A case study of XBRL implementation and development at the Federal Deposit Insurance Corporation (FDIC)

2020 ◽  
Vol 17 (2) ◽  
pp. 263-291
Author(s):  
Rania Mousa ◽  
Robert Pinsker
Keyword(s):  
Deposit Insurance ◽  
New Technologies ◽  
Public Information ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Federal Deposit Insurance ◽  
The Impact ◽  
Federal Deposit Insurance Corporation

Purpose The purpose of this paper is to examine the implementation and development of eXtensible Business Reporting Language (XBRL) at the Federal Deposit Insurance Corporation (FDIC). The investigation seeks to gauge the roles and experiences of the FDIC and its main stakeholders to determine their engagement in XBRL diffusion within their organizations. Design/methodology/approach This is an qualitative research approach that is driven by the use of an in-depth case study and supported by the use of semi-structured interviews. Findings The findings showcase the role played by the FDIC as the first US regulatory authority that implemented and developed Inline XBRL. In addition, the use of diffusion of innovation theory provides better understanding of each stakeholder’s issues, benefits and challenges based on their experience. Research limitations/implications The research does not examine the institutionalization of XBRL at the FDIC or its stakeholders. Therefore, future research could incorporate a different research design to capture the impact of the pressure resulting from the regulatory mandate. Practical implications The research offers practical insights into public information technology managers and policymakers at global government agencies which are either non-adopters of XBRL technology or current adopters and consider transitioning into Inline XBRL. Global stakeholders could learn from the US experience and develop better understanding of Inline XBRL applications and functionalities. Originality/value The originality of this research is driven by the FDIC’s experience as the first regulatory developer of Inline XBRL. As such, the case study is a best practice to future and current adopters who often navigate the nuisance of implementing new technologies and/or developing existing ones.

CEO statements on racial inequity – (how) do they matter to shareholders?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pyemo Afego ◽  
Imhotep Alagidede
Keyword(s):  
Chief Executive Officers ◽  
Social Issues ◽  
Chief Executive ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Racial Injustice ◽  
Communication Decisions ◽  
Executive Officers ◽  
The Impact

Purpose The purpose of this study is to explore how citizen protests against perceived acts of racial injustice impact on share prices of companies who weigh in on the protests. In particular, corporate statements that directly address the issues around the protests are identified and possible mechanisms underlying how these may impact shareholder value are discussed. Design/methodology/approach The authors first use a qualitative research approach of content and sentiment analysis to track how companies or their chief executive officers (CEOs) present their stance against racial injustice, as represented by their use of linguistic markers. Then, the authors use an event study methodology to assess the response from stock market participants. Findings The findings suggest that CEOs primarily convey their stance using language that is emotive and empathic. In addition, shareholders earn a significant abnormal return of 2.13%, on average, in the three days following the release of the statements. Research limitations/implications This study considered only US-listed companies. The sample size, also, is relatively small. Institutional and cultural differences across countries may also vary. Thus, future research could explore the extent to which the findings generalize to other contexts. Practical implications Results provide insights to top managers who communicate with various stakeholders on emotionally charged social issues. Findings also offer insights on the timing of trades for investors and arbitrageurs. Social implications Findings contribute to the understanding of corporate behaviour in times of social upheaval. Insights from the study may also be used to inform corporate communication decisions about important social issues. Originality/value This study brings into focus the role that affective appeal and moral emotion can play in evoking motivation for corporate activism, and the impact that this has on investor opinions’ formation process.

Post-occupancy evaluation of outdoor spaces on the campus of the Federal University of Juiz de Fora, Brazil

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ana Clara Carvalho Tourinho ◽  
Sabrina Andrade Barbosa ◽  
Özgür Göçer ◽  
Klaus Chaves Alberto
Keyword(s):  
Critical Role ◽  
Future Research ◽  
Content Type ◽  
University Campuses ◽  
Post Occupancy Evaluation ◽  
Outdoor Spaces ◽  
The University ◽  
The Impact ◽  
Practical Implications

PurposeUsing the campus of a Brazilian university as case study, this research aims to identify which aspects of the outdoor spaces are the most significant in attracting people.Design/methodology/approachThis research relies on the application of different post-occupancy evaluation (POE) methods, including user tracking, behavioural mapping and questionnaires, on one plateau of the campus.FindingsThree group of aspects (socialization, proximity and infrastructure) were identified as key elements in explaining the impact of the campus physical characteristics on users’ behaviour. The results indicate that having characteristics of at least one group of aspects in those spaces can guarantee their vitality and, if there is presence of attributes of more than one group, liveliness can be increased.Research limitations/implicationsFurther studies should be conducted on an entire campus to identify other spatial elements in the three groups.Practical implicationsThis research contributes to the planning of future campuses and to solutions to the existed ones, indicating the most relevant spatial characteristics to be considered. Additionally, the combination of different methods may be useful to future research.Originality/valueMost of the investigations on the university campuses focus on the buildings, and little research has investigated the outdoor spaces, although they play a critical role in learning and academic life, where people establish social, cultural and personal relationships. In addition, studies using several POE allowed a consistent and complete diagnostic about the aspects of the campus, giving recommendations for future projects.

Digital tools and smart technologies in marketing: a thematic evolution

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Estrella Diaz ◽  
Águeda Esteban ◽  
Rocío Carranza Vallejo ◽  
David Martín-Consuegra Navarro
Keyword(s):  
New Technologies ◽  
Market Competition ◽  
International Marketing ◽  
Digital Technologies ◽  
Future Research ◽  
Disruptive Technology ◽  
Content Type ◽  
Performance Determinants ◽  
Smart Technologies ◽  
The Impact

PurposeThis paper aims to analyze the evolution of digital and smart technologies and their relationship with different themes within marketing journals. In addition, this study has included the evolution of digital and smart technologies in relevant International Marketing (IM)/International Business (IB) journals to describe the impact of technology on this specific area to draw some interesting conclusions.Design/methodology/approachA bibliometric approach is applied in this research using science mapping analysis to visualize and reveal the evolution of smart and digital technologies in this specific academic area.FindingsBy combining science maps with performance indicators, the results of this study suggest that new technologies are related to eight main topics within marketing journals: implementation-completion, perceptions, behavior, market competition, adoption-diffusion model, social media, competitive advantage and disruptive technology. Additionally, this work provides new avenues for future research. When analyzing IM and IB journals, the findings highlight six thematic areas: perceptions-eWOM relationship, innovative foreign markets, performance determinants, Japan, industrial research and China.Originality/valueThis study contributes theoretically to developing and describing a framework for research in smart and digital technologies in the general marketing and international marketing/business fields. It adds a coherent perspective on the points of contact in marketing evolution, where smart technology has a meaningful role. This study outlines the changing questions surrounding the touchpoints as well as emerging research topics.

Understanding the internal audit function in a digitalised business environment

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nathanaël Betti ◽  
Gerrit Sarens
Keyword(s):  
Data Analytics ◽  
New Technologies ◽  
Internal Audit ◽  
Business Environment ◽  
Future Research ◽  
The European Union ◽  
Content Type ◽  
Internal Auditors ◽  
Internal Audit Function ◽  
The Impact

Purpose This paper aims to gain an in-depth understanding of how the internal audit function evolves in an increasingly digitalised business environment. Design/methodology/approach This paper is based on 29 semi-structured interviews with members of management committees and internal auditors based in Belgium. Findings The analysis reveals that a digitalised business environment affects the internal audit function in three respects. First, it impacts its scope. The agility of the internal audit planning and the required digital knowledge are expected to increase and information technology (IT) risks gain importance, especially cybersecurity threats. Second, the demand for consulting activities performed by internal auditors is higher and third, digitalisation modifies the working practices of internal auditors in their day-to-day tasks. New technologies such as data analytics tools are being implemented progressively in internal audit departments and digital skills are considered a critical asset. Research limitations/implications This research was conducted in the European Union and gathers opinions of members of management committees and internal auditors. Future research could focus on other internal auditing stakeholders in other legal contexts. Practical implications The internal audit function needs to integrate IT and data analytics skills. In addition, the internal audit function should develop consulting activities to help organisations deal with the digitalisation of the business environment. Originality/value The impact of digitalisation on the internal audit function and its effect on internal audit practices is an underexplored area.

Lean Six Sigma in higher education institutes: an Irish case study

2019 ◽  
Vol 10 (4) ◽  
pp. 948-974 ◽  
Author(s):  
Seamus J. O’Reilly ◽  
Joe Healy ◽  
Tom Murphy ◽  
Rónán Ó’Dubhghaill
Keyword(s):  
Higher Education ◽  
Six Sigma ◽  
Single Case ◽  
Lean Six Sigma ◽  
Research Approach ◽  
Content Type ◽  
Training Programmes ◽  
The Impact

Purpose This paper aims to contribute to a developing literature on continuous improvement (CI), enabled by Lean Six Sigma (LSS), in higher education institutions (HEIs). It reports on the key learning points arising from the initial steps taken by an Irish university on its CI journey. Design/methodology/approach A case study strategy was adopted following a participatory research approach. This approach supports reflexivity and also provides access to all relevant documentation and staff within the case university. Thematic analysis was supported by data reduction and display techniques. Findings The introduction of a LSS approach rather than a reliance on lean alone introduced a structured methodology (DMAIC) that supported simplification of a number of administrative processes. A number of specific improvements were achieved including: Cycle time and cost reduction; customer or employee satisfaction; and rework and error reduction. The findings support the importance of the Readiness Factors as identified by Antony (2014), with particular insight into the role of senior and middle management, the impact of training and deployment of expertise. Research limitations/implications This paper is based on an ongoing, longitudinal, empirical study of a single case study in Ireland. Originality/value This paper tracks the development of CI in a HEI in a longitudinal manner and adds to the emerging the literature in this area. The paper evaluates the role of management at various levels, analyses the use of LSS tools and techniques and evaluated the role of training and capacity building. Implications for Management are shared including: design and role of training programmes, role of champions at various organisational levels, including key functional areas and sustaining momentum.

Ambidexterity strategic model-behavior logic and path choice

2017 ◽  
Vol 11 (4) ◽  
pp. 751-777
Author(s):  
Zijie Li ◽  
Qiuling Gao
Keyword(s):  
Knowledge Base ◽  
New Technologies ◽  
Explanatory Power ◽  
Future Research ◽  
Chinese Society ◽  
Manufacturing Companies ◽  
Content Type ◽  
Alternative Framework ◽  
Strategic Model

Purpose The purpose of this paper is to offer an alternative framework and solution for balancing exploitation–exploration tensions and their management. Design/methodology/approach A case study method was adopted to uncover what underlies tensions and contradictions between exploitation–exploration that emerge for Chinese manufacturing companies due to the competitive global environment and their latecomer disadvantages when they source new technologies by cross-border mergers and acquisitions. The acquiring firm that acquires two companies is thus not a single but a cross-case study. Findings The authors present three contradictory points needing to be balanced and according to which three paradoxes emerge: exploitation from a similar knowledge base and innovation from a complementary knowledge base, efficiency and flexibility, as well as profit and breakthroughs. The authors theorize how paradoxical integration helps manage these interwoven tensions. Further, the assimilate-integration-apply (AIA) path suggests a new behavior logic and path choice for Chinese companies when they follow an ambidextrous strategy. Research limitations/implications This paper has implications for future research and for companies’ everyday practice on ambidexterity in Chinese society. Originality/value The authors combine ambidexterity perspective and AIA path with linkage-leverage-learning (LLL) to offer an alternative framework and solution for balancing exploitation–exploration paradoxes in EE firms’ internationalization to increase LLL’s explanatory power.

Preliminary research on sponge city concept for urban flood reduction: a case study on ten sponge city pilot projects in Shanghai, China

2020 ◽  
Vol 29 (6) ◽  
pp. 961-985
Author(s):  
Shuxian Feng ◽  
Toshiya Yamamoto
Keyword(s):  
Field Survey ◽  
Comparative Method ◽  
Future Research ◽  
Pilot Projects ◽  
Urban Flood ◽  
Sponge City ◽  
Content Type ◽  
Surrounding Environment ◽  
The Impact

PurposeThis research aimed to determine the differences and similarities in each pilot project to understand the primary design forms and concepts of sponge city concept (SCC) projects in China. It also aimed to examine ten pilot projects in Shanghai to extrapolate their main characteristics and the processes necessary for implementing SCC projects effectively.Design/methodology/approachA literature review and field survey case study were employed. Data were mostly collected through a field survey in Shanghai, focusing on both the projects and the surrounding environment. Based on these projects' examination, a comparative method was used to determine the characteristics of the ten pilot SCC projects and programs in Shanghai.FindingsSix main types of SCC projects among 30 pilot cities were classified in this research to find differences and similarities among the pilot cities. Four sponge design methods were classified into ten pilot projects. After comparing each project size using the same geographical size, three geometrical types were categorized into both existing and new city areas. SCC project characteristics could be identified by combining four methods and three geometrical types and those of the SCC programs by comparing the change in land-use and the surrounding environment in ten pilot projects.Originality/valueThe results are valuable for implementing SCC projects in China and elsewhere and future research on the impact of SCC projects.

scholarly journals Enhancing graduate employability in product design

2018 ◽  
Vol 8 (1) ◽  
pp. 80-93 ◽  
Author(s):  
Matthew Alan Watkins ◽  
Martin Higginson ◽  
Philip Richard Clarke
Keyword(s):  
Student Feedback ◽  
Research Approach ◽  
Long Term Effects ◽  
Content Type ◽  
Graduate Employability ◽  
Action Research Approach ◽  
Internal Student ◽  
The University ◽  
The Impact

Purpose The purpose of this paper is to present a case study to discuss approaches taken within a traditional undergraduate degree course to embed employability skills, encourage student uptake of sandwich placement and increase graduate prospects. A number of new initiatives are presented, including working with live industrial clients, formally preparing students for placement applications and the introduction of an externally facing student run design consortium. Alongside these new initiatives, details of the existing sandwich year provision are also considered and their effectiveness. Design/methodology/approach A case study-based action research approach presents changes to a specific undergraduate course, measuring the effectiveness over a four-year period using externally collected national Destination of Leavers in Higher Education (DLHE) data and internal student feedback to assess the long-term effects on employability. Findings The paper considers improvements in the graduate employability over the four year period covered, in particular, an increase in the graduate employability from 81 to 100 per cent and graduate prospects from 62.5 to 95.2 per cent for sandwich students. Data presented also considers additional student feedback correlating with an increase in their preparedness for employment. Practical implications The implications of undertaking the changes highlighted within this paper have been relatively straightforward, due to the small incremental nature of the changes and the opportunities available through the agencies within the university, and should be replicable at least in part at other HE institutions. Originality/value This paper considers the impact of employability initiatives undertaken on a single undergraduate course and how these have affected the employability of graduates over a four-year period, supported by student feedback both internally and externally through national feedback mechanisms. It is anticipated that this research would be beneficial for informing and guiding the development of employability on other undergraduate programmes.

scholarly journals Public financial management reform: an ongoing journey towards good governance

2018 ◽  
Vol 16 (4) ◽  
pp. 585-609 ◽  
Author(s):  
Fadi Alkaraan
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Single Case ◽  
Future Research ◽  
Control Mechanisms ◽  
Content Type ◽  
Management Reform ◽  
Public Financial Management ◽  
The Impact

Purpose This paper aims to provide a better understanding of the influence of contextual factors on public financial management reform (PFMR) process. It provides a comprehensive analytical view of PFMR in the UAE over the period (2003-2016). Design/methodology/approach The paper is based on a case study approach as a research methodology. It draws on archival data as well as interviews with key staff of the Ministry of Finance (MoF). A contingency model is used as conceptual framework to examine PFMR in the UAE. Findings Finding of this study show that the PFMR process cannot be viewed as an isolated initiative, rather, as part of a set of broader NPM reforms to strengthen public accountability for performance. The transition process creates major organisational changes; strategy, structure (new rules and roles), culture (core values about organisational vision, mission, and objectives). Benchmarks and milestones have been set in the accompanying monitoring matrix, though in practice, delays have typically occurred in the implementation of reforms. Challenges ahead facing the MoF are addressed. Research limitations/implications The findings should be understood in the economic, social and historical contexts of the UAE. Given the narrow scope of this paper, a single case study was conducted. Crucial themes for future research including how public sector executives employ effective independent measures of outcomes. The impact of basic supporting subsystems in translating strategic priorities and integrating them into the federal budget. Practical implications Research on PFMR is inherently practical. Essential factors for successful implantation of PFMR include government strategy, regulatory framework, information communication technology, technical experience, strong leadership, long-term political and administrative commitments, strategic pre-decision control mechanisms and accurate performance measurement. Originality/value This paper contributes to the limited studies on PFMR in Middle East and North Africa (MENA) countries. Lessons of this study may be valid for other countries considering similar developments in their PFMR.

Technology forecast: a case study in Daiken company

2020 ◽  
Vol 12 (2) ◽  
pp. 203-217
Author(s):  
Rodrigo Vinicius Sartori ◽  
Dalcio Roberto dos Reis ◽  
Marcia Bronzeri ◽  
Adriana Queiroz Silva
Keyword(s):  
New Technologies ◽  
Participant Observation ◽  
Secondary Data ◽  
Structured Interview ◽  
Primary Data ◽  
Research Approach ◽  
Content Type ◽  
Descriptive Approach ◽  
Technology Forecast

Purpose This paper aims to describe how the technology forecast process occurs at a technology-based company named Daiken, a Brazilian electronics industry, located in the state of Parana. The study helps to clarify the context that tech-companies in Brazil face when trying to forecast new technologies. Design/methodology/approach The paper opted for a case study, in a qualitative and descriptive approach. Primary data were collected through a semi-structured interview and non-participant observation. Secondary data were generated through documentary research. Findings Outcomes indicate that, for the studied case, technology forecast practices are adopted in an informal and unsystematic way, best aligned to the nature of competitive intelligence. Research limitations/implications Because of the chosen research approach, the results may lack generalizability. Therefore, researchers are encouraged to test the propositions further. Practical implications The paper includes implications for the adjustment of technology forecast tools to the reality seen in emergent nations like Brazil. Originality/value This paper fulfills an identified need to study how to conduct the technology forecast processes in small and mid-tech-companies in Brazil.

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