The changing returns on IT investment

2020 ◽  
Vol 120 (11) ◽  
pp. 2025-2039
Author(s):  
Jing Fang ◽  
Xiaowei Liu ◽  
Wen Guang Qu
Keyword(s):  
Panel Data ◽  
Economic Analysis ◽  
Design Methodology ◽  
It Investment ◽  
Content Type ◽  
The Us ◽  
New Perspective ◽  
The Impact ◽  
Over Time ◽  
It Productivity

PurposePrior IT productivity research usually assumes constant returns on IT investment. This study suggests that the impact of IT investment on productivity may not be constant but may change with the IT investment scale and over time. Specifically, we divide IT investment into commercial IT and in-house IT and investigate their changing impacts on industry labor productivity.Design/methodology/approachA model of the productivity impacts of commercial IT and in-house IT with changing effects of scale and over time is developed and empirically tested based on industry-level panel data from the US. Bureau of Economic Analysis (BEA).FindingsThe returns on commercial IT investment increase with scale but decrease over time, while the returns on in-house IT increase over time.Originality/valueThis study provides a new perspective for IT productivity research by investigating the changing productivity impacts of IT investment. It also suggests that commercial IT and in-house IT should be distinguished, as they have different impacts on productivity.

The dynamics of regional and global expansion

2015 ◽  
Vol 23 (4) ◽  
pp. 306-327 ◽  
Author(s):  
Christian Geisler Asmussen ◽  
Bo Bernhard Nielsen ◽  
Tom Osegowitsch ◽  
Andre Sammartino
Keyword(s):  
Design Methodology ◽  
Global Market ◽  
Market Penetration ◽  
Content Type ◽  
Global Expansion ◽  
Rates Of Change ◽  
Global Space ◽  
The Impact ◽  
The Relationship ◽  
Over Time

Purpose – The purpose of this paper is to model and test the dynamics of home-regional and global penetration by multi-national enterprises (MNEs). Design/methodology/approach – Drawing on international business (IB) theory, the authors model MNEs adjusting their home-regional and global market presence over time. The authors test the resulting hypotheses using sales data from a sample of 220 of the world’s largest MNEs over the period 1995-2005. The authors focus specifically on the relationship between levels of market penetration inside and outside the home region and rates of change in each domain. Findings – The authors demonstrate that MNEs do penetrate both home-regional and global markets, often simultaneously, and that penetration levels often oscillate within an MNE over time. The authors show firms’ rates of regional and global expansion to be affected by their existing regional and global penetration, as well as their interplay. Finally, the authors identify differences in the steady states at which firms stabilize their penetration levels in the home-regional and the global space. The findings broadly confirm the MNE as an interdependent portfolio with important regional demarcations. Originality/value – The authors identify complex interdependencies between home-regional and global penetration and growth, paving the way for further studies of the impact of regions on MNE expansion.

Thirty years of the International Journal of Logistics Management – a retrospective analysis

2020 ◽  
Vol 31 (2) ◽  
pp. 173-208
Author(s):  
Britta Gammelgaard ◽  
Satish Kumar ◽  
Debidutta Pattnaik ◽  
Rohit Joshi
Keyword(s):  
Design Methodology ◽  
Logistics Management ◽  
Publication Trends ◽  
Research Papers ◽  
Coupling Analysis ◽  
Content Type ◽  
The Us ◽  
Scopus Database ◽  
The Impact ◽  
Literature Selection

PurposeInternational Journal of Logistics Management (IJLM) celebrated 30 years of its publication in 2019. This study provides a retrospective overview of the IJLM articles between 1990 and 2019.Design/methodology/approachThe authors applied bibliometrics to study and present a retrospective summary of the publication trends, citations, pattern of authorship, productivity, popularity depicting influence, and the impact of the IJLM, its contributors, their affiliations, and discusses the conceptual layout of IJLM's prolific themes.FindingsWith 23 yearly articles, IJLM contributed 689 specialized research papers on Supply Chain Management (SCM) by 2019. Authorship grew by 42 new contributors adding up to 1,256 unique IJLM authors by 2019. Each of its lead contributors associated with 1.55 other authors to contribute an article in the journal among which 93% are cited at least once. Survey-based research dominated in last 30 years. The h-index of the journal is 73 while its g-index suggests that 133 IJLM articles were cited at least 17,689 times in Scopus. IJLM authors affiliated to the Cranfield University and the US contributed the highest count of articles. Bibliographic coupling analysis groups IJLM articles into eight bibliographic clusters while network analysis exposes the thematic layout of IJLM articles.Research limitations/implicationsThe literature selection is confined to the Scopus database starting from 1990, a year before the inception of the IJLM, thereby limiting its scope.Originality/valueThis study is the first retrospective bibliometric analysis of the IJLM, which is useful for aspiring contributors.

Board gender diversity and US corporate bonds

2019 ◽  
Vol 15 (5) ◽  
pp. 771-791 ◽  
Author(s):  
Renee M. Oyotode-Adebile ◽  
Zubair Ali Raja
Keyword(s):  
Panel Data ◽  
Propensity Score ◽  
Design Methodology ◽  
Gender Diversity ◽  
Data Set ◽  
Content Type ◽  
Gender Diverse ◽  
Board Gender Diversity ◽  
The Impact ◽  
Women Participation

Purpose The purpose of this paper is to examine the impact of board gender diversity on bond terms and bondholders’ returns. Design/methodology/approach The authors perform pooled OLS regression, simultaneous regressions and propensity score matching to a panel data set of bond data for 319 US firms from 2007 to 2014. Findings The authors find that firms with gender-diverse boards have lower yields, higher ratings, larger issue size and shorter maturity. They also find that bondholders require fewer returns from firms with gender-diverse boards. However, the effect is more pronounced when women, constitutes at least 29.67 percent of the board. Originality/value This analysis supplements the findings that board gender diversity is essential for bondholders. It shows that bondholders should look at board gender diversity as a criterion to invest because bonds issued by firms with gender-diverse board have less risk. For practitioners, this study shows that more women participation on boards leads to a reduction in borrowing costs.

Organizational culture: does it influence the way a company deals with CSR?

2019 ◽  
Vol 33 (2) ◽  
pp. 1-3
Author(s):  
Sandra Castro-González ◽  
Belén Bande
Keyword(s):  
Design Methodology ◽  
Added Value ◽  
Human Resource Managers ◽  
Content Type ◽  
Resource Managers ◽  
New Perspective ◽  
Corporate Social ◽  
The Impact ◽  
A Company ◽  
Do So

PurposeThis paper aims to show how managers model culture for employees to promote corporate social responsibility (CSR) practices.Design/methodology/approachThe proposal begins by highlighting the importance of culture for CSR implementation and then explains the impact of culture on employees.FindingsCurrently, many companies carry out activities under the CSR umbrella, but they may do so without considering whether their company’s context is ideal for such initiatives. They may also not consider the types of employees composing the workforce or their disposition toward CSR. In these circumstances, organizations may miss out on the added value of CSR practices.Originality/valueThe important influence of CSR practices on employees’ attitudes and behaviors at work requires organizations to implement these types of actions. Therefore, the contextual factors that are most likely to aid in developing and maintaining these practices must be acknowledged. This paper seeks to offer a new perspective to managers and human resource managers regarding the implementation of CSR activities.

Expected corruption and business formation

2014 ◽  
Vol 3 (2) ◽  
pp. 292-305
Author(s):  
Noel Campbell ◽  
Adriana S. Cordis
Keyword(s):  
Standard Model ◽  
Design Methodology ◽  
Entrepreneurial Activity ◽  
Content Type ◽  
The Us ◽  
New Business ◽  
Public Corruption ◽  
The Usa ◽  
The Impact ◽  
Business Venturing

Purpose – The purpose of this paper is to investigate whether public corruption influences entrepreneurial activity in the USA. Because the true underlying level of corruption is inherently unobservable, it cannot be factored into business venturing decisions. The authors hypothesize, therefore, that new business venturing should be related to the expected corruption level. Design/methodology/approach – The authors follow Cordis (2009) to calculate the expected rate of public corruption given observed levels of public corruption. The authors embed the expected level of corruption in a relatively standard model of business venturing, which the authors estimate using a cross section of the US states covering the period of 1986-2009. Findings – Using a relatively standard model of business venturing that accounts for variation in predicted corruption levels, the authors find that entrepreneurs launch more businesses in states with higher predicted corruption. Originality/value – To the knowledge, no one has previously tested the impact of expected corruption on entrepreneurial activity.

scholarly journals The impact of accounting disturbances on organizational micro-practices in the schools' sector in England

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Stuart Green ◽  
Laurence Ferry
Keyword(s):  
Secondary Schools ◽  
Design Methodology ◽  
Field Studies ◽  
Documentary Evidence ◽  
Structured Interviews ◽  
Content Type ◽  
Behavioural Responses ◽  
Creative Transformation ◽  
The Impact ◽  
Over Time

PurposeThis paper considers the nature and effect of accounting disturbances on organizational micro-practices in three secondary schools in England. A close application of a developed model of Habermasian colonization provides a framing for both the ways in which accounting is implicated in organizational change and the effect of accounting disturbances on organizational micro-practices.Design/methodology/approachQualitative field studies at three secondary schools were used to gather empirical detail in the form of interview data and documentary evidence. A total of 24 semi-structured interviews were conducted with teachers and bursars.FindingsAccounting disturbances that were constitutive-transactional in nature had the greatest influence on organizational micro-practices. Behavioural responses to accounting disturbances can be organizationally ambiguous, subtle and subject to change over time.Research limitations/implicationsMore field studies are needed, and there is scope to develop a longitudinal perspective to better understand the impact of accounting disturbances over time.Originality/valueBy framing the processes of accounting change using a developed model of Habermasian colonization, contributions are provided by illuminating aspects of both the processes of accounting colonization and the impact of accounting on organizational micro-practices. The findings also add to prior appreciations of reciprocal colonization, creative transformation of accounting disturbances and how accounting can be enabling.

The persistence of accountant beancounter images in popular culture

2020 ◽  
Vol 33 (6) ◽  
pp. 1395-1422
Author(s):  
Mark Christensen ◽  
Sébastien Rocher
Keyword(s):  
Popular Culture ◽  
Design Methodology ◽  
Belief Systems ◽  
French Language ◽  
Content Type ◽  
Long Period ◽  
The Everyday ◽  
Artistic Freedom ◽  
The Impact ◽  
Over Time

PurposeIn analysing the beancounter image's trajectory, from its birth to its persistence, in European French language comics between 1945 and 2016, this paper explores why artists continue beancounter image usage in popular culture.Design/methodology/approachBeancounter characters have been studied in an application of Iconology (Panofsky, 1955) in order to unravel how individuals make sense of cultural artefacts and how, in turn, the visuals shape cultural belief systems at a given time.FindingsThis study reveals that comics artists usage of the beancounter image results from their critical reactions to management and capitalism whilst at other times the usage is an indication of authenticity. Motivation for the usage is not constant over time nor is the impact of the beancounter image. Both appear dependant of the level of artistic freedom experienced by the artist.Research limitations/implicationsBased on a single media (comics) with a unique characters (European French language) this study deepens exploration of the ways in which accounting becomes entwined with the everyday and implies that further research is needed.Originality/valueExtends the work of Smith and Jacobs (2011) and Jacobs and Evans (2012) by focusing on a genre of popular culture over a long period, and by adopting a critical viewpoint. Also expands the possible applications of Panofsky's (1955) Iconology in accounting studies.

How the peer-to-peer market for tourist accommodation has responded to COVID-19

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Beatriz Benítez-Aurioles
Keyword(s):  
Panel Data ◽  
Fixed Effects ◽  
Design Methodology ◽  
Peer To Peer ◽  
Content Type ◽  
Public Managers ◽  
Before And After ◽  
Tourist Accommodation ◽  
The Impact ◽  
Practical Implications

Purpose This study aims to analyze the COVID-19 pandemic’s impact on the peer-to-peer (p2p) market for tourist accommodation. Design/methodology/approach Using monthly panel data from Airbnb listings in 22 cities worldwide, the authors run a differences-in-differences analysis comparing the period of February–October 2020 to the previous year. Findings Besides a decline in accommodation supply, the pandemic made prices and demand fall in all cities significantly, after controlling for room characteristics, host traits, booking policies and individual fixed effects. There is also evidence of an alteration of the influence on prices of certain variables such as superhost and instant booking. Research limitations/implications The main limitations are related to the reference spatial and temporal environment. Besides, the samples are limited to listings that stayed before and after the pandemic; therefore, it is possible that the real effect on review growth and/or prices is actually more negative. Practical implications The analysis performed shows a scenario that represents an opportunity for public managers to test more imaginative regulations that overcome the limitations of those implemented so far. Likewise, hosts who aspire to make their accommodations profitable must adapt to the conditions imposed by the economic environment of the cities in which they operate. Originality/value This is the first study to econometrically estimate the impact of COVID-19 on prices in the p2p market for tourist accommodation in a set of cities worldwide.

m-WOM in a brand’s Facebook fan page

2017 ◽  
Vol 41 (7) ◽  
pp. 936-953 ◽  
Author(s):  
Silvia Sanz-Blas ◽  
Enrique Bigné ◽  
Daniela Buzova
Keyword(s):  
Design Methodology ◽  
Positive Influence ◽  
Active Participation ◽  
Parasocial Interaction ◽  
Content Type ◽  
Equation Modelling ◽  
Key Driver ◽  
New Perspective ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this paper is to analyse the impact of the following variables: brand fan page dependency; parasocial interaction; attitude towards brand fan pages in enhancing users’ participation in Facebook as a mobile social network (m-WOM). Design/methodology/approach An empirical study was carried out by means of online interviews with structured questionnaires. To analyse the data, and estimate the hypothesised relationships in the theoretical model, the partial least squares equation modelling was used. Findings The results of the study indicate that accessing brands’ mobile Facebook fan pages can satisfy the needs of understanding, orientation and play. These needs, in turn, influence users’ attitude, as well as their active and passive participation. Besides, users’ active participation in brands’ fan pages is enhanced by the direct and positive influence of attitude and passive participation. Practical implications This research enables brands to know which aspects to highlight in their communication strategies in order to increase the user’s active participation and generate m-WOM. Brands need to post information which is not only relevant, but also entertaining and visually attractive. Furthermore, they should foster the user-brand interaction to achieve users’ engagement with the brand. Originality/value The contribution of the present research is threefold. First, it offers a new perspective in explaining eWOM participation in mobile settings based on social networks. Second, it is argued that dependency is a key driver in explaining m-WOM. Lastly, integrating parasocial integration in the authors’ model highlights the communication nature of the word-of-mouth process.

Proximities at the aerospace complex of São José dos Campos (Brazil)

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Paulo Roberto Cintra ◽  
Janaina Costa ◽  
André Luiz Sica de Campos
Keyword(s):  
Design Methodology ◽  
Path Dependence ◽  
Technological Development ◽  
Public Institutions ◽  
Content Type ◽  
The Us ◽  
Inventive Activity ◽  
Networks Analysis ◽  
Technical Capacity ◽  
Over Time

Purpose The formation of an aerospace complex in São José dos Campos (SP-Brazil) reflects a process of path dependence, which has favored sectorial technological development and innovation. In this sense, the purpose of this paper is to investigate the pattern of relationships established between Embraer, the Technological Institute of Aeronautics, the National Institute of Space Research (INPE) and the institutes linked to the Aerospace Technical Center (CTA). Design/methodology/approach Using patents as a proxy for inventive activity, the authors carried out social networks analysis based on collaboration maps elaborated considering co-assignees in institutional patents. Findings Over time, Embraer became the main inventor of patentable technologies and a central player in the network of the aerospace complex at São José dos Campos. Research limitations/implications Several public institutions analyzed pertain to the Brazilian Ministry of Defence. Therefore, inventive activity may be confidential, which implies a limitation in the analysis. Originality/value With acquisition of Embraer by the US company Boeing, there could be a loss of the company's technical capacity in product development. The paper argues that the aerospace complex itself might also be impacted, considering that Embraer is the most relevant inventor of patentable knowledge locally in recent decades.

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