Adair, D 2020, 'A Colossus: REMEMBERING COLIN TATZ', Sporting Traditions, vol. 37, no. 1, pp. 43-46.
Adams, TL, Clegg, S, Eyal, G, Reed, M & Saks, M 2020, 'Connective professionalism: Towards (yet another) ideal type', Journal of Professions and Organization, vol. 7, no. 2, pp. 224-233.
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ABSTRACTIn this essay, four leading scholars provide critical commentary on an article entitled ‘Protective or Connective Professionalism? How Connected Professionals Can (Still) Act as Autonomous and Authoritative Experts’ (Noordegraaf, 2020, Journal of Professions and Organization, 7/2). Of central concern to all four commentators is Noordegraaf’s use of ideal types as a heuristic device to make his case and capture historical change over time. While some question the usefulness of ideal types, others question Noordegraaf’s use of them. The commentators raise additional concerns, especially the limited attention to variations across professions, geographic regions, and limited attention to social–historical contexts.
Adrian, C & Wright, S 2020, 'Perceptions of shareholders and directors on corporate governance: what we learn about director primacy', Accounting & Finance, vol. 60, no. S1, pp. 1209-1236.
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AbstractThis paper compares shareholder and director perceptions since the financial crisis on what constitutes effective corporate governance. We find three issues on which they have differing perceptions of good corporate governance: multiple directorships, provision of non‐audit services and CEO duality, and one issue on which shareholders express concern: directors' tenure. Our results highlight the need for regulations and recommendations to more subtly define good corporate governance practices in these areas. Our results also support the theory of director primacy, providing empirical evidence that this description of corporate power is accurate even for issues on which shareholders and directors differ.
Agarwal, R, Bajada, C, Brown, P & Green, R 2020, 'People Management Practices that Underpin Lean Management Outcomes', Global Journal of Flexible Systems Management, vol. 22, no. 2, pp. 75-94.
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Agarwal, R, Brown, PJ, Bajada, C, Stevens, P & Green, R 2020, 'The effects of competition on management practices in New Zealand–a study of manufacturing firms', International Journal of Production Research, vol. 58, no. 20, pp. 6217-6234.
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© 2019, © 2019 Informa UK Limited, trading as Taylor & Francis Group. Competition is a key factor in driving performance improvements across a range of firm activities including reductions in costs, increasing the levels of productivity, promoting entrepreneurial efforts, fostering innovation, driving better management practices, and exercising strategic managerial decisions. The questions of how and why competitive market forces influence management practices are the focus of this paper. Using data on management practices from 152 New Zealand manufacturing firms, and competition data obtained for various industries of the NZ economy, we examine the association between different dimensions of competition and management practices. Notably, we find little or no association between better management practices and competition when utilising simpler measures of competition, namely the number of competitors, industry concentration measured by HHI and the price-cost margin are used. However, using a more refined measure of competition, competition intensity characterised by profit elasticity, has a positive and significant association with the quality of management practices adopted by firms.
Ahuja, S, Nikolova, N & Clegg, S 2020, 'Professional identity and anxiety in architect-client interactions', Construction Management and Economics, vol. 38, no. 7, pp. 589-602.
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© 2019, © 2019 Informa UK Limited, trading as Taylor & Francis Group. Large-scale construction projects increasingly have powerful and knowledgeable clients as project owners with whom professionals, such as architects, must interact. In such contexts, clients may have a significant impact on the constitution of a coherent and stable professional identity. Based on qualitative interviews with 50 architects across four large multidisciplinary professional service firms (PSFs) located in Sydney, Australia, supplemented by ethnographic observations, this article explores how architects constitute their identity in interactions with clients. The findings led us to conceptualise professional–client interactions in terms of two overarching discursive strategies deployed by architects in attempts to manage clients that are powerful and knowledgeable: best for client and best for project. We illustrate the anxieties that architects experience and suggest that attempts to secure professional identity may result in (re)producing an enduring sense of anxiety with unintended consequences for project outcomes and organisational performance.
Alexeev, VM & Ignatieva, KM 2020, 'Biases in Variance of Decomposed Portfolio Returns', SSRN Electronic Journal.
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Ali, SM, Hossen, MA, Mahtab, Z, Kabir, G, Paul, SK & Adnan, ZUH 2020, 'Barriers to lean six sigma implementation in the supply chain: An ISM model', Computers & Industrial Engineering, vol. 149, pp. 106843-106843.
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Lean six sigma (LSS), a process improvement tool to achieve operational excellence in any industry, has become popular among practitioners over the last few decades. In this study, a framework for identifying barriers to LSS implementation in supply chains has been developed using the interpretive structural modeling (ISM) method. The ISM technique was used to identify the contextual relationships among the barriers. Barriers were classified based on their dependence power and driving power using MICMAC (Matriced Impacts Croisés Multiplication Appliquée á un Classement). This framework will provide a comprehensive understanding of how the barriers of LSS affect each other. The proposed framework has been tested using data from a real-world apparel manufacturing company in Bangladesh. 10 barriers to LSS implementation were identified from a literature review and industrial managers’ feedback. This study is expected to guide practitioners in implementing LSS in supply chains by helping to focus their effort on removing the most important barriers.
Anufriev, M, Gardini, L & Radi, D 2020, 'Chaos, border collisions and stylized empirical facts in an asset pricing model with heterogeneous agents', Nonlinear Dynamics, vol. 102, no. 2, pp. 993-1017.
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© 2020, Springer Nature B.V. An asset pricing model with chartists, fundamentalists and trend followers is considered. A market maker adjusts the asset price in the direction of the excess demand at the end of each trading session. An exogenously given fundamental price discriminates between a bull market and a bear market. The buying and selling orders of traders change moving from a bull market to a bear market. Their asymmetric propensity to trade leads to a discontinuity in the model, with its deterministic skeleton given by a two-dimensional piecewise linear dynamical system in discrete time. Multiple attractors, such as a stable fixed point and one or more attracting cycles or cycles and chaotic attractors, appear through border collision bifurcations. The multi-stability regions are underlined by means of two-dimensional bifurcation diagrams, where the border collision bifurcation curves are detected in analytic form at least for basic cycles with symbolic sequences LR n and RL n. A statistical analysis of the simulated time series of the asset returns, generated by perturbing the deterministic dynamics with a random walk process, indicates that this is one of the simplest asset pricing models which are able to replicate stylized empirical facts, such as excess volatility, fat tails and volatility clustering.
Bachmann, R, Loyeung, A, Matolcsy, Z & Spiropoulos, H 2020, 'Powerful CEOS, Cash Bonus Contracts and Firm Performance', Journal of Business Finance & Accounting, vol. 47, no. 1-2, pp. 100-131.
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We investigate whether powerful chief executive officers (CEOs) influence the conditions of their cash bonus contracts. Specifically, we examine (i) the association between CEO power and the proportion of ex-ante cash bonus to base salary (bonus ratio), (ii) the association between CEO power and the relative use of non-financial to financial performance targets in cash bonus contracts, and (iii) the performance consequences of incorporating non-financial targets in cash bonus contracts. Results show that powerful CEOs are associated with greater ex-ante bonus ratios and higher proportions of non-financial performance targets compared to less powerful CEOs. Furthermore, the use of quantitative and corporate social responsibility (CSR)-related non-financial performance targets is positively associated with subsequent firm performance, and the use of undefined non-financial performance targets is negatively associated with subsequent firm performance. These results are robust to alternative econometric specifications and variable definitions.
Banu-Lawrence, M, Frawley, S & Hoeber, L 2020, 'Women and Leadership Development in Australian Sport Organizations', Journal of Sport Management, vol. 34, no. 6, pp. 568-578.
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There has been growing interest in gender diversity and the leadership development of women in recent years within the broader field of management studies. Understanding leadership development processes is important for the sport industry, in which organizations are becoming increasingly professional and commercially focused. Despite the increased attention on gender diversity and leadership development within the sport industry to date, the scope and application of organizational gender and leadership development theory within an Australian sport context has been limited. As such, the purpose of this study was to explore the leadership development practices adopted by key stakeholders of the Australian sports industry, with the intention to uncover how they impact the role of women in different organizations. Specifically, the research investigated the practices of three organizations that have a major stake in Australian professional sport.
Bedford, A, Bugeja, M & Grosse, M 2020, 'The choice of financial advisory and independent expert services in takeovers: evidence in a setting where the services are independent', Accounting and Finance, vol. 61, no. 2, pp. 3649-3683.
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AbstractThis study investigates the choice to obtain both financial advisory services and independent expert opinions during takeovers in Australia where these services are provided by independent firms. We find the use of both services increases when the target firm is offered a lower initial premium. We also document that engaging both services benefits target firm shareholders through a higher probability of a price revision and a greater likelihood of deal success. The results are robust to controlling for selection bias and suggest the use of both independent experts and financial advisors only adds value when different firms provide these services.
Bedford, DS 2020, 'Conceptual and empirical issues in understanding management control combinations', Accounting, Organizations and Society, vol. 86, pp. 101187-101187.
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© 2020 Elsevier Ltd This paper discusses several conceptual and empirical issues related to understanding combinations of management control (MC) practices. First, the paper clarifies the meaning of the two main perspectives for investigating MC combinations – MC packages and MC systems. Second, the paper considers how researchers can improve theory development concerning the effects of MC combinations by explicating the causal mechanisms through which they arise. Third, the paper discusses whether loose coupling provides an informative perspective for understanding MC combinations, particularly in relation to how organizations adapt MC practices to contextual changes. Finally, the paper comments on the main empirical approaches for investigating MC combinations. Recent studies, especially those in this special issue, are drawn upon to illustrate how these issues relate to MC research.
Bedford, DS, Spekle, RF & Widener, SK 2020, 'Budgeting and Employee Stress in Times of Crisis: Evidence from the COVID-19 Pandemic'.
Benson, K, Linnenluecke, MK, Morrison, D & Rosov, S 2020, 'Death spiral PIPEs: a reconsideration of the evidence', Accounting & Finance, vol. 60, no. 4, pp. 4175-4194.
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AbstractWe challenge the view that PIPEs lead to unfavourable outcomes for issuing firms. We show that structured PIPEs do not have significant negative CARs when a matched firm benchmark is used for computing CARs and when sample selection bias is taken into account. Indeed, structured PIPEs have significantly higher positive skewness, indicating superior optionality, consistent with the real option argument. We also show that the 2002 intervention by the Securities and Exchange Corporation (SEC) has led to unintended consequences, with the substitution of ‘mom and pop’ investors for hedge fund investors in the structured PIPE market.
Biygautane, M, Clegg, S & Al-Yahya, K 2020, 'Institutional work and infrastructure public–private partnerships (PPPs): the roles of religious symbolic work and power in implementing PPP projects', Accounting, Auditing & Accountability Journal, vol. 33, no. 5, pp. 1077-1112.
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PurposeExisting public–private partnership (PPP) literature that explicitly adopts neo-institutional theory, tends to elucidate the impact of isomorphic pressures and organizational fields and structuration on PPP projects. This paper advances this literature by presenting the institutional work and micro-level dynamics through which actors initiate and implement a new form of project delivery. The authors show how actors enact responses to institutional structuration in the expansion and transformation of an airport from a public entity into a PPP in Saudi Arabia.Design/methodology/approachThe authors use a single case study design that offers an empirically rich and thick description of events such as the dynamic processes, practices and types of institutional work carried out by actors and organizations to deliver the project under investigation.FindingsReligious symbolic work as social integration triggered system integration work, which expanded the power capabilities of individual actors leading the project. Repair work then followed to alleviate the negative effects of disempowering the agency of actors negatively affected by the PPP model and to streamline the project implementation process.Practical implicationsThis research offers several practical implications. For PPPs to operate successfully in contexts similar to the Gulf region, policymakers should provide strong political support and be willing to bear a considerable risk of losses or minimal outcomes during the early phases of experimentation with PPPs. Also, policymakers should not only focus their attention on technical requireme...
Bochet, O, Nikiforakis, N, Reuben, E, Wooders, J & Wooders, M 2020, 'An introduction to the second special issue commemorating works of James Andreoni, Theodore Bergstrom, Larry Blume, and Hal Varian', Journal of Public Economic Theory, vol. 22, no. 2, pp. 279-284.
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This special issue, and Issue 5, Volume 21, of the Journal of Public Economic Theory commemorate 30 years since the publication of three path‐breaking contributions to public economic theory and to economics more generally: Bergstrom, Blume, and Varian's “On the private provision of public goods” (Bergstrom, Blume & Varian, 1986), well known in public economics as “BBV”, and Andreoni's “Why free ride? Strategies and learning in public goods experiments” (Andreoni, 1988a) and “Privately provided public goods in a large economy: The limits of altruism” (Andreoni, 1988b). The voluntary contributions game model of BBV played a major role in the beginnings of game theory as a central part of the concepts and techniques of public economic theory. The two papers by Andreoni led the way in the introduction of behavioral public economics and heralded the important area that it has become. Issue 5, Volume 21 of JPET began with a survey of James Andreoni's two papers and their impact. This issue begins with a survey of some of the research arising from BBV.
One of the very central results of public economics, due to Warr (1983) and extended by Bergstrom, Blume, and Varian (1986) to a voluntary contributions game, is that the total level of contributions to provision of a public good is unaffected by any reallocation of income among contributing consumers that leaves the set of contributors unchanged. The elegant, yet simple, model of BBV assumes quasi‐linear preferences and one private good; providing it does not change the set of contributors, a transfer of income among contributing consumers induces those receiving income to raise their contributions to the public good, and that this increase is exactly offset by a reduction in contributions of those losing income; that is such transfers are neutral. The exact offset is a consequence of the individual rationality conditions for Nash equilibrium of the voluntary contributions game. Unlike the contribution of Warr, BBV's a...
Boersma, M & Nolan, J 2020, 'Can Blockchain Help Resolve Modern Slavery in Supply Chains?', AIB Insights, vol. 20, no. 2.
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While blockchain was designed as a ledger for cryptocurrency transactions, it can record transactions of anything of value. Blockchain is increasingly used to prove the integrity of commodities, tracing their supply chain journey from the source to the end user. Yet, transferring this technology from a cryptocurrency context to a supply chain setting is not without difficulties. This article explores the implications for multinational and transnational companies in using blockchain as a means to address modern slavery. The research identifies five challenges: verification, inclusion, trust, privacy, and normativity.
Bohmann, MJM & Patel, V 2020, 'Information Leakage in Energy Derivatives around News Announcements', The Journal of Derivatives, vol. 27, no. 4, pp. 13-29.
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Brammer, S, Branicki, L & Linnenluecke, MK 2020, 'COVID-19, Societalization, and the Future of Business in Society', Academy of Management Perspectives, vol. 34, no. 4, pp. 493-507.
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Brown, P, Ly, T, Pham, H & Sivabalan, P 2020, 'Automation and management control in dynamic environments: Managing organisational flexibility and energy efficiency in service sectors', The British Accounting Review, vol. 52, no. 2, pp. 100840-100840.
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Automation has been conceptually explained in management accounting research as an antecedent to control problem avoidance (Emmanuel, Merchant, & Otley, 1990). However, the question of how automation is implicated in more dynamic service-based environments remains unanswered. We apply the Adler and Borys' (1996) bureaucracy framework to explain how enabling controls allow organisations to simultaneously pursue organisational flexibility and energy efficiency (Ahrens & Chapman, 2004; Jorgensen & Messner, 2009). Subsequently, we examine how automation and its related management control are designed and used in a dynamic service-based organisation, where goal attainment and the energy efficiency of its buildings are critical. In doing so, we explain how automation-related standardisation is adjusted by enabling control attributes (repair, flexibility, internal transparency) to advance user flexibility. Additionally, standardisation minimises the loss in energy efficiency when less optimal repair control behaviour manifests. Our study adds more depth to the work by Merchant and Van de Stede (2017) by exploring how automation complements labour in dynamic environments. Our findings offer greater understanding of how automation and management control systems are designed and used to enhance organisations' energy efficiency in dynamic service-based environments. In doing so, we advance extant environmental management accounting studies (Virtanen, Tuomaala, & Pentti, 2013).
Bui, C, Scheule, H & Wu, E 2020, 'A cautionary tale of two extremes: The provision of government liquidity support in the banking sector', Journal of Financial Stability, vol. 51, pp. 100784-100784.
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Using U.S. bank holding company data, we study the impact of the crisis liquidity programs initiated by the U.S. Federal Reserve on bank-specific information production. We find empirical evidence that following the receipt of liquidity support there was a pervasive decrease in bank stock price informativeness that increased market synchronicity and crash risk. Our findings further suggest that these effects are mainly driven by bank participation in the Discount Window (DW) and Term Auction Facility (TAF) programs. On the bright side, we confirm that the liquidity programs served their purpose in targeting and supporting illiquid banks with low core stable funding sources through the crisis.
Bui, T, Ferguson, A & Lam, P 2020, 'CEO compensation in early-stage firms: Rewards for prospectivity and survival', JOURNAL OF BUSINESS FINANCE & ACCOUNTING, vol. 48, no. 5-6, pp. 895-928.
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AbstractPrior studies on chief executive officer (CEO) compensation focus mainly on large firms. This paper aims to suggest new factors associated with CEO compensation for small, homogeneous firms, specifically, Australian early‐stage mining exploration entities (MEEs). We document a set of predictors of CEO compensation proxying for economic performance, including geological prospectivity components of the exploration and evaluation (E&E) asset account and proceeds from equity raisings that enhances survival probabilities. We find positive associations between these predictors and CEO remuneration. In terms of CEO pay mix, we find that E&E asset acquisitions and equity proceeds are both positively associated with the proportion of option value in CEO total compensation. This suggests MEEs allocate their cash resources to investment opportunities, rather than CEO compensation. Overall, these findings, coupled with a significant and positive pay‐performance relation, provide evidence supporting efficient compensation practices in the MEE context.
Burke, PF, Eckert, C & Sethi, S 2020, 'A Multiattribute Benefits-Based Choice Model with Multiple Mediators: New Insights for Positioning', Journal of Marketing Research, vol. 57, no. 1, pp. 35-54.
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Previous research has demonstrated that consumers evaluate products according to their perceived benefits when making a choice. This article extends prior work by proposing a method that evaluates the degree to which multiple a priori defined benefits mediate product choices. The model is the first to consider process heterogeneity—that is, heterogeneity in how consumers perceive multiple attributes to positively or negatively affect multiple benefits simultaneously and the contribution of each benefit to product utility. The authors propose discrete choice experiments to holistically measure the link between attributes and benefits, as well as between attributes and choice, resulting in data that can be analyzed with a generalized probit model. The approach contributes to mediation research by offering an alternative method of handling multiple multinomial mediators and dichotomous outcome variables. An empirical illustration of bread choices shows how consumer judgments about health and value perceptions of products mediate purchase decisions. The authors demonstrate how the method can help managers (1) confirm and test existing knowledge about latent benefits, including whether they explain all the variation in choice, and (2) consider process heterogeneity to inform market segmentation strategies.
Cai, Z, Wu, D, Xin, Y, Chen, Y & Wu, H 2020, 'Formal mentoring support, person–environment fit and newcomer's intention to leave', Personnel Review, vol. 49, no. 8, pp. 1749-1767.
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PurposeThe purpose of this study is to investigate how and why formal mentoring support reduces newcomers' intention to leave from the perspective of uncertainty reduction theory.Design/methodology/approachTime-lagged data were collected from two sources, mentors and newcomers, and 193 paired data sets were included in the analysis.FindingsThe results showed that formal mentoring support was positively related to newcomers' person–organisation fit (P–O fit) and person–job fit (P–J fit). In addition, P–O fit and P–J fit mediated the relationship between formal mentoring support and newcomers' intention to leave. Moreover, newcomers' uncertainty avoidance orientation strengthened the relationship between formal mentoring support and perception of fit, and it strengthened the indirect effect between formal mentoring support and newcomer's intention to leave, via the perception of fit.Originality/valueThis study enhances our understanding of the underlying mechanism between formal mentoring support and newcomers' intention to leave. Moreover, it demonstrates that uncertainty avoidance orientation is an important boundary condition during the process of organisational socialisation. The findings also contribute to the organisational socialisation and the mentoring literature by providing evidence from a blue-collar sample.
Camilleri, A 2020, 'What Happens When a Retailer Displays Both the Number of Reviews and the Number of Sales?'.
Camilleri, A, Danková, K, Ortiz Gomez, N & Neelim, A 2020, 'Probabilistic Rewards Increase Worker Motivation'.
Camilleri, AR 2020, 'The importance of online reviews depends on when they are presented', Decision Support Systems, vol. 133, pp. 113307-113307.
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Cao, Y, Feng, Z, Lu, M & Shan, Y 2020, 'Tax avoidance and firm risk in China: a pitch', Accounting Research Journal, vol. 34, no. 1, pp. 119-124.
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© 2020, Emerald Publishing Limited. Purpose: This paper aims to provide a critical discussion of the application of the research pitching template developed by Professor Robert Faff to a research topic of tax avoidance and firm risk. This letter provides a brief commentary on using the pitching template and discusses personal reflections on the pitching process. Design/methodology/approach: This pitching research letter applies Faff’s pitching template and provides a critical commentary of the pitching process. Findings: The team found that Faff’s pitching template is a valuable tool for conceiving research ideas. It helped the authors to identify, develop and articulate key aspects of the project. Further, they believe that completing the template was a beneficial and rewarding exercise, especially for early-career researchers. Originality/value: This pitching research letter is tied to the team’s research idea that was pitched at the 2020 AFAANZ “Shark Tank” event. It provides original commentary on the use of Faff’s pitching template. It is not meant to retrofit published papers.
Carabetta, G 2020, '‘Fair Work Bargaining for Police: A Proposal for Reform’', Australian Business Law Review, vol. 48, no. 3, pp. 253-253.
Carlsen, A, Clegg, SR, Pitsis, TS & Mortensen, TF 2020, 'From ideas of power to the powering of ideas in organizations: Reflections from Follett and Foucault', European Management Journal, vol. 38, no. 6, pp. 829-835.
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Research on organizational creativity tends to emphasize fairly static notions of coercive power as positional authority and control over scarce resources. The field remains largely silent about power as a positive and generative phenomenon that can produce creativity. We seek to break that silence by amplifying and integrating the work of Mary Parker Follett and Michel Foucault in concert with recent practice-based approaches to creativity. Power in organizational creativity, we suggest, should first of all be explored as processes of connection, abundance and collective agency. We show that whereas established ideas of positional power over is related to assumptions of linearity and singularity of creativity, ideas of power with and power to are associated with a more dynamic, relational and process-based perspective. The latter set of views implies more attention be paid to processes of interactional framing through which people jointly attend to situations, reach new integrations and produce new social realities.
Cheah, J-H, Waller, D, Thaichon, P, Ting, H & Lim, X-J 2020, 'Price image and the sugrophobia effect on luxury retail purchase intention', Journal of Retailing and Consumer Services, vol. 57, pp. 102188-102188.
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© 2020 Elsevier Ltd Consumer shopping behavior in luxury retail stores continues to be a subject of interest among marketing researchers. Such a phenomenon has led us to explore how price image and sugrophobia, a psychological feeling of being taken advantage of, would influence consumers' future behavioural intention in the context of luxury retail store. Informed by a survey of 400 consumers, this study adopts the Stimulus-Organism-Response (S–O-R) model to examine how price image triggers consumer perceptions (i.e., perceived value, trust and attitude) and results in behavioral intention. Sugrophobia is included in the S–O-R model to assess its moderating effect. Data analysis using SEM-PLS demonstrates that a retailer's price image has a positive effect on consumers' perceived value, trust, attitude, and future behavioral intention. Sugrophobia, in turn, is found to weaken the relationship between price image and consumer perceptions. The study thus highlights the relevance of sugrophobia among risk-averse consumers and the necessity to manage sugrophobic consumers effectively in the context of a luxury retail store. Implications of the study are discussed.
Chen, X, Le, CHA, Shan, Y & Taylor, S 2020, 'Australian policy uncertainty and corporate investment', Pacific Basin Finance Journal, vol. 61, pp. 101341-101341.
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This study examines the impact of economic policy uncertainty (EPU) on capital investment by Australian firms. Following a replication of prior US evidence (Gulen and Ion 2016), we show that EPU has a persistent and negative effect (up to four years) on capital investment by Australian Stock Exchange (ASX) listed firms, in contrast to the more short-lived effect of EPU in the US. The different results are consistent with the high proportion of ASX-listed firms in the resources and mining industries, where investment projects frequently proceed in stages and have time-to-build considerations. In accordance with real option theory, the findings reinforce the notion that EPU can dampen investment opportunities due to investment irreversibility.
Chen, X, Lu, M & Shan, Y 2020, 'Changes in corporate effective tax rates during three decades in Japan', Pacific Basin Finance Journal, vol. 62, pp. 101367-101367.
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© 2020 Elsevier B.V. This study compares changes in corporate effective tax rates (ETR) between firms in Japan and the United States. Using a sample of U.S. firms from 1988 to 2016, the declining trend in corporate cash and Generally Accepted Accounting Principles (GAAP) ETR measures is initially confirmed. However, different from the results of cash ETR documented in Dyreng et al. (2017), GAAP ETR declines more rapidly for large U.S. multinational firms than for purely domestic firms, suggesting that multinational firms have better opportunities to implement cross-border tax-saving strategies. For Japanese firms, after controlling for the decrease in the statutory tax rate, there is no obvious time trend in GAAP ETR for multinational firms, but small and medium domestic firms experience a significant decline in ETR. Similar to Dyreng et al., we do not find any evidence that the time-series trend in ETR can be explained by firm characteristics of Japanese or U.S. firms.
Chen, Y & Zhang, J 2020, 'Signalling by Bayesian Persuasion and Pricing Strategy', The Economic Journal, vol. 130, no. 628, pp. 976-1007.
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Abstract
This article investigates how a privately informed seller could signal her type through Bayesian persuasion and pricing strategy. We find that it is generally impossible to achieve separation through one channel alone. Furthermore, the outcome that survives the intuitive criterion always exists and is unique. This outcome is separating, for which a closed-form solution is provided. The signalling concern forces the high-type seller to disclose inefficiently more information and charge a higher price, resulting in fewer sales and lower profit. Finally, we show that a regulation on minimal quality could potentially hurt social welfare, and private information hurts the seller.
Chiarella, C, Di Guilmi, C & Zhi, T 2020, '“Animal spirits” and bank’s lending behaviour, a disequilibrium approach', Studies in Nonlinear Dynamics & Econometrics, vol. 24, no. 2, pp. 1-21.
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Abstract
The paper analyses from a disequilibrium perspective the role of banks’ “animal spirits” and collective behaviour in the creation of credit that, ultimately, determines the credit cycle. In particular, we propose a dynamic model to analyse how the transmission of waves of optimism and pessimism in the supply side of the credit market interacts with the business cycle. We adopt the Weidlich-Haag-Lux approach to model the opinion contagion of bankers. We test different assumptions on banks’ behaviour and find that opinion contagion and herding amongst banks play an important role in propagating the credit cycle and destabilizing the real economy. The boom phases trigger banks’ optimism that collectively lead the banks to lend excessively, thus reinforcing the credit bubble. Eventually the bubbles collapse due to an over-accumulation of debt, leading to a restrictive phase in the credit cycle.
Choudhury, TT, Paul, SK, Rahman, HF, Jia, Z & Shukla, N 2020, 'A systematic literature review on the service supply chain: research agenda and future research directions', Production Planning & Control, vol. 31, no. 16, pp. 1363-1384.
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Chowdhury, MMH, Paul, SK, Sianaki, OA & Quaddus, MA 2020, 'Dynamic sustainability requirements of stakeholders and the supply portfolio', Journal of Cleaner Production, vol. 255, pp. 120148-120148.
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© 2020 Elsevier Ltd Extant literature on sustainability in procurement and supplier selection suffers from a number of deficiencies. First, studies pertaining to the dynamic nature of stakeholders’ expectations of sustainability and its impact on determining a supply portfolio have not been studied before. Second, there is a genuine lack of study linking the stakeholders’ sustainability requirements, firm procurement strategies, and eventual supplier selection. Third, most of the existing studies address sustainability issues in procurement and supplier selection but fall short of determining an optimal portfolio of suppliers and corresponding optimal order quantities. This study addresses the above research gaps by developing a sustainability-focused multi-criteria decision model for supplier evaluation and determining optimal order allocation among the suppliers linking the stakeholders’ sustainability requirements and firm procurement strategies. Based on dynamic capability theory, we develop a decision support framework integrating multi-phased quality function deployment and dynamic optimization. We apply the decision support framework to a European apparel company which sources apparel from Bangladesh: a country that is a low cost sourcing destination. First, this study identifies the stakeholders’ sustainability requirements. It then explicates the company's procurement strategies in terms of stakeholders’ requirements followed by translating the procurement strategies to relevant supplier assessment criteria. Finally, a linear optimization model is developed to maximize the suppliers’ sustainability performance in order to determine the optimal supply portfolio. The results identify two distinct groups of suppliers satisfying the overall sustainability performance. However the optimal order quantities among the suppliers vary randomly depending on the variations in demand and priority weights of the suppliers. The paper concludes with a detailed...
Chowdhury, NA, Ali, SM, Paul, SK, Mahtab, Z & Kabir, G 2020, 'A hierarchical model for critical success factors in apparel supply chain', Business Process Management Journal, vol. 26, no. 7, pp. 1761-1788.
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PurposeSupply chain management plays an important role in sustaining businesses in today's competitive environment. Therefore, industrial managers are focusing on exploring the key performance improvement attributes of supply chain management to achieve a better position in the global market. Aimed at ensuring best supply chain management practices, this study presents the key performance improvement attributes, known as critical success factors (CSFs), within the context of the apparel supply chain of Bangladesh.Design/methodology/approachIn this paper, the interpretive structural modeling method (ISM) has been applied to develop a structural framework to analyze the contextual relationship among the factors under consideration. MICMAC (Matriced' Impacts Croise´s Multiplication Applique´e a´ unClassement) analysis has also been performed to define the classification of the CSFs in terms of their driving and dependence power.FindingsThe research findings reveal that supply chain collaboration/partnership and customer satisfaction are of crucial importance to success in the context of supply chain management of the readymade (RMG) garments industry of Bangladesh. Further evidence suggests that these, along with other success factors, can assist in achieving a competitive advantage and better market position. A number of theoretical and managerial implications have been provided for managers and practitioners, and for further evaluation of the study.Originality/valueThis paper considers a new supply chain problem which identifies and evaluates critical success factors. This paper also develops a new ...
Chowdhury, P & Paul, SK 2020, 'Applications of MCDM methods in research on corporate sustainability', Management of Environmental Quality: An International Journal, vol. 31, no. 2, pp. 385-405.
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PurposeCorporate sustainability (CS) is becoming a popular research topic. In recent years, researchers have conducted a significant number of studies in this area. Although a number of those studies have used a variety of multicriteria decision-making (MCDM) methods, to date there is no systematic literature review of this area of research. This paper fulfills this research gap.Design/methodology/approachThe authors use a systematic literature review and bibliometric analysis approach to analyze the applications of MCDM methods in research on CS.FindingsThe authors have observed that both single and integrated MCDM methods have been used in this domain; however, single MCDM methods are dominant. Further, this review shows that most of the integrated methods use only two MCDM methods and that there has been no comparison of results obtained from different MCDM methods. After reviewing these developments and summarizing the findings, the authors propose directions for future research, including investigating and formulating strategies for specific CS initiatives, integrating three or more MCDM methods, integrating MCDM methods with optimization techniques, analyzing results from a small and medium-sized enterprise (SME) perspective, reconsidering the tenets of existing theories via MCDM methods, and comparing the results of studies of CS in different kinds of economies, as well as the results of using different MCDM methods.Originality/valueTo the best of the authors' knowledge, this is the first study that has conducted a systematic literature review to analyze applications of MCDM methods to diffe...
Cohen, A, Taylor, E & Hanrahan, S 2020, 'Strong intentions but diminished impact: Following up with former participants in a sport for development and peace setting', Sport Management Review, vol. 23, no. 4, pp. 671-687.
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© 2019 Sport for development and peace (SDP) scholars have stressed the need for monitor and evaluation efforts to not simply highlight positive outcomes. Potential barriers regarding successful evaluation of SDP programs are the focus on positive and biased perspectives of participants and limited long-term data. Guided by SDP and organizational capacity literature, this study aimed to evaluate an SDP program through the lens of former participants who were willing to discuss their experience and subsequent lifestyle changes. The researchers were particularly interested in the feasibility of long-term habit change through an 8-week intervention. While findings revealed an initial positive impact (e.g. fitness, eating habits, and socializing) because of the program, these results were seemingly mitigated over time due to a lack of additional programming and influence of cultural norms.
Cotton, D 2020, 'Transition Finance and Markets', ACRN Journal of Finance and Risk Perspectives, vol. 9, no. 1, pp. 137-147.
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The increased focus and agreement on the requirement for the planet to be more sustainable has led to an array of new research and financial products. The new buzz phrase is transition financing which is being seen as the path to achieving a sustainable world. The Development Assistance Committee (DAC) in the Organisation for Economic Co-operation and Development (OECD, 2019) has the main objective of transition finance is to optimise access to finance for sustainable development to avoid financing gaps or socio-economic setbacks. This chapter examines some of the products and markets in current use by financial institutions and investors. It describes their use and recent research in this area as well as some gaps in this research.
Crespo-Gonzalez, C, Benrimoj, SI, Scerri, M & Garcia-Cardenas, V 2020, 'Sustainability of innovations in healthcare: A systematic review and conceptual framework for professional pharmacy services', Research in Social and Administrative Pharmacy, vol. 16, no. 10, pp. 1331-1343.
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BACKGROUND:Implementation science emerged to address the challenges associated with the incorporation of evidence-based innovations into practice. Once the challenge is overcome, the ultimate goal is to achieve the sustainability of innovations to promote their continuity and long-term integration. Conceptual approaches and assessment tools have been designed to assess the sustainability of innovations in research and practice environments. However, the variability of approaches and tools available becomes a challenge for policymakers, researchers and practitioners, particularly when deciding how to evaluate the sustainability of innovations. OBJECTIVES:To identify conceptual approaches and assessment tools for the sustainability of healthcare innovations and to develop a specific discipline-based framework for the sustainability of professional pharmacy services. METHODS:A systematic literature review was conducted in January of 2019 using PubMed, Scopus, and Web of Science. General information regarding the conceptual approaches (based on Nilsen's classification), assessment tools and the factors affecting the sustainability of the healthcare innovations was retrieved. RESULTS:From 3123 articles screened, 132 articles were selected from which 106 conceptual approaches and 26 assessment tools were identified. Several key factors moderating the sustainability of the innovations in healthcare were identified (e.g. funding, adaptation). A framework for the sustainability of professional pharmacy services is proposed based on these factors. It presents three performance domains influencing the service sustainability (i.e. environment, social and economic). CONCLUSIONS:The identified approaches in different healthcare settings have allowed the adaptation and design of a specific framework for pharmacy. The core factors included in the proposed framework are moderators of the sustainability process and should be considered in sustainability studies and evaluations. Th...
Curtis, K, Kennedy, B, Lam, MK, Mitchell, RJ, Black, D, Burns, B, White, L, Loudfoot, A, D'Amato, A, Dinh, M & Holland, AJA 2020, 'Cause, treatment costs and 12-month functional outcomes of children with major injury in NSW, Australia', Injury, vol. 51, no. 9, pp. 2066-2075.
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BACKGROUND:Information about children treated in New South Wales (NSW), Australia following major injury has been limited to those treated at trauma centres using mortality as the main outcome measure, restricting assessment of the effectiveness of the Trauma System. This study sought to describe the detailed characteristics as well as functional and psychosocial health outcomes of all children suffering major injury in NSW. METHODS:A longitudinal study was conducted between July 2015 and November 2017 and included children < 16 years requiring intensive care or an injury severity score (ISS) ≥ 9 treated in NSW or who died following injury. Children were identified through the three NSW Paediatric Trauma Centres (PTC), the NSW Trauma Registry, NSW Aeromedical Retrieval Registry (AirMaestro) and the National Coronial Information System (NCIS). Health-related quality of life (HRQoL) outcomes for children treated at the three PTCs were collected at baseline, 6 and 12 months using the Paediatric Quality of Life inventory (PedsQL 4.0) and EuroQol five-dimensional EQ-5D-Y. RESULTS:There were 625 children, with a median (interquartile range) age of 7 (2-13) years and 71.7% were male. Around half were injured in major cities (51.2%). The median (IQR) injury severity score (ISS) was 10 (9-17). Twelve-month HRQoL measured by PedsQL remained below baseline for psychosocial health. Treatment costs increased with injury severity (p=<0.001) and polytrauma (p=<0.001). No survival benefit was demonstrated between PTC versus non-PTC definitive care. Injured females and children from rural / remote NSW were overrepresented in the deceased. CONCLUSION:Children treated in NSW following major injury have reduced quality of life and in particular, reduced emotional well-being at 12 months post-injury. Improved psychosocial care and outpatient follow-up is required to minimise the long-term emotional impact of injury on the child.
Dahiya, S, Hallak, I & Matthys, T 2020, 'Targeted by an activist hedge fund, do the lenders care?', Journal of Corporate Finance, vol. 62, pp. 101600-101600.
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Dang, QT, Jasovska, P & Rammal, HG 2020, 'International business-government relations: The risk management strategies of MNEs in emerging economies', Journal of World Business, vol. 55, no. 1, pp. 101042-101042.
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In emerging economies where the institutional environment is weak, the level of risk faced by MNEs remains high. Extant literature recognizes the forms of risks faced by MNEs, but only a few studies have attempted to explain how firms identify and mitigate these risks. This study addressed the commercial risk management strategies of MNEs operating in Vietnam. We found that the government remained the key stakeholder and maintaining active relations with them aided MNEs’ operational success. The risk mitigation strategies employed by MNEs included managing alertness, portraying good behavior, navigating through the state of comfort, and active mediation.
Darcy, S, McKercher, B & Schweinsberg, S 2020, 'From tourism and disability to accessible tourism: a perspective article', Tourism Review, vol. 75, no. 1, pp. 140-144.
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Purpose
This paper aims to examine the development of disability and tourism to the conceptualising and defining of accessible tourism.
Design/methodology/approach
This paper uses a limited review of the literature as its main approach.
Findings
In reviewing the development of the field from disability and tourism to accessible tourism, it became apparent that there has been a change in focus on the accessibility of the key sectors of tourism (e.g. transport, accommodation and attractions) to incorporating an embodied understanding of tourism in developing accessible destination experiences that provide an equality of offering to that of nondisabled tourists.
Originality/value
This paper makes a contribution by clearly following the development of the field from papers that only considered tourism and disability to conceptualise and define the accessible tourism field. It then goes on to identify a significant challenge due to an underlying empirical data gap through a lack of nationally and regionally collected tourism data that incorporates disability questions.
Darcy, S, Ollerton, J & Faulkner, S 2020, '“Why Can’t I Play?”: Transdisciplinary Learnings for Children with Disability’s Sport Participation', Social Inclusion, vol. 8, no. 3, pp. 209-223.
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This article explores the constraints to mainstream sports participation of children with disability in community sports clubs and schools through their lived experiences and the perceptions of parents, teachers, coaches, and club officials. It does so by administering an open-ended survey instrument to a sample of participants recruited from schools, sporting facilities, and disability organizations in New South Wales and Victoria, Australia. The data were analysed through a transdisciplinary conceptual framework which brought together the social model of disability (disability studies) with the leisure constraints framework (leisure studies), which have been encouraged by both academics and practitioners. The findings identified ableist and disablist practices, creating an enabled understanding of the facilitators for social inclusion. Participants perceived that interrelated intrapersonal, interpersonal, and structural constraints excluded children from their desired sporting activities. Through applying the social model of disability to the leisure constraints framework, the findings and discussion showed that a great deal of what had been considered intrapersonal constraints of the child with disability could be reinterpreted as interpersonal and structural constraints through enabling socially inclusive practices. The implications are that a social model of disability brings a new social lens to understanding constraints to sport participation for children with disability and can produce effective strategies for inclusion in sport at schools and community sport clubs.
Davis, ER, Wilson, R & Dalton, B 2020, 'Another slice of PISA: an interrogation of educational cross-national attraction in Australia, Finland, Japan and South Korea', Compare, vol. 50, no. 3, pp. 309-331.
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© 2018, © 2018 British Association for International and Comparative Education. Cross-national attraction is the first stage in international policy borrowing and analysis of its indicators provides insight into shifts in educational policies. We analyse cross-national attraction within the media discourse on the OECD’s PISA in four countries: Australia, Finland, Japan and South Korea. Using the largest circulation English language newspapers in each of these countries (2001–2015), we analyse references to the other three countries, then expand the focus to tally all international references and map emerging patterns. Finland is the predominantly referenced country, with media attention that eclipses all other countries. The attraction to Finnish educational culture is focused on aspects beyond what is measured in PISA; and flourishes despite Finnish performance in PISA, which although strong is deteriorating. Although limited to English language media, this study finds complex, sometimes inconsistent and paradoxical, patterns of cross-national attraction that deserve further research.
de Vaujany, F-X, Vaast, E, Clegg, SR & Aroles, J 2020, 'Organizational memorialization: spatial history and legitimation as chiasms', Qualitative Research in Organizations and Management: An International Journal, vol. 16, no. 1, pp. 76-97.
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PurposeThe purpose of this paper is to understand how historical materialities might play a contemporary role in legitimation processes through the memorialization of history and its reproduction in the here-and-now of organizations and organizing.Design/methodology/approachThe authors briefly review the existing management and organization studies (MOS) literature on legitimacy, space and history; engage with the work of Merleau-Ponty to explore how organizational legitimacy is managed in time and space; and use the case of two Parisian universities to illustrate the main arguments of the paper.FindingsThe paper develops a history-based phenomenological perspective on legitimation processes constitutive of four possibilities identified by means of chiasms: heterotopic spatial legacy, thin spatial legacy, institutionalized spatial legacy and organizational spatial legacy.Research limitations/implicationsThe authors discuss the implications of this research for the neo-institutional literature on organizational legitimacy, research on organizational space and the field of management history.Originality/valueThis paper takes inspiration from the work of Merleau-Ponty on chiasms to conceptualize how the temporal layers of space and place that organizations inhabit and inherit (which we call “spatial legacies”), in the process of legitimation, evoke a sensible tenor.
Deo, K & Prasad, AA 2020, 'Evidence of Climate Change Engagement Behaviour on a Facebook Fan-Based Page', Sustainability, vol. 12, no. 17, pp. 7038-7038.
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Climate change has become one of the most debated topics in recent times. The social media platforms have given the general public the power and propensity to share and express concerns about climate change. However, climate change awareness created on social media depends on user engagement with the contents modulated by emotions. Much has been researched in this area using Twitter, but Facebook fan-based pages have not been extensively explored in the past. In this study, we investigate the engagement behaviour of users on a Facebook fan-based page titled “Global Climate Change Awareness” by analysing user insights data for two years starting from April 2018 to April 2020. Results show that the frequency of posts made to the page did not significantly promote engagement but improved visibility of the contents to the users. Overall, fan growth was attributed more to increased post visibility that enhanced post engagement. Hashtags associated with climate change had a significant reach amongst users, but those associated with disasters where the page expressed sadness and informed users about taking precautions had the highest engagement rate. Likewise, users from developing countries, especially from the small islands, were more engaged with climate change awareness. This study did not assess negative responses from users (possible deniers of climate change) and other Facebook fan-based pages due to data privacy and stringent Facebook policy.
Deshpandé, R, Mintz, O & Currim, I 2020, 'Your Customers Have Changed. Here's How to Engage Them Again', Harvard Business School Working Knowledge Series.
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The coronavirus shock has disrupted more than jobs, supply chains, and financial markets. Your customer has changed fundamentally, too. The number one task for many companies now is discovering where their B2C and B2B customers have moved to and re-engaging with them.
COVID-19 is a different beast than recent economic crises and recessions such as the Great Recession of 2008 and the Mideast oil crisis, whose causes were financially driven. The fundamental driver of the pandemic is health and safety concerns and hence customer driven. Customers’ immobility and desire to be safe in the current environment has resulted in volatility in purchases and productivity across idiosyncratic product categories, resulting in a net economic crisis of a type that has not been witnessed by anyone alive today.
Government-imposed quarantines, self-isolation, and closures of stores and offices have further forced changes to customers and hence firm-based behaviors. The outcome of customers’ health and fears has resulted not in a traditional recession but a “deaccession,” where supply and demand exist, but customer-access to products and services has been significantly shut off.
All in all, this set of circumstances and stricter budget constraints make customers less able and less willing to spend compared to past recessions. How will you find them? How will you engage them?
Dhawan, A & Putniņš, TJ 2020, 'A New Wolf in Town? Pump-and-Dump Manipulation in Cryptocurrency Markets'.
Di Guilmi, C, Gallegati, M, Landini, S & Stiglitz, JE 2020, 'An analytical solution for network models with heterogeneous and interacting agents', Journal of Economic Behavior & Organization, vol. 171, pp. 189-220.
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Di, GC & Carvalho, L 2020, 'Technological unemployment and income inequality: a stock-flow consistent agent-based approach', Journal of Evolutionary Economics, vol. 30, no. 1, pp. 39-73.
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The paper presents a stock-flow consistent agent-based model with effective demand, endogenous credit creation, and labor-saving technological progress. The aim is to study the joint dynamics of both personal and functional distribution of income as a result of technological unemployment, together with the effect on household debt. Numerical simulations show the potentially destabilizing effect of technological unemployment and reveal that an increase in the profit share of income amplifies the negative effect of income inequality on the business cycle and growth. The sensitivity analysis provides indications on the effectiveness of possible mixes of fiscal and redistributive policies, but also demonstrates that the effectiveness of policy measures is strongly dependent on behavioral and institutional factors.
Dickinson‐Delaporte, S, Mortimer, K, Kerr, G, Waller, DS & Kendrick, A 2020, 'Power and responsibility: Advertising self‐regulation and consumer protection in a digital world', Journal of Consumer Affairs, vol. 54, no. 2, pp. 675-700.
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AbstractWhile advertising self‐regulation is generally considered effective in a closed, largely country‐based system, the digital world in which we now live is an open and global system. This raises challenges for consumer protection from national regulators trying to enforce compliance from global media platforms, advertisers, and consumers. Applying the power‐responsibility equilibrium, this study explores who has the power and who has the responsibility for advertising self‐regulation in a digital world. In doing so, it takes an ethnographic approach, eliciting insights from 18 key stakeholders in the self‐regulatory process, across the three geographical areas of Europe, United States, and Asia‐Pacific. The findings highlight the need for more collaboration and alignment of self‐regulatory systems and build a framework for action through embedding responsibility, aligning standards, initiating processes, and improving outcomes. Six recommendations are offered to restore the balance of power and responsibility.
Dickson, TJ, Darcy, S & Pentifallo Gadd, C 2020, 'Ensuring volunteer impacts, legacy and leveraging is not “fake news”', International Journal of Contemporary Hospitality Management, vol. 32, no. 2, pp. 683-705.
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Purpose
This study aims to explore the legacy potential of the FIFA Women’s World Cup (FWWC) 2015, for the host communities across Canada.
Design/methodology/approach
The mixed-methods study included a link to an online anonymous survey being sent to all volunteers at the FWWC that explored their prior volunteering experience, motivations for volunteering, perceived skill development and future volunteering intentions. Documents were reviewed, and key stakeholders were interviewed.
Findings
The results support previous research that mega-sport event (MSE) volunteers are typically older females with prior volunteering experience. Those most likely to indicate they wanted to volunteer more are younger volunteers without prior volunteering experience. While legacy was discussed as a desired outcome, this was not operationalised through strategic human resource strategies such as being imbedded in the position descriptions for the volunteer managers.
Research limitations/implications
As this study was conducted in the real-world context of a sport event, the timing of the survey was determined by the organising committee.
Practical implications
Mega sport events typically draw upon existing host-city social and human capital. For future event organising committees planning for and delivering a volunteer legacy may require better strategic planning and leveraging relationships with existing host-city volunteer networks. In the context of a single sport, women’s MSE, multi-venue, multi-province even...
Ding, A, Daugaard, D & Linnenluecke, MK 2020, 'The future trajectory for environmental finance: planetary boundaries and environmental, social and governance analysis', Accounting & Finance, vol. 60, no. 1, pp. 3-14.
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AbstractUrgent issues such as climate change have drawn increasing attention from finance scholars. Most research has situated a corporate response within the context of the environmental, social and governance performance. However, other disciplines express concerns around environmental degradation within broader frameworks, such as the Planetary Boundaries framework. We highlight the different conceptualisations of ESG and planetary boundaries and call for further research that links finance research to the Planetary Boundaries framework. We describe how contributions in the Accounting & Finance Special Issue on Environmental Finance advance research in this area and explore implications for future research that responds to the imperatives of remaining within Planetary Boundaries.
Do, HX, Rösch, D & Scheule, H 2020, 'Liquidity Constraints, Home Equity and Residential Mortgage Losses', The Journal of Real Estate Finance and Economics, vol. 61, no. 2, pp. 208-246.
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© 2019, Springer Science+Business Media, LLC, part of Springer Nature. This paper analyses how mortgage borrower liquidity constraints and home equity drive the realized loss rates given default using loan-level data. We define defaulted loans with zero loss as cures and those with non-zero loss as non-cures. We find economically that borrower liquidity constraints and positive equity explain cure, while negative equity explains non-zero loss. The findings provide an important economic-rationale for a separation of the cure and loss processes in mortgage loss models and their applications such as loan pricing and bank capital regulation. The results have great relevance for the multi-trillion dollar mortgage industry for a more efficient capital allocation, better mortgage pricing and more forward-looking loan loss provisioning.
Docherty, P 2020, 'Prudential bank regulation: a post-Keynesian perspective', European Journal of Economics and Economic Policies: Intervention, vol. 17, no. 3, pp. 399-412.
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Banks play an important role in the post-Keynesian theory of endogenous money but post-Keynesians have not paid much attention to the prudential regulation of banks. Do post-Keynesian insights into the role of banks cast any light on the way they ought to be regulated, or can the conventional treatment of prudential bank regulation be grafted onto post-Keynesian theory without any significant modification? This paper begins a process of reflection on these questions. It argues that conventional prudential regulation theory can be utilised by post-Keynesians but with important modifications including a renewed emphasis on liquidity and greater recognition of endogenously generated systemic risk. A post-Keynesian approach to prudential bank regulation is shown to be characterised by both liquidity and capital requirements, as well as by a macroprudential framework that facilitates the counter-cyclical adjustment of these requirements in response to endogenous variations in systemic risk.
Doiron, D & Kettlewell, N 2020, 'Family formation and the demand for health insurance', Health Economics, vol. 29, no. 4, pp. 523-533.
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AbstractWe study how demand for health insurance responds to family formation using a unique panel of young Australian women. Our data allow us to simultaneously control for the influence of state dependence and unobserved heterogeneity and detailed information on children and child aspirations. We find evidence that women purchase insurance in preparation for pregnancy but then transition out of insurance once they have finished family building. Children have a large, negative impact on demand for insurance, although this effect is smaller for those on higher incomes. We also find that state dependence has a large impact on insurance demand. Our results are robust to a variety of alternative modelling strategies.
Domínguez, VT, Alén, GE & Darcy, S 2020, 'Accessibility of tourism websites: the level of countries’ commitment', Universal Access in the Information Society, vol. 19, no. 2, pp. 331-346.
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© 2019, Springer-Verlag GmbH Germany, part of Springer Nature. Various initiatives have been undertaken in recent years to improve the accessibility of tourism in a large number of countries. One of the areas in which work has been done has been the inclusion and accessibility of information for all, especially for people with disabilities and other users with access needs. A focus of this work has been to the digital world, given the increasing relevance of the internet in daily life. This paper aims to determine whether the different nation states are applying appropriate standards, both under their own regulations and under those from United Nations agreements regarding accessibility to online tourism information to foster more sustainable tourism. In the study of official tourism organization website home pages of the countries contained in the World Tourism Organization reports, cluster analysis was used to identify common behaviour patterns. The main result was the need to improve the compatibility and ease of navigation of websites, as well as identifying Japan, Hong Kong and South Korea as countries that can serve as examples of good practice.
Dumuid, D, Wilson, R, Olds, T & Evans, JR 2020, 'Sport and academic performance in Australian Indigenous children', Australian Journal of Education, vol. 65, no. 1, pp. 000494412097137-000494412097137.
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© Australian Council for Educational Research 2020. Objective: Sport may promote academic performance through physiological and psychosocial mechanisms. We aimed to examine the association between sports participation and academic performance in Aboriginal and Torres Strait Islander children. Methods: Participants were from four successive waves of Australia’s Longitudinal Study of Indigenous Children (n = 303, baseline age 5–6 y). Cumulative sports participation was regressed against academic performance from two standardised tests. Results: Children participating in sport at all four waves performed significantly better than children participating in sport in 0, 2 or 3 waves in Progressive Achievement Test (PAT) Maths (110 vs. 103, 105 and 105, p = 0.007, 0.02 and 0.02, respectively), and better than children participating at two waves in National Assessment Program – Literacy and Numeracy (NAPLAN) numeracy (438 vs. 409, p = 0.006). There were no significant differences in PAT reading or NAPLAN literacy. Conclusion: Sports participation appears to be associated with subsequent better numeracy (2–7 months of learning) in a sample of Australian indigenous children. Fostering sports participation among indigenous children may be an avenue for reducing disadvantage.
Edwards, M, Brown, P, Benn, S, Bajada, C, Perey, R, Cotton, D, Jarvis, W, Menzies, G, McGregor, I & Waite, K 2020, 'Developing sustainability learning in business school curricula–productive boundary objects and participatory processes', Environmental Education Research, vol. 26, no. 2, pp. 1-22.
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© 2019, © 2019 Informa UK Limited, trading as Taylor & Francis Group. Sustainability learning is holistic and complex as it draws on diverse disciplines and can be interpreted differently within individual pedagogies. Embedding sustainability across and within business schools relies on developing suitable boundary objects. These may include representations such as models, frameworks or classificatory schemes that are malleable enough to be adapted for use within the disparate disciplines and pedagogies, yet durable enough to be recognisable and to maintain consistency across them. Boundary objects thus allow the sharing of ways of knowing or practice across various social boundaries. This paper outlines how participatory curriculum development processes can enable sustainability to be embedded in a business school curriculum. Distinct phases of the process were marked by different ways of knowing, as disciplinary-specific academics developed and embedded sustainability into and across curricula. Boundary objects were both outcomes and productive facilitators of this process. They acted as catalysts and attracted ongoing processes of dialogue, debate and meaning-making between these academics. The institutional context provided enabling conditions to legitimize outcomes from the participatory process. The process may be replicable in other business schools by the use of boundary objects.
Endrawes, M, Feng, Z, Lu, M & Shan, Y 2020, 'Audit Committee Characteristics and Financial Statement Comparability', Accounting & Finance, vol. 60, no. 3, pp. 2361-2395.
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Financial statement comparability enables weighing the similarities and differences in financial performance between firms. Prior studies mainly focus on the role of accounting standards in the production of comparability, but the role of economic agents has been largely overlooked. We find that a firm's audit committee size and financial expertise affect its financial statement comparability. Financial information tends to be more comparable among industry peers when audit committees are larger and more members have financial and accounting expertise. The effect of audit committee expertise on comparability is stronger for firms with less independent and smaller boards, for firms with non‐Big 4 auditors and for firms with CEOs serving as the chairperson of the boards.
Faff, RW, Kastelle, T, Axelsen, M, Brosnan, M, Michalak, R & Walsh, KD 2020, 'Pitching Research for Engagement and Impact – A Simple Tool and Illustrative Examples', Accounting and Finance, vol. 61, no. 2, pp. 3329-3383.
Fartaj, S-R, Kabir, G, Eghujovbo, V, Ali, SM & Paul, SK 2020, 'Modeling transportation disruptions in the supply chain of automotive parts manufacturing company', International Journal of Production Economics, vol. 222, pp. 107511-107511.
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© 2019 Elsevier B.V. The transportation network plays a vital role in the strategic imperative of automotive parts manufacturing companies. There is a lack of academic and practical studies, which focus solely on transportation disruption analysis in the supply chain of automotive parts manufacturing company. Moreover, very few studies have taken into account the cause and effect relationship between transportation disruption factors. The objective of this study is to analyze the critical transportation disruption factors of the supply chain of automotive parts manufacturing company and to represent the interrelationships using the best-worst (BWM) and rough strength-relation (RSR) analysis methods. The newly integrated BWM-RSR framework considers the vagueness and ambiguity in disruption factor analysis. The applicability and effectiveness of the newly developed BWM-RSR framework are demonstrated at an automotive parts manufacturing company in Oldcastle, Ontario, Canada. The results show that infrastructural bottlenecks/congestion and inadequate skilled labor are the most critical factors to the disruption of the transportation network in the automotive industry. The developed new framework can be used as an effective tool to analyze critical transportation disruption factors and examine the associated interrelationships.
Fee, A 2020, 'How host-country nationals manage the demands of hosting expatriates', Journal of Global Mobility: The Home of Expatriate Management Research, vol. 8, no. 1, pp. 25-54.
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Purpose
Using job demands-resources (JD-R) theory as a conceptual apparatus, the purpose of this paper is to report an empirical exploration of the experiences of host-country national (HCN) employees when their organization hosts an expatriate assignment.
Design/methodology/approach
Semi-structured interviews were conducted with 23 Vietnamese HCNs who had vast experience hosting multiple self-initiated expatriates with organizational development objectives.
Findings
The study reveals previously hidden costs associated with locals’ support for expatriates, including a range of extra-role demands and more complex and stressful interpersonal interactions. These demands exceeded the current intercultural capabilities of many respondents, and while offset to some extent by their positive pre-arrival attitudes and culture-specific knowledge, led to sometimes counterproductive coping responses such as withdrawal behaviors.
Research limitations/implications
The study extends the JD-R framework by explicating which demands and resources are pertinent to HCNs, and how these activate particular coping strategies. The cultural context of Vietnam, as both a setting for the workplace interactions and imbued in the values and assumptions of respondents, limits the study’s transferability.
Practical implications
The findings provide guideposts for organizations in ways to offset HCNs’ hindrance demands (e.g. matching demands to current capabilities) and to encourage the use of productive coping strategies vi...
Fee, A & Gray, SJ 2020, 'Expatriates as catalysts: what and how Vietnamese locals learn from self-initiated expatriates', Cross Cultural & Strategic Management, vol. 27, no. 3, pp. 389-416.
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PurposeIn an era when expatriates are increasingly used as strategic conduits for developing capabilities in local business units, we identify what and how host-country nationals in a developing economy learn from self-initiated expatriates whose assignments focus on organizational capacity development objectives.Design/methodology/approachSemi-structured interviews with 23 Vietnamese host-country nationals rendered a sample of 138 learning episodes for qualitative content analysis. Respondents were employed in Vietnamese government and non-government organizations and worked closely with multiple self-initiated expatriates in a variety of professional contexts.FindingsHost-country nationals develop a broad array of primarily “soft” capabilities. This learning is typically informal and vicarious in nature. While learning tends to arise incidentally through day-to-day activities, host-country nationals facilitate this by structuring their formal and informal interactions with expatriates to maximize their learning potential.Research limitations/implicationsWhile the study's exploratory design and specific context limit the transferability of our results, analysis of a sample of specific learning episodes allowed us to map “hotspots” of particular activities and contexts in which certain learning outcomes transpired.Practical implicationsOur results put into sharp focus the overlooked roles of expatriates as models (to be observed), mentors (to be consulted) and collaborators (to be partnered with) who c...
Fee, A & Michailova, S 2020, 'How host organizations prepare for and learn from expatriate assignments', Thunderbird International Business Review, vol. 62, no. 4, pp. 329-342.
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AbstractThis article reveals what goes on inside host organizations prior to and during expatriate assignments. On the basis of analyzing organizational documents and conducting 43 interviews with host country nationals (HCNs) and expatriates in 30 Vietnamese organizations that host external foreign assignments, we provide a detailed account of HCNs' experiences and unearth sophisticated preparation and management activities designed to maximize these organizations' learning. We depict what we call “a host organization lifecycle” and extract five lessons: (a) host organizations prepare carefully in advance to learn as much as possible from expatriates; (b) HCNs experience quite dramatic adjustments and burdens during expatriates' placements; (c) mutual trust between expatriates and HCNs is a prerequisite for HCNs' learning; (d) most of HCNs' learning occurs informally via interactions with expatriates or observing how they work; (e) host organization managers actively manage HCN–expatriate relationships. Our findings outline a “wish list” of practices that expatriate‐using organizations could consider deploying for expatriate assignments that focus on the benefit of the host organization' development.
Fleming, P 2020, 'Dark Academia: Despair in the Neoliberal Business School', Journal of Management Studies, vol. 57, no. 6, pp. 1305-1311.
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Fleming, P 2020, 'Hayek Shrugged: Why Bureaucracy Didn't Die Under Neoliberalism But Boomed Instead', New Formations, vol. 100, no. 100, pp. 114-128.
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Commentators have observed how neoliberal capitalism – contrary to the official narrative – frequently correlates with enthusiastic bureaucratisation, and perhaps has done so from its inception. Despite this acknowledgement, the precise mechanisms involved remain obscure.
Focusing mainly on the writings of F. A Hayek, I argue that economic libertarianism is often contingent on a particular spirit of administration, justification for which can be found in the 'fine print' of Hayek among others. Furthermore, this counterintuitive symbiosis is realised through
three institutional mechanisms, fuelling bureaucratisation in ostensibly pro-market environments. I discuss these mechanisms before exploring the implications they have for opposing the present economic regime.
Gaikwad, SK, Paul, A, Moktadir, MA, Paul, SK & Chowdhury, P 2020, 'Analyzing barriers and strategies for implementing Lean Six Sigma in the context of Indian SMEs', Benchmarking: An International Journal, vol. 27, no. 8, pp. 2365-2399.
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PurposeThe purpose of this study is to investigate the barriers for implementing Lean Six Sigma (LSS) in small and medium-sized enterprises (SMEs) and present a framework that provides prioritized strategies to overcome the barriers.Design/methodology/approachThe barriers and strategies are identified via a comprehensive literature review and validated by industry experts. The study uses the fuzzy Technique for Order of Preference by Similarity to Ideal Solution (fuzzy TOPSIS) to analyze the barriers and strategies for determining the prioritized list of strategies.FindingsThe findings reveal that there are sixteen barriers to LSS implementation in Indian SMEs. To overcome these barriers, this study reveals twelve strategies. The analysis shows that “effective management” is the most crucial strategy to overcome the barriers for implementing LSS in Indian SMEs.Research limitations/implicationsThis research guides SMEs practitioners to efficiently and effectively implement LSS, which, in turn, can enhance the performance of SMEs.Originality/valueThis study contributes to the literature by integrating the strategies with the barriers for implementing LSS in Indian SMEs. Besides, this study provides the prioritized list of strategies to overcome the barriers for implementing LSS in Indian SMEs.
Gan, B, Alexeev, V, Bird, R & Yeung, D 2020, 'Sensitivity to Sentiment: News vs Social Media', International Review of Financial Analysis, vol. 67, pp. 1-17.
Gauriot, R, Heger, SA & Slonim, R 2020, 'Altruism or diminishing marginal utility?', Journal of Economic Behavior & Organization, vol. 180, pp. 24-48.
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Girsberger, EM, Méango, R & Rapoport, H 2020, 'Regional migration and wage inequality in the West African economic and monetary union', Journal of Comparative Economics, vol. 48, no. 2, pp. 385-404.
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This paper investigates the impact of regional migration on average wages and wage
inequality in the West African Economic and Monetary Union (UEMOA). We exploit a unique
data from a unified labour force household survey which covers natives and migrants in the
seven economic capitals of the region. We estimate the counterfactual wage distributions of
UEMOA migrants in absence of migration to evaluate the effect of regional migration. We find
that regional migration increases the average wage by 1.8% and it entails a decrease in inequality
in the UEMOA region between -1.5% (for the Gini coefficient) and -4.5% (for the interquartile
ratio). The decrease in inequality in the UEMOA region is driven by a reduction in inequality
between countries, while the migration effect on within-inequality differs across countries and
remains overall small. When accounting for possible general equilibrium effects of migration on
stayers’ wages, we find a similar or even stronger decrease in inequality, yet a smaller increase
in the average wage. With general equilibrium effects, (negatively-)intermediately selected
UEMOA migrants depress the average wage of natives in their host country and lead to a
slight increase of the average wage among natives in the sending country, with the former
effect dominating. Moreover, regional migration in the UEMOA mostly flows from countries
with low wages to countries with higher wages. In combination with the general equilibrium
effects described above this leads to a larger decrease in between-country inequality than in a
setting with exogenous wages.
Giustiniano, L, Cunha, MPE, Simpson, AV, Rego, A & Clegg, S 2020, 'Resilient Leadership as Paradox Work: Notes from COVID-19', Management and Organization Review, vol. 16, no. 5, pp. 971-975.
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Godsey, J, Perrott, B & Hayes, T 2020, 'Can brand theory help re‐position the brand image of nursing?', Journal of Nursing Management, vol. 28, no. 4, pp. 968-975.
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© 2020 The Authors. Journal of Nursing Management published by John Wiley & Sons Ltd Aim: The current vs desired brand position of the nursing profession is examined using brand theory. Background: The nursing brand has a long and revered image with various stakeholder groups. However, the current image frequently represents nurses as caring advocates rather than Influential Leaders who deliver, manage and administer health care services. Evaluation: Recent quantitative field research describes perceptions of nurses' current vs desired brand position. A perceptual map illustrated a gap on the axes of Patient-Centered Caregivers and Leaders in Healthcare. Empirical literature provided the foundation for prescriptive advice, which could address potential threats and opportunities for the brand. Key Issue: Brand theory is used to describe how nurses' current image seems at odds with nurses' role in contemporary society. The largest gap on the perceptual map was on the ‘Leadership Axis', suggesting more effort is needed to change perceptions of the essential leadership role of nurses in various health care systems. Implications for Nursing Management: The nursing profession needs to implement branding strategies, which close the gap between the current and desired brand positions. The central brand position of nurses as leaders should thread throughout practice, education, research and professional associations for effective brand repositioning to occur.
Graham, P, Nikolova, N & Sankaran, S 2020, 'Tension between Leadership Archetypes: Systematic Review to Inform Construction Research and Practice', Journal of Management in Engineering, vol. 36, no. 1, pp. 03119002-03119002.
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© 2019 American Society of Civil Engineers. In the literature on construction projects, the role of project managers in maintaining control over tasks and activities has been theorized comprehensively, placing a firm focus on vertical forms of leadership. Increasingly, construction firms are challenged with unprecedented operational uncertainty brought about by changes to project environments, technology, and labor. Similar challenges in other contexts have led to growing research on shared or horizontal approaches to leadership, which have been particularly effective in making organizations more agile in uncertain environments. Through a systematic review of 290 peer-reviewed articles on leadership in construction, this paper considers the extent to which traditional vertical approaches to leadership are supplemented with horizontal and emerging balanced approaches to leadership across six bodies of construction leadership research. It contends that despite evidence for the increasing implementation of horizontal leadership practices on construction projects, vertical leadership theory dominates construction leadership research. In comparison, there is a dearth of research addressing horizontal leadership and scarce consideration of balanced leadership. Based on the review, stronger integration of the balanced leadership archetype in research on leadership in construction is proposed as a logical means of advancing leadership theory in relation to six research vectors.
Grosse, M, Ma, N & Scott, T 2020, 'Evidence on compensation consultant fees and CEO pay', Australian Journal of Management, vol. 45, no. 1, pp. 15-44.
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Regulators and previous research have expressed concern about the effect of compensation consultants on CEO pay. We use the Australian setting, where fees for both compensation and other consulting services supplied by compensation consultants are mandated disclosures for all firms, to provide evidence on the role of compensation consultants on CEO pay. We find that the use of compensation consultants or remuneration advisers, fees for compensation services and positive residual compensation service fees are associated with higher CEO pay. In contrast, both the provision and the proportion of fees from other services provided by compensation consultants are not. Furthermore, these positive associations are not observed when a Big 4 accounting firm is the compensation consultant. JEL Classification: G38, M12, M48, M52
Guo, Y, Jasovska, P, Rammal, HG & Rose, EL 2020, 'Global mobility of professionals and the transfer of tacit knowledge in multinational service firms', Journal of Knowledge Management, vol. 24, no. 3, pp. 553-567.
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Purpose
The use of expatriates to transfer individual and organizational know-how and knowledge is a practice widely used by multinational enterprises (MNEs). However, for service firms, the mobility of employees across national borders depends on the commitments made by countries under the General Agreement on Trade in Services (GATS). In particular, the Mode 4 form of supply under GATS can limit the ability of professionals to enter a particular country and can restrict the intra-organizational transfer of knowledge in multinational service firms. The purpose of this paper is to investigate how MNEs attempt to overcome these barriers and transfer knowledge through their global network.
Design/methodology/approach
Using Nonaka and Takeuchi’s SECI model of knowledge transfer, the authors study the intra-organizational knowledge transfer practices of an Indian multinational service firm. Semi-structured interviews were conducted with 20 key informants involved with the organization.
Findings
The company uses global teams to transfer tacit knowledge and facilitates inpatriation through an internship program that helps the firm overcome nationality requirement that restricts the movement of their managers to other countries, which in turn limits their ability to transfer knowledge in the intra-organizational setting. The company uses the services of a not-for-profit youth organization that helps recruit interns for the program and also facilitates the relationship with the Indian Government, which provides support for this initiative by reducing barriers to entry for the interns.
Originality/value
This study takes the unique approach of studying barriers to movement of professionals and a firm’s strategic response. It identifies the pressures and barriers that companies face in the global economy and highlights the role of government agencies and other stakeholders in facilitating or restricting the transfer of knowledge within a firm’s international network. The...
Han, S-L, An, M, Han, JJ & Lee, J 2020, 'Telepresence, time distortion, and consumer traits of virtual reality shopping', Journal of Business Research, vol. 118, pp. 311-320.
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© 2020 Even though VR(Virtual Reality) shopping provides new opportunities for today's marketers, it is not readily embraced by consumers. In this research, we aim to understand the underlying factors that facilitate the adoption of VR technology, by incorporating the consumer flow theory and the Technology Acceptance Model (TAM). Specifically, we find that factors that enhance consumer flow (i.e., telepresence, challenge, body ownership, and control) are positively associated with antecedent factors of technology acceptance (i.e. playfulness and usefulness), which are, in turn, associated with greater intentions to adopt and utilize VR technology in a consumer setting. We also investigate the moderating role of technology readiness and time distortion on the relationship between telepresence and playfulness. Data was collected by having participants use VR glasses in an actual VR supermarket that was created for this study. By elucidating factors that help consumer adoption of VR technology and emphasizing unique factors inherent to VR (i.e. telepresence and time distortion), this paper provides important contributions to the literature and implications for marketing managers.
Handley, K, Evans, E & Wright, S 2020, 'Understanding participation in accounting standard‐setting: the case of AASB ED 192 Revised Differential Reporting Framework', Accounting & Finance, vol. 60, no. 4, pp. 3621-3645.
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AbstractThis paper explores the motives of participants in the standard‐setting process, based on the premise that standard‐setters strive for standards that are useful for decision‐making by a wide range of financial statement users. Our setting is the development of a contentious but contained Australian accounting standard, Reduced Disclosure Requirements. A consultative process initiated by the Australian Accounting Standards Board to create a specific Australian accounting standard for differential reporting provided an opportunity for interested parties to participate. We analyse the motives of participants through semi‐structured interviews with members of the Australian Accounting Standards Board and comment letter writers who responded to the relevant exposure draft. Our findings identify participants’ economic and political motivations and question the ability of the current standard‐setting process to extract decision‐making requirements from a wide range of users of financial statements and to reflect these in financial reporting standards. We find that the perspectives gathered are homogenised and that the process privileges the voices of powerful elites.
Hansen, TT, Pedersen, DB & Foley, C 2020, 'Academic Events: An Empirically Grounded Typology and Their Academic Impact', Event Management, vol. 24, no. 4, pp. 481-497.
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The meetings industry, government bodies, and scholars within tourism studies have identified the need to understand the broader impact of business events. To succeed in this endeavor, we consider it necessary to develop analytical frameworks that are sensitive to the particularities
of the analyzed event, sector, and stakeholder group. In this article we focus on the academic sector and offer two connected analyses. First is an empirically grounded typology of academic events. We identify four differentiating dimensions of academic events: size, academic focus, participants,
and tradition, and based on these dimensions we develop a typology of academic events that includes: congress, specialty conference, symposium, and practitioners' meeting. Secondly, we outline the academic impact of attending these four types of events. For this purpose, the concept of credibility
cycles is used as an analytical framework for examining academic impact. We suggest that academic events should be conceptualized and evaluated as open marketplaces that facilitate conversion of credibility. Data were obtained from interviews with 22 researchers at three Danish universities.
The study concludes that there are significant differences between the events in terms of their academic impact. Moreover, the outcome for the individual scholar depends on the investment being made. Finally, the study calls for a future research agenda on beyond tourism benefits based
on interdisciplinary collaborations.
Haque, M, Paul, SK, Sarker, R & Essam, D 2020, 'Managing decentralized supply chain using bilevel with Nash game approach', Journal of Cleaner Production, vol. 266, pp. 121865-121865.
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This paper considers a multi-echelon, non-cooperative and competitive decentralized supply chain (SC) network consisting of multiple entities. The independent and disjointed entities of a decentralized SC face a major challenge in coordination and maintaining sustainability across its chain. This problem environment is not suitable with traditional monolithic modeling approaches. In this paper, a new bilevel approach is proposed, where each entity prepares a plan for multiple periods, on a rolling horizon basis, by optimizing its own objectives at the lower-level. However, due to limited information sharing between the entities from the lower-level, the dominance and Nash game strategies are applied at the upper-level, for coordinating the supply and demand in a single period. It is expected that the upper-level coordination and planning will be conducted by an independent body. The approach applies a strategy to ensure carbon reduction in transportation, by reducing the required number of vehicles to distribute the products throughout the SC. To demonstrate the usefulness of the approach, numerical analysis is provided with examples. The results of the proposed model are compared with two different approaches. A sensitivity analysis is also conducted with some of the major parameters of the model. The main contribution of this study is to ensure coordination in product distribution quantities throughout a decentralized SC network, to minimize carbon emissions through transportation, and to improve SC sustainability.
Harper, E & Wilson, R 2020, 'Work in early childhood education: Protocol of a systematic review', International Journal of Educational Research, vol. 103, pp. 101622-101622.
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Hassanli, N & Ashwell, J 2020, 'The contribution of small accommodations to a sustainable tourism industry', Current Issues in Tourism, vol. 23, no. 3, pp. 261-264.
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© 2018, © 2018 Informa UK Limited, trading as Taylor & Francis Group. Given the central role of small accommodations to the tourism industry in Australia, this study investigated the drivers and challenges of small accommodation providers (SAPs) to engage in sustainability practices. In-depth interviews were undertaken with accommodation providers in the wine region of McLaren Vale in South Australia. The main drivers in implementing sustainability were identified as cost reduction competitiveness, societal legitimization and lifestyle-values. Key challenges included personal, financial and operational. Moreover, SAPs identified an opportunity to influence guests’ sustainable behaviour, but their limited knowledge and a concern for a negative impact on guest experience prevented them from implementing relevant strategies. This research letter contributes to the literature on small accommodation lodgings and provides practical recommendations to local agencies wanting to support small accommodations in implementing sustainable practices.
Hassanli, N, Walters, T & Friedmann, R 2020, 'Can cultural festivals function as counterspaces for migrants and refugees? The case of the New Beginnings Festival in Sydney', Leisure Studies, vol. 30, no. 2, pp. 165-180.
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Despite the recognised benefits of cultural festivals, it is still unclear how they may assist marginalised groups in mitigating the adverse effects of marginalisation. Informed by the Counterspace Framework, this paper seeks to address the gap at the nexus of leisure, events and marginalisation by considering the case of the New Beginnings Festival in Sydney. Using hybrid thematic analysis and based on data collected through participant observation, semi-structured interviews, and document analysis, we argue that the festival operates as a counterspace for attendees through the processes of narrative identity work, acts of resistance, and direct relational transactions. First, the festival validated experiences of rejection and marginalisation by attendees, and at the same time celebrated migrants and refugees by showcasing their capabilities/achievements. This lead to attendees’ sense of affirmation and acceptance. Second, the freedom to express themselves in culturally meaningful ways helped bolster the attendees’ self-concept. Third, social and institutional support, and leadership roles such as mentoring and volunteering were made possible at the festival, which enhanced attendees’ social capital in empowering ways. In addition, we highlight the importance of location for events as counterspaces. Our findings contribute to both the critical event studies and the counterspace literature.
Heger, SA, Slonim, R, Garbarino, E, Wang, C & Waller, D 2020, 'Redesigning the Market for Volunteers: A Donor Registry', Management Science, vol. 66, no. 8, pp. 3528-3541.
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This paper addresses volunteer labor markets where the lack of price signals, nonpecuniary motivations to supply labor, and limited fungibility of supply lead to market failure. To address the causes of the market failure, we conduct a field experiment with volunteer whole blood donors where we introduce a market-clearing mechanism (henceforth: the Registry). Our intention-to-treat estimates suggest that subjects invited to the Registry, regardless of joining, are 66% more responsive to critical shortage appeals than control subjects. While the Registry increases supply during a critical shortage episode, it does not increase supply when there is no shortage; thus, the Registry significantly improves coordination between volunteer donors and collection centers, thereby improving market outcomes. We find evidence that the Registry’s effectiveness stems from crowding-in volunteers with purely altruistic motives and volunteers with a preference for commitment. This paper was accepted by Yan Chen, decision analysis.
Heizmann, H, Mastio, EA & Ahuja, S 2020, 'Stuck in defensive professionalism: Undermining organizational change in an intellectual property law firm', Journal of Professions and Organization, vol. 7, no. 2, pp. 117-133.
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AbstractThis article examines how professionals employed in professional organizations make sense of the disruption of their work. Based on a qualitative study of an Australian intellectual property (IP) law firm, we shed light on the ways in which the discursive practices of professionals may undermine change in professional organizations. We identify three defensive strategies of IP professionals (denial, regression, and projection) resulting from the inability to resolve conflicts between market-based pressures and their entrenched understandings of professional work. In doing so, we show how professionals can become ‘stuck’ in defensive responses that may further marginalize the role of professional organizations in society. These findings call into question overly deterministic, radical accounts of organizational change that do not take into account the contextual embeddedness of professional organizations.
Ho, H, Osiyevskyy, O, Agarwal, J & Reza, S 2020, 'Does ambidexterity in marketing pay off? The role of absorptive capacity', Journal of Business Research, vol. 110, pp. 65-79.
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© 2020 Elsevier Inc. Research in marketing and other organizational domains shows that the ambidexterity–firm performance relationship is elusive, and high levels of both exploitation and exploration may not always lead to higher firm performance. To shed light on this topic, this study examines marketing ambidexterity (MA) as balanced levels of exploitation and exploration across marketing activities and tests how firm-level absorptive capacity (AC) moderates the MA–firm performance relationship. Analyzing a unique dataset that combines survey and archival financial data from 318 private firms, this study finds that MA is positively associated with sales growth for firms with relatively strong AC. This relationship becomes negative for firms with weak AC. Results are robust when the additive and multiplicative terms of exploitation and exploration are controlled for. Study findings underscore the critical role of organizational knowledge processing in ensuring that firms can benefit from the pursuit of MA.
Jewell, P, Reading, J, Clarke, M & Kippist, L 2020, 'Information skills for business acumen and employability: A competitive advantage for graduates in Western Sydney', Journal of Education for Business, vol. 95, no. 2, pp. 88-105.
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Jia, X, Chowdhury, M, Prayag, G & Hossan Chowdhury, MM 2020, 'The role of social capital on proactive and reactive resilience of organizations post-disaster', International Journal of Disaster Risk Reduction, vol. 48, pp. 101614-101614.
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© 2020 Elsevier Ltd With disruptive events of higher magnitudes increasing globally, building resilience has become a priority for many organizations. Existing studies have prioritized the contribution of internal factors to building organizational resilience. This study examines social capital emanating from supply chain partners as an external factor building organizational resilience. Using social capital theory, we develop a conceptual model that postulates three dimensions of social capital (cognitive, structural and relational) as antecedents of both proactive and reactive organizational resilience. The model is tested on a sample of Chinese firms that survived the 2008 Sichuan earthquake. The findings show that not all facets of social capital contribute to the development of organizational resilience. While stronger structural capital improves proactive organizational resilience, relational capital only improves reactive organizational resilience. The findings have both theoretical and managerial implications for post-disaster resilience building.
Kamakura, WA & Kwak, K 2020, 'Menu-choice modeling with interactions and heterogeneous correlated preferences', Journal of Choice Modelling, vol. 37, no. December, pp. 100214-100214.
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© 2020 Elsevier Ltd This study focuses on the menus typically found in the marketplace (e.g., restaurants and Internet vendors), where the consumer may choose one or more from dozens of options or menu items, each at a posted price or fee. We show that modeling choices out of the typical menu leads to the “curse of dimensionality,” which transpires in two ways. First, the choice set (all possible menu selections) grows geometrically with the number of items in the menu. Second, the number of interactions among menu items also grows disproportionately to the number of items in the menu. We propose a menu choice model that circumvents these two problems in a feasible and flexible, but parsimonious way. We test the proposed model on synthetic data from Monte-Carlo simulations and find that the proposed estimation approach produces consistent parameter estimates while significantly reducing the dimensionality of the problem. We then apply the proposed approach to an actual choice experiment where a sample of consumers made multiple choices from eight different menus, each combining a base system with selections from 25 optional features. Our empirical results show that menu items do interact (positively or negatively) and the proposed approach produces a graphical representation of these interactions. We also perform an optimal pricing policy experiment to further illustrate the practical features of the proposed menu-choice modeling approach.
Kang, B, Nikitopoulos, SC & Prokopczuk, M 2020, 'Economic determinants of oil futures volatility: A term structure perspective', Energy Economics, vol. 88, pp. 1-25.
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To assess the economic determinants of oil futures volatility, we firstly develop and estimate a multi-factor oil futures pricing model with stochastic volatility that is able to disentangle long-term, medium-term and short-term variations in commodity markets volatility. The volatility estimates reveal that in line with theory, the volatility factors are unspanned, persistent and carry negative market price of risk, while crude oil markets are becoming more integrated with financial markets. After 2004, short-term volatility is driven by industrial production, term and credit spreads, the S&P 500 and the US dollar index, along with the traditional drivers including hedging pressure and VIX. Medium-term volatility is consistently related to open interest and credit spreads, while after 2004 oil sector variables such as inventory and consumption also impact this part of the term structure. Interest rates mostly matter for long-term futures price volatility.
Karuppiah, K, Sankaranarayanan, B, Ali, SM, Chowdhury, P & Paul, SK 2020, 'An integrated approach to modeling the barriers in implementing green manufacturing practices in SMEs', Journal of Cleaner Production, vol. 265, pp. 121737-121737.
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Keane, L, Sherry, E, Schulenkorf, N, Negin, J, Ding, D, Bauman, A, Jegasothy, E & Richards, J 2020, 'Personal, Social, and Environmental Mediators Associated With Increased Recreational Physical Activity in Women and Girls in the Kingdom of Tonga.', J Phys Act Health, vol. 17, no. 11, pp. 1-9.
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BACKGROUND: The purpose of this paper was to identify personal, social, and environmental mediators of recreational physical activity (PA) in a 6-month netball-based intervention for women and girls in Tonga. METHODS: Tonga Netball's 'low-engagement village program' was implemented in 10 villages and aimed to increase the recreational PA levels in women and girls through a comprehensive, structured community-level netball program addressing key barriers to participation. In a mixed-methods approach, these mediating barriers were identified through qualitative interviews based on the socioecological model. Quantitative measures for mediators and recreational PA were then developed, and data from 301 women and girls were collected. Standard mediation analyses methods were then applied. RESULTS: Program participation appeared to significantly increase PA levels. Statistically significant personal mediators were body issues, preferring competitions, and clothing. Social mediators were support from sports council, community leaders, friends, and church. Environmental mediators were travel time and access to balls, bibs, and umpires. CONCLUSION: A comprehensive community-level program addressing key participation barriers can increase recreational PA among women and girls in Tonga. Triangulating these results with mediation analyses of variables on the causal pathway can strengthen our understanding of causation and inform funding prioritization for critical program components in similar contexts.
Kettlewell, N 2020, 'Policy Choice and Product Bundling in a Complicated Health Insurance Market', Journal of Human Resources, vol. 55, no. 2, pp. 566-610.
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Kettlewell, N, Morris, RW, Ho, N, Cobb-Clark, DA, Cripps, S & Glozier, N 2020, 'The differential impact of major life events on cognitive and affective wellbeing', SSM - Population Health, vol. 10, pp. 100533-100533.
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Major life events affect our wellbeing. However the comparative impact of different events, which often co-occur, has not been systematically evaluated, or studies assumed that the impacts are equivalent in both amplitude and duration, that different wellbeing domains are equally affected, and that individuals exhibit hedonic adaptation. We evaluated the individual and conditional impact of eighteen major life-events, and compared their effects on affective and cognitive wellbeing in a large population-based cohort using fixed-effect regression models assessing within person change. Several commonly cited events had little, if any, independent effect on wellbeing (promotion, being fired, friends passing), whilst others had profound impacts regardless of co-occurring events (e.g., financial loss, death of partner, childbirth). No life events had overall positive effects on both types of wellbeing, but separation, injury/illnesses and monetary losses caused negative impacts on both, which did not display hedonic adaptation. Affective hedonic adaptation to all positive events occurred by two years but monetary gains and retirement had ongoing benefits on cognitive wellbeing. Marriage, retirement and childbirth had positive effects on cognitive wellbeing but no overall effect on affective wellbeing, whilst moving home was associated with a negative effect on cognitive wellbeing but no affective wellbeing response. Describing the independent impact of different life events, and, for some, the differential affective and life satisfaction responses, and lack of hedonic adaptation people display, may help clinicians, economists and policy-makers, but individual's hopes for happiness from positive events appears misplaced.
Kim, TW & Duhachek, A 2020, 'Artificial Intelligence and Persuasion: A Construal-Level Account', Psychological Science, vol. 31, no. 4, pp. 363-380.
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Although more individuals are relying on information provided by nonhuman agents, such as artificial intelligence and robots, little research has examined how persuasion attempts made by nonhuman agents might differ from persuasion attempts made by human agents. Drawing on construal-level theory, we posited that individuals would perceive artificial agents at a low level of construal because of the agents’ lack of autonomous goals and intentions, which directs individuals’ focus toward how these agents implement actions to serve humans rather than why they do so. Across multiple studies (total N = 1,668), we showed that these construal-based differences affect compliance with persuasive messages made by artificial agents. These messages are more appropriate and effective when the message represents low-level as opposed to high-level construal features. These effects were moderated by the extent to which an artificial agent could independently learn from its environment, given that learning defies people’s lay theories about artificial agents.
Klettner, A, Clarke, T, Atherton, A & Winterford, K 2020, 'Gender diversity along the career pipeline', Governance Directions, vol. 72, no. 2.
Krishnan, R, Agarwal, R, Bajada, C & Arshinder, K 2020, 'Redesigning a food supply chain for environmental sustainability – An analysis of resource use and recovery', Journal of Cleaner Production, vol. 242, pp. 118374-118374.
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© 2019 Elsevier Ltd Food supply will need to increase by around 70% from its current levels in order to meet the world population growth of 9.6 billion by 2050. Food waste is the biggest challenge in global food security, wherein approximately 20–30% of food waste occurs in the post-harvest stage of the food supply chain (FSC) in developing countries. This food waste generates significant negative environmental effects in addition to the unnecessary usage (and wastage) of resources consumed in producing the wasted food. Whilst India is the major producer and exporter of many agricultural crops, there is a lack of research that evaluates the environmental impact of the Indian FSCs. The environmental impact of the same product varies according to the resources consumed and so it is important that the environmental impact of individual supply chains be considered. Also, there is a lack of studies that uses the result of environmental impact assessment to identify the operational and resource inefficiencies in FSC and develop a framework for sustainable FSC. Thus, this study aims to identify operational and resource inefficiencies present in FSC through environmental impact assessment and propose a framework for redesigning the FSC to improve environmental sustainability. Life cycle assessment approach is used for assessing the environmental impact. This framework has been applied to a mango food supply chain.
Lan, J, Huo, Y, Cai, Z, Wong, C, Chen, Z & Lam, W 2020, 'Uncovering the impact of triadic relationships within a team on job performance: an application of balance theory in predicting feedback‐seeking behaviour', Journal of Occupational and Organizational Psychology, vol. 93, no. 3, pp. 654-686.
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Although a great deal of knowledge has accumulated about dyadic relationships (i.e., leader–member exchange (LMX) or team–member exchange (TMX)) within a team, employee behaviours that involve triadic relationships among focal employees, leaders, and teammates have seldom been investigated. Using balance theory, which describes triadic relationships from a power dependence perspective, in the current study, we explore how the interplay of LMX, TMX, and peers’ LMX jointly impacts employees’ feedback‐seeking behaviour (FSB) and subsequent job performance. By conducting a multilevel moderated polynomial regression on three‐wave, multi‐source data from 147 team members and their leaders (from 45 work teams), we found that the incongruence between LMX and TMX facilitates FSB when peers’ LMX or task interdependence is high. We also found an asymmetrical incongruence effect concerning the way in which individuals are more likely to seek feedback when LMX is worse than TMX, compared with when LMX is better than TMX. This differential effect is stronger when peers’ LMX or task interdependence is high. The interplay of LMX, TMX, peers’ LMX, and task interdependence eventually has an indirect effect on job performance through FSB. The results from a follow‐up study of 270 employees from 77 teams further confirm our predictions about the mechanism of balance theory. Specifically, the results indicate that when peers’ LMX is high, the incongruence between LMX and TMX decreases employees’ psychological safety.Practitioner points
Our study highlights the importance of studying the triadic (LMX, TMX, and peers’ LMX) rather than dyadic relationships in a work team.
This study demonstrates that imbalanced relationship triads can influence employees in a positive way (i.e., motivate ...
Le, CHA, Shan, Y & Taylor, S 2020, 'Executive Compensation and Financial Performance Measures: Evidence from Significant Financial Institutions', Australian Accounting Review, vol. 30, no. 3, pp. 159-177.
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© 2020 CPA Australia We survey the use of financial performance measures in determining executive pay among significant Australian financial institutions. We document evidence of the pervasiveness with which externally disclosed non-GAAP (non-Generally Accepted Accounting Principles) financial measures are also used internally to determine variable remuneration, with the apparent popularity of cash profit after tax in short-term incentives plans. Our evidence also highlights the increasing use of peer group-adjusted measures (e.g., relative cash earnings per share and return on equity ranking against a peer group) in determining longer-run incentives, despite the fact that members of the peer group do not measure financial performance in a directly comparable manner. Detailed analysis of the four major trading banks (Australia and New Zealand Banking Group, Commonwealth Bank, National Australia Bank and Westpac) reveals differences in the way non-GAAP earnings measures are calculated across the major banks, as well as some variation over time in the way individual banks measure performance. We also document evidence of non-GAAP earnings restatements, with around 25% of non-GAAP results subsequently being restated. These restatements are more likely to result in a downward revision of the initially reported non-GAAP result than an upward revision. We therefore conclude that existing measures of financial performance used to determine senior executive compensation are not as ‘objective’, as might be assumed.
Lee, Y, Rosch, D & Scheule, H 2020, 'Systematic credit risk in securitised mortgage portfolios', Journal of Banking & Finance, vol. 122, pp. 1-19.
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Lemus, J & Temnyalov, E 2020, 'Pay-for-Delay with Follow-On Products', Review of Industrial Organization, vol. 56, no. 4, pp. 697-714.
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Li, J, Shan, Y, Tian, G & Hao, X 2020, 'Labor cost, government intervention, and corporate innovation: Evidence from China', Journal of Corporate Finance, vol. 64, pp. 101668-101668.
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© 2020 Elsevier B.V. We examine the inducement effect of labor cost on corporate innovation in emerging markets. To establish causality, we adopt a difference-in-differences approach, based on the variations generated by the passage of the new Labor Contract Law in China, as well as an instrumental variable approach. We find the inducement effect of labor cost is more pronounced for Chinese non-state-owned enterprises, firms without political connections, and firms with low labor productivity. Our results support the induced innovation hypothesis in that increases in wages will induce invention and technology adoption, but also suggest that government intervention through state ownership and political connections largely decreases this inducement effect. Our findings have implications for emerging markets regarding the transition from a low-cost labor development model to an innovation-driven growth model.
Li, M & Mendieta‐Muñoz, I 2020, 'Are long‐run output growth rates falling?', Metroeconomica, vol. 71, no. 1, pp. 204-234.
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AbstractThis paper studies the evolution of long‐run output and technical progress growth rates in the G‐7 countries during the post‐war period by considering the concept of the natural rate of growth. We use time‐varying parameter models that incorporate both stochastic volatility and a Heckman‐type two‐step estimation procedure that deals with the possible endogeneity problem in the econometric models. Our results show a significant decline in long‐run growth rates that is not associated with the detrimental effects of the Great Recession, and that the rate of growth of technical progress appears to be behind the slowdown in long‐run GDP growth.
Li, M, Koopman, SJ, Lit, R & Petrova, D 2020, 'Long-term forecasting of El Niño events via dynamic factor simulations', Journal of Econometrics, vol. 214, no. 1, pp. 46-66.
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We propose a new forecasting procedure which particularly explores opportunities for improving the precision of medium and long-term forecasts of the Ni~no3.4 time series that is linked with the well-known El Ni~no phenomenon. This important climatic time series is subject to an intricate dynamic structure and is interrelated to other climatological variables. The procedure consists of three steps. First, a
univariate time series model is considered for producing prediction errors. Second, signal paths of the prediction errors are simulated via a dynamic factor model for the errors and explanatory variables. From these simulated errors, ensemble time series for Ni~no3.4 are constructed. Third, forecasts are generated from the ensemble time
series and their sample average is our nal forecast. As part of these dynamic factor simulations, we also obtain the forecast of the El Ni~no event which is a categorical variable. We present empirical evidence that our procedure can be superior in its forecasting performance when compared to other econometric forecasting methods.
Lim, X-J, Cheah, J-H, Waller, D, Ting, H & Ng, SI 2020, 'What S-commerce Implies? Repurchase Intention and Its Antecedents', Marketing Intelligence and Planning, vol. 38, no. 6, pp. 760-777.
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The purpose of this paper is to examine the impact of social commerce (s-commerce) cues (i.e. trust, compatibility, reliability and responsiveness) on repurchase intention in apparel s-commerce along with the mediating effect of customer engagement and the moderating effect of s-commerce navigation.Design/methodology/approachUsing the purposive sampling technique, face-to-face survey was administered to Gen-Y social media users in Malaysia. Subsequently, 384 respondents were sampled. Partial least squares-structural equation modeling was used to perform the analyses.FindingsS-commerce cues have a positive effect on customer engagement, which in turn leads to repurchase intention of apparel among Gen-Y. Particularly, customer engagement also mediates the relationship between s-commerce cues and repurchase intention. S-commerce navigation is found to moderate the effect of engagement on repurchase intention.Research limitations/implicationsThe findings are derived from the perception of Gen-Y in Malaysia and do not represent the entire population. Future research could investigate the same phenomena across generations and consider heterogeneity issues to provide more insights.Practical implicationsApparel s-commerce retailers are suggested to engage with customers more in the e-retail environment to build a lasting relationship. Contextual factors such as ease of navigation should be observed to enhance the desired response of diverse customers today.Originality/valueThis study adds to the growing body of knowledge on relationship marketing by assessing the impact of customer engagement and navigation on the relationships between s-commerce cues and repurchase intention in the contemporary setting.
Linnenluecke, MK, Marrone, M & Singh, AK 2020, 'Conducting systematic literature reviews and bibliometric analyses', Australian Journal of Management, vol. 45, no. 2, pp. 175-194.
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Literature reviews play an essential role in academic research to gather existing knowledge and to examine the state of a field. However, researchers in business, management and related disciplines continue to rely on cursory and narrative reviews that lack a systematic investigation of the literature. This article details methodological steps for conducting literature reviews in a replicable and scientific fashion. This article also discusses bibliographic mapping approaches to visualise bibliometric information and findings from a systematic literature review. We hope that the insights provided in this article are useful for researchers at different stages of their careers – ranging from doctoral students who wish to assemble a broad overview of their field of interest to guide their work, to senior researchers who wish to publish authoritative literature reviews. JEL Classification: C18, C80, C88, M10, M20
Linnenluecke, MK, Marrone, M & Singh, AK 2020, 'Sixty years of Accounting & Finance: a bibliometric analysis of major research themes and contributions', Accounting & Finance, vol. 60, no. 4, pp. 3217-3251.
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AbstractThis article offers a systematic review of the major contributions in the journal Accounting & Finance over the past 60 years. We apply several different bibliographic tools to model highly cited articles and major strands of research that have significantly advanced research in accounting and finance across the Asia‐Pacific region. An analysis of bursting (or ‘hot’) topics shows major research trends over time, including recent ‘hot’ topics such as China‐related research, corporate social responsibility and sustainable finance. The article concludes by highlighting new research directions ‐ Accounting & Finance has opened towards more interdisciplinary research and greater diversity in methods.
Linnenluecke, MK, Smith, T, Shen, Y, Zhu, Y & Liang, Z 2020, 'What Does the CAPM Say About Operating Leverage?', Abacus, vol. 56, no. 2, pp. 288-291.
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We examine the issue of operating leverage and firm value. Johnstone (2020), in this issue, questions existing results which indicate that higher operating leverage results in lower firm value. We agree with Johnstone (2020) that this result is to be questioned and present a number of arguments which indicate that operating leverage is irrelevant to the valuation of the firm in the context of the CAPM model.
Linnenluecke, MK, Zhou, C, Smith, T, Thompson, N & Nucifora, N 2020, 'The impact of climate change on the Australian sugarcane industry', Journal of Cleaner Production, vol. 246, pp. 118974-118974.
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Lu, M, Shan, Y, Wright, S & Yu, Y 2020, 'Operating cash flow asymmetric timeliness in Australia', Accounting & Finance, vol. 60, no. S1, pp. 587-627.
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AbstractOperating cash flow (CFO) asymmetric timeliness occurs when CFO reflects bad news more quickly than good news. We examine the presence and determinants of CFO asymmetric timeliness in Australia, where substantial differences in reporting requirements of cash flow components, in characteristics of listed companies and in the degree of conservative financial reporting produce contrasting findings to those in the United States. We find supportive evidence for the novel ‘sticky cost behaviour’ explanation and also the product‐pricing strategy, but not the life cycle hypothesis. These findings are useful for investors and analysts concerned with forecasting the future values of companies.
Luong, TM, Pieters, R, Scheule, H & Wu, E 2020, 'The impact of government guarantees on banks' wholesale funding costs and lending behavior: Evidence from a natural experiment', Pacific-Basin Finance Journal, vol. 61, pp. 101057-101057.
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Ma, D, Fee, A, Faulkner, S & Scerri, M 2020, 'Understanding Why Knowledge is not (Always) Evenly Shared in Multinational Enterprises', Academy of Management Proceedings, vol. 2020, no. 1, pp. 19323-19323.
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Malmi, T, Bedford, DS, Brühl, R, Dergård, J, Hoozée, S, Janschek, O, Willert, J, Ax, C, Bednarek, P, Gosselin, M, Hanzlick, M, Israelsen, P, Johanson, D, Johanson, T, Madsen, D, Rohde, C, Sandelin, M, Strömsten, T & Toldbod, T 2020, 'Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions', Accounting, Organizations and Society, vol. 86, pp. 101116-101116.
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© 2020 Elsevier Ltd This study examines the influence of cultural regions on the interdependence between delegation of authority and other management control (MC) practices. In particular, we assess whether one of the central contentions of agency theory, that incentive contracting and delegation are jointly determined, holds in different cultural regions. Drawing on prior literature, we hypothesise that the MC practices that operate as a complement to delegation vary depending on societal values and preferences, and that MC practices other than incentive contracting will complement delegation in firms in non-Anglo cultural regions. Using data collected from 584 strategic business units across three Western cultural regions (Anglo, Germanic, Nordic), our results show that the interdependence between delegation and incentive contracting is confined to Anglo firms. In the Nordic and Germanic regions, we find that strategic and action planning participation operate as a complement to delegation, while delegation is also complemented by manager selection in Nordic firms. Overall, our study demonstrates that cultural values and preferences significantly influence MC interdependence, and suggests that caution needs to be taken in making cross-cultural generalisations about the complementarity of MC practices.
Marrone, M, Linnenluecke, MK, Richardson, G & Smith, T 2020, 'Trends in environmental accounting research within and outside of the accounting discipline', Accounting, Auditing & Accountability Journal, vol. 33, no. 8, pp. 2167-2193.
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PurposeThe purpose of this article is to track the emergence of topics and research trends in environmental accounting research by using a machine learning method for literature reviews. The article shows how the method can track the emergence of topics and research trends over time.Design/methodology/approachThe analysis of the emergence of topics and shifts in research trends was based on a machine learning approach that allowed the authors to identify “topic bursts” in publication data. The data set of this study contained, 2,502 records published between 1972 and 2019, both within and outside of accounting journals. The data set was assembled through a systematic keyword search of the literature.FindingsFindings indicated that research studies within accounting journals have addressed sustainability concerns in a general fashion, with a recent focus on broad topics such as corporate social responsibility (CSR) and stakeholder theory. Research studies published outside of accounting journals have focussed on more specific topics (e.g. the shift to a low-carbon or circular economy, the attainment of the sustainable development goals [SDGs], etc.) and new methodologies (e.g. accounting for ecosystem services).Research limitations/implicationsThe method provides an approach for identifying “trending” topics within accounting and non-accounting journals and allows to identify topics and areas that could benefit from a greater exchange of ideas between accounting and non-accounting journals.Originality/value
Maruyama, S & Heinesen, E 2020, 'Another look at returns to birthweight', Journal of Health Economics, vol. 70, pp. 102269-102269.
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We revisit the causal effect of birthweight. Because variation in birthweight in developed countries primarily stems from variation in gestational age rather than intrauterine growth restriction, we depart from the widely-used twin fixed-effects estimator and employ an instrumental variable - the diagnosis of placenta previa, which provides exogenous variation in gestation length. We find protective effects of additional birthweight against infant mortality and health capital loss, such as cerebral palsy, but in contrast to sibling and twin studies, no strong evidence for non-health long-run outcomes, such as test scores. We also find that short-run birthweight effects have diminished significantly over the decades.
Matthys, T, Meuleman, E & Vennet, RV 2020, 'Unconventional Monetary Policy and Bank Risk Taking', Journal of International Money and Finance, vol. 109, pp. 1-17.
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McCauley, B, Nguyen, THT, McDonald, M & Wearing, S 2020, 'Digital gaming culture in Vietnam: an exploratory study', Leisure Studies, vol. 39, no. 3, pp. 372-386.
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Michael, J, Gutoreva, A, Lee, MH, Tan, PN, Bruce, EM, Székely, M, Ankush, T, Sakaguchi, H, Walasek, L & Ludvig, EA 2020, 'Decision‐makers use social information to update their preferences but choose for others as they do for themselves', Journal of Behavioral Decision Making, vol. 33, no. 3, pp. 270-286.
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AbstractPeople's risky decisions are susceptible to the social context in which they take place. Across three experiments using different paradigms, we investigated the influence of three social factors upon participants' decisions: the recipient of the decision‐making outcome (self, other, or joint), the nature of the relationship with the other agent (friend, stranger, or teammate), and the type of information that participants received about others' preferences: none at all, general information about how previous participants had decided, or information about a specific partner's preference. We found that participants' decisions about risk did not differ according to whether the outcome at stake was their own, another agent's, or a joint outcome, nor according to the type of information available. Participants did, however, adjust their preferences for risky options in light of social information.
Moktadir, MA, Dwivedi, A, Rahman, A, Chiappetta Jabbour, CJ, Paul, SK, Sultana, R & Madaan, J 2020, 'An investigation of key performance indicators for operational excellence towards sustainability in the leather products industry', Business Strategy and the Environment, vol. 29, no. 8, pp. 3331-3351.
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AbstractOperational excellence refers to a mixed management structure that enhances the productivity of an industry by exercising the best practices and efforts for continuous improvement. In order to achieve sustainability, operational excellence initiatives are practiced by different organizations. The intent is to investigate how to perform the practices of operational excellence towards sustainability in industries. In the existing literature, some studies investigated key performance indicators (KPIs) for other domains that are not readily applicable in the background of an emerging economy, principally for the leather products industry. To fulfill these research gaps, this study contributes to the operational excellence literature by recognizing the KPIs of operational excellence towards sustainability by examining the peer‐reviewed scientific articles and through expert's suggestions. The identified KPIs are segregated into six dominant categories and 27 sub‐KPIs in the field of leather products industry. Further, the prioritization of the KPIs is established by adopting the best‐worst method (BWM), which involves simple pairwise comparison matrices compared with other multicriteria decision making techniques. The findings indicate that the KPIs under the “Management” category are at the highest priority. It is anticipated that the results originated from the study will support the expert's to appropriately recognize the significant KPIs and drop insignificant KPIs for successful operational excellence towards sustainability practices in the supply chain of the emerging economy.
Moktadir, MA, Kumar, A, Ali, SM, Paul, SK, Sultana, R & Rezaei, J 2020, 'Critical success factors for a circular economy: Implications for business strategy and the environment', Business Strategy and the Environment, vol. 29, no. 8, pp. 3611-3635.
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AbstractEco‐efficiency and resource optimization for business strategy and the environment can be achieved by the circular economy (CE) practices in supply chains (SCs). The leather industry is a significant industrial contributor to the economic growth of some countries, but at the same time, it leads to tremendous environmental pollution. This research focuses on the identification and evaluation of critical success factors (CSFs) needed in the business strategy development of CE practices as well as to minimize environmental pollution in leather industry SCs. The CSFs are identified via a comprehensive literature review and are validated by experts' opinions. The validated CSFs are further analyzed using the best–worst method (BWM) and the decision‐making trial and evaluation laboratory (DEMATEL). The BWM is used to identify the weights of the CSFs, and DEMATEL is used to determine the cause–effect relationship between the CSFs. The findings show that “leadership and top management commitment” is the most important CSF. Six CSFs are classified as causal towards CE practices: “leadership and top management commitment,” “strong legislation towards CE practices,” “ecological scarcity of resources,” “knowledge of CE practices,” “funding support for R&D from the government,” and “competitor pressure on CE practices.” The findings of this study can help managers in the leather industry implement CE practices in their existing SCs to minimize waste.
Moktadir, MA, Rahman, T, Ali, SM, Nahar, N & Paul, SK 2020, 'Examining barriers to reverse logistics practices in the leather footwear industry', Annals of Operations Research, vol. 293, no. 2, pp. 715-746.
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Morgan, A, Taylor, T & Adair, D 2020, 'Sport event sponsorship management from the sponsee’s perspective', Sport Management Review, vol. 23, no. 5, pp. 838-851.
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© 2020 Sport Management Association of Australia and New Zealand Sponsorship plays a critical role in the delivery of major sport events. To date, the majority of sponsorship research has focused on the sponsors’ perspective or consumer responses. Drawing upon brand alliance literature and relationship marketing theory, this paper discusses learnings from the management of sponsor-sponsee relationships at a major sport event. We provide insights from the sponsee (i.e., the event) perspective: this is intended to further our understanding of relationship management in the context of event sponsorship, as well as providing practical information for both event industry and sport industry practitioners. This case study produced three main findings in terms of relational effectiveness: clear and compatible strategy, development of positive inter-organisational culture and inter-personal relationships, and stability. Each of these attributes are key to successful and effective sponsorship management.
Navone, M & To, T 2020, 'Corporate watchdogs', Financial Management, vol. 49, no. 4, pp. 925-947.
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AbstractWe investigate the role of financial analysts as corporate watchdogs. We show that firms that are subject to intense analyst monitoring are more likely to be investigated by the Securities and Exchange Commission or to be the subject of a securities class action. Using cross‐sectional variations in managerial entrenchment, we find that this effect is not a reflection of the “dark side of analyst coverage,” analysts pushing executives to misbehave to exceed short‐term expectations. Our findings are robust to different identification strategies addressing the endogeneity of analyst coverage decisions.
Nguyen, LT, An, J, Ngo, LV & Hau, LN 2020, 'Transforming Social Capital into Performance via Entrepreneurial Orientation', Australasian Marketing Journal, vol. 28, no. 4, pp. 209-217.
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Despite the importance of social capital (e.g. external network ties, social interaction, and relationship quality) and entrepreneurial orientation (e.g. proactiveness, innovativeness, and risk taking) for firm performance, little is known about the mechanisms that benefit firms from the interplay among these factors. It has also been unclear which entrepreneurial processes or activities assist in transforming social capital into positive performance outcomes. In this study, we clarify how and why entrepreneurial orientation assists in transforming social capital into firm performance. A survey of 198 entrepreneurs in Vietnam shows that entrepreneurial firms need both bridging and bonding capital (i.e. external network ties and social interaction) for enhanced relationship quality. While proactiveness mediates the impact of relationship quality on firm performance, findings show no support for the mediating role of innovativeness and risk taking. In other words, proactiveness converts relationship quality into enhanced firm performance, while innovativeness and risk taking do not.
Noguti, V & Waller, DS 2020, 'Motivations to use social media: effects on the perceived informativeness, entertainment, and intrusiveness of paid mobile advertising', Journal of Marketing Management, vol. 36, no. 15-16, pp. 1527-1555.
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Patel, V, Putnins, T, Michayluk, D & Foley, S 2020, 'Price discovery in stock and options markets', Journal of Financial Markets, vol. 47, pp. 1-28.
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Using new empirical measures of information leadership, we find that the role of options in price discovery is up to five times larger than previously thought. Approximately one-quarter of new information is reflected in options prices before being transmitted to stock prices, with options playing a more important role in price discovery around information events. Using unique data on traders prosecuted for insider trading, we find that they often choose to trade in options, attracted by their leverage, and when they do the options share of price discovery is higher. Our results help interpret conflicting findings in the existing literature.
Paul, SK & Chowdhury, P 2020, 'Strategies for Managing the Impacts of Disruptions During COVID-19: an Example of Toilet Paper', Global Journal of Flexible Systems Management, vol. 21, no. 3, pp. 283-293.
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Due to the recent pandemic of coronavirus, known as the COVID-19 outbreak, the supply chains have been impacted most significantly. Manufacturers of certain items have experienced a substantial increase in demand, and on the other hand, raw materials supply, to produce those items, has reduced because of supply failure. To overcome these challenges, this paper proposes some strategies to improve service level during an extraordinary pandemic outbreak, such as COVID-19, for the most wanted products such as toilet paper. This study considers meeting the increased demand of the customers for an essential product of daily life like toilet paper during a pandemic is beyond the traditional economic objective, i.e., increase profit, of the manufacturers. Instead, this should be more about the social responsibility of all the manufactures to ensure that they can serve more customers. Motivated by this and taking toilet paper as an example of the product, we first analyzed the current scenario of the manufacturing and the demand for the product and then proposed some strategies to deal with this unprecedented risk and analyzed the results. We have compared the results, using hypothetical data, between the current scenario and proposed strategies. The result shows that sharing information and resources from all manufacturers to produce under a single brand, emergency sourcing, producing basic quality items, and packing in the smallest sizes have a significant positive impact on the service level. This paper first investigates the strategies for a high-demand and essential item during a pandemic situation and proposes strategies to deal with this unique, extraordinary disruption.
Pedras, L, Taylor, T & Frawley, S 2020, 'Responses to multi-level institutional complexity in a national sport federation', Sport Management Review, vol. 23, no. 3, pp. 482-497.
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© 2019 Sport Management Association of Australia and New Zealand National Sport Federations are responsible for governing all aspects of a sport within their respective countries. In developing and promoting their sport National Federations must respond to multi-level complexity arising from internal stakeholder needs and commercial, government and social demands. While organisational complexity responses have been extensively researched, little of this work has considered the unique positioning of sport federations. Drawing on the theoretical perspective of institutional logics and complexity, the authors adopted a case study approach to investigate Triathlon Australia's response to its complex operating environment, conducting 18 in-depth semi-structured interviews with current and former board members, chief executives, senior managers, and government representatives responsible for national sport policy and funding. Interview data were complemented with an examination of Triathlon Australia's annual reports and Australian government policy documents (1998–2016 period). Four themes and several organisational responses’ themes emerged from the inductive and iterated thematic data analysis: (a) external complexity – alignment, diversification, transcendence, negotiation; (b) interstitial complexity – empathy, formalisation, collaboration, specialisation; (c) internal complexity – division, balance, leverage; and (d) emotions – connection, harness. Driven by quasi-insolvency and admission into the Olympic programme, and national government policy requirements for funding, Triathlon Australia responded to its complex environment by embracing all logics, designs and agendas, unravelling new ways to solve or mitigate it via hybrid responses. Implications for both theory and practice are outlined.
Pham, H, Sutton, BG, Brown, PJ & Brown, DA 2020, 'Moving towards sustainability: A theoretical design of environmental performance measurement systems', Journal of Cleaner Production, vol. 269, pp. 122273-122273.
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© 2020 We develop and explain how environmental performance measurement systems (EPMS) can be designed to overcome some key design issues identified from extant EPMS research. We take an interdisciplinary approach integrating science and sustainability theories into accounting research to theoretically develop six key design principles for a valid decision-useful EPMS framework. Our theoretical framework, comprising established theoretical and causal links between the organization's summary sustainability measure and its drivers, provides insight into how management decisions at the operational level influence economic and environmental sustainability value created for the organization, thus supporting sustainability-related decision making. We test the framework in an irrigated agriculture setting using simulation modeling. Measured parameter values for key sustainability measures theoretically derived from the design principles are compared with optimal values to identify production processes for improvement. The empirical results showed significant simultaneous improvement in water and economic sustainability performance, resulting from a change in one targeted production practice. While our model demonstrates how the quality of sustainability-related information and decision making can be improved within a specific organizational setting, it also provides a generalizable tool for resolving the wicked problems of sustainable natural resource use.
Prasad, A, Ratchford, B & Singh, S 2020, 'Consumer Choice and Multi-Store Shopping: an Empirical Investigation', Customer Needs and Solutions, vol. 7, pp. 74-89.
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The effectiveness of category pricing and promotions on store choice has been studied in prior literature. Although in theory all category promotions should attract consumers from competing stores, empirical support for this claim has been mixed. We propose that it is a subset of categories, called power categories, that drive cross-store traffic and that these are idiosyncratic to a retailer in its competitive set. Using scanner panel data, we investigate the consumer response to category pricing at competing
stores via a random effects, multivariate probit model of store visits. We find that power categories tend to be high penetration categories. However, different stores have different power categories. Overall, our study recommends how retailers can find their power categories and identify segments of consumers who differ in their sensitivities to category prices.
Pugalia, S, Prakash Sai, L & Cetindamar, DK 2020, 'Personal Networks’ Influence on Student Entrepreneurs: A Qualitative Study', International Journal of Innovation and Technology Management, vol. 17, no. 05, pp. 2050037-2050037.
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This study focuses on students who have conceptualized the business idea during their academic studies and created the business venture during or within two years after graduation. The extant literature identifies social networks as a key factor not only for opportunity recognition but also for start-up survival. This study expands the knowledge about the roles of personal networks within the context of student entrepreneurs. By conducting focus group, interviews, and a survey at a top-ranked technological institute of higher learning in India, this study analyzed the role played by the personal networks in facilitating and enabling the creation of a venture by student entrepreneurs. Our study findings indicate that (1) student entrepreneurs expect ten potential roles from their personal networks, (2) the hierarchy of these roles indicates the triggering impact of business networking with a final outcome of motivational support, and (3) business networking, venture financing and the founding team formation are the most important roles in the actual start-up phase.
Pugalia, S, Sai, LP & Cetindamar Kozanoglu, D 2020, 'Personal networks' influence on student entrepreneurs: A qualitative study', International Journal of Innovation and Technology Management, vol. 17, no. 5, pp. 1-25.
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The present study focuses on students who have conceptualised the business idea during their academic studies and created the business venture during or within two years after graduation. The extant literature identifies social networks as a key factor not only for opportunity recognition but also for start-up survival. This study expands the knowledge about the roles of personal networks within the context of student entrepreneurs. By conducting focus group, interviews, and a survey at a top-ranked technological institute of higher learning in India, the current study analysed the role played by the personal networks in facilitating and enabling the creation of a venture by student entrepreneurs. Our study shows (1) student entrepreneurs' expectations from their personal networks are grouped under 10 topics, (2) the hierarchy of these roles indicates the triggering impact of business networking with a final outcome of motivational support, and (3) the degree which these expectations are realised show that business networking, venture financing and the founding team formation are the most important roles in the actual start-up phase. The present empirical study is an earliest attempt to address the gap in the entrepreneurship literature pertaining to analysing student entrepreneurs’ perspectives on the role of personal networks during start-up. With theoretical and practical implications, this study tries to enrich the entrepreneurship literature.
Putnins, T & Sauka, A 2020, 'Why does entrepreneurial orientation affect company performance?', Strategic Entrepreneurship Journal, vol. 14, no. 4, pp. 711-735.
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© 2019 Strategic Management Society Research summary: To better understand why entrepreneurial orientation (EO) is positively associated with company performance, we propose and test a reconceptualization of how the components of EO (risk-taking, innovativeness, proactiveness) combine in driving performance. Drawing on financial economics theory, our conceptualization highlights that all three components positively contribute to performance, but in different ways. Risk-taking has a direct positive relationship with performance, which can be understood through the risk–return tradeoff that is central in financial economics theory. The relationship between risk-taking and performance is conditional on the level of innovativeness and thus innovativeness contributes to performance through its effect on the type of risk-taking. Proactiveness contributes to performance through its positive effect on the level of risk-taking. Managerial summary: This study analyzes three key drivers of company performance: risk-taking, innovativeness, and proactiveness. We show that constructive risk-taking is the central driver of company performance, mirroring the principle of risk and return in financial investment settings. Risk- taking that is associated with innovation has a particularly strong positive relationship with performance, consistent with innovation being a driver of growth and profitability. More proactive firms tend to take on more risk and thus also perform better than less proactive firms.
Qi, M, Scheule, HH & Zhang, Y 2020, 'Positive Payment Shocks, Liquidity and Refinance Constraints and Default Risk Of Home Equity Lines of Credit at End of Draw', The Journal of Real Estate Finance and Economics, vol. 63, no. 3, pp. 423-454.
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Rabbi, M, Ali, SM, Kabir, G, Mahtab, Z & Paul, SK 2020, 'Green Supply Chain Performance Prediction Using a Bayesian Belief Network', Sustainability, vol. 12, no. 3, pp. 1101-1101.
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Green supply chain management (GSCM) has emerged as an important issue to lessen the impact of supply chain activities on the natural environment, as well as reduce waste and achieve sustainable growth of a company. To understand the effectiveness of GSCM, performance measurement of GSCM is a must. Monitoring and predicting green supply chain performance can result in improved decision-making capability for managers and decision-makers to achieve sustainable competitive advantage. This paper identifies and analyzes various green supply chain performance measures and indicators. A probabilistic model is proposed based on a Bayesian belief network (BBN) for predicting green supply chain performance. Eleven green supply chain performance indicators and two green supply chain performance measures are identified through an extensive literature review. Using a real-world case study of a manufacturing industry, the methodology of this model is illustrated. Sensitivity analysis is also performed to examine the relative sensitivity of green supply chain performance to each of the performance indicators. The outcome of this research is expected to help managers and practitioners of GSCM improve their decision-making capability, which ultimately results in improved overall organizational performance.
Randhawa, K, West, J, Skellern, K & Josserand, E 2020, 'Evolving a Value Chain to an Open Innovation Ecosystem: Cognitive Engagement of Stakeholders in Customizing Medical Implants', California Management Review, vol. 63, no. 2.
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While open innovation ecosystems allow a firm to harness external sources of value creation, these external ties can also constrain its ability to adapt its innovation strategy to pursue new opportunities. This article looks at how an incumbent firm approached such constraints, and used cognitive artifacts to transform its value chain into a collaborative ecosystem. It examines the case of a 3D printing-enabled shift to mass customization of orthopedic medical implants. The results demonstrate how firms can use artifacts to build a shared understanding across heterogeneous stakeholders as they explore and develop new open innovation models, and how this process can be managed flexibly to avoid adopting a locally (rather than globally) optimal strategy.
Raw, K, Sherry, E & Schulenkorf, N 2020, 'Managing Sport for Development: An Investigation of Tensions and Paradox', Sport Management Review, vol. 25, no. 1, pp. 134-161.
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Rhodes, C & Fleming, P 2020, 'Forget political corporate social responsibility', Organization, vol. 27, no. 6, pp. 943-951.
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We argue that political corporate social responsibility (PCSR), while hailed by many as a solution to societal problems not dealt with by government, reflects both a triumph of neoliberal corporate power and a harbinger of democracy’s demise. Drawing on the remarkably PCSR-like – declarations of BlackRock CEO and billionaire Larry Fink, we demonstrate how scholarly PCSR is suspiciously compatible with corporate deregulation and privatisation of the public sphere. Our article recommends scholars abandon PCSR when critically evaluating corporate domination and democratic alternatives to it in the neoliberal era.
Rhodes, C, Munro, I, Thanem, T & Pullen, A 2020, 'Dissensus! Radical Democracy and Business Ethics', Journal of Business Ethics, vol. 164, no. 4, pp. 627-632.
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Ritchie, BW, Sie, L, Gössling, S & Dwyer, L 2020, 'Effects of climate change policies on aviation carbon offsetting: a three-year panel study', Journal of Sustainable Tourism, vol. 28, no. 2, pp. 337-360.
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© 2019, © 2019 Informa UK Limited, trading as Taylor & Francis Group. Air travel is predicted to grow over the coming decades contributing to carbon emissions. Airlines have offered voluntary carbon offsetting for over a decade, yet less than 10% of air travellers purchase them. Previous studies ignore the broader policy or social context of sustainable transport and aviation offsetting. In a natural experiment, a panel of the same Australian residents was tracked over a three-year period before and after the historic COP21. A novel hierarchical model was also tested using Partial Least Squares SEM. Although behaviour specific attitudes and social norms were more influential at encouraging aviation carbon offsetting, global policy knowledge and effectiveness of climate change policies play an important role. Although no changes in ratings were detected over a three-year period, the effect of social norms on encouraging aviation offsetting became stronger in later years. Implications and future research directions to better understand the political and social context of carbon offsetting and sustainable transport are provided.
Roy, S, Das, M, Ali, SM, Raihan, AS, Paul, SK & Kabir, G 2020, 'Evaluating strategies for environmental sustainability in a supply chain of an emerging economy', Journal of Cleaner Production, vol. 262, pp. 121389-121389.
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Ryan, P, Odhiambo, G & Wilson, R 2020, 'Destructive leadership in education: a transdisciplinary critical analysis of contemporary literature', International Journal of Leadership in Education, vol. 24, no. 1, pp. 57-83.
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Saha, AK, Paul, A, Azeem, A & Paul, SK 2020, 'Mitigating partial-disruption risk: A joint facility location and inventory model considering customers’ preferences and the role of substitute products and backorder offers', Computers & Operations Research, vol. 117, pp. 104884-104884.
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Sarina, T & Frino, B 2020, 'Regulating for safe work in a digital age', Journal of Health, Safety and Environment, vol. 36, no. 2, pp. 91-102.
Scheule, H & Jortzik, S 2020, 'Benchmarking loss given default discount rates', The Journal of Risk Model Validation, vol. 14, no. 3.
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Schulenkorf, N, Edwards, D & Hergesell, A 2020, 'Guiding qualitative inquiry in sport-for-development: The sport in development settings (SPIDS) research framework', Journal of Sport for Development, vol. 8, no. 14, pp. 53-69.
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The burgeoning field of sport-for-development (SFD) is witnessing a steady increase in experience-related empirical investigations. To support academics—and in particular young and emerging scholars—with a rigorous framework for investigating social and cultural phenomena in different SFD contexts, we propose the process-oriented sport in development settings (SPIDS) research framework. SPIDS represents a guiding framework that advocates a qualitative approach to researching SFD projects in which multiple methods are combined for a holistic in-depth investigation. In this paper, we apply practical examples from the SFD field to the SPIDS framework and discuss its individual sections in a step-by-step manner. Specific focus is placed on aspects of reflection and reflexivity as distinctly important and underpinning aspects of qualitative SFD research.
Schweinsberg, S & McManus, P 2020, 'Coal seam gas: a space‐based perspective', Geographical Research, vol. 58, no. 1, pp. 24-33.
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AbstractCoal seam gas and other unconventional gas industries have often struggled to develop a social licence to operate in surrounding communities, frequently resulting in the emergence of broad opposition coalitions and legal challenges. In this article, the authors explore the relational aspects of coal seam gas's space‐based setting with reference to Keith Halfacree's three‐fold model of rural space. Applying this model to coal seam gas development in New South Wales' Hunter Valley, we argue that it is only by understanding the so‐called total space that efforts can be undertaken to promote the more inclusive stakeholder collaboration, which is a prerequisite for achieving shared value for industry and society.
Schweinsberg, S, Darcy, S & Beirman, D 2020, '‘Climate crisis’ and ‘bushfire disaster’: Implications for tourism from the involvement of social media in the 2019–2020 Australian bushfires', Journal of Hospitality and Tourism Management, vol. 43, pp. 294-297.
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Schweinsberg, S, McManus, P, Darcy, S & Wearing, S 2020, '‘Drought tourism’ as compassion', Annals of Tourism Research, vol. 83, pp. 102843-102843.
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Australia is experiencing a drought that for many farmers is the “worst they've experienced in their lifetime … the worst in 400 years” (Bedo, 2018). The negative effects of drought on rural communities is well documented (Edwards, Gray, & Hunter, 2015), as is the potential for knock-on effects to impact on the viability of rural communities, tourism destinations and their constituent industries (van Dijk et al., 2013). In spite of this, however, there is also recognition of a role for tourism in the promotion of rural community resilience (Gibson & Gordon, 2018). In Australia, many regions affected by drought are endeavouring to portray themselves from a tourism perspective as “open for business” (Ennion, 2019).
With the media attempting to raise the profile of the drought affected regions and communities (e.g. Reardon, 2019), the focus of this paper is to consider media's opportunity to frame and promote a different type of tourist engagement with drought. Higgins Desbiolles (2006) has argued that tourism discourse needs to look beyond its industrial nature and instead also explore tourism's role in ensuring the wider public good. Forms of tourism including volunteer tourism have been recognised for their potential to aid the plight of the disadvantaged (Wearing & McGehee, 2013). Drawing on a representation of volunteer tourism in a drought-affected region (see Power, 2018), this paper will consider the role of the media in promoting a richer and deeper host-guest connection.
Shin, N, Cohen, A & Welty, PJ 2020, 'Advancing the sport for development field: Perspectives of practitioners on effective organizational management', Journal of sport for development, vol. 8, no. 14, pp. 36-52.
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The purpose of this qualitative study was to examine the perspectives of SFD practitioners on how SFD organizations can be more effectively managed for sustainability and meaningful impact. With a goal to respond to the call that SFD research should reflect on its effectiveness and the managerial direction in which it is going, we engaged with a variety of SFD practitioners to seek out their voices as well as to illuminate their reflections on and inputs to the field. Thirty practitioners from 29 SFD organizations participated in the study. Practitioners' advice for effectively managing SFD organizations included enhancing sustainability, having a passion for sport and SFD, gaining experience before taking action, engaging in professional training, establishing academic partnerships, developing a professional and entrepreneurial mindset, and utilizing online resources. Practical implications, recommendations, and future research directions are discussed.
Sikochi, S & Ma, L 2020, 'LULA: Transforming Transport and Mobility (A)', Harvard Business Publishing.
Sikochi, S & Ma, L 2020, 'LULA: Transforming Transport and Mobility (B)', Harvard Business Publishing.
Sikochi, S & Ma, L 2020, 'LULA: Transforming Transport and Mobility (C)', Harvard Business Publishing.
Simpson, AV & Berti, M 2020, 'Transcending Organizational Compassion Paradoxes by Enacting Wise Compassion Courageously', Journal of Management Inquiry, vol. 29, no. 4, pp. 433-449.
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While organizational compassion has attracted increased scholarly interest over the past two decades, inherent paradoxical tensions have been largely overlooked. Transcendence of oppositions is widely recognized as the most effective paradox response. To gain insight about the transcendence of the paradoxical tensions in organizational compassion, we turn to the cultural context of Bhutan, where for centuries compassion has been held as a central virtue informing governance and daily life. Our analysis contributes to the literature on organizational compassion and on organizational paradoxes by (a) theorizing the application of Bhutan’s compassion transcendence strategies to the organizational context, (b) thereby engaging in cross-cultural analysis hereto overlooked in the organizational compassion literature, (c) highlighting paradoxes in compassion relations, and (d) providing a generalizable sociomaterial model for studying paradox transcendence.
Stephens, AM & Sandberg, J 2020, 'How the practice of clustering shapes cluster emergence', Regional Studies, vol. 54, no. 5, pp. 596-609.
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Stronach, M & Adair, D 2020, 'Swimming for Their Lives: PALAWA WOMEN OF LUTRUWITA (VAN DIEMEN’S LAND)1', Sporting Traditions, vol. 37, no. 2, pp. 47-70.
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for eons, the palawa people had dynamic and productive relationships with water systems in lutruwita. Abundant clean water provided Aboriginal communities with sustenance, and aquatic animal life offered a ready food supply. The palawa women fished, dived and hunted waterways, thereby assuming a primary role in the procurement of marine life for consumption. Swimming expertise was, therefore, an occupational requirement for the palawa women. This paper strengthens the growing body of evidence of the profound relationships that Indigenous Australians once had with aquatic environments. By focusing on the crucial role of palawa women, the paper adds to an emerging body of evidence that Indigenous women not only expert hunters but also superb swimmers and divers. Concurrently, stories of two revered palawa women — Wauba Debar and Truganinni — are canvased. While there is now scant knowledge about the palawa women, there are fleeting glimpses via contemporary observers who marvelled at their aquatic skills.
Sugden, JT, Kanemasu, Y & Adair, D 2020, 'Indo-Fijian women and sportive activity: A critical race feminism approach', International Review for the Sociology of Sport, vol. 55, no. 6, pp. 767-787.
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There are no reliable statistics about female participation in Fijian sport, yet it is well known by locals (though not widely understood) that engagement in sportive activities is rare among Indo-Fijian girls and women. This paper is the first attempt to explore how and why that is so. That said, there is an important caveat: we are not insisting that sportive activities are an inherent good. Indeed, for some cultural groups, Western-invented competitive sport may be of no interest; similarly, tangential forms of human movement, such as recreational pursuits like cycling or gym sessions, may be just as uninspiring. In that sense, the main thrust of our inquiry is the sportive experiences of Indo-Fijian female athletes, yet we have also sought feedback from those charged with the responsibility of managing sportive programmes. These combined perspectives are intended to provide a preliminary entree into the much larger – hitherto unexplored – question of what attitudes, opportunities and constraints are associated with sportive activities for Indo-Fijian girls and women. The paper adopts a critical race feminism framework: the goal was to accentuate females of colour (in this case Indo-Fijian women) by hearing their voices and, with their permission, reporting what they had to say. The paper nonetheless provides an adaptation to critical race feminism theory: it also engaged with individuals – whether women or men – charged with the responsibility of managing sportive activities. In that sense, we were interested in individual agency and experience on the part of athletic Indo-Fijian women, but also wanted to understand how (or if) local sport administrators understood ethnic diversity among female athletes, including – in our case – the involvement (or otherwise) of Indo-Fijian females.
Suzuki, T 2020, 'Efficient communication and indexicality', Mathematical Social Sciences, vol. 108, pp. 156-165.
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Since sending explicit messages can be costly, people often utilize “what is not said,” i.e., informative silence, to economize communication. This paper studies the efficient communication rule, which is fully informative while minimizing the use of explicit messages, in cooperative environments. It is shown that when the notion of context is defined as the finest mutually self-evident event that contains the current state, the efficient use of informative silence exhibits the defining property of indexicals in natural languages. While the efficient use of silence could be complex, it is also found that the efficient use of silence can be as “simple” as the use of indexicals in natural languages if and only if the information structure satisfies some centrality and dominance properties.
Svensson, PG & Cohen, A 2020, 'Innovation in sport for development and peace', Managing Sport and Leisure, vol. 25, no. 3, pp. 138-145.
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The field of Sport for Development and Peace (SDP) has evolved since the Magglingen Declaration in 2003, which formally recognized sport as a useful means for promoting social change. Today, organizations operating grassroots SDP initiatives are found in more than 120 countries (Svensson & Woods, 2017) and the field includes stakeholder groups from across a wide range of different sectors such as the nonprofit community, government affiliated programs, and private corporations. Additionally, SDP programming is utilized across a broad spectrum of global issues ranging from health to gender equality to peace-building.
Taqi, HMM, Ahmed, HN, Paul, S, Garshasbi, M, Ali, SM, Kabir, G & Paul, SK 2020, 'Strategies to Manage the Impacts of the COVID-19 Pandemic in the Supply Chain: Implications for Improving Economic and Social Sustainability', Sustainability, vol. 12, no. 22, pp. 9483-9483.
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This paper aims to identify the negative impacts of the COVID-19 outbreak on supply chains and propose strategies to deal with the impacts in the context of the readymade garment (RMG) industry supply chain of an emerging economy: Bangladesh. To achieve the aims, a methodological framework is proposed through a literature review, expert inputs, and a decision-aid tool, namely the grey-based digraph-matrix method. A total of 10 types of negative impacts and 22 strategic measures to tackle the impacts were identified based on the literature review and expert inputs. Then, the grey-based digraph-matrix was applied for modeling the strategic measures based on their influence to deal with the impacts. Findings reveal that the strategies “manufacturing flexibility”, “diversify the source of supply”, and “develop backup suppliers” have significant positive consequences for managing the impacts of the COVID-19 pandemic in the RMG supply chain. The findings help industrial managers recover from supply chain disruptions by identifying and classifying the impacts and strategies required to manage the major supply chain disturbances caused by the COVID-19 pandemic. As a theoretical contribution, this study is one of few initial attempts to evaluate the impacts of the COVID-19 outbreak and the strategies to deal with the impacts in the supply chain context.
To, T, Hasan, I, Navone, MA & Wu, E 2020, 'Tournament Incentives and Acquisition Performance', SSRN Electronic Journal, vol. 9, no. 2, pp. 384-419.
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This paper examines the impact of promotion-based tournament incentives on corporate acquisition performance. Measuring tournament incentives as the compensation ratio between the CEO and other senior executives, we show that acquirers with greater tournament incentives experience lower announcement returns. Further analysis shows that the negative effect is driven by the risk-seeking behavior of senior executives induced by tournament incentives. Our results are robust to alternative identification strategies. Our evidence highlights that senior executives also play an influential role in acquisition decisions in addition to the CEO.
Veal, AJ 2020, 'Is there enough leisure time? Leisure studies, work-life balance, the realm of necessity and the realm of freedom', World Leisure Journal, vol. 62, no. 2, pp. 89-113.
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© 2019, © 2019 World Leisure Organization. In economically advanced countries in recent years, working hours of many full-time employees have been static or increasing and there has been talk of people suffering from a “time squeeze”. Researchers in the field of leisure studies have not featured strongly in debates surrounding this issue, having generally shown little interest in the work-leisure time relationships since the 1970s, being preoccupied instead with leisure activity, meaning and experience. However, calls for reduced working hours have been forthcoming from other sources, such as feminists, economists, critical theorists and environmentalists. In this paper it is proposed that leisure studies scholars re-engage with this issue using the Marxian concepts of the “realm of necessity” and the “realm of freedom” as an analytical device.
Veal, AJ 2020, 'Planning for open space and recreation', Australian Planner, vol. 56, no. 1, pp. 37-47.
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© 2020, © 2020 Informa UK Limited, trading as Taylor & Francis Group. Recent decades have seen efforts by open space/recreation planners to provide an alternative to traditional population-ratio and area-percentage planning standards. Traditional standards have been criticised for their ‘one-size-fits-all’ approach and their failure to take account of increasing residential densities. This paper evaluates two of the alternatives which have emerged: the catchment access based standard (CABS) and demand-based planning. The CABS is found to be just a variation on traditional standards. Published demand-based approaches are found to lack methodological detail and are based on a relatively passive policy stance. In contrast, state and federal governments have begun to adopt a more active stance in setting targets to increase community sport/recreation participation levels, based particularly on health-based criteria. It is argued that participation targets could also form the focus of local planning, especially in the context of a proposed coordinated local-state-federal planning framework.
Ville, S, Wright, C & Philp, J 2020, 'Correction to: Macleay’s Choice: Transacting the Natural History Trade in the Nineteenth Century', Journal of the History of Biology, vol. 53, no. 3, pp. 377-378.
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Ville, S, Wright, C & Philp, J 2020, 'Macleay’s Choice: Transacting the Natural History Trade in the Nineteenth Century', Journal of the History of Biology, vol. 53, no. 3, pp. 345-375.
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Wakefield, J & Frawley, JK 2020, 'How does students' general academic achievement moderate the implications of social networking on specific levels of learning performance?', Computers & Education, vol. 144, pp. 103694-103694.
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Walters, T, Hassanli, N & Finkler, W 2020, 'Who is seen to be doing business research, and does it really matter? Gender representation at academic conferences', Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print, no. ahead-of-print, pp. 338-354.
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PurposeGender inequality is evident in many academic practices, but research has often focused on the male-dominated science, technology, engineering and mathematics (STEM) fields. This study responds to calls for more work in the business disciplines which have been overlooked by comparison and focuses on academic conferences as a higher education practice. Conferences are manifestations of the research being conducted within the discipline, representing the type of knowledge that is considered valuable, and who the thought leaders are considered to be. This study investigates whether equal representation of women at such conferences really matters, to whom and why.Design/methodology/approachThe research was designed using a critical feminist theory approach. An online survey was disseminated to academic staff and postgraduate students in the 25 top ranked business schools in Australia and New Zealand. A total of 452 responses were received, and thematic analysis was applied to open-ended responses.FindingsEqual representation does matter, for two sets of reasons. The first align with feminist theory perspectives of “equal opportunity” (gender is neutral), “difference” (gender is celebrated) or “post-equity” (the social construction of gender itself is problematic). The second are pragmatic consequences, namely the importance of role modelling, career building and the respect and recognition that come with conference attendance and visible leadership roles.Social implicationsThe findings have implications in regards to job satisfaction, productivity and the future recruitment and retenti...
Wang, J, Yang, Z & Qian, X 2020, 'Driving factors of urban shrinkage: Examining the role of local industrial diversity', Cities, vol. 99, pp. 102646-102646.
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Wang, X, Keh, HT & Yan, L 2020, 'Customer perceptions of frontline employees’ extra-role helping behaviors', Journal of Services Marketing, vol. 34, no. 6, pp. 869-883.
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PurposeFrontline employees (FLEs) play a pivotal role in service delivery. Beyond their expected in-role behaviors, FLEs often have to perform extra-role behaviors such as providing additional help to customers. The purpose of this study is to investigate how customers’ power distance belief (PDB) influences their perceptions of FLEs’ warmth and competence when FLEs perform extra-role helping behaviors.Design/methodology/approachFour experiments were conducted to test the hypotheses. The first three experiments used a one factor two-level (PDB: low vs high) between-participants design. The fourth one used a 2 (PDB: low vs high) × 2 (firm reputation: low vs high) between-participants design.FindingsThe results indicate that, compared to high-PDB customers, low-PDB customers perceive greater warmth in FLEs’ extra-role helping behaviors but no significant difference in FLEs’ perceived competence. Importantly, these effects are mediated by customer gratitude. Moreover, these effects are moderated by firm reputation such that customers’ perceptions of FLEs’ warmth and competence are both enhanced when the firm has a favorable reputation.Originality/valueTo the best of the authors’ knowledge, the study is the first to identify the differential effects of PDB on customer perceptions of FLEs’ warmth and competence in the context of FLEs’ extra-role helping behaviors and to reveal the mediating role of gratitude. These findings contribute to the literatures on FLEs’ extra-role behaviors and social perceptions of both warmth and competence.
Wearing, S, Beirman, D & Grabowski, S 2020, 'Engaging volunteer tourism in post-disaster recovery in Nepal', Annals of Tourism Research, vol. 80, pp. 102802-102802.
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© 2019 Elsevier Ltd There is limited research published on the significance of volunteer tourism in assisting host communities in the recovery of a tourism destination and its industry after a disaster. Our paper addresses this research gap with reference to a case study of Nepal's tourism recovery after the country's 2015 earthquake. We argue that a clear post disaster volunteer tourism framework could validate volunteer tourism's potential role to ensure that communities do not miss out on any form of assistance that may be of use in re-establishing destination or community lifestyle. Our paper provides an initial exploratory understanding of how post disaster volunteer tourism might be effective; it uses a disaster management framework to conceptualise the phenomenon.
Wearing, S, McDonald, M, Schweinsberg, S, Chatterton, P & Bainbridge, T 2020, 'Exploring tripartite praxis for the REDD + forest climate change initiative through community based ecotourism', Journal of Sustainable Tourism, vol. 28, no. 3, pp. 377-393.
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© 2019, © 2019 Informa UK Limited, trading as Taylor & Francis Group. Reducing Emissions from Deforestation and Degradation (REDD+) is a United Nations programme initiated in 2008 with the aim of mitigating climate change through the preservation of the world’s existing forest stocks. One of the challenges in its successful implementation has been community involvement in its design, implementation, monitoring and evaluation. The purpose of this study is to assess what REDD + can learn from the experience of Community-Based Ecotourism (CBET), which operates under many of the same conditions. A critical review of the related literature using the Scopus database was undertaken using three search strings including “REDD+” (2,913 listings), “community-based ecotourism” (113 listings) and “REDD + and tourism” (6 listings) to identify the variables and themes related to each. Despite the significant increase in the number of publications on REDD + since 2008, only one was specifically related to ecotourism. We argue that CBET understood as a form of social capital can function as an enabling platform for REDD+, in particular its implementation of international conservation policy by working with local communities/indigenous peoples and business stakeholders, referred to here as the “tripartite praxis”. We demonstrate how CBET can act as a basis from which to guide internationally driven incentive-based conservation policy and community entrepreneurship within a social capital framework.
Wei, Q, Li, WH, De Sisto, M & Gu, J 2020, 'What types of top management teams' experience matter to the relationship between political hazards and foreign subsidiary performance?', Journal of International Management, vol. 26, no. 4, pp. 100798-100798.
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Wells, P, Lanis, R, Govendir, B & McClure, R 2020, 'Does the Australian Taxation Office disclosure of information impact the costs of tax aggressiveness: Evidence from the Tax Laws Amendment (2013 Measures No.2) Act 2013 over the period 2015-2018', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 35, no. 3, pp. 521-565.
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This paper evaluates the impact of disclosure by the Australian Taxation Office of tax return data over the period 2015 to 2018 on corporate tax aggressiveness. While there is evidence of changes in corporate tax payments, there is no evidence that this occurred for companies where there was evidence of corporate tax aggressiveness. Rather, the major cause of changes is the magnitude of tax payments in prior periods where high tax payments are likely to be followed by a reduction in tax payments.
Welty Peachey, J, Cohen, A & Shin, N 2020, 'Constraints and Strategies to Scaling Up in Sport for Development and Peace Organizations: Evidence From the Field', Nonprofit and Voluntary Sector Quarterly, vol. 49, no. 3, pp. 611-630.
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The purpose of this study was to explore and examine the constraints faced by managers as they attempt to scale up their sport for development and peace (SDP) organizations, and to identify the strategies they are employing to mitigate these constraints. Previous research has not examined constraints to scaling up in the SDP nonprofit space. Findings revealed three major themes related to challenges within four types of scaling up (quantitative, functional, political, organizational); skepticism about sport as a development tool, funding challenges leading to an entrepreneurial mind-set, and challenges associated with a general lack of business acumen among key leaders. Within each of these three themes, strategies for addressing these constraints are illuminated. These constraints and strategies are positioned within the broader nonprofit context, and theoretical and practical implications for scaling up SDP organizations are also explicated.
Welty Peachey, J, Schulenkorf, N & Hill, P 2020, 'Sport-for-development: A comprehensive analysis of theoretical and conceptual advancements', Sport Management Review, vol. 23, no. 5, pp. 783-796.
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Over the past decade, the field of sport-for-development (SFD) has experienced significant growth and diversification across research and practice. In this review paper, the authors provide a comprehensive analysis and discussion of the theoretical and conceptual developments within SFD, addressing a gap in the literature. Following a sport-focused review of SFD literature, the authors first identify five theoretical and conceptual frameworks that have emerged from within the SFD space. As a second step, they analyze and discuss scholarly work that has utilized these theories and frameworks. Building on a comparison of key messages, themes, and concerns, the authors highlight that to date, limited SFD scholarship has truly applied, extended, or challenged existing frameworks and conceptualizations. Motivated by this review, they posit several conceptual advancements, and offer directions for future research and theoretical development.
Whales, L, Frawley, S, Cohen, A & Nikolova, N 2020, 'Everyday Things Change: Australian Athlete Communication During the Coronavirus Lockdown', International Journal of Sport Communication, vol. 13, no. 3, pp. 1-10.
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During the coronavirus (COVID-19) pandemic, Australian professional sport leagues were impacted by temporary league shutdowns. One example is the Suncorp Super Netball, the world’s premier netball competition. This commentary paper explores the Suncorp Super Netball league shutdown from the perspective of the players. Our commentary has emerged from an ongoing ethnographic study supported by interviews with two players (a representative on the players association and a club captain) conducted during the league shutdown. Such a shutdown was the first in the history of the league, and it required an unprecedented response, coordinated by interdependent stakeholders. The authors outlined the importance of stakeholder communication in effectively navigating this extraordinary situation. In addition, the authors discussed the usefulness of technology-as-context for teamwork and leadership, given the limitations on physical interaction and geographical separation. In conclusion, the authors proposed recommendations for sport practitioners and potential research directions resulting from the coronavirus-related league shutdown.
White, A 2020, 'May you live in interesting times: a reflection on academic integrity and accounting assessment during COVID19 and online learning', Accounting Research Journal, vol. ahead-of-print, no. ahead-of-print, pp. 304-312.
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PurposeThe purpose of this paper is to reflect on the shift of assessments online and the potential impact on academic integrity and misconduct. The rapid pivot to online teaching as a result of COVID19 and our experiences in the accounting academy is the embodiment of the phrase “may you live in interesting times”. As teaching and learning activities shifted online, so did assessment of student learning. A topic of great discussion amongst faculty is whether accounting exams should be invigilated online and whether exams should be used at all to assess student learning.Design/methodology/approachThis paper uses personal reflections and experiences to analyse the tensions between the risk of academic misconduct, maintaining assessment security and accreditation requirements of professional accounting bodies during the shift of assessment tasks online in 2020. These tensions are analysed using the fraud triangle framework (Cressey, 1973).FindingsStudents face incentives and pressures to engage in misconduct, opportunities that arise from online learning and assessment, and hold complex perceptions around their attitudes towards academic integrity and rationalisations of misconduct behaviour.Originality/valueSuggestions are made as to how the accounting academy can move forward, taking advantages of online assessment, while still ensuring that our graduates are meeting the competencies required to join the accounting profession.
Williamson, J & Hassanli, N 2020, 'It's all in the recipe: How to increase domestic leisure tourists' experiential loyalty to local food', Tourism Management Perspectives, vol. 36, pp. 100745-100745.
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This study examines experiential loyalty in the context of local food consumption by domestic leisure tourists. A conceptual framework is developed to understand factors which increase tourists' propensity to exhibit experiential loyalty. Relationships between independent factors and the dependent variable of experiential loyalty are examined using a binary logistic regression model. The centrality of local food to tourists is the most important factor in increasing experiential loyalty, although cultural motivation and satisfaction are also predictors. The results provide insights for government and private tourism enterprises, with practical recommendations outlined.
Wilson, R, Dumuid, D, Olds, T & Evans, J 2020, 'Lifestyle clusters and academic achievement in Australian Indigenous children: Empirical findings and discussion of ecological levers for closing the gap', SSM - Population Health, vol. 10, pp. 100535-100535.
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© 2020 The Authors Participation in sport and physical activity can improve academic outcomes and has been identified as a potential mechanism for addressing educational disadvantage and ‘closing the gap’ in Australian Indigenous communities. To explore this possibility in relation to sport and lifestyle we performed a cluster analysis on data from the Footprints in Time study (also known as the Longitudinal Study of Indigenous Children), using data from Waves 3–6 (2010–2013, ages 5–9 years) of this cohort study. Cluster inputs were organised according to not only sports participation, but also screen time, sleep duration and unhealthy food intake, as reported in parent surveys. Associations between lifestyle cluster membership and academic outcomes from standardised tests from 2014-5 (Progressive Achievement Tests [PATs] for Maths and Reading, and National Assessment Program for Literacy and Numeracy [NAPLAN]) were examined using linear models. Analyses were adjusted for age, sex, remoteness and parental education. Three clusters were identified: Low Sport (36% of sample), characterised by low sports participation and low sleep duration; Junk Food Screenies (21% of sample), with high screen time and high intake of unhealthy foods; and High Sport (43% of sample), showing high sports participation and low screen time. Cluster membership was associated with academic performance for NAPLAN Literacy and Numeracy, and for PAT Maths. The High Sport cluster consistently performed better on these tests, with effect sizes (standardised mean differences) ranging from 0.10 to 0.38. We discuss the ecological dynamics potentially contributing to lifestyle cluster membership and ways in which policy can support healthier High Sport lifestyles associated with better academic performance.
Wu, H, Thomas, A-M & Wright, S 2020, 'Using the R&D capitalisation choice to explain the scale benefits of R&D investment', Australian Journal of Management, vol. 45, no. 4, pp. 579-606.
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This paper helps explain a ‘puzzle’ about the scale benefits of R&D investment: although larger firms are less efficient innovators, they spend more on R&D investment and earn more from R&D investment. We find evidence suggesting that large firms enjoy a comparative advantage investing in R&D projects with less chance of success, although they do not experience such scale benefits from R&D investments with more chance of success. We capture managers’ evaluation of the chance of success of an R&D investment using an accounting choice to capitalise or expense the R&D investment. Our results have policy implications for the design of efficient and equitable allocations of R&D tax incentives between large and small firms, and for the usefulness to investors of allowing discretion in the accounting treatment of R&D expenditures. JEL Classification: M41, M48
Yan, L, Keh, HT & Wang, X 2020, 'Powering Sustainable Consumption: The Roles of Green Consumption Values and Power Distance Belief', Journal of Business Ethics, vol. 169, no. 3, pp. 1-18.
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© 2019, Springer Nature B.V. As human consumption is one of the key contributors to environmental problems, it is increasingly urgent to promote sustainable consumption. Drawing on the agentic-communal model of power, this research explores how the psychological feeling of power influences consumers’ preference for green products. We show that low power increases consumers’ preference for green (vs. conventional) products compared to high power (Studies 1a and 1b). Importantly, we identify two factors moderating the main effect of power on green consumption. Specifically, we find that the effect of power on green consumption is more salient among those with high green consumption values (Study 2). In addition, the effects of power are dynamic as a function of power distance belief (PDB), such that low power (vs. high power) promotes green consumption in the low-PDB context while high power (vs. low power) promotes green consumption in the high-PDB context (Study 3). Taken together, these findings provide novel insights into understanding green consumption from the perspectives of social power, green values, and PDB. Besides contributing to the literature, the findings have significant implications for marketers and policy-makers in promoting green campaigns, bridging the attitude-behavior gap, and building a more sustainable society.
Yao, W, Dungey, M & Alexeev, V 2020, 'Modelling Financial Contagion Using High Frequency Data', Economic Record, vol. 96, pp. 314-330.
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Yu, K-H, Kang, S-D & Rhodes, C 2020, 'The Partial Organization of Networked Corruption', Business & Society, vol. 59, no. 7, pp. 1377-1409.
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This article uses the concept of partial organization to examine how organizing principles can facilitate the effective operation of networked forms of corruption. We analyze the case study of a corruption network in the South Korean maritime industry in terms of how it operated by selectively appropriating practices normally associated with formal bureaucratic organizations. Our findings show that organizational elements built into the corruption network enabled coordination of corruption activities and served to distort and override practices within member organizations. The network was primarily organized through the hierarchical organization of a bounded and controlled set of members and, to a lesser extent, through processes of monitoring and sanctions. Given its clandestine nature, the network avoided the use of explicit rules to govern behavior, instead relying on habituated routines to ensure consistent and predictable action from members. We find that organizational elements were rescinded when the corruption network was exposed after the sinking of a passenger ferry, the Sewol. By rolling back its hierarchical organization and reverting to core relationships, the corruption network sought to preserve its center. The article illustrates the explanatory value of studying how the activities of corruption networks are enabled and adapt to existential challenges through partial organization.
Zhang, Y, Beggs, PJ, McGushin, A, Bambrick, H, Trueck, S, Hanigan, IC, Morgan, GG, Berry, HL, Linnenluecke, MK, Johnston, FH, Capon, AG & Watts, N 2020, 'The 2020 special report of the MJA–Lancet Countdown on health and climate change: lessons learnt from Australia’s “Black Summer”', Medical Journal of Australia, vol. 213, no. 11, pp. 490-490.
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Zheng, B & Xiao, J 2020, 'Corruption and Investment: Theory and Evidence from China', Journal of Economic Behavior & Organization, vol. 175, pp. 40-54.
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