Firm exporting and investment in exploratory and exploitative R&D

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yi Ke ◽  
Marios Kafouros ◽  
Haifeng Yan
Keyword(s):  
Organizational Learning ◽  
Design Methodology ◽  
Generalized Least Squares ◽  
Learning Opportunities ◽  
Significant Positive Effect ◽  
Content Type ◽  
Different Types ◽  
D Investment ◽  
Positive Effect ◽  
Practical Implications

Purpose This study aims to investigate how firms’ internationalization activities through exporting influence their organizational learning. Specifically, this study examines how the level of exporting and geographic market scope impact a firm’s exploratory and exploitative R&D investment differently. Design/methodology/approach Using a sample of 7,055 firms in Spain during the period 2006–2011, the study uses regression analysis (generalized least squares random effects) to test various hypotheses. Findings Although exporting improves organizational learning, learning opportunities vary for different aspects of exporting. Specifically, the level of a firm’s exporting has a significant positive effect on its exploitative R&D investment, whereas geographic market scope of a firm increases its exploratory R&D investment. Practical implications The findings can aid in shaping policies and firms’ decisions pertaining to exporting and exploratory and exploitative R&D investment. As the findings indicate that, the determinants of exploratory and exploitative R&D investment are different, managers and policymakers, who aim at a specific type of R&D investment, should understand which exporting strategy they should pursue. Originality/value Prior research suggests that exporting improves organizational learning. This study extends this knowledge by showing that different aspects of exporting, specifically, the level of exporting and geographic market scope, drive different types of organizational learning.

scholarly journals Advantages and potential challenges of data management in e-maintenance

2019 ◽  
Vol 25 (3) ◽  
pp. 378-396 ◽  
Author(s):  
Arian Razmi-Farooji ◽  
Hanna Kropsu-Vehkaperä ◽  
Janne Härkönen ◽  
Harri Haapasalo
Keyword(s):  
Data Management ◽  
Design Methodology ◽  
Management Practices ◽  
Future Research ◽  
Conceptual Approach ◽  
Content Type ◽  
Different Types ◽  
Maintenance Systems ◽  
Industry Leader ◽  
Practical Implications

Purpose The purpose of this paper is twofold: first, to understand data management challenges in e-maintenance systems from a holistically viewpoint through summarizing the earlier scattered research in the field, and second, to present a conceptual approach for addressing these challenges in practice. Design/methodology/approach The study is realized as a combination of a literature review and by the means of analyzing the practices on an industry leader in manufacturing and maintenance services. Findings This research provides a general understanding over data management challenges in e-maintenance and summarizes their associated proposed solutions. In addition, this paper lists and exemplifies different types and sources of data which can be collected in e-maintenance, across different organizational levels. Analyzing the data management practices of an e-maintenance industry leader provides a conceptual approach to address identified challenges in practice. Research limitations/implications Since this paper is based on studying the practices of a single company, it might be limited to generalize the results. Future research topics can focus on each of mentioned data management challenges and also validate the applicability of presented model in other companies and industries. Practical implications Understanding the e-maintenance-related challenges helps maintenance managers and other involved stakeholders in e-maintenance systems to better solve the challenges. Originality/value The so-far literature on e-maintenance has been studied with narrow focus to data and data management in e-maintenance appears as one of the less studied topics in the literature. This research paper contributes to e-maintenance by highlighting the deficiencies of the discussion surrounding the perspectives of data management in e-maintenance by studying all common data management challenges and listing different types of data which need to be acquired in e-maintenance systems.

Performance assessment of the complex repairable system with n-identical units under (k-out-of-n: G) scheme and copula linguistic repair approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
V. V. Singh ◽  
Abubakkar Idris Mohhammad ◽  
Kabiru Hamisu Ibrahim ◽  
Ibrahim Yusuf
Keyword(s):  
Complex System ◽  
Design Methodology ◽  
New Method ◽  
Social Implications ◽  
Repairable System ◽  
Variable Technique ◽  
Content Type ◽  
Different Types ◽  
Theoretical Assessment ◽  
Practical Implications

PurposeThis paper analyzed a complex system consisting n-identical units under a k-out-of-n: G; configuration via a new method which has not been studied by previous researchers. The computed results are more supportable for repairable system performability analysis.Design/methodology/approachIn this paper, the authors have analyzed a complex system consisting n-identical units under a k-out-of-n: G; configuration via a new method which has not been studied by previous researchers. The supplementary variable technique has employed for analyzing the performance of the system.FindingsReliability measures have been computed for different types of configuration. It generalized the results for purely series and purely parallel configurations.Research limitations/implicationsThis research may be beneficial for industrial system performances whereas a k-out-of-n-type configuration exists.Practical implicationsNot sure as it is a theoretical assessment.Social implicationsThis research may not have social implications.Originality/valueThis work is the sole work of authors that have not been communicated to any other journal before.

Career satisfaction antecedents of professional accounting returnees in international workplaces: an employee experience perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nga Thi Thuy Ho ◽  
Hung Trong Hoang ◽  
Pi-Shen Seet ◽  
Janice Jones ◽  
Nhat Tan Pham
Keyword(s):  
Design Methodology ◽  
Career Satisfaction ◽  
Home Country ◽  
Well Being ◽  
Cross Cultural ◽  
Cultural Work ◽  
Content Type ◽  
Different Types ◽  
Employee Experience ◽  
Practical Implications

PurposeThe purpose of this study is to examine the determinants of career satisfaction of professional accounting returnees who have studied and/or worked abroad and then returned to work in different types of international workplaces in their home country.Design/methodology/approachA survey of professional accounting returnees in Vietnam was undertaken and multiple regression analysis was applied to test the proposed relationships.FindingsThis study finds that career satisfaction is affected by career fit, career sacrifice, types of international workplaces (domestically headquartered firms versus globally headquartered firms) and cross-cultural work readjustment. Further, cross-cultural work readjustment partially mediates the effect of career fit and career sacrifice on career satisfaction.Practical implicationsThe research provides the basis for designing career-related employee experiences to support career satisfaction of professional accounting returnees.Originality/valueThis study integrates dimensions of career embeddedness with cross-cultural work readjustment and employee experiences, which are normally studied separately, in different types of international workplaces. It contributes to the limited research on contributors to well-being in the form of career satisfaction among professional returnees in an emerging economy.

Conformity or differentiation? A U-shaped relationship between peers’ CSR and focal firms’ CSR

2021 ◽  
Vol 15 (2) ◽  
pp. 305-327
Author(s):  
Xianyi Long ◽  
Ting Zhang
Keyword(s):  
Design Methodology ◽  
Least Squares Method ◽  
Environmental Uncertainty ◽  
Generalized Least Squares ◽  
Content Type ◽  
Differentiation Strategy ◽  
Generalized Least Squares Method ◽  
Academic Researchers ◽  
Corporate Social ◽  
Practical Implications

Purpose The purpose of this paper is to investigate the influence of peers’ corporate social responsibility (CSR) on focal firms’ CSR from an integrated perspective. The current study aims to explore whether as peers’ CSR increases focal firms’ CSR would first decrease and then increase. Design/methodology/approach This study is based on a sample consisting of Chinese listed manufacturing firms from 2010 to 2016. Hypotheses are tested by generalized least squares method to minimum heterogeneity and autocorrelation concern. Findings The results show that focal firms’ CSR would first decrease and then increase with the increase in peers’ CSR. Furthermore, this paper found that corporate visibility would stress more value on CSR differentiation strategy and environmental uncertainty would stress more value on CSR conformity strategy, such that the U-shaped relationship would be more pronounced in high corporate visibility or low environmental uncertainty situation. Practical implications The findings may be of interest to the academic researchers and managers. For researchers, it is important to understand how focal firms would practice CSR in response to peers’ CSR, especially through an integrated perspective. For managers, the results show that the best way to invest in CSR activities in response to peers’ CSR follows a U-shaped curve, and corporate visibility and environmental uncertainty are important factors to be considered to make CSR decisions. Originality/value This study contributes to the literature by proposing and examining a U-shaped relationship between peers’ CSR and focal firms’ CSR, which stresses the conformity and differentiation value of CSR simultaneously. Besides, to fully map the effects of peers’ CSR and focal firms’ CSR, this paper considers the moderating roles of internal and external contingencies on this non-linear relationship between the peers’ CSR and focal firms’ CSR.

scholarly journals Putting resilient sustainability into strategy decisions – case studies

2018 ◽  
Vol 56 (7) ◽  
pp. 1598-1612 ◽  
Author(s):  
Julie Winnard ◽  
Jacquetta Lee ◽  
David Skipp
Keyword(s):  
Case Studies ◽  
Real World ◽  
Design Methodology ◽  
Strategic Decision ◽  
New Approach ◽  
Content Type ◽  
Industrial Companies ◽  
Different Types ◽  
Strategic Decision Support ◽  
Practical Implications

Purpose The purpose of this paper is to report the results of testing a new approach to strategic sustainability and resilience – Sustainable Resilient Strategic Decision-Support (SuReSDS™). Design/methodology/approach The approach was developed and tested using action-research case studies at industrial companies. It successfully allowed the participants to capture different types of value affected by their choices, optimise each strategy’s resilience against different future scenarios and compare the results to find a “best” option. Findings SuReSDS™ enabled a novel integration of environmental and social sustainability into strategy by considering significant risks or opportunities for an enhanced group of stakeholders. It assisted users to identify and manage risks from different kinds of sustainability-related uncertainty by applying resilience techniques. Users incorporated insights into real-world strategies. Research limitations/implications Since the case studies and test organisations are limited in number, generalisation from the results is difficult and requires further research. Practical implications The approach enables companies to utilise in-house and external experts more effectively to develop sustainable and resilient strategies. Originality/value The research described develops theories linking sustainability and resilience for organisations, particularly for strategy, to provide a new consistent, rigorous and flexible approach for applying these theories. The approach has been tested successfully and benefited real-world strategy decisions.

Trust, risk and transaction intention in consumer-to-consumer e-marketplaces

2019 ◽  
Vol 119 (2) ◽  
pp. 331-350 ◽  
Author(s):  
Kangning Wei ◽  
Yuzhu Li ◽  
Yong Zha ◽  
Jing Ma
Keyword(s):  
Qualitative Study ◽  
Perceived Risk ◽  
Design Methodology ◽  
Future Research ◽  
Trust Building ◽  
Content Type ◽  
Online Transactions ◽  
Starting Point ◽  
Different Types ◽  
Practical Implications

Purpose The purpose of this paper is to compare the relative impacts of trust and risk on individual’s transaction intention in consumer-to-consumer (C2C) e-marketplaces from both the buyers’ and the sellers’ perspectives. Design/methodology/approach Two surveys were used to collect data regarding buyers’ and sellers’ perceptions and transaction intentions at a typical C2C e-marketplace. Partial least squares was used to analyze the data. A complementary qualitative study was conducted to triangulate the results from the quantitative study. Findings Institution-based trust (IBT) exerts a stronger influence on transaction intentions for buyers than for sellers. Sellers perceive a stronger impact of trust in intermediary (TII) than buyers on transaction intentions. The impacts of perceived risk in transactions are not different between buyers and sellers. Furthermore, IBT mediates the impacts of TII and perceived risk on transaction intentions for buyers. Research limitations/implications The results indicate that the impacts of trust and risk on transaction intention in e-marketplaces do differ between buyers and sellers. This suggests a need to further investigate the buyer–seller difference in online transactions. Practical implications Intermediaries need to focus on different types of trust-building mechanisms when attracting buyers and sellers to make transactions in the e-marketplace. Originality/value C2C e-marketplaces cannot survive without participation from both buyers and sellers. Most prior research is conducted from the buyers’ perspective. This research sets a starting point for future research to further explore the differences between buyers’ and sellers’ behavior in C2C e-commerce environments.

Tax aggressiveness and sustainable welfare: the roles of corruption and tax allocation inefficiency

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Astrid Rudyanto ◽  
Sidharta Utama ◽  
Dwi Martani ◽  
Desi Adhariani
Keyword(s):  
Public Choice ◽  
Design Methodology ◽  
Empirical Studies ◽  
Content Type ◽  
Tax Aggressiveness ◽  
Long Run ◽  
Sustainability Issue ◽  
Private Investments ◽  
Positive Effect ◽  
Practical Implications

Purpose This paper aims to investigate the roles of corruption and tax allocation inefficiency in moderating the effect of tax aggressiveness on sustainable welfare. Design/methodology/approach This research uses a fixed-effect multiple regression analysis for 55,438 firm-year observations covering 22 countries from 2007 to 2017. Findings For less (more) tax-aggressive observations, corruption and tax allocation inefficiency strengthen the negative (positive) effect of tax aggressiveness on sustainable welfare. The results are in line with public choice and functionalism theories that suggest that private investments can increase welfare when governments are dysfunctional. Practical implications This paper shows that the effect of tax aggressiveness on sustainable welfare depends on tax aggressiveness, corruption and tax allocation inefficiency. Social implications This paper implies that governments should reduce their corruption levels and increase tax allocation efficiency because private investments are ineffective in the long run. Originality/value Because of increasing awareness of sustainability issue, sustainable welfare is considered more relevant than traditional welfare. Hence, empirical studies on the effect of tax aggressiveness on sustainable welfare are crucial. This paper adds the literature by combining public choice and functionalism theories to investigate the moderating roles of corruption and tax allocation inefficiency in this issue.

Too tied to fail: a multidimensional approach to social capital in crowdfunding campaigns. Evidences from Italian agri-food businesses

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ulpiana Kocollari ◽  
Alessia Pedrazzoli ◽  
Maddalena Cavicchioli ◽  
Andrea Girardi
Keyword(s):  
Social Capital ◽  
Design Methodology ◽  
Multidimensional Approach ◽  
Data Set ◽  
Content Type ◽  
Different Types ◽  
Linear Regressions ◽  
Practical Implications

PurposeThe authors investigate the contributions of social capital (SC) dimensions (bridging, bonding and linking) in crowdfunding campaigns by comparing the dynamics of agri-food businesses with those of two other sectors – cultural and technological.Design/methodology/approachThe authors develop linear regressions on a proprietary data set of 5,290 projects launched on the Italian platform “Produzionidalbasso.com”, from 2014 to 2020.FindingsThe authors’ findings suggest that combining the three social capital dimensions (bridging, bonding and linking) has a more substantial overall effect on the number of backers involved in agri-food projects than in cultural and technological projects. Agri-food entrepreneurs effectively mobilize all resources embedded in the SC dimensions and therefore create the conditions to develop new ties that financially support the project.Practical implicationsAgri-food entrepreneurs may benefit from those results improving their funding strategies. Therefore, agri-food entrepreneurs can explore and exploit the instruments available on the CFD platform – video and rewards associated with the campaign – gaining more benefit from the backers involved compared with other project categories.Originality/valueThe study proposes a broader perspective regarding SC that encompasses the proponent, the company and the campaign with three different types of ties: bonding, bridging and linking. These SC dimensions can differently shape diverse sectors and this eclectic configuration can differentiate the effects of SC in crowdfunding campaigns. This study pinpoints how crowdfunding determinants change, based on project categories.

Key audit matter and auditor liability: evidence from auditor evaluators in Thailand

2020 ◽  
Vol 21 (4) ◽  
pp. 741-762
Author(s):  
Thanyawee Pratoomsuwan ◽  
Orapan Yolrabil
Keyword(s):  
Design Methodology ◽  
Legal Environment ◽  
Affective Reactions ◽  
Content Type ◽  
Auditor Liability ◽  
Legal Risk ◽  
Different Types ◽  
Peer Evaluators ◽  
Practical Implications

PurposeThis study examines the effects of key audit matter (KAM) disclosures in auditors' reports on auditor liability in cases of fraud and error misstatements using evaluators with audit experience.Design/methodology/approachThe experiment is conducted using 174 professional auditors as participants.FindingsThe participating auditors assess higher auditor liability when misstatements are related to errors rather than when they are related to fraud. In addition, the results also demonstrate that KAM disclosures reduce auditor liability only in cases of fraud and not in cases of errors. Together, the results support the view that KAM reduces the negative affective reactions of evaluators, which in turn, reduce the assessed auditor liability.Research limitations/implicationsThis study did not analyze the setting in which auditors who act as peer evaluators had an opportunity to discuss the case among their peers, which may have affected their judgments.Practical implicationsThe results of KAM disclosures on auditor liability in cases of error and fraud misstatements inform auditors that, different from the auditors' concern that disclosing KAM may increase auditors' legal risk, it tends to decrease or at least have no impact on the liability judgment.Originality/valueThis study contributes to the accounting literature by adding findings on another aspect of KAM in different audit settings, particularly, in the Thai legal environment with different types of undetected misstatements. The current conflicting results on how KAM disclosures affect auditor liability warrant further investigation of this issue in other audit contexts in different countries.

scholarly journals Knowledge capabilities in supply chain networks: a taxonomy

2020 ◽  
Vol 24 (3) ◽  
pp. 655-674
Author(s):  
Robert Ogulin ◽  
Gustavo Guzman ◽  
Subasinghage Maduka Nuwangi
Keyword(s):  
Supply Chain ◽  
Design Methodology ◽  
Research Process ◽  
Managerial Decision ◽  
Content Type ◽  
Supply Chain Networks ◽  
Different Types ◽  
The Relationship ◽  
Practical Implications ◽  
Two Bodies

Purpose This paper aims to develop a conceptual taxonomy for building requisite knowledge capabilities for different supply chain network (SCN) types. Specifically, it examines knowledge capabilities required for three types of SCNs: efficient, collaborative and agile SCNs. Design/methodology/approach This paper integrates two bodies of thought (i.e. knowledge management and organisational learning) and applies them to SCNs. An abductive research process is used to develop this conceptual taxonomy. Findings The conceptual taxonomy details three archetypical knowledge capabilities – exploitation, exploration and ambidextrous. Those knowledge capabilities are required for efficient, collaborative and agile SCNs, respectively. Research limitations/implications This paper is conceptual and theory-based. The next stages of the research seek to further strengthen the explanatory value of the taxonomy through empirical validation. Practical implications The taxonomy developed in this paper provides a valuable and pragmatic tool for managerial decision-making in the context of SCNs. Specifically, it provides a roadmap for practitioners since the study develops an understanding of the relationship between knowledge capabilities and types of SCNs. Originality/value This is one of the earliest studies that attempt to unearth requisite knowledge capabilities for different types of SCNs.

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