This research extends Joyce’s (2024) retrenchment research to how to deal with the forecasted “enrollment cliff” in higher education. Rural regional universities need to address the “enrollment cliff” by rethinking their purpose and restructuring their organizations. Among the challenges is the phasing out of low-demand degree on-campus programs; ensuring value-added courses and programs; and possibly considering incorporating additional artificial intelligence to courses adding accounting data analytics as an emerging course of study.
{"title":"Dealing With the Enrollment Cliff in Higher Accounting Education","authors":"Dr. Bill Joyce","doi":"10.56734/ijbms.v5n5a14","DOIUrl":"https://doi.org/10.56734/ijbms.v5n5a14","url":null,"abstract":"This research extends Joyce’s (2024) retrenchment research to how to deal with the forecasted “enrollment cliff” in higher education. Rural regional universities need to address the “enrollment cliff” by rethinking their purpose and restructuring their organizations. Among the challenges is the phasing out of low-demand degree on-campus programs; ensuring value-added courses and programs; and possibly considering incorporating additional artificial intelligence to courses adding accounting data analytics as an emerging course of study.","PeriodicalId":229996,"journal":{"name":"International Journal of Business & Management Studies","volume":"4 16","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140982431","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
AI plays a significant role in social commerce. To foster the acceptance of AI technologies for social commerce, it is important to understand people's use of IPAs. This paper proposes a research model on the perceived traits of IPAs in relation to social commerce intention and acceptance by incorporating personality traits. The paper suggests that perceived competence, perceived intelligence, perceived playfulness, and perceived trustworthiness are the major constructs used to measure perceived IPA traits. Furthermore, the paper concludes that personality traits such as openness, conscientiousness, extraversion, agreeableness, and neuroticism moderate the relationship between perceived IPA traits and social commerce intention. Research hypotheses, research methodology, and research instruments are also presented in this ongoing research paper.
{"title":"Perceived Traits of Intelligent Personal Assistants (IPAS) on Social Commerce Intention and Acceptance by Incorporating the Personality Traits: A Research Model","authors":"Chang Liu","doi":"10.56734/ijbms.v5n5a1","DOIUrl":"https://doi.org/10.56734/ijbms.v5n5a1","url":null,"abstract":"AI plays a significant role in social commerce. To foster the acceptance of AI technologies for social commerce, it is important to understand people's use of IPAs. This paper proposes a research model on the perceived traits of IPAs in relation to social commerce intention and acceptance by incorporating personality traits. The paper suggests that perceived competence, perceived intelligence, perceived playfulness, and perceived trustworthiness are the major constructs used to measure perceived IPA traits. Furthermore, the paper concludes that personality traits such as openness, conscientiousness, extraversion, agreeableness, and neuroticism moderate the relationship between perceived IPA traits and social commerce intention. Research hypotheses, research methodology, and research instruments are also presented in this ongoing research paper.","PeriodicalId":229996,"journal":{"name":"International Journal of Business & Management Studies","volume":"227 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141013012","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The COVID-19 pandemic has significantly transformed the educational landscape, with students, educators, and institutions adapting to new challenges and opportunities. As students navigate the academic terrain reshaped by the pandemic, they are in pursuit of educational journeys that blend hands-on, practical skills alongside foundational aspects of traditional academia, highlighting a shift towards more meaningful and applicable learning experiences. Entrepreneurship has emerged as a key area of interest, yet a gap exists regarding whether smaller liberal arts institutions can compete in the higher education landscape and make an impact by infusing targeted entrepreneurial projects into the curriculum, focusing on the skills acquired. Through qualitative analysis of end-of-term reflections and depth interviews with an undergraduate population engaged in entrepreneurial educational experiences and projects, using a tripart Entrepreneurial Skills (ES) model as a reference framework, themes emerged that can help form a better understanding of how students gain proficiency and compete in a global and digital world through entrepreneurial initiatives in higher education, including the ability to be open to novelty, to create solutions to emerging problems, and to communicate effectively.
{"title":"Empowering Students Through Entrepreneurship: Assessing Skill Acquisition in Targeted Project-Based Learning","authors":"Jennifer K. Bonoff","doi":"10.56734/ijbms.v5n5a4","DOIUrl":"https://doi.org/10.56734/ijbms.v5n5a4","url":null,"abstract":"The COVID-19 pandemic has significantly transformed the educational landscape, with students, educators, and institutions adapting to new challenges and opportunities. As students navigate the academic terrain reshaped by the pandemic, they are in pursuit of educational journeys that blend hands-on, practical skills alongside foundational aspects of traditional academia, highlighting a shift towards more meaningful and applicable learning experiences. Entrepreneurship has emerged as a key area of interest, yet a gap exists regarding whether smaller liberal arts institutions can compete in the higher education landscape and make an impact by infusing targeted entrepreneurial projects into the curriculum, focusing on the skills acquired. Through qualitative analysis of end-of-term reflections and depth interviews with an undergraduate population engaged in entrepreneurial educational experiences and projects, using a tripart Entrepreneurial Skills (ES) model as a reference framework, themes emerged that can help form a better understanding of how students gain proficiency and compete in a global and digital world through entrepreneurial initiatives in higher education, including the ability to be open to novelty, to create solutions to emerging problems, and to communicate effectively.","PeriodicalId":229996,"journal":{"name":"International Journal of Business & Management Studies","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141011673","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Numerous studies have shown that leading hotels of the world take a lead in implementing the latest trends in Information Communication Technologies (ICTs) systems. However, most of the hotels in Zimbabwe are usually reactive with the pace at which they are embracing and using the ICT systems. Hence, the study explores extant literature using the scoping review approach to explain the current technological developments shaping the hotel sub-sector. This research explores the tourism and hospitality industry from a global point of view, highlighting the pros and cons brought about by the hotel industry embracing modern technologies. The following objectives specifically guided the research: to explore level of adoption of new technologies usage in Harare hotels, to establish the merits and hindrances encountered by hoteliers in the adoption of new technologies by Harare hotels. Strategies that can be adopted by hotels in Zimbabwe to enhance the contribution of new technologies have been suggested. Hotels in Zimbabwe are aware of the benefits that are obtained through the adoption of new technologies such as: value creation, improved communication, low cost of production, and improved productivity among others. The findings of the study indicate that there is underutilization of ICT by Harare hotels due many challenges that include: limited investments in ICT applications, expensive ICT infrastructure, lack of expertise and technical know-how in new technologies and software, and limited telecommunications infrastructure. The study came up with the following recommendations to the hoteliers: to be transparent when implementing new technologies, to involve employees, to socialize and capacitate all key stakeholders in order to ensure that they are ready to embrace new technologies. Also the management must give all the necessary support to the employees and equip them with the essential skills.
{"title":"Adoption of Contemporary Technologies Among Hotels in Zimbabwe: A Case of City Hotels in Harare","authors":"Mr Livingstone Mhonda, Mr Martin Chimbuya, Mrs Mugumo Joyce Munangwa, Mr Tawanda Makuyana","doi":"10.56734/ijbms.v5n5a12","DOIUrl":"https://doi.org/10.56734/ijbms.v5n5a12","url":null,"abstract":"Numerous studies have shown that leading hotels of the world take a lead in implementing the latest trends in Information Communication Technologies (ICTs) systems. However, most of the hotels in Zimbabwe are usually reactive with the pace at which they are embracing and using the ICT systems. Hence, the study explores extant literature using the scoping review approach to explain the current technological developments shaping the hotel sub-sector. This research explores the tourism and hospitality industry from a global point of view, highlighting the pros and cons brought about by the hotel industry embracing modern technologies. The following objectives specifically guided the research: to explore level of adoption of new technologies usage in Harare hotels, to establish the merits and hindrances encountered by hoteliers in the adoption of new technologies by Harare hotels. Strategies that can be adopted by hotels in Zimbabwe to enhance the contribution of new technologies have been suggested. Hotels in Zimbabwe are aware of the benefits that are obtained through the adoption of new technologies such as: value creation, improved communication, low cost of production, and improved productivity among others. The findings of the study indicate that there is underutilization of ICT by Harare hotels due many challenges that include: limited investments in ICT applications, expensive ICT infrastructure, lack of expertise and technical know-how in new technologies and software, and limited telecommunications infrastructure. The study came up with the following recommendations to the hoteliers: to be transparent when implementing new technologies, to involve employees, to socialize and capacitate all key stakeholders in order to ensure that they are ready to embrace new technologies. Also the management must give all the necessary support to the employees and equip them with the essential skills.","PeriodicalId":229996,"journal":{"name":"International Journal of Business & Management Studies","volume":"317 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141012316","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Understanding the knowledge-diffusion network can help government and businesses effectively use their investment to stimulate science and technology development. We are interested in the roles that innovators play in the cooperative network and how the structural characteristics of innovator cooperative network affect innovative knowledge diffusion in terms of patent citation frequency. We propose an improved model for innovative knowledge diffusion by incorporating the innovator cooperative network with Jaffe’s double exponential model, which has been verified as effective, to evaluate the relationship between the innovator cooperative network and innovative knowledge diffusion. We conduct empirical analysis with the proposed model using patent data from the Derwent database, and discover a positive correlation between the innovator cooperative network and innovative knowledge diffusion. Our results also reveal several interesting patterns of innovative knowledge diffusion in the field of nanostructures. We also discuss the practical implications in knowledge management that analyzing patents, as a form of innovative knowledge, can unveil knowledge diffusion patterns and urge organizations to learn the technology development trend and advance their technology progress.
{"title":"Diffusion of Innovative Knowledge: A Perspective from Innovator Cooperative Network","authors":"Shan Jiang, Jun Wang, Ou Liu","doi":"10.56734/ijbms.v5n5a9","DOIUrl":"https://doi.org/10.56734/ijbms.v5n5a9","url":null,"abstract":"Understanding the knowledge-diffusion network can help government and businesses effectively use their investment to stimulate science and technology development. We are interested in the roles that innovators play in the cooperative network and how the structural characteristics of innovator cooperative network affect innovative knowledge diffusion in terms of patent citation frequency. We propose an improved model for innovative knowledge diffusion by incorporating the innovator cooperative network with Jaffe’s double exponential model, which has been verified as effective, to evaluate the relationship between the innovator cooperative network and innovative knowledge diffusion. We conduct empirical analysis with the proposed model using patent data from the Derwent database, and discover a positive correlation between the innovator cooperative network and innovative knowledge diffusion. Our results also reveal several interesting patterns of innovative knowledge diffusion in the field of nanostructures. We also discuss the practical implications in knowledge management that analyzing patents, as a form of innovative knowledge, can unveil knowledge diffusion patterns and urge organizations to learn the technology development trend and advance their technology progress.","PeriodicalId":229996,"journal":{"name":"International Journal of Business & Management Studies","volume":"54 S5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141011652","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The growth of the consumer economy in the last century has led to several significant issues that endanger human life. Overexploitation of nature and soils, the use of pesticides and growth stimulants have had a negative impact on the environment and water resources. The current situation has necessitated that societies worldwide adopt new production approaches to immediately halt soil degradation and improve water quality. One production approach that aims to protect public health and the environment is sustainable production. Sustainable production is an ecological management system that promotes biodiversity, biological cycles, and soil biological activity. The farming system is based on minimal use of off-farm inputs and management practices that restore, maintain or enhance ecological harmony. The aim of this study is to explain the importance of sustainable products and production, to address the problems and suggestions encountered in the marketing of sustainable products in Turkey, and to propose solutions.
{"title":"Problems Encountered in Marketing Sustainable Products and Suggested Solutions in Turkey","authors":"Ebru Erdoğan","doi":"10.56734/ijbms.v5n5a7","DOIUrl":"https://doi.org/10.56734/ijbms.v5n5a7","url":null,"abstract":"The growth of the consumer economy in the last century has led to several significant issues that endanger human life. Overexploitation of nature and soils, the use of pesticides and growth stimulants have had a negative impact on the environment and water resources. The current situation has necessitated that societies worldwide adopt new production approaches to immediately halt soil degradation and improve water quality. One production approach that aims to protect public health and the environment is sustainable production. Sustainable production is an ecological management system that promotes biodiversity, biological cycles, and soil biological activity. The farming system is based on minimal use of off-farm inputs and management practices that restore, maintain or enhance ecological harmony. The aim of this study is to explain the importance of sustainable products and production, to address the problems and suggestions encountered in the marketing of sustainable products in Turkey, and to propose solutions.","PeriodicalId":229996,"journal":{"name":"International Journal of Business & Management Studies","volume":"49 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141011539","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Carol Trivedi, Christine M. Witt, Fariba Aminalroayae
The dynamic business landscape demands supply chain professionals with Agile project management skills. This study introduces a novel course project simulating a new product launch for a Fortune 500 company. We designed a theoretical multi-phase student team-based Agile project as part of an undergraduate Supply Chain Management course. This article describes implementing a project where teams are guided through the "Agile Way" using scaffolding of the Scrum framework. The project is designed using team-based learning of Agile methodologies. Agile methodologies often emphasize collaboration and open communication, which can foster psychological safety in teams. Using Agile frameworks and the designed templates, student teams work through theoretical Agile product innovation phases for a Fortune 500 company throughout the semester. Students simulate a product launch and apply Agile practices. A validated Agile survey assessed student learning outcomes across two semesters. Statistical analysis revealed a significant positive impact of using Agile templates on student understanding of Agile practices, team collaboration, and continuous improvement. This project offers a practical and adaptable framework and provides insights into using Agile management in the classroom. This study contributes to understanding student learning processes and outcomes using Agile project management and outlines teaching methods for a Supply Chain Management class that successfully implements Agile management projects.
{"title":"Product Innovation Using Agile Practices in Supply Chain Management Curriculum","authors":"Carol Trivedi, Christine M. Witt, Fariba Aminalroayae","doi":"10.56734/ijbms.v5n5a6","DOIUrl":"https://doi.org/10.56734/ijbms.v5n5a6","url":null,"abstract":"The dynamic business landscape demands supply chain professionals with Agile project management skills. This study introduces a novel course project simulating a new product launch for a Fortune 500 company. We designed a theoretical multi-phase student team-based Agile project as part of an undergraduate Supply Chain Management course. This article describes implementing a project where teams are guided through the \"Agile Way\" using scaffolding of the Scrum framework. The project is designed using team-based learning of Agile methodologies. Agile methodologies often emphasize collaboration and open communication, which can foster psychological safety in teams. Using Agile frameworks and the designed templates, student teams work through theoretical Agile product innovation phases for a Fortune 500 company throughout the semester. Students simulate a product launch and apply Agile practices. A validated Agile survey assessed student learning outcomes across two semesters. Statistical analysis revealed a significant positive impact of using Agile templates on student understanding of Agile practices, team collaboration, and continuous improvement. This project offers a practical and adaptable framework and provides insights into using Agile management in the classroom. This study contributes to understanding student learning processes and outcomes using Agile project management and outlines teaching methods for a Supply Chain Management class that successfully implements Agile management projects.","PeriodicalId":229996,"journal":{"name":"International Journal of Business & Management Studies","volume":"225 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141012711","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study investigates the impact of promotional offers on consumer perceptions of brand personality and their subsequent behavioral intentions. Research employs a between-subjects design with two conditions: exposure to an advertisement with a promotional offer versus no offer. The results reveal that promotional offers significantly affect perceptions of several brand personality traits, notably reducing the perception of traits such as 'spirited', 'outdoorsy', and 'upper class'. Moreover, the study examines how individual differences in consumer price sensitivity and brand affinity moderate these effects, indicating that the impact of promotional offers varies across different consumer segments. Mediation analyses further demonstrate that the perceived changes in brand personality traits due to promotional offers significantly mediate the relationship between advertising conditions and consumer responses, such as willingness to pay a premium and likelihood of visiting the brand's retail outlets. These findings suggest that promotional offers can alter consumer perceptions of brand personality. This study provides essential insights for marketers on how promotional strategies can be optimized to influence consumer attitudes and behaviors effectively, offering a nuanced understanding of the interplay between promotional offers, brand personality perception, and consumer behavior.
{"title":"Promotion Hurts Brand Personality and Consumer Responses","authors":"Gedas Kučinskas","doi":"10.56734/ijbms.v5n5a10","DOIUrl":"https://doi.org/10.56734/ijbms.v5n5a10","url":null,"abstract":"This study investigates the impact of promotional offers on consumer perceptions of brand personality and their subsequent behavioral intentions. Research employs a between-subjects design with two conditions: exposure to an advertisement with a promotional offer versus no offer. The results reveal that promotional offers significantly affect perceptions of several brand personality traits, notably reducing the perception of traits such as 'spirited', 'outdoorsy', and 'upper class'. Moreover, the study examines how individual differences in consumer price sensitivity and brand affinity moderate these effects, indicating that the impact of promotional offers varies across different consumer segments. Mediation analyses further demonstrate that the perceived changes in brand personality traits due to promotional offers significantly mediate the relationship between advertising conditions and consumer responses, such as willingness to pay a premium and likelihood of visiting the brand's retail outlets. These findings suggest that promotional offers can alter consumer perceptions of brand personality. This study provides essential insights for marketers on how promotional strategies can be optimized to influence consumer attitudes and behaviors effectively, offering a nuanced understanding of the interplay between promotional offers, brand personality perception, and consumer behavior.","PeriodicalId":229996,"journal":{"name":"International Journal of Business & Management Studies","volume":"327 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141011876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The successful implementation of a digital workplace involves integrating information technology throughout all aspects of the organisation. The resulting changes are significant and wide-ranging, affecting the overall work environment. Numerous experts emphasize the importance of technology in establishing a digital workplace. However, it is important to acknowledge that digital transformation within the workplace presents its own set of challenges. As such, this study aims to identify the limitations associated with embracing a digital workplace and explore the various factors that impact the efficiency of employee digitalisation. In doing this an integrative review to explore the factors that constrain, and influence workplace digitalisation was employed. To do this, relevant studies were searched through reputable search engines such as Scopus, EBSCO, IEEE, Science Direct, Google Scholar, and Bing. In addition, a range of online resources which proved to be reliable sources of information on workplace digitalisation and the constraints and enablement therein were used. Furthermore, reputable journal articles, government reports, and biographies were also used with specific keywords to identify both primary and secondary sources of data. The research results indicate that the lack of accuracy, reliability, trustworthiness, and productive collaboration between humans and artificial intelligence technologies in the context of digitalizing the workplace poses a substantial obstacle to their acceptance, implementation, and successful integration. However, it revealed that adaptability human asset capability employee motivation, and well-defined digitalisation strategy are critical in the effective implementation of workplace digitalisation. The study facilitates an in-depth analysis of the existing constraints and strategies for workplace digitalisation. The aim is to offer valuable recommendations to managers and practitioners on the successful implementation of workplace digitalisation. This study is a novel attempt that aims to explore the challenges and barriers that impede the successful utilisation of the human resource management process of workplace digitalisation.
{"title":"Constraints and Enablement of Workplace Digitalisation: An Integrative Review","authors":"Samuel Bangura, Melanie Elisabeth Lourens","doi":"10.56734/ijbms.v5n5a11","DOIUrl":"https://doi.org/10.56734/ijbms.v5n5a11","url":null,"abstract":"The successful implementation of a digital workplace involves integrating information technology throughout all aspects of the organisation. The resulting changes are significant and wide-ranging, affecting the overall work environment. Numerous experts emphasize the importance of technology in establishing a digital workplace. However, it is important to acknowledge that digital transformation within the workplace presents its own set of challenges. As such, this study aims to identify the limitations associated with embracing a digital workplace and explore the various factors that impact the efficiency of employee digitalisation. In doing this an integrative review to explore the factors that constrain, and influence workplace digitalisation was employed. To do this, relevant studies were searched through reputable search engines such as Scopus, EBSCO, IEEE, Science Direct, Google Scholar, and Bing. In addition, a range of online resources which proved to be reliable sources of information on workplace digitalisation and the constraints and enablement therein were used. Furthermore, reputable journal articles, government reports, and biographies were also used with specific keywords to identify both primary and secondary sources of data. The research results indicate that the lack of accuracy, reliability, trustworthiness, and productive collaboration between humans and artificial intelligence technologies in the context of digitalizing the workplace poses a substantial obstacle to their acceptance, implementation, and successful integration. However, it revealed that adaptability human asset capability employee motivation, and well-defined digitalisation strategy are critical in the effective implementation of workplace digitalisation. The study facilitates an in-depth analysis of the existing constraints and strategies for workplace digitalisation. The aim is to offer valuable recommendations to managers and practitioners on the successful implementation of workplace digitalisation. This study is a novel attempt that aims to explore the challenges and barriers that impede the successful utilisation of the human resource management process of workplace digitalisation.","PeriodicalId":229996,"journal":{"name":"International Journal of Business & Management Studies","volume":"281 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141012469","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
I- Cheng Lin, Pei- Yu Yu, Chi- Yang Yao, Yan- Yan Luoa
This study bridges a notable gap in the earnings management literature by incorporating R&D expenses into a novel research model. It categorizes earnings management into two types: predictive and opportunistic. This research explores the intricate relationship among earnings management, compensation structures, and firm performance—a triad of persistent concern to regulators, practitioners, and academics alike. Our findings reveal that in Taiwan, an emerging market, corporate governance mechanisms like compensation policies significantly influence executive behavior and overall firm performance. Specifically, we demonstrate that enhancing executive compensation can improve firm outcomes by encouraging executives to engage in predictive earnings management.
{"title":"Strategic Compensation and Firm Performance: The Mediating Role of Earnings Management in Taiwan","authors":"I- Cheng Lin, Pei- Yu Yu, Chi- Yang Yao, Yan- Yan Luoa","doi":"10.56734/ijbms.v5n5a8","DOIUrl":"https://doi.org/10.56734/ijbms.v5n5a8","url":null,"abstract":"This study bridges a notable gap in the earnings management literature by incorporating R&D expenses into a novel research model. It categorizes earnings management into two types: predictive and opportunistic. This research explores the intricate relationship among earnings management, compensation structures, and firm performance—a triad of persistent concern to regulators, practitioners, and academics alike. Our findings reveal that in Taiwan, an emerging market, corporate governance mechanisms like compensation policies significantly influence executive behavior and overall firm performance. Specifically, we demonstrate that enhancing executive compensation can improve firm outcomes by encouraging executives to engage in predictive earnings management.","PeriodicalId":229996,"journal":{"name":"International Journal of Business & Management Studies","volume":"330 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141012181","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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