model of user’s engagement with smartphone travel apps.
研究目的
本论文旨在检测智能手机旅游app的系统质量、信息质量、和服务质量对于用户参与度的作用, 以及其对app满意度、喜爱、和行为意愿的作用。
研究设计/方法/途径
本论文采用自选取样技术, 通过Amazon Mechanical Turk共搜集417分问卷。本论文采用PLS-SEM分析数据。
研究结果
研究结果表明, 系统质量、信息质量、和服务质量对智能手机旅游app的用户参与度起到显著的积极作用。此外, 用户参与度对智能手机app的满意度、喜爱、以及行为意图起到显著的积极作用。
研究原创性/价值
本论文是首篇结合Delone和McLean(2003)改良版IS Success 模型和Stimulus-Organism模型, 以建立针对智能手机旅游app用户参与度的综合类模型。
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Britta Boyd, Tobias Koellner, Tom Arne Ruesen and Heiko Kleve
Resilience of long-lived family businesses has been widely acknowledged but the mechanisms enabling longevity need to be further investigated. This can be done by examining how…
Abstract
Purpose
Resilience of long-lived family businesses has been widely acknowledged but the mechanisms enabling longevity need to be further investigated. This can be done by examining how narratives about crisis situations are processed in family firms.
Design/methodology/approach
Based on narrative interviews, this qualitative study examines how crisis situations have been dealt with and narrated by long-lived German family firms.
Findings
Narratives of survival can have a strengthening effect so they become also narratives for survival. The analysis reveals how the constructive management of crises contributes to emotional attachment, identification and commitment and also strengthens resilience and longevity.
Originality/value
The study contributes to narrative identity theory by answering calls for narrative analysis and capturing the influence of narratives on family firms and business families. The discussion of the findings leads to the narrative processing model showing how past crises are processes to gain identity and resilience in the future and how the business family can influence this process.
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Lingam Naveen, Rabi N. Subudhi, Dhananjay Beura and Shilpi Sarna
The retail industry is experiencing a marketing transformation through the use of augmented reality (AR), particularly in beauty products. Customer engagement and integration with…
Abstract
The retail industry is experiencing a marketing transformation through the use of augmented reality (AR), particularly in beauty products. Customer engagement and integration with digital tools are critical tools to enhance positive predisposition toward their platform leading to better visibility. This study explores how user experience (UX) and interactivity (INT) influence attitudes toward AR applications, with a focus on the moderating role of cognitive enjoyment (CGE). Data were collected through online platforms from 310 young female students and professionals familiar with AR technology in online shopping. The analysis was performed using partial least squares structural equation modeling (PLS-SEM), with constructs adapted from established scales to fit the study's needs. Results indicate that positive UXs and high levels of interaction significantly enhance attitudes toward AR apps. Furthermore, CGE was found to be a significant moderator, amplifying the effects of UX and interaction on user attitudes. These findings extend existing theories of technological acceptance to the use of AR in retail, suggesting that enhancing UX and interactivity, while emphasizing the enjoyable aspects of AR, can foster more positive attitudes and potentially increase adoption rates. This study contributes valuable insights into the strategic use of AR technology in retail environments, offering implications for designers and marketers aiming to enhance consumer engagement through innovative digital tools.
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Christa S. Bialka and Gina Mancini
The purpose of this paper was to understand what disability-related curriculum (DRC) looked like in the middle school Language Arts classroom. DRC refers to any curricular…
Abstract
Purpose
The purpose of this paper was to understand what disability-related curriculum (DRC) looked like in the middle school Language Arts classroom. DRC refers to any curricular material and related pedagogical approach intended to address students’ understanding of disability. The authors drew on the experiences of three in-service middle school Language Arts teachers to understand what disability-related texts they selected, and why they chose to incorporate DRC into their classrooms.
Design/methods/approach
The authors used a qualitative, exploratory multi-case design to understand the what and why underlying three middle school language arts teachers’ use of DRC.
Findings
Findings from this study revealed that teachers leveraged DRC to broaden students’ understanding of diversity, increase empathy and provide exposure to disabilities; teachers gathered resources both online and within existing curriculum; and DRC varied in curricular and pedagogical structure.
Research limitations
The results of this study are exploratory. Although the aforementioned findings are promising, they are limited, due to the small sample size and relatively homogeneous participant demographics. Additional research that incorporates a larger and more diverse sample of participants would serve to broaden, or potentially confirm, the results of this study.
Practical implications
The results of this study provide insight into current practice around DRC while illustrating some of the limitations that teachers may encounter when integrating this practice.
Originality/value
While Language Arts curriculum often explores diversity in relation to race or class, it rarely focuses a lens on disability. This study fills a void in current research by providing empirical data on how educators approach the design and implementation of disability programming in their respective classrooms.
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Mohamad Noorman Masrek and James Eric Gaskin
The purpose of this paper is to examine the determinants of user satisfaction in the context of academic web digital library (DL). A model based on the re-specified information…
Abstract
Purpose
The purpose of this paper is to examine the determinants of user satisfaction in the context of academic web digital library (DL). A model based on the re-specified information system success model was developed and tested using the structural equation modeling (SEM) technique.
Design/methodology/approach
The study employed survey research methodology with self-administered questionnaire as the research instrument. The questionnaire was developed based on the instruments used by previous researchers. The population of the study was students enrolled for the bachelor’s degree in the Faculty of Information Management, Universiti Teknologi MARA, Malaysia. These students were chosen because of researcher’s easy access to the sampling frame. Descriptive analysis and inferential analysis which include SEM were executed using IBM SPSS and AMOS statistical software.
Findings
The findings indicate that information quality, systems quality, service quality, perceived usefulness, perceived ease of use and cognitive absorption are significant predictor of users’ satisfaction with the web DL.
Research limitations/implications
Instead of collecting data from students from various faculties, this study only covered students enrolled in one faculty. In the same light, as the respondents were from one faculty, they only report their experience of using one DL. Given these limitations, the results obtained are narrowed in terms of generalizability. The second limitation of the study is related to the predictor variables which only focussed on six variables only.
Practical implications
From the practical viewpoint, the instrument that has been developed can be used as a diagnostic tool for continuous improvements of the DL.
Originality/value
From the theoretical viewpoint, the study has developed an empirical based framework that depicts critical factors influencing DL satisfaction. Researchers specializing on the assessment of DL effectiveness can consider adopting the framework for future studies. Alternatively, the framework can be further extended by integrating other variables such as users’ characteristics or organizational characteristics.