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Towards a Framework of Students Co-Creation Behaviour in Higher Education Institutions 构建高校学生共创行为的框架
IF 1.4 Q3 BUSINESS, FINANCE Pub Date : 2020-08-18 DOI: 10.1504/ijmfa.2020.10030995
D. Magni, A. Pezzi, D. Vrontis
The aim of this paper is to identify a matrix framework of students' value co-creation in higher education through the development of an innovative model that is able to understand the role of technology in facilitating students' co-creation behaviour. This study presents a systematic literature review methodology in order to analyse the phenomenon of co-creation in higher education institutions. The paper explores the drivers of students' involvement and identifies two different categories that are able to activate the students' co-creation behaviour: community involvement and exploitation of interactive technology. The resulting framework is useful to broaden the literature on value co-creation and can be used to guide practitioners on administration in higher education. The research presents both contributions to the conceptualisation of the student co-creation behaviour as a double construct and changes in the university co-creation scenario.
本文的目的是通过开发一种创新模式来确定学生在高等教育中共同创造价值的矩阵框架,该模式能够理解技术在促进学生共同创造行为中的作用。本研究采用系统的文献综述方法来分析高等教育机构中的共同创造现象。本文探讨了学生参与的驱动因素,并确定了能够激活学生共同创造行为的两个不同类别:社区参与和互动技术的利用。由此产生的框架有助于拓宽关于价值共创的文献,并可用于指导高等教育中的管理从业者。该研究既有助于将学生共同创造行为概念化为双重结构,也有助于大学共同创造场景的变化。
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引用次数: 11
Wine tourism as a non-core business strategy for small wineries 葡萄酒旅游作为小型酒庄的非核心经营策略
IF 1.4 Q3 BUSINESS, FINANCE Pub Date : 2020-08-18 DOI: 10.1504/IJMFA.2020.109136
G. Festa, M. T. Cuomo, Pantea Foroudi, Gerardino Metallo
In recent years, wineries have been implementing increasingly more wine tourism activities as complementary or supplementary services to enhance their wine products. This paper adopts an inductive research paradigm based on grounded investigation; more specifically, this paper begins with a case study and expands to involve further similar evidence. The findings of this study show that, for wineries, wine tourism represents a fundamental opportunity for communication (institutional and commercial), distribution (as a form of direct channel), and growth (to include tasting, catering, hospitality, and so on). Most importantly, for both scholars and managers, the results of the research highlight that wine tourism can become the main source of the business value, especially in the case of small wineries (an example of which is examined in the case study under analysis). In these situations, however, wine production still characterises the business because, otherwise, there can be no wine tourism, but wine production is not realistically critical to the business in terms of survival, competitiveness, and development.
近年来,酒庄越来越多地开展葡萄酒旅游活动,作为葡萄酒产品的补充或补充服务。本文采用基于实地调查的归纳研究范式;更具体地说,本文从一个案例研究开始,并扩展到进一步的类似证据。本研究的结果表明,对于酒庄来说,葡萄酒旅游代表了沟通(机构和商业)、分销(作为直接渠道的一种形式)和增长(包括品尝、餐饮、招待等)的基本机会。最重要的是,对于学者和管理者来说,研究结果都强调了葡萄酒旅游可以成为商业价值的主要来源,特别是在小型酿酒厂的情况下(在分析的案例研究中检查了一个例子)。然而,在这些情况下,葡萄酒生产仍然是企业的特征,因为否则就不可能有葡萄酒旅游,但从生存、竞争力和发展的角度来看,葡萄酒生产对企业并不是现实的关键。
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引用次数: 4
Corporate governance in India and some selected Gulf countries 印度和一些选定的海湾国家的公司治理
IF 1.4 Q3 BUSINESS, FINANCE Pub Date : 2020-08-18 DOI: 10.1504/ijmfa.2020.10031417
Faozi A. Almaqtari, Mohd Shamim, Hamood Mohd. Al-Hattami, Saleem Ahmed Aqlan
The present study highlights corporate governance practices in India and GCC countries. More importantly, this study discusses corporate governance codes in India and GCC countries in a comparative manner to compare these countries based on their corporate governance codes. The current study has potential implications for stock markets, policymakers and academicians in the GCC and India. The study focuses on the regulatory mechanisms of corporate governance that have to be implemented by listed firms in India and GCC countries. Some companies still have some deviations from the requirements of corporate governance regulations. Accordingly, regulators and policymakers could give more consideration for compliance and disclosure with these codes. This study brings reflective insights related to corporate governance mechanisms particularly, from developing countries context, i.e., GCC member states, and India. The present study adds to the existing stock of knowledge by highlighting the regulatory requirements of corporate governance codes in India and some GCC countries after the amendments of corporate governance codes in these countries.
本研究重点介绍了印度和海湾合作委员会国家的公司治理实践。更重要的是,本研究以比较的方式讨论了印度和海湾合作委员会国家的公司治理代码,以比较这些国家的公司治理代码。目前的研究对海湾合作委员会和印度的股票市场、政策制定者和学者都有潜在的影响。本研究的重点是印度和海湾合作委员会国家上市公司必须实施的公司治理监管机制。部分公司与公司治理法规的要求存在一定偏差。因此,监管机构和政策制定者可以更多地考虑遵守和披露这些准则。本研究带来了与公司治理机制相关的反思性见解,特别是来自发展中国家的背景,即海湾合作委员会成员国和印度。本研究通过强调在印度和一些海湾合作委员会国家修改公司治理守则后对这些国家公司治理守则的监管要求,增加了现有的知识储备。
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引用次数: 16
Strategy and capital budgeting techniques: the moderating role of entrepreneurial structure 战略和资本预算技术:创业结构的调节作用
IF 1.4 Q3 BUSINESS, FINANCE Pub Date : 2020-04-27 DOI: 10.1504/ijmfa.2020.10028998
Zahida Sarwary
This study explores how Miles and Snow's (1978) typology of strategy relates to a firm's choice of capital budgeting techniques (CBT) when the firm operates in a competitive market. Furthermore, it explores how this relationship is contingent on entrepreneurial structure. The study is based on data from 62 small and medium-sized enterprises (SMEs) operating on First North. The empirical data was collected using a survey and secondary data from annual reports and analysed with content analysis. The results show that an analyser strategy is positively related to the choice of sophisticated CBT, and a defender strategy is positively related to the choice of non-sophisticated CBT. Moreover, entrepreneurial structure positively moderates the relationship between prospector strategy and the choice of non-sophisticated CBT. The study also provides practical insights on how to align strategy, CBT, and structure among SMEs operating on competitive markets.
本研究探讨了Miles and Snow(1978)的战略类型与企业在竞争市场中运营时对资本预算技术(CBT)的选择之间的关系。此外,它还探讨了这种关系是如何取决于创业结构的。该研究基于在First North运营的62家中小型企业的数据。实证数据是通过调查和年度报告中的二次数据收集的,并通过内容分析进行分析。结果表明,分析策略与复杂CBT的选择呈正相关,防御策略与非复杂CBT选择呈正相关。此外,创业结构正向调节探矿者战略与非复杂CBT选择之间的关系。该研究还就如何在竞争激烈的市场上运作的中小企业中调整战略、CBT和结构提供了实用的见解。
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引用次数: 1
The determinants of XBRL adoption: a meta-analysis 采用XBRL的决定因素:一项元分析
IF 1.4 Q3 BUSINESS, FINANCE Pub Date : 2020-04-27 DOI: 10.1504/ijmfa.2020.10028994
Mohssen El Ansary, Mourad Oubrich, Beatrice Orlando, Fabio Fiano
eXtensible Business Reporting Language (XBRL) is a new technology revolutionising the world of business information. Past studies attempt explaining what are the factors, such as drivers and inhibitors, able to exert influence over the adoption of this technology. To date, findings seem contrasting. This fragmented panorama provides the opportunity to current study, which purpose is to provide a fine-tuned meta-analysis of determinants of XBRL adoption, by cross-checking the results of 18 prior contributions. Originally, we group determinants of XBRL adoption into three main species of factors: the perceived usability related to the technical dimension (perceived ease-of-use and perceived usefulness - technology acceptance model). The second dimension includes environmental factors (normative pressure). The third dimension is formed by the organisational aspect, composed by the managerial attitude and organisational expertise. The output of this study is an original conceptual framework that we will test in the Moroccan context.
可扩展商业报告语言(XBRL)是一种新技术,它彻底改变了商业信息的世界。过去的研究试图解释哪些因素,如驱动因素和抑制剂,能够对这项技术的采用产生影响。迄今为止,研究结果似乎形成了鲜明对比。这一支离破碎的全景图为当前的研究提供了机会,其目的是通过交叉检查18项先前贡献的结果,对XBRL采用的决定因素进行微调的荟萃分析。最初,我们将XBRL采用的决定因素分为三类主要因素:与技术维度相关的感知可用性(感知易用性和感知有用性-技术接受模型)。第二个维度包括环境因素(规范压力)。第三个维度由组织方面形成,由管理态度和组织专业知识组成。这项研究的成果是一个原始的概念框架,我们将在摩洛哥的背景下进行测试。
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引用次数: 7
Investor sentiment, stock price, and audit quality 投资者情绪、股票价格和审计质量
IF 1.4 Q3 BUSINESS, FINANCE Pub Date : 2020-04-27 DOI: 10.1504/ijmfa.2020.10028996
Hossein Jokar, Vahid Daneshi
Numerous studies have investigated the effect of audit quality on investors' decisions in the stock market, but the direction of most of these studies has focused solely on the rationality principle of economic factors and the documentation of the relationship between audit quality and stock price. They have rarely investigated the role of independent auditing on the emotional behaviours of investors in the stock market; hence, the main objective of this research is to investigate the moderating effect of audit quality on the relationship between investor sentiment and stock price. The results show that the auditor reports and the auditor specialisation in the industry strengthened the investors' trust in the accounting information and affected the investor sentiment in-stock pricing; however, the auditor size and the auditor tenure did not have a moderating effect and did not affect the relationship between investor sentiment and stock price.
众多研究探讨了审计质量对股票市场投资者决策的影响,但这些研究的方向大多集中在经济因素的合理性原则和审计质量与股票价格关系的文献研究上。他们很少调查独立审计对股市投资者情绪行为的影响;因此,本研究的主要目的是探讨审计质量对投资者情绪与股价关系的调节作用。结果表明,审计师报告和审计师的行业专业化增强了投资者对会计信息的信任,并影响了股票定价中的投资者情绪;然而,审计师规模和审计师任期不存在调节效应,也不影响投资者情绪与股价的关系。
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引用次数: 2
Conceptualisation of customer experience: the case of mobile telecoms services in Morocco 客户体验的概念化:摩洛哥移动电信服务的案例
IF 1.4 Q3 BUSINESS, FINANCE Pub Date : 2020-04-27 DOI: 10.1504/ijmfa.2020.10029003
Ikrame Belabbes, Mourad Oubrich, Fabio Fiano, Beatrice Orlando, D. Vrontis
The mobile telecommunications industry in Morocco has undergone rapid evolution supported by globalisation and liberalisation. Mobile operators have embraced customer experience as a way to achieve sustainable competitive advantages. The purpose of this paper is to identify and analyse the drivers of customer experience as described by users in their own words. Our study explores a new conceptual approach for customer experience based on a literature review aiming to define the concept, identify the relevant dimensions and give insight into the most common methods of measurement. The research design consists of a qualitative study based on interviews and discussion with experts and practitioners and supported by focus groups conducted within mobile telecoms services' users in Morocco. The findings suggest that the most relevant determinants of customer experience in the Moroccan mobile telecoms market are the brand image, the pricing, the customer relation, the promotion and the usage tracking.
在全球化和自由化的支持下,摩洛哥的移动电信行业经历了快速的发展。移动运营商已经将客户体验作为实现可持续竞争优势的一种方式。本文的目的是识别和分析用户用自己的话描述的客户体验的驱动因素。我们的研究在文献综述的基础上探索了一种新的客户体验概念方法,旨在定义概念,确定相关维度,并深入了解最常见的测量方法。研究设计包括一项定性研究,该研究基于与专家和从业人员的访谈和讨论,并得到在摩洛哥移动电信服务用户中进行的焦点小组的支持。研究结果表明,在摩洛哥移动电信市场中,最相关的客户体验决定因素是品牌形象、定价、客户关系、促销和使用跟踪。
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引用次数: 4
Sticky behaviour of selling, general, and administrative costs and earnings management practices: an international comparative perspective 粘性行为的销售,一般和行政成本和盈余管理实践:国际比较的视角
IF 1.4 Q3 BUSINESS, FINANCE Pub Date : 2020-01-01 DOI: 10.1504/ijmfa.2020.10034640
D. Balios, N. Eriotis, Vasilios-Christos Naoum, D. Vasiliou
The current study focuses on earnings management as a significant determinant of the sticky cost phenomenon, for explaining both firm-level cost behaviour and cross-country differences in cost behaviour. We combine firm-level incentives to manipulate earnings with country-level differences in earnings management practices to provide a richer understanding of the effects of these practices to cost stickiness. Using a sample of G-7 countries (France, Germany, Italy, Japan, Canada, the UK and the USA) we find that cost stickiness is mitigated in the pervasiveness of earnings management.
当前的研究侧重于盈余管理作为粘性成本现象的重要决定因素,以解释公司层面的成本行为和成本行为的跨国差异。我们将公司层面操纵盈余的动机与国家层面盈余管理实践的差异结合起来,以提供对这些实践对成本粘性影响的更丰富的理解。使用g7国家(法国、德国、意大利、日本、加拿大、英国和美国)的样本,我们发现成本粘性在盈余管理的普及中得到缓解。
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引用次数: 1
Drivers of social capital in enhancing team knowledge sharing and team performance: moderator role of manager's cultural intelligence 社会资本对团队知识共享和团队绩效的驱动:管理者文化智力的调节作用
IF 1.4 Q3 BUSINESS, FINANCE Pub Date : 2020-01-01 DOI: 10.1504/ijmfa.2020.10034653
Asha Thomas, Valentina Cillo, V. Caggiano, D. Vrontis
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引用次数: 8
Impact of accrual reversals on corporate performance: evidence from emerging economy 权责发生逆转对企业绩效的影响:来自新兴经济体的证据
IF 1.4 Q3 BUSINESS, FINANCE Pub Date : 2020-01-01 DOI: 10.1504/ijmfa.2020.10034656
Muhammad T. Khan, N. Saif, Q. Al-Jabri, H. Rahman
This study examines the impact of accrual reversal on corporate performance. This study constructs a balanced panel data from the data for the period of 2009-2018. This study used a multivariate econometric model for examining the predictive power of accrual reversals on forecasting the firm performance. The study used the OLS estimation technique as the estimation model. Nevertheless, the relevant test results from random and fixed effect tests were opted using likelihood and Hausman test. The findings of the study revealed that accrual reversals have a significant positive effect on the company's earnings, which is considered beneficial for company growth in the emerging economy. The results help the stakeholders, managers, and investors in fully understanding the effect of accruals on firm performance and predicting the future performance of a firm. However, listed firms must increase the total accruals reversal to attract investment and enhance performance.
本研究探讨权责发生制反转对企业绩效的影响。本研究利用2009-2018年的数据构建了一个平衡的面板数据。本研究采用多元计量模型检验权责发生反转对企业绩效的预测能力。本研究采用OLS估计技术作为估计模型。然而,随机检验和固定效应检验的相关检验结果采用似然和Hausman检验。研究结果表明,权责发生逆转对公司收益有显著的正向影响,这被认为有利于公司在新兴经济体中的增长。研究结果有助于利益相关者、管理者和投资者充分理解应计利润对企业绩效的影响,并预测企业的未来绩效。但是,上市公司必须加大应计利润的反转,以吸引投资,提高业绩。
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引用次数: 1
期刊
International Journal of Managerial and Financial Accounting
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