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Article
Publication date: 13 December 2024

Xiaozhou Ding

This study aims to explore the direct impact of various personality traits of the CEO on new product development (NPD) performance, as well as the mediating role of strategic…

25

Abstract

Purpose

This study aims to explore the direct impact of various personality traits of the CEO on new product development (NPD) performance, as well as the mediating role of strategic schema changes in the relation among these key variables.

Design/methodology/approach

The research focuses on Chinese science and technology enterprises. A total of 659 valid responses from CEOs and senior managers have been analyzed to test the hypotheses.

Findings

The results reveal that CEO’s conscientiousness and agreeableness negatively correlate with NPD performance and strategic schema changes. CEO traits such as extroversion, openness to experience and emotional stability are positively associated with both variables. Furthermore, the study confirms that strategic schema changes partially mediate the relation between CEO personality traits and NPD performance.

Research limitations/implications

This study focuses only on the relation between CEOs’ Big Five personality traits and NPD performance. However, other personality traits such as narcissism or dark personality traits may also influence NPD performance. Future research should explore the effect of a broader range of CEO personality traits on corporate performance. And, this paper primarily investigates the mediating role of strategic schema change between CEO personality and NPD performance, drawing on personality psychology and strategic cognition. However, other important theoretical perspectives, such as organizational resources and binary learning, may offer additional insights into the relation between CEO personality and NPD performance. Future research could delve deeper into these perspectives at multiple levels for a more comprehensive understanding.

Originality/value

The findings broaden the application of personality psychology within innovation management, offering valuable practical insights and new perspectives for technology enterprises seeking to enhance new product performance.

Details

Chinese Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-614X

Keywords

Open Access
Article
Publication date: 10 May 2023

Marko Kureljusic and Erik Karger

Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current…

85774

Abstract

Purpose

Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.

Design/methodology/approach

The authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.

Findings

The authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.

Research limitations/implications

Owing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.

Practical implications

Given the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.

Originality/value

To the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this research gap. Moreover, our cross-application view provides general insights into the superiority of specific algorithms.

Details

Journal of Applied Accounting Research, vol. 25 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 16 June 2023

Xin Feng, Xu Wang and Mengxia Qi

In the era of the digital economy, higher demands are placed on versatile talents, and the cultivation of students with innovative and entrepreneurial abilities has become an…

428

Abstract

Purpose

In the era of the digital economy, higher demands are placed on versatile talents, and the cultivation of students with innovative and entrepreneurial abilities has become an important issue for the further development of higher education, thus leading to extensive and in-depth research by many scholars. The study summarizes the characteristics and patterns of dual-innovation education at different stages of development, hoping to provide a systematic model for the development of dual-innovation education in China and make up for the shortcomings.

Design/methodology/approach

This paper uses Citespace software to visualize and analyze the relevant literature in CNKI and Web of Science databases from a bibliometric perspective, focusing on quantitative analysis in terms of article trends, topic clustering, keyword co-linear networks and topic time evolution, etc., to summarize and sort out the development of innovation and entrepreneurship education research at home and abroad.

Findings

The study found that the external characteristics of the literature published in the field of bi-innovation education in China and abroad are slightly different, mainly in that foreign publishers are more closely connected and have formed a more stable ecosystem. In terms of research hotspots, China is still in a critical period of reforming its curriculum and teaching model, and research on the integration of specialization and creative education is in full swing, while foreign countries focus more on the cultivation of students' entrepreneurial awareness and the enhancement of individual effectiveness. In terms of cutting-edge analysis, the main research directions in China are “creative education”, “new engineering”, “integration of industry and education” and “rural revitalization”.

Originality/value

Innovation and entrepreneurship education in China is still in its infancy, and most of the studies lack an overall overview and comparison of foreign studies. Based on the econometric analysis of domestic and foreign literature, this paper proposes a path for domestic innovation and entrepreneurship education reform that can make China's future education reform more effective.

Open Access
Article
Publication date: 13 February 2024

Jinwei Wang, Haoyang Lan and Jiafei Chen

This study aims to elucidate the process and internal mechanism of place identity construction in traditional villages under the impact of tourism by taking Cuandixia village as a…

952

Abstract

This study aims to elucidate the process and internal mechanism of place identity construction in traditional villages under the impact of tourism by taking Cuandixia village as a case. The research methods comprise participatory observation and in-depth interviews with the residents. The main results are as follows: the impact of tourism on traditional villages is mainly reflected in space reconstruction, livelihood change, social relations restructuring and culture change; under the impact of tourism, the representation of residents’ identity construction shows complexity, with positive and negative effects; and the place identity construction of residents affects their perception of and attitudes toward tourism. Moreover, self-esteem and self-efficacy principles play a key role in their perception of tourism. This study provides some reference for further investigation of the tourism development model and the mental mechanism of residents in traditional villages.

Details

Tourism Critiques: Practice and Theory, vol. 5 no. 1
Type: Research Article
ISSN: 2633-1225

Keywords

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