Abgesehen von geringfügigen Rückschlägen, hat der Fremdenverkehr in Tirol seit den fünfziger Jahren einen andauernden, starken Aufschwung genommen. Dieses Wachstum wurde fast…
Abstract
Abgesehen von geringfügigen Rückschlägen, hat der Fremdenverkehr in Tirol seit den fünfziger Jahren einen andauernden, starken Aufschwung genommen. Dieses Wachstum wurde fast ausschliesslich von der Auslandsnachfrage getragen und führte im Laufe der Entwicklung dazu, dass sich der Fremdenverkehr ziemlich unabhängig von der österreichischen Binnenwirtschaft, aber in engem Konnex mit der internationalen Wirtschafts‐ und Konjunkturlage entwickelt hat. Man weiss zwar aus der Erfahrung früherer Jahre, dass der Wechselkurs, die Preise, wie die Wirtschaftsentwicklung der einezlnen Herkunftsländer überhaupt, für die touristische Nachfrage von Bedeutung sind. In welchen Zusammenhängen und wie stark sich diese Grössen direkt auf die Nächtigungsziffern auswirken, ist bisher nur vereinzelt untersucht worden. Die vorliegende Arbeit versucht in einem ökonometrischen Modellansatz, diese Zusammenhänge am Beispiel Tirols zahlenmässig zu messen. Nachfrageanalysen sind in den letzten Jahren hauptsächlich mittels Gästebefragungen durchgeführt worden. Änderungen des Nachfrageverhaltens im konjunkturellen Ablauf sind damit aber kaum in den Griff zu bekommen, da sie zumeist nur ganz konkrete und im Zeitablauf einmalige Situationen wiedergeben. Diese Studie greift auf die offiziellen Fremdenverkehrsstatistiken zurück, die sowohl räumlich wie zeitlich weitere Möglichkeiten der Analyse bieten.
Mauricio Marrone and James Hazelton
This paper aims to explore the extent to which technology and disruption has been considered within the accounting literature, to introduce the five papers which compose this…
Abstract
Purpose
This paper aims to explore the extent to which technology and disruption has been considered within the accounting literature, to introduce the five papers which compose this special issue and to provide an agenda for future research on technology and disruption.
Design/methodology/approach
To explore previous works on the disruptive potential of technology in accounting, the study compares topics in accounting research articles that contain variations of the term “disrupt” with those articles containing variations of the term “technology”. Based on the method first proposed in Marrone and Hammerle (2016), an entity linker application was used to extract key topics from the top 50 accounting journals, and these topics were then compared to determine the extent of thematic intersection.
Findings
A key finding is that accounting academic articles featuring “disruption” are rarely linked with “technology”. The concept of “disruption” has been largely synonymous with crisis, and the crises endured to date have had predominantly social or environmental causes (e.g. the GFC and natural disasters). The literature on technology has coalesced around three broad themes – creation, deployment and protection – which have not been identified as crises triggers so far. This finding underscores the importance of the papers comprising this special issue, which explore enhanced data visualisation, blockchain and social media, as well as considering how such technologies might be managed and their potential for either emancipation or enslavement.
Research limitations/implications
In relation to the review of prior literature, the primary limitation is that a quantitative approach was taken. Whilst this allows for a greater sample size and replication, a qualitative thematic review may reveal additional findings. The primary implication of this research and this special issue collectively is that there is much more to be done in exploring both the potential benefits and limitations of new technologies for accounting.
Originality/value
In relation to the review of prior literature, no previous studies have undertaken a quantitative analysis of the intersection of technology disruption in accounting research. In relation to this special issue, these papers collectively provide a multi-faceted view of how technology can and will transform the practice and potential of accounting in the years ahead. Finally, the provision of a thematic framework and research agenda will assist future researchers in exploring this dynamic and important field.
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Farzana Parveen Tajudeen, Sedigheh Moghavvemi, Thinaranjeney Thirumoorthi, Seuk Wai Phoong and Elya Nabila Binti Abdul Bahri
Small and medium enterprises (SMEs) contribute to the Malaysian economic indicators, such as the gross domestic Product (GDP) by producing goods and services, generating exports…
Abstract
Small and medium enterprises (SMEs) contribute to the Malaysian economic indicators, such as the gross domestic Product (GDP) by producing goods and services, generating exports to expand the market, and creating job opportunities for employment. Following the Industrial Revolution 4.0 (IR 4.0), various technologies, such as artificial intelligence (AI), robotics, cloud computing, big data, and the internet of things (IoT) have been used in SMEs’ operations and productions. This leads to the process of digital transformation which in turn enables SMEs and all economic sectors apply more sophisticated technologies that can lead to innovations and new business models. Digitalization through the IR 4.0 technologies could increase people’s interactions, facilitate economic transactions, and change consumer consumption habits while stimulating new consumer demands. Businesses conducted through digitalization can be beneficial to both the supply side and the demand side of the economy, thereby accelerating the economic growth of the country. From the supply end, digitalization enhances workers’ productivity and production growth. It enables mass production of goods and services, reduces operations and production costs, and increases investment returns. From the demand side, digitalization provides the market platform with bigger interactions from business to customers (B2C), in terms of cataloguing, pricing, ordering, transfer payment, delivery tracking, and after sales service gained from features, such as customer reviews and refund matters. Digitalization can also create new task-delivery approaches, and job market landscapes for both the formal and informal sectors of business. In short, digital transformation can create a dynamic relationship between supply, demand, and the enablers. This would ultimately contribute to the economic growth of Malaysia.
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Carolin Auschra and Johanna Mai
This literature review provides an overview of previous research on attention-deficit/hyperactivity disorder (ADHD) and entrepreneurship. After introducing the relevance of the…
Abstract
This literature review provides an overview of previous research on attention-deficit/hyperactivity disorder (ADHD) and entrepreneurship. After introducing the relevance of the topic and discussing different perspectives on ADHD and entrepreneurship, this chapter reviews 26 academic journal publications. In the first step, it reports how authors of empirical studies have measured ADHD and reveals a dominance of quantitative research designs. In the second step, it presents insights from previous research on ADHD and the likelihood of becoming an entrepreneur, the relationship between ADHD and entrepreneurial intentions or preferences, the translation of entrepreneurial preferences into entrepreneurial actions, and finally, ADHD and entrepreneurial performance. The literature review finds that previous research has not yet provided conclusive results on the relations between ADHD and entrepreneurship. In the third step, therefore, this chapter outlines avenues for further research.
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Joachim Kahl, Saskia de Klerk and Robert Ogulin
This paper takes a holistic and process-based view on agility from a Middle Management (MM) perspective. Its purpose is to identify subjective factors of agility emerging from…
Abstract
Purpose
This paper takes a holistic and process-based view on agility from a Middle Management (MM) perspective. Its purpose is to identify subjective factors of agility emerging from people's interpretations and perceptions and to integrate them into the process of agile strategy-making.
Design/methodology/approach
To provide a theoretical foundation, literature was reviewed in the area of agile diversity and strategy-making. A qualitative study based on interviews was conducted to uncover the hidden subjective factors from the personal experiences and perceptions of the participants.
Findings
The study has revealed that individual opinions in terms of agility can originate from three sources: individual understandings, contextual drivers and personal beliefs.
Research limitations/implications
The research contributes to dynamic capability theory by providing a better understanding of agile diversity at the MM level. The findings can help mid-level executives to cope with the complexities and ambiguities in managing agility by aligning the different understandings and people's perceptions. This is crucial, as missing alignment of team members can lead to poor dynamic capabilities of business entities and thus threatens overall organisational agility.
Originality/value
A model was developed to align the subjective factors of agility during the process of agile strategy-making at the MM level. The framework allows a flexible adaptation to the individual demands of organisational units, as well as concentrated measures for effective agile management. It contributes to organisational agility and business success by scaling the dynamic capabilities of MM.
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Andrew Ebekozien, Wellington Didibhuku Thwala and Mohamed Ahmed Hafez Ahmed
Trade construction contractors (TCC) (domestic or nominated subcontractors) are key stakeholders engaged by the main contractors in construction activities. Social media platforms…
Abstract
Purpose
Trade construction contractors (TCC) (domestic or nominated subcontractors) are key stakeholders engaged by the main contractors in construction activities. Social media platforms may be germane in promoting small- and medium-sized enterprises (SMEs) such as TCC. Studies regarding the role of social media platforms in TCC success are scarce in Nigeria. Therefore, the research investigates trade construction contractors’ success in leveraging social media platforms and the usage’s encumbrances.
Design/methodology/approach
This study adopted a qualitative research design using a virtual interview method to solicit data from 26 experts. A purposive sampling technique was utilised to engage selected participants in Lagos and Abuja, Nigeria. This study achieved saturation from the collected data, and a thematic analysis was adopted to analyse the data.
Findings
Findings show that embracing social media platforms by TCC practitioners will improve productivity and profitability. Also, findings reveal that financial constraints, high operation and implementation costs, lack of awareness, hesitation to adopt, unclear benefits, reluctance to deploy a new system and network issues are hindrances faced by trade construction contractors using social media platforms in Nigeria. The study suggested measures to mitigate these hindrances.
Originality/value
The findings stir new insights for TCC practitioners to embrace social media platforms better to reap their full benefits. The outcome would lead to TCC firms’ productivity and profitability.
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Digital transformation becomes the future path for all organizations. Organizations are in need to progress the technology in the event of rapid environmental changes in all…
Abstract
Purpose
Digital transformation becomes the future path for all organizations. Organizations are in need to progress the technology in the event of rapid environmental changes in all aspects. This implies the essential need to adapt to these changes, not only to benefit from the vast opportunities it offers yet even to stay relevant in this instability, complexity, uncertainty and vagueness environment. This paper aims to examine the impact of different variables such as disruptive change, technological process innovation and industry 4.0 (I4.0) on digital transformation. It helps identify the different capabilities needed for digitalization and digital maturity, identify the supporting methods for adopting different technologies and offer answers to overwhelmed those challenges and obstacles resulting in this environment.
Design/methodology/approach
A quantitative approach was used in conducting this research, whereas a questionnaire survey strategy was used for this investigation. In total, 450 participants have been surveyed from three major private mining organizations in the Jordanian context. Structural equation modeling was used for the analysis stage and hypotheses testing.
Findings
The results of the analysis revealed that support the direct impact of the event of disruptive change, technological process innovation on digital transformation. In addition, the results showed that there is a positive direct impact of the event of disruptive change on technological process innovation. While I4.0 was found to moderate the relationship between the event of disruptive change and digital transformation.
Practical implications
Decision-makers are responsible for directing their organization toward digitalization. This transformation needs capabilities that help organizations in competing and survive in this challenging environment. That is, it is essential to increase process innovation and moving toward more adoption of I4.0. However, the event of disruptive change should be considered as a motivation for the organizations rather than an obstacle. Moreover, different populations, methods and other variables that may affect digitalization may generate novel insights in further research.
Originality/value
Theoretically, novel insights into the event of the disruptive change and its implications have been added to the literature. The models used in the current examination provide new directions for understanding and studying digital transformation and organizational capabilities that are needed for transformation. From the managerial perspective, these findings enhance understanding of practices in which the event of disruptive change supports innovation and highlight the values added through recommending more adopting of I4.0 applications to yield more innovative harvests.
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Surajit Bag, Arnesh Telukdarie, J.H.C. Pretorius and Shivam Gupta
The evolution of technology from the most recent industrial age to the technology era better known as Industry 4.0 resulted in greater demand for horizontal, vertical and…
Abstract
Purpose
The evolution of technology from the most recent industrial age to the technology era better known as Industry 4.0 resulted in greater demand for horizontal, vertical and end-to-end digital integration. Prior studies show that Industry 4.0 adoption majorly influences the sustainability aspects in a supply chain network. The purpose of this paper is to identify the Industry 4.0 enablers of supply chain sustainability and further attempt to propose a research framework to bridge the theoretical gaps.
Design/methodology/approach
In this research study, the authors have used a systematic literature review methodology in the field of Industry 4.0 and sustainable supply chain management. The list of papers was downloaded from Scopus (www.scopus.com) database. Through strict screening, only journal papers were selected for conducting the review of the literature.
Findings
The review brings out some interesting findings which will be helpful for the research community. There have been limited research in the area of managing supply chain network sustainability through Industry 4.0 technologies. The authors found only 10 papers out of a total of 53 papers which emphasize on smart manufacturing, smart production system, smart warehouse management system, smart logistics and sustainability. Most of the previous research studies have ignored the social aspects of supply chain sustainability. Finally, the authors identified 13 key enablers of Industry 4.0 playing an important role in driving supply chain sustainability.
Practical implications
The strategies for Industry 4.0 should be refined and detailed to develop economic and social systems that can act flexibly to sudden changes in the system. Top management must be convinced for prioritizing investment support and creating a system that can facilitate technology convergence. Managers must also act on new models of employment and frame plans to continuously improve the system. In addition, managers must focus on establishing a collaborative platform to facilitate high-tech research and developments. Finally, it is essential to develop a performance management system for monitoring all actions in the supply chain network.
Originality/value
Integrating two independent subjects is the uniqueness of the current study. Here, Industry 4.0 and supply chain sustainability have been integrated to build the research framework, and in such a process, the authors have extended the existing knowledge base.
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Wimboh Santoso, Palti Marulitua Sitorus, Sukarela Batunanggar, Farida Titik Krisanti, Grisna Anggadwita and Andry Alamsyah
The development of information technology is highly influential to all sectors, including the financial industry. Various transformations are made in overcoming the dynamics of…
Abstract
Purpose
The development of information technology is highly influential to all sectors, including the financial industry. Various transformations are made in overcoming the dynamics of technological advancements, including the mapping of human resources. This study is conducted in the banking industry and companies operating using financial technology (FinTech) in Indonesia. This study aims to identify talent competencies needed in the future, based on current conditions and future needs, through mapping talent in the banking and FinTech industries.
Design/methodology/approach
This study provides empirical evidence about the mapping of talent management with eight basic competencies. It uses a mixed-method, explanatory sequential with survey approach in the first phase and focus group discussions (FGD) in the second phase. The questionnaire is distributed to 309 respondents who are the specific decision-makers in this industry. Meanwhile, the FGD is conducted twice at different times with academics and practitioners, human resources and talent managers. This research used analytic hierarchy process as a tool for data processing.
Findings
This study provides current competency positions and future needs in the banking and FinTech industries in Indonesia where it found a lot of competence segregation. It also discovered three priority competencies for dealing with Industry 4.0, which included relating and networking, adapting and responding to change and entrepreneurship and commercial thinking.
Practical implications
This study is valuable for decision-makers and regulators; these results can be used to find new competencies and talents to develop existing human resources. Also, these results can be used as a basis for policy-making related to the Industrial Revolution 4.0.
Originality/value
This study provides new insights on talent mapping in the banking and FinTech industries as a strategic approach in the digitalization era. In addition, this research also adds knowledge related to Industry 4.0 as a result of industry developments in the digitalization era.
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Martina Toni, Maria Francesca Renzi, Maria Giovina Pasca, Roberta Guglielmetti Mugion, Laura di Pietro and Veronica Ungaro
This paper aims to study the automotive 4.0 context to understand the consumers’ propensity towards high-tech automated cars. The paper analyses the antecedents that lead to the…
Abstract
Purpose
This paper aims to study the automotive 4.0 context to understand the consumers’ propensity towards high-tech automated cars. The paper analyses the antecedents that lead to the use of innovative vehicles. Theory of planned behaviour (TPB) is adopted and extended by including further constructs, such as environmental aspects and inhibitors.
Design/methodology/approach
The advent of smart technologies and the internet of things has given rise to several contributions that look at consumers’ intention towards innovation adoption in the automotive industry. Furthermore, this study rises from the growing interest that sustainable mobility achieved. Based on the previous technology acceptance models and particularly TPB, this paper develops a structured questionnaire. After a pilot survey, the final questionnaire was administered online through email and social media in the Italian context. Structural equation modelling technique has been used for analysing data and testing the conceptual model.
Findings
The number of questionnaires filled out was 310, with a sample composed of young adults, characterised by different addiction levels towards technology. The results explain the drivers that lead to accept and adopt high-tech automated vehicles. This topic is still under investigation and offers potential research opportunities, considering the evolution of the market and the consumers’ habits and needs. Future research studies in this area should focus on generalising the present findings in other countries. Moreover, once this technology starts to be adopted, other constructs could be discovered, investigated and included in the model.
Originality/value
Mobility has raised a growing interest with the fast increasing demand for sustainability and growth of innovative solutions embedded in mobility. This research explores the TPB model’s application and the relation between its constructs, environmental aspects, inhibitors and intention to adopt automated vehicles. On this strength, it is possible to identify each construct’s relevance for obtaining social consensus on the market.