Search results

1 – 10 of 14
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 13 November 2020

Sanaz Aghazadeh, Tamara Lambert and Yi-Jing Wu

This study aims to explore the effect of negotiating audit differences on auditors’ internal control deficiency (ICD) severity assessments, an ensuing, non-negotiated judgment, in…

420

Abstract

Purpose

This study aims to explore the effect of negotiating audit differences on auditors’ internal control deficiency (ICD) severity assessments, an ensuing, non-negotiated judgment, in an integrated audit.

Design/methodology/approach

The experiment manipulates the client’s concession timing strategy as either immediate or gradual, holding the outcome constant. A total of 34 auditors (primarily managers) resolve an audit difference with the client.

Findings

The client’s concession timing strategy during the negotiation of an audit difference spills over to affect auditors’ severity assessment of a related ICD. Auditors judged the ICD severity to be higher (lower) in the immediate (gradual) condition. Client retention risk inferences mediate this effect.

Research limitations/implications

The effect on auditors’ ICD severity assessments may not ultimately affect the audit report. Participants did not control their negotiation strategy, allowing the client’s negotiation strategy and the outcome to be held constant; it is possible that interactive effects between the client and auditor’s strategy might affect the study’s implications.

Practical implications

Features of the auditor–client negotiation process may influence auditors’ downstream, post-negotiation judgments and may therefore help to explain empirical evidence and Public Company Accounting Oversight Board inspection findings that show auditors often fail to identify an internal control material weakness after identifying a financial statement misstatement.

Originality/value

This paper expands current negotiation research by exploring the impact of inferences made based on counterparty concession strategy for downstream, non-negotiated judgments and current integrated audit research by identifying client retention perceptions as a driving factor of lower ICD severity assessments.

Details

Managerial Auditing Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0268-6902

Keywords

Access Restricted. View access options
Article
Publication date: 5 June 2009

Yen Ming Zhang and Pak Tee Ng

Yi Jing is one of the most archaic works among the Chinese classics. Various schools of thought developed their philosophies from the philosophical perspectives in this book and…

847

Abstract

Purpose

Yi Jing is one of the most archaic works among the Chinese classics. Various schools of thought developed their philosophies from the philosophical perspectives in this book and its influence is wide ranging and far reaching. This paper attempts to show how leaders can approach the Yi Jing beneficially by identifying the principles, values and virtues in each of the 64 scenarios, deriving insights about change and leadership. It also aims to show how the Yi Jing compares with Western management literature.

Design/methodology/approach

This paper provides an analysis of Qian Gua of Yi Jing as an example of how leaders can draw insights from Yi Jing about change and leadership.

Findings

Qian Gua, which is the first scenario in the Yi Jing, offers us powerful insights about change and leadership by offering: a framework of understanding change and human enterprises, considering the aspects of beginning, process, benefit and sustainability; a framework to understand the leadership development process; and leadership principles of conscientious self‐cultivation, transformational leadership through virtues and riding the tides of change.

Practical implications

A change and leadership model inspired by the Yi Jing should interest business leaders both in the east and the west, and help Westerners gain success in doing business in China or collaborating with the Chinese on a joint venture.

Originality/value

This is the first paper to draw insights about change and leadership through an analysis of Qian Gua of Yi Jing.

Details

Chinese Management Studies, vol. 3 no. 2
Type: Research Article
ISSN: 1750-614X

Keywords

Access Restricted. View access options
Article
Publication date: 14 January 2025

Rujing Xin and Yi Jing Lim

This study investigated how Generation Z adopted brand messages through trending topics and analysed the central and peripheral routes of information adoption. It explored the…

43

Abstract

Purpose

This study investigated how Generation Z adopted brand messages through trending topics and analysed the central and peripheral routes of information adoption. It explored the roles of informational and emotional supports in influencing information adoption through perceived information usefulness and considered the adoption of brand messages within trending topic discussions.

Design/methodology/approach

Drawing on the extension information adoption model, this study employed a quantitative approach by utilising covariance-based structural equation modelling to analyse 400 valid web-based questionnaire responses from Sina Microblog users among Generation Z in China.

Findings

Adopting brand messages via trending topics, with cues emphasising information quality as the central route and information credibility as the peripheral route, enhances perceived information usefulness. Notably, Generation Z can derive informational and emotional support from trending topic discussions, influencing their perceived information usefulness. This process operates independently of the dual routes of information adoption.

Research limitations/implications

Marketers can leverage influencers and users’ comments to motivate Generation Z to adopt brand messages through trending topics, but this study was limited by the demographic diversity of its sample and the specific types of brands analysed. Incorporating cross-cultural comparisons, group analyses, potential moderating factors and control variables could improve the model’s generalisability.

Originality/value

Compared to information adoption models rooted in the organisational information exchange, the originality of this study lies in confirming that, within the context of trending topics, which blend social connections with an anonymous environment, informational and emotional supports can serve as additional cues influencing brand information adoption via perceived information usefulness.

Access Restricted. View access options
Article
Publication date: 12 February 2018

Yang Zhao, Yuka Fujimoto and Sanjaya Singh Gaur

The purpose of this paper is to identify key antecedents of work-family enrichment (WFE) for Chinese workers in China. The paper adopts the Chinese cultural perspectives (i.e…

434

Abstract

Purpose

The purpose of this paper is to identify key antecedents of work-family enrichment (WFE) for Chinese workers in China. The paper adopts the Chinese cultural perspectives (i.e. philosophy of Confucian: Chinese family orientation and collectivism) as well as traditional Chinese philosophies of life as a whole.

Design/methodology/approach

This is a conceptual paper. Therefore, this section does not apply.

Findings

The key antecedents of Chinese WFE have been identified and presented in the conceptual framework. Testable propositions have also been developed and presented in this paper.

Practical implications

The conceptual framework showing the identified key antecedents of Chinese WFE highlights the necessity for the corporate leaders to rethink the ways to promote well-being and productivity of Chinese workforce in China. Meanwhile, managers should rethink about WFE among Chinese employees and regard employees as a whole person rather than just a worker with certain skills or abilities.

Originality/value

This is the first paper to propose the concept of life enrichment by examining the antecedents of WFE particularly from the Chinese philosophical and cultural perspective.

Details

Journal of Organizational Change Management, vol. 31 no. 1
Type: Research Article
ISSN: 0953-4814

Keywords

Access Restricted. View access options
Article
Publication date: 18 October 2023

Sisi Zou and Catriona Paisey

The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year…

254

Abstract

Purpose

The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year period in the context of their campaign to create visibilities about hydroelectric dam projects along the Chang Jiang.

Design/methodology/approach

Drawing on conceptions of the human–nature relationship, including those evident in ancient Chinese philosophy and mythology, and the Chinese way of viewing and resolving conflict, this paper offers an interpretive analysis of the alternative accounts of GEV in terms of their form and content.

Findings

In terms of their content, the alternative accounts reflect elements of interrelated thinking, being underpinned by a recognition of the relationship between humans and nature, which is evident in Confucianism, Taoism and ancient Chinese mythology. The strategies adopted by GEV are a non-confrontational but feasible way to promote their ecological beliefs in the Chinese context.

Practical implications

The study suggests that social and environmental accounting (SEA) in developing countries is steeped in local cultural and philosophical traditions that need to be considered and incorporated into the design of alternative accounts.

Originality/value

The study contributes to the very limited literature that offers qualitative analyses of SEA in developing countries.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Access Restricted. View access options
Article
Publication date: 10 May 2022

Yi Jing Thun, See Wan Yan, Chin Ping Tan, Wen Xin Teoh and Xin Yue Gan

Prevention of chronic diseases by means of dietary modification can be achieved by consuming healthier foods with lower sugar content. However, reducing sugar content causes…

301

Abstract

Purpose

Prevention of chronic diseases by means of dietary modification can be achieved by consuming healthier foods with lower sugar content. However, reducing sugar content causes significant impact on the sensory quality and consumers’ acceptance towards local healthy products. This study aims to evaluate the effects of cross-modal interactions of Aroma-Taste-Texture (ATT) in yoghurt drink.

Design/methodology/approach

Fifteen sugar reduced yoghurt drinks [S, sugar percentage (0%, 2%, 4%); T, stevia dosage (0%, 0.01%, 0.02%); P, pectin dosage (0%, 0.3%, 0.6%)] based on ATT were evaluated by 300 consumer panellists on aroma, taste, texture and overall acceptability on a nine-point hedonic scale while sweetness intensity was measured using a seven-point just-about-right (JAR) scale. Interactions between ATT were determined.

Findings

Significant interaction was found between sugar and stevia, with F14 (4S0.02T0P) rated as sweeter than F4 (0S0.02T0P) (p = 0.003) and higher overall liking score than F11 (4S0T0P) (p = 0.001). Similarly, significant interaction was found between sugar and pectin, with F2 (0S0T0.6P) rated as significantly lower overall liking score and less sweet than F1 (0S0T0P) (p = 0.0001). Likewise, significant interaction was found between stevia and pectin, with F2 (0S0T0.6P) rated as significantly lower overall liking score and less sweet than F1 (0S0T0P) (p = 0.0001). Overall, F5 (0S0.02T0.6P) scored highest in overall liking and closest to the ideal sweetness (JAR = 4) indicating the possibility to apply 100% sugar replacement.

Originality/value

Application from the present study could be great potential solution in developing healthier range products while meeting consumer preference. The present study concluded that interactions of ATT of yoghurt drink will induce desirable changes in sensory and sweetness perception.

Details

Nutrition & Food Science , vol. 53 no. 1
Type: Research Article
ISSN: 0034-6659

Keywords

Access Restricted. View access options
Article
Publication date: 23 April 2024

Yong Liu, Xue-ge Guo, Qin Jiang and Jing-yi Zhang

We attempt to construct a grey three-way conflict analysis model with constraints to deal with correlated conflict problems with uncertain information.

42

Abstract

Purpose

We attempt to construct a grey three-way conflict analysis model with constraints to deal with correlated conflict problems with uncertain information.

Design/methodology/approach

In order to address these correlated conflict problems with uncertain information, considering the interactive influence and mutual restraints among agents and portraying their attitudes toward the conflict issues, we utilize grey numbers and three-way decisions to propose a grey three-way conflict analysis model with constraints. Firstly, based on the collected information, we introduced grey theory, calculated the degree of conflict between agents and then analyzed the conflict alliance based on the three-way decision theory. Finally, we designed a feedback mechanism to identify key agents and key conflict issues. A case verifies the effectiveness and practicability of the proposed model.

Findings

The results show that the proposed model can portray their attitudes toward conflict issues and effectively extract conflict-related information.

Originality/value

By employing this approach, we can provide the answers to Deja’s fundamental questions regarding Pawlak’s conflict analysis: “what are the underlying causes of conflict?” and “how can a viable consensus strategy be identified?”

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Access Restricted. View access options
Article
Publication date: 19 July 2011

Paul McDonald

This paper seeks to propose that practical wisdom originating within the Chinese classical traditions has been instrumental in China's ascendance to the world stage. Its purpose…

3281

Abstract

Purpose

This paper seeks to propose that practical wisdom originating within the Chinese classical traditions has been instrumental in China's ascendance to the world stage. Its purpose is to analyze biographical data across 200 Chinese business leaders in order to gauge the relative influence of two competing ideologies – Maoism and Confucianism.

Design/methodology/approach

This paper is based on a two‐step design process. First, modern day leadership archetypes characterizing Maoist and Confucian ideology were developed from the literature. Second, these archetypes were applied in the content analysis of biographical data on Chinese business leaders.

Findings

There was evidence of both Maoism and Confucianism in the practices of Chinese business leaders. An unintended, third cohort of leaders emerged, representative of the younger end of the biographical distribution, who appear to embrace paradox in their ideological orientation.

Practical implications

There were three practical implications for management and leadership development: the importance of integrating the concept of paradox into management and leadership development curricula; the provision of illustrative alternatives to western world leadership exemplars; and increased emphasis on global leadership as an emergent phenomenon with particular attention to the burgeoning internationalization of Chinese enterprise and its associated ideologies.

Originality/value

The current leadership literature is dominated by western world exemplars. This paper offers an alternative view; one rich with the wisdom and classical traditions of the Chinese culture.

Details

Journal of Management Development, vol. 30 no. 7/8
Type: Research Article
ISSN: 0262-1711

Keywords

Access Restricted. View access options
Article
Publication date: 15 August 2022

Ya-ru Yang, Xiao-lin Han, Xin Wang and Jing-yi Yu

Based on the principal–agent and stakeholder theories, this study aims to put forward an intermediary model to verify the intermediary role of corporate social responsibility…

1053

Abstract

Purpose

Based on the principal–agent and stakeholder theories, this study aims to put forward an intermediary model to verify the intermediary role of corporate social responsibility (CSR) in executive equity incentives and corporate innovation performance to improve corporate innovation performance.

Design/methodology/approach

The 2012–2018 A-share listed companies’ disclosure of executive equity incentives data was used as the research sample. This study used CSR as an intermediary to explore the relationship between executive equity incentives and corporate innovation performance. A verification analysis was carried out.

Findings

The research results show that: a positive correlation exists between executive equity incentives and corporate innovation performance, and executives’ reasonable equity incentives can promote the growth of corporate innovation performance. A positive correlation exists between executive equity incentives and CSR. Implementing equity incentives for executives can stimulate their motivation to assume CSR. A positive correlation exists between CSR and corporate innovation performance. The more a company fulfills its social responsibility, the more it can promote the improvement of corporate innovation performance. CSR plays a mediating role between executive equity incentives and corporate innovation performance. CSR promotes executive equity incentives’ impact on corporate innovation performance and exerts a “complete mediating effect” between the two.

Research limitations/implications

The number of samples and the time span of samples can be expanded in the future. This research has tested the mediating effect of CSR, but other mediating variables may play a role in the process of executive equity incentives in promoting corporate innovation performance. Further research should be conducted to explore the mediating effect of financing constraints and media attention on corporate innovation performance. This study only verifies the influence of equity incentives on CSR and innovation performance of senior executives. In the future, other incentive methods should be explored, such as salary incentives.

Practical implications

Foreign research on equity incentives has matured, but the experience of foreign countries cannot necessarily produce the expected effect in China. More than ten years have passed since the China A-share market began implementing equity incentives on December 31, 2005. As of December 31, 2017, about one-third of enterprises in the high-tech industry that had introduced equity incentives had stopped implementing the policy. Data from 2012 to 2018 were selected to analyze the relationship between executive equity incentives, CSR and corporate innovation performance to explore the influence mechanism of equity incentives. This study provides a comprehensive theoretical framework to examine the interaction among executive equity incentives, CSR and corporate innovation performance. Because most previous studies have focused on the relationship between executive equity incentives, CSR and corporate innovation performance, they are rarely been used as an intermediary variable to explore the impact of executive equity incentives on corporate innovation performance. This study explores the impact of executive equity incentives on corporate innovation performance under the influence of CSR. Moreover, this study explores the mediating role of CSR in corporate governance, which provides a new perspective for CSR research and verifies relevant literature on the mediating effect model.

Social implications

Research countermeasures and suggestions: the research results are significant for enterprises implementing executive equity incentives, fulfilling CSR, enhancing corporate reputation, improving corporate innovation performance and ultimately obtaining market competitiveness. Therefore, the following suggestions are proposed: establish and improve the executive equity incentive mechanism and strengthen the promotion effect of executive equity incentives in CSR and corporate innovation performance. Strengthen the awareness of enterprises to actively fulfill CSR and give full play to the role of CSR in promoting corporate innovation performance. Improve the profitability of enterprises and focus on the promotion effect of enterprise profitability on corporate innovation performance.

Originality/value

This study focuses on executive equity incentives and introduces CSR as an intermediary variable to explore the influence path of executive equity incentives on corporate innovation performance. Based on the research results, this study takes targeted measures to improve corporate innovation performance and maintain its healthy growth of corporate innovation performance. This is significant in enhancing enterprises’ core competitiveness and promoting the enterprise economy’s sustainable development. Meanwhile, the enterprise has significant reference value in actively fulfilling its CSR and realizing its stable and healthy development.

Details

Chinese Management Studies, vol. 17 no. 5
Type: Research Article
ISSN: 1750-614X

Keywords

Access Restricted. View access options
Article
Publication date: 19 July 2022

Jing Yi Yong, Mohd Yusoff Yusliza, T. Ramayah, Khalid Farooq and Muhammad Imran Tanveer

The study aims to investigate the relationships between green intellectual capital, green human resource management (HRM), and sustainability.

2162

Abstract

Purpose

The study aims to investigate the relationships between green intellectual capital, green human resource management (HRM), and sustainability.

Design/methodology/approach

The research is based on information gathered from 112 large Malaysian manufacturing companies.

Findings

The study findings revealed that green human capital and green relational capital positively influence green HRM. In addition, green HRM positively related to social, environmental and economic performance. Besides, green HRM positively mediates the relationships between green human capital and economic, social and environmental performance. Finally, green relational capital improves sustainability (economic, environmental, and social performance) mediated by green HRM.

Originality/value

The current study contributes to the literature by examining green IC (green human capital, green structural capital, and green relational capital) as an independent variable and green HRM as a mediating variable for sustainability (economic, environmental, and social performance). The findings and recommended for the managers of large manufacturing firms and practitioners to invest in green IC to achieve sustainability through green HRM.

Details

Benchmarking: An International Journal, vol. 30 no. 8
Type: Research Article
ISSN: 1463-5771

Keywords

1 – 10 of 14
Per page
102050