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Article
Publication date: 23 May 2008

Dennis Hwang, Blair Staley, Ying Te Chen and Jyh‐Shan Lan

The purpose of this paper is to use survey data to examine the impact of culture on current and future accounting and auditing professionals' intent to be whistle‐blowers in a…

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Abstract

Purpose

The purpose of this paper is to use survey data to examine the impact of culture on current and future accounting and auditing professionals' intent to be whistle‐blowers in a Chinese cultural society.

Design/methodology/approach

The paper examines intent to whistle‐blow and factors influencing whistle‐blowing, using survey data collected by the authors.

Findings

It was found that a majority of respondents believe that a general sense of morality was the most important factor to encourage whistle‐blowing, with abiding by the policy of their organization as the second; it was also found that guanxi, fear of retaliation, and fear of media coverage may discourage whistle‐blowing in a Chinese society.

Research limitations/implications

The data are all from Confucian societies, which perhaps limits its usefulness elsewhere.

Practical implications

The paper will help auditors, accountants, and policy makers to design policies that encourage whistle‐blowing.

Originality/value

The paper uses original survey data collected by the authors, and the analysis will enable policy makers and professional accountants to anticipate and predict whistle‐blowing, a key factor in improving financial management and reporting, and possibly undermining auditor independence, audit quality, and the quality of financial reporting.

Details

Managerial Auditing Journal, vol. 23 no. 5
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 21 September 2021

Zhigang Chen, Ying Zhang and Li Zhou

Finance is crucial to boosting agricultural development in developing countries. This paper aims to investigate the effects of rural formal and informal financial access on…

459

Abstract

Purpose

Finance is crucial to boosting agricultural development in developing countries. This paper aims to investigate the effects of rural formal and informal financial access on agricultural technical efficiency (TE) in China.

Design/methodology/approach

Based on the survey data of demonstrative family farms in Langxi county, Anhui province and Wuhan city, Hubei province in central China in 2017, this research assesses agricultural TE by using a three-stage DEA model. It adopts the tobit model to evaluate the effects of formal and informal financial access on TE, and to explore the heterogeneous effects by types, management states and scales. It uses the OLS regression and PSM method to check the robustness, and applies the IV-Tobit method to solve the endogeneity. The authors apply the mediation effect model to explore the channels through which financial access impacts TE.

Findings

Family farms' average TE reaches 13.9%, which shows much room for improvement under the given technical conditions and constant inputs. The research confirms the advantage of formal financial access in raising TE relative to informal financial access. The heterogeneous analysis documents more prominent effects of formal financial access on enhancing TE of aquaculture, hybrid, demonstration and large farms. The mediating effect model reveals that the enhancing TE effect of formal financial access derives from improved machinery investment and family labor division rather than land circulation.

Originality/value

The research clarifies finance into formal and informal finance. The results have considerable policy implications for rural financial policies in China.

Details

China Agricultural Economic Review, vol. 14 no. 1
Type: Research Article
ISSN: 1756-137X

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Article
Publication date: 1 December 2011

Jia Beisi and Jiang Yingying

Although an important facet of modernist architecture in which function plays a prominent role, building flexibility is not entirely a new concept. Its relevance transcends…

65

Abstract

Although an important facet of modernist architecture in which function plays a prominent role, building flexibility is not entirely a new concept. Its relevance transcends generations, allowing space and structure to evolve through time. This paper investigates the relationship among main building structures, infill elements, and space by studying examples in ancient Chinese architecture. It reveals the role of building owners, users, and craftsmen from a survey of historical documentation. In studying these examples, it is concluded that craftsmen in ancient China were involved not only during the construction phase but throughout the period of use as well. Thus, in select cases, the relationship between craftsmen and owners or users had been preserved for generations. Finally, this paper suggests potential strategies for the building industry and technology in the move towards sustainable development.

Details

Open House International, vol. 36 no. 4
Type: Research Article
ISSN: 0168-2601

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Article
Publication date: 15 July 2024

Dong-Sing He, Te-Wei Liu and Yi-Ying Lin

This study constructs an efficiency evaluation framework for assessing the human, structural and relational capital in the semiconductor industry of Taiwan. Furthermore, we…

314

Abstract

Purpose

This study constructs an efficiency evaluation framework for assessing the human, structural and relational capital in the semiconductor industry of Taiwan. Furthermore, we analyze whether there are significant differences in efficiency across different levels concerning the industry supply chain (upstream, midstream and downstream), employee service tenure, capital scale and company establishment years.

Design/methodology/approach

This study focuses on Taiwanese semiconductor companies, utilizing data sourced from the Taiwan Economic Journal (TEJ) Database for the period spanning 2017 to 2021, encompassing a total of five years. Due to the nondisclosure of intangible asset values by all companies, an effort was made to ensure a comparable baseline by excluding companies with incomplete or missing data. Finally, empirical analysis was conducted on a sample of 64 companies using the dynamic network data envelopment analysis method.

Findings

(1) Overall efficiency demonstrates structural capital as the most prominent, followed by relational capital, while human capital shows relatively poorer efficiency. (2) To enhance the efficiency of intellectual capital, priority should be given to improving the efficiency of outputs related to intellectual property rights such as patents. (3) The midstream segment exhibits the best efficiency in both structural and relational capital. (4) Companies with longer employee service tenures exhibit superior efficiency in human capital in the long run. (5) Companies with extended establishment years and larger capital scales demonstrate superior efficiency in both human and structural capital.

Originality/value

Reflecting on past literature, scholars have primarily focused on the relationship between intellectual capital and firm efficiency, often emphasizing the overall efficiency of intellectual capital. However, within organizations, human capital, structural capital, and relational capital are interrelated. This study, for the first time, assesses the efficiency of these three components within an organization. The research addresses the challenges in analyzing the efficiency of intellectual capital and introduces a highly contemporary approach – dynamic network data envelopment analysis (DNDEA). Using the semiconductor industry in Taiwan as a case study, this paper conducts empirical analysis in a captivating and worthy industry. Therefore, the ideas presented in this paper are original.

Details

Journal of Intellectual Capital, vol. 25 no. 4
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 19 September 2008

Tser‐yieth Chen, Chie‐Bein Chen and Sin‐Ying Peng

The purpose of this paper is to present a case study showing how the selection of performance indices affects performance results and the evaluation of a firm's performance.

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Abstract

Purpose

The purpose of this paper is to present a case study showing how the selection of performance indices affects performance results and the evaluation of a firm's performance.

Design/methodology/approach

This paper employs a data envelopment analysis (DEA) framework using four kinds of performance indices selection, which include basic input/output items, balance scorecard (BSC) indices, balanced scorecard with risk management, and traditional financial indices, to evaluate banking operations.

Findings

Shows that a DEA‐based evaluation of performance produces a similar view of the firm's well‐being as does an analysis of financial indices; however, a BSC‐based evaluation produces a different assessment.

Research limitations/implications

This study was based on the following assumptions: first, when organizational units achieve technical efficiency, they will improve their organizational performance. Secondly, the inputs and outputs selected for the data envelopment analysis provided an indicator of the changes of bank's technical efficiency over the six‐year period.

Practical implications

This research was based on the data envelopment analysis approach to find different performance efficiency to apply four performance indicator selections, which include basic inputs/outputs items, balanced scorecard indices, balanced scorecard with risk management, and traditional financial indices, to evaluate bank operation.

Originality/value

Combines the balanced scorecard concept with data envelopment analysis measurements (model information) to generate measures of technical efficiency for a Taiwanese bank. It shows how comparisons can be made within and across companies on the basis of balanced scorecard measures.

Details

International Journal of Productivity and Performance Management, vol. 57 no. 7
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 1 October 2019

Ying Li, Ting Pan and Nan (Andy) Zhang

This paper is to investigate how employees respond to information security policies (ISPs) when they view the policies as a challenge rather than a hindrance to work…

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Abstract

Purpose

This paper is to investigate how employees respond to information security policies (ISPs) when they view the policies as a challenge rather than a hindrance to work. Specifically, the authors examine the roles of challenge security demands (i.e. continuity and mandatory) and psychological resources (i.e. personal and job resources) in influencing employees’ ISP non-compliance.

Design/methodology/approach

Applying a hypothetical scenario-based survey method, the authors tested our proposed model in six typical ISPs violation scenarios. In sum, 347 responses were collected from a global company. The data were analyzed using partial least square-based structural equation model.

Findings

Findings indicated that continuity and mandatory demands increased employees’ level of perseverance of effort, which, in turn, decreased their ISPs non-compliance intention. In addition, job resources, such as the trust enhancement gained from co-workers and the opportunities for professional development, enhanced the perseverance of effort.

Practical implications

The findings offer implications to practice by suggesting that organizations should design training programs to persuade employees to understand the ISPs in a positive way. Meanwhile, organizations should encourage employees to invest more personal resources by creating a trusting atmosphere and providing them opportunities to learn security knowledge and skills.

Originality/value

This study is among the few to empirically explore how employees respond and behave when they view the security policies as challenge stressors. The paper also provides a novel understanding of how psychological resources contribute to buffering ISP non-compliance.

Details

Journal of Enterprise Information Management, vol. 33 no. 1
Type: Research Article
ISSN: 1741-0398

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Article
Publication date: 1 April 2021

Ying Liu and Tang Wang

This study aims to propose an integrated model based on the DeLone and McLean Information System Success Model (DMISS) to examine whether quality factors (system, service and…

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Abstract

Purpose

This study aims to propose an integrated model based on the DeLone and McLean Information System Success Model (DMISS) to examine whether quality factors (system, service and information) can affect user satisfaction and performance of cloud-based marketing systems.

Design/methodology/approach

Recently, technologies change quickly, innovation becomes a vital base of productivity and sustainable growth of businesses is widely accepted. Cyber-physical system technologies help industries change production and marketing cycles according to customers’ needs in real-time. In addition, processing information through cloud service helps companies meet customer needs. The advantages of cloud technology also make it easier for companies to quickly collect the latest data from various sources, making it more effective in decision-making. This research recommends cloud-based marketing to help companies maximize their revenue by providing useful information and better quality for business development. The data were gathered from China automotive companies’ customers. A total of 220 questionnaires were distributed, and 165 (82.5%) usable questionnaires were analyzed using structural equation modeling.

Findings

This study verified that costumers’ perceived information quality, system quality and service quality positively caused the user satisfaction in the cloud-based marketing system.

Practical implications

This paper presents beneficial advice for improving cloud-based marketing systems. Besides, the topic is relevant to cloud-based marketing systems’ success. A better understanding of the impact of intention to use and user satisfaction on cloud-based marketing systems could significantly enhance companies’ success. This paper’s theoretical and practical contributions are expressed to guide organizations and policymakers in increasing cloud-based marketing systems acceptance.

Originality/value

This study empirically tests the relationship of quality factors and performance outcome of cloud-based marketing system through a model based on DeLone and McLean theory. This study bridges the research gap by identifying the factors that drive the adoption of cloud-based services in marketing and the impact of user satisfaction and intention to use on the cloud-based marketing system performance in the case of china companies.

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Article
Publication date: 1 June 2005

Li‐teh Sun

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American…

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Abstract

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

Details

International Journal of Sociology and Social Policy, vol. 25 no. 6/7
Type: Research Article
ISSN: 0144-333X

Keywords

Available. Content available
Article
Publication date: 16 February 2010

Tugrul Daim

1181

Abstract

Details

Journal of Technology Management in China, vol. 5 no. 1
Type: Research Article
ISSN: 1746-8779

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Article
Publication date: 5 February 2021

Ying Zhang, Xing Lu and Wikrom Prombutr

The authors investigate the extent to which online talk can influence contemporaneous and future stock trading, especially when market news is unpresented.

228

Abstract

Purpose

The authors investigate the extent to which online talk can influence contemporaneous and future stock trading, especially when market news is unpresented.

Design/methodology/approach

The authors propose an improved sentiment formula incorporating online hype, neutral sentiment and poster reputation. In addition, they conduct event study, OLS regression analyses and probit models.

Findings

First, investors tend to be more talkative in relation to firms that are (1) smaller size, (2) more growth-like, (3) with lower prices and higher short interests and (4) of higher beta. Second, the bullish tone of investors positively affects the abnormal returns of small-capitalization stocks. However, online talk has little impact on large-capitalization stocks, except that more postings boost trading liquidity. Third, online talk predicts the presence of future news regardless of firm size, with stronger predictive power found for small-capitalization stocks.

Practical implications

It is of interest to practitioners and researchers to study online talk so as to better understand the trading psychology of retail investors and the effects on the stock market. Furthermore, policymakers are interested in tracking activities on stock message boards in order to prevent security fraud and protect investors' interests.

Originality/value

The results are robust and suggest that online talk has significant impacts on stock trading exploiting an information asymmetry. This study of stock message board posting activities helps researchers to understand whether message contents contain valuable and unique content compared with information available via more traditional media channels.

Details

Review of Behavioral Finance, vol. 14 no. 2
Type: Research Article
ISSN: 1940-5979

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