Business Commons^™

Enablers, Barriers And Strategies For Adopting New Technology In Accounting, Denise Jackson, Christina Allen

Research outputs 2022 to 2026

Although the benefits of technological innovation are widely recognised, the accounting profession continues to undervalue and inadequately leverage technologies such as artificial intelligence, robotic process automation and blockchain. This study builds on earlier work on the antecedents and barriers to technology adoption and considers the role of technological, organisational and environmental factors in the accounting context. The mixed methods design involved surveying 585 accounting managers in Australia and parts of South-East Asia and interviewing 20 Australian accounting managers. Using the Technology–Organisation–Environment model, the study explored differences in the importance of factors by region and organisational type and investigated manager perspectives …

An Experimental Study For The Decision-Making Support Of Shared Transport Options In Western Australia, Ferry Jie

Research outputs 2022 to 2026

The road transport systems have a direct impact on both passenger and freight movements, leading towards negative environmental effects plus economical and societal costs. It has reached an alarming level. Afford to purchase more than one vehicle by an individual who can pay for it may solve the transportation problem for them; however, not everyone has a personal vehicle for movement. Moreover, providing public transport facilities to everyone on a demand basis or on time basis is not possible for several reasons. Further, personal or commercial vehicles are not being used all the time or not carrying passengers in full …

Professionalism In Artificial Intelligence: The Link Between Technology And Ethics, Anton Klarin, Hossein Ali Abadi, Rifat Sharmelly

Research outputs 2022 to 2026

Ethical conduct of artificial intelligence (AI) is undoubtedly becoming an ever more pressing issue considering the inevitable integration of these technologies into our lives. The literature so far discussed the responsibility domains of AI; this study asks the question of how to instil ethicality into AI technologies. Through a three-step review of the AI ethics literature, we find that (i) the literature is weak in identifying solutions in ensuring ethical conduct of AI, (ii) the role of professional conduct is underexplored, and (iii) based on the values extracted from studies about AI ethical breaches, we thus propose a conceptual framework …

When Corporate Culture Matters: The Case Of Stakeholder Violations, Rashid Zaman

Research outputs 2022 to 2026

This study examines whether and how a strong corporate culture influences stakeholder violations. Using a longitudinal sample of monetary penalties imposed on US-listed firms for stakeholder violations, I find evidence that a strong corporate culture is significantly and negatively associated with such violations. This outcome remains robust to a series of robustness and endogeneity tests, including the application of the generalized method of moments (GMM), entropy balancing, and propensity score matching (PSM) estimation. The channel analysis evidence implies that information asymmetry is a possible mechanism through which a strong corporate culture is associated with stakeholder violations. A cross-sectional analysis demonstrates …

The Impact Of Environmental Policy On Renewable Energy Innovation: A Systematic Literature Review And Research Directions, Hiva Rastegar, Gabriel Eweje, Aymen Sajjad

Research outputs 2022 to 2026

Renewable energy innovations are imperative to tackle the climate change crisis. However, there is a gap in the literature regarding the effectiveness of environmental policies in promoting renewable energy innovations. To bridge this gap, we have adopted a systematic literature review process covering the period from 2005 to 2023. We identified and analysed 29 articles in our final sample. Further, we employ two levels of analysis (individual-policy and policy-mix levels) for analysing the extant research. Our findings show that fiscal incentives and emissions trading policies such as the European Union (EU) Emissions Trading System (ETS) consistently promote renewable energy innovations. …

Unleashing The Power Of Internet Of Things And Blockchain: A Comprehensive Analysis And Future Directions, Abderahman Rejeb, Karim Rejeb, Andrea Appolloni, Sandeep Jagtap, Mohammad Iranmanesh, Salem Alghamdi, Yaser Alhasawi, Yasanur Kayikci

Research outputs 2022 to 2026

As the fusion of the Internet of Things (IoT) and blockchain technology advances, it is increasingly shaping diverse fields. The potential of this convergence to fortify security, enhance privacy, and streamline operations has ignited considerable academic interest, resulting in an impressive body of literature. However, there is a noticeable scarcity of studies employing Latent Dirichlet Allocation (LDA) to dissect and categorize this field. This review paper endeavours to bridge this gap by meticulously analysing a dataset of 4455 journal articles drawn solely from the Scopus database, cantered around IoT and blockchain applications. Utilizing LDA, we have extracted 14 distinct topics …

Empowering Pro-Environmental Potential Among Hotel Employees: Insights From Self-Determination Theory, Ataul K. Patwary, S. M. Rasoolimanesh, Mohd H. Hanafiah, Roslizawati C. Aziz, Ahmad E. Mohamed, Muhammad U. Ashraf, Nor R. A. N. Azam

Research outputs 2022 to 2026

Purpose:

This research examines the role of green, inclusive leadership, corporate social responsibility, and pro-environmental attitudes on proactive pro-environmental behaviour among hotel employees. It further examines the indirect effects of pro-environmental attitudes between green inclusive leadership, corporate social responsibility, and proactive pro-environmental behaviour, as well as the moderating role of psychological contract breach between pro-environmental attitudes and proactive pro-environmental behaviour.

Design/methodology/approach:

The participants of this cross-sectional study were employees in the Malaysian hotel industry, and 374 usable questionnaires were used for data analysis. The data were analysed using Partial Least Squares – Structural Equation Modelling.

Findings:

This study found that …

You Fooled Me, So I'Ll Tell You About Myself! Personnel-Related Brand Betrayal Experiences And Disclosure Of Personal Information, Teck M. Tan, Jari Salo, Jaakko Aspara

Research outputs 2022 to 2026

Past research has extensively studied the negative effects of brand betrayals on consumer attitudes, but largely ignored their potential positive consequences. Also, while previous research has focused on betrayals made by the brand itself, it has paid less attention to betrayals by the brand's personnel. This paper focuses on one potentially important positive consequence of brand personnel betrayal experiences (a consumer's feeling of being betrayed by the brand staff members): the increased willingness of consumers to share personal insights and information with the brand after experiencing a brand personnel betrayal. A field data set and two online experiments show that …

The Dimensions Of Entrepreneurial Orientation In Franchise Networks: Exploring The Role Of Franchisee Associations, Peter Balsarini, Claire Lambert

Research outputs 2022 to 2026

This study explores how a state-based franchisee association of a multinational quick-service restaurant franchisor introduced three world-first innovations through the activation of the five dimensions of entrepreneurial orientation (EO). The antecedents to this activation were also explored. A historical extended case study focusing on a revelatory case was undertaken. In-depth analysis using a rigorous qualitative methodology was facilitated by the triangulation of informant interviews, publicly available data, archival data, and artefacts. The three innovations explored involved the apparent activation of all five dimensions of EO by the franchisee association. The franchisee association’s structure and the provenance of its franchisee members, …

The Impact Of The Belt And Road Initiative On Green Innovation And Innovation Modes: Empirical Evidence From Chinese Listed Enterprises, Bowen Li, Zijing Zhang, Zhaoyong Zhang

Research outputs 2022 to 2026

Under the Belt and Road Initiative (BRI), promoting green innovation in enterprises has been the central focus of the developmental strategy for China and countries along the Belt and Road to ensure sustainable development in line with the UN Sustainable Development Goals (SDGs) related to the environment and development. This paper examines the driving factors and heterogeneous mechanisms of the BRI in green technology innovation, especially in collaborative vs. independent innovation modes, utilizing a multi-period difference-in-difference model (DID) and micro-level panel data of Chinese listed enterprises spanning from 2007 to 2021. We find that the BRI has significantly stimulated the …

Airbnb Exits China: Insights From Platform Competition, Dan Huang, Songshan (Sam) Huang

Research outputs 2022 to 2026

Purpose: This study aims to provide insights into Airbnb’s exit from the China market, specifically from the perspective of platform competition. Design/methodology/approach: Based on the understanding of the evolution and competition of peer-to-peer (P2P) accommodation market in China and the double-edged network effects, this viewpoint article provides an in-depth discussion on Airbnb’s withdrawal from the China market. Findings: This viewpoint paper contends that Airbnb faced increasing challenges in establishing unique competitive advantages against local rivals, who demonstrate a capacity for innovation and maintaining loyal customers in adapting to the market evolution. Consequently, this may inhibit Airbnb from attracting the mainstream …

Opportunities And Challenges Posed By Disruptive And Converging Information Technologies For Australia's Future Defence Capabilities: A Horizon Scan, Pi-Shen Seet, Anton Klarin, Janice Jones, Mike Johnstone, Helen Cripps, Jalleh Sharafizad, Violetta Wilk, David Suter, Tony Marceddo

Research outputs 2022 to 2026

Introduction: The research project's objective was to conduct a comprehensive horizon scan of Network Centric Warfare (NCW) technologies—specifically, Cyber, IoT/IoBT, AI, and Autonomous Systems. Recognised as pivotal force multipliers, these technologies are critical to reshaping the mission, design, structure, and operations of the Australian Defence Force (ADF), aligning with the Department of Defence (Defence)’s offset strategies and ensuring technological advantage, especially in the Indo-Pacific's competitive landscape.

Research process: Employing a two-pronged research approach, the study first leveraged scientometric analysis, utilising informetric mapping software (VOSviewer) to evaluate emerging trends and their implications on defence capabilities. This approach facilitated a broader understanding …

Customer Experience Quality With Social Robots: Does Trust Matter?, Sanjit K. Roy, Gaganpreet Singh, Saalem Sadeque, Richard L. Gruner

Research outputs 2022 to 2026

Although service providers increasingly adopt social robots, much remains to be learned about what influences customers' experiences with robots. To address this issue, this study investigates the relationships among customer equity drivers (i.e., value equity, brand equity and relationship equity), trust in social robots, and trust in service providers. Specifically, we hypothesize that customer equity drivers influence trust in social robots and trust in service providers. We also propose that customer equity drivers influence customer experience quality in the context of social robots and that trust in social robots and trust in service providers mediate these relationships. The study used …

Monetary Policy, Macroprudential Policy, And Bank Risk-Taking Behaviour In The Indonesian Banking Industry, Cep J. Anwar, Nicholas Okot, Indra Suhendra, Dwi Indriyani, Ferry Jie

Research outputs 2022 to 2026

There is a growing consensus on the translation of monetary policy actions into changes in credit demand on account of changes in interest rates. The study investigates monetary policy, macroprudential policy, bank-specific and macroeconomic determinants of bank risk-taking from 2010–2022 in Indonesia. The study aims to address a gap in the literature because most previous studies have focused on advanced markets. First, three POLS and fixed effect models are estimated. However, the Durbin Wu-Hausman test indicated endogeneity issues with the estimated models. The second stage uses a system GMM estimation to investigate the impact of central bank rates and macroprudential …

Using An Industry-Aligned Capabilities Framework To Effectively Assess Student Performance In Non-Accredited Work-Integrated Learning Contexts, Denise Jackson, Linda Riebe, Stephanie Meek, Madeleine Ogilvie, Alf Kuilboer, Laurie Murphy, Nathalie Collins, Karina Lynch, Mandy Brock

Research outputs 2014 to 2021

This study recognises how Industry 4.0 is influencing labour market demands of graduating students and how ongoing discord between employers and educators regarding their preparation is driving work-integrated learning across the sector. Stakeholder involvement in capability development requires expected performance standards to benchmark students for learning and assessment purposes, especially in non-accredited contexts which lack defined standards of competency. Industry stakeholders were engaged to review, validate and extend an established capabilities framework to reflect mega-trends posed by contemporary work and to define dimensions of standardised assessment for the purpose of work-integrated learning. Findings highlighted the need for graduates that are …

Assessing A Model Of Customer Rage: Does Customer Entitlement Moderate Relationships Between Rage Emotions, Expressions And Behaviors?, S. Mostafa Rasoolimanesh, Martin Gannon, Babak Taheri, Josip Mikulić

Research outputs 2022 to 2026

Across travel and tourism services research, studies investigating “customer rage” typically prioritize the direct point-of-consumption, often within airport, airline, or hotel contexts. However, the sector is awash with intermediaries (e.g., travel agencies, insurance brokers, booking platforms), which serve as primary points-of-contact capable of shaping customer expectations. Accordingly, the consequences of service failure therein are nuanced and complex. Yet, extant research often portrays service failure as unilateral (i.e., solely the firm in question’s responsibility), overlooking one core demand-side characteristic: the customer’s sense of entitlement. Thus, while this study draws upon the Iranian travel agency setting (as a service intermediary) to assess …

Navigating Repatriation: Factors Influencing Turnover Intentions Of Self-Initiated Repatriates In Emerging Economies, Nga T. T. Ho, Hung T. Hoang, Pi Shen Seet, Janice Jones

Research outputs 2022 to 2026

Purpose: The repatriation process often involves challenging and unexpected readjustment issues, leading to high turnover amongst repatriates. However, research has focussed on the re-entry decisions and experiences of company-assigned (CA) repatriates, whilst studies on self-initiated expatriates (SIEs) that repatriate back to their home countries (i.e. self-initiated repatriates (SIRs)) are limited, particularly in emerging transition economies. This study develops and tests a model to explain the factors influencing professional SIRs' turnover intentions and how repatriation readjustment affects their intentions in Vietnam. Design/methodology/approach: The data was collected from 445 Vietnamese professional SIRs who worked and/or studied for extended periods overseas and subsequently …

An Exploratory Content And Sentiment Analysis Of The Guardian Metaverse Articles Using Leximancer And Natural Language Processing, Sezai Tunca, Bulent Sezen, Violetta Wilk

Research outputs 2022 to 2026

The metaverse has become one of the most popular concepts of recent times. Companies and entrepreneurs are fiercely competing to invest and take part in this virtual world. Millions of people globally are anticipated to spend much of their time in the metaverse, regardless of their age, gender, ethnicity, or culture. There are few comprehensive studies on the positive/negative sentiment and effect of the newly identified, but not well defined, metaverse concept that is already fast evolving the digital landscape. Thereby, this study aimed to better understand the metaverse concept, by, firstly, identifying the positive and negative sentiment characteristics and, …

Innovative Multi-Criteria Decision-Making Approach For Supplier Evaluation: Combining Tlf, Fuzzy Bwm, And Vikor, Ikhwan Arief, Dicky Fatrias, Ferry Jie, Armijal Armijal

Research outputs 2022 to 2026

Addressing the performance issues of underperforming suppliers necessitates a thorough evaluation, serving as a catalyst for initiating supplier development efforts. However, the inherent inaccuracies in information introduce complexity, especially when human judgment is involved in the supplier evaluation process. Associated with such problem, this study presents a novel methodology for supplier performance evaluation in the crumb rubber industry, integrating the Taguchi Loss Function (TLF), fuzzy Best-Worst Method (BWM), and VIKOR technique in group decision-making environment. Aimed at addressing the challenges in industries with variable supplier quality and performance, such as the crumb rubber industry in Indonesia, the methodology was empirically …

Organisational Drivers And Sustainability Implementation In The Mining Industry: A Holistic Theoretical Framework, Prince Amoah, Gabriel Eweje

Research outputs 2022 to 2026

While few studies have examined the role of institutional pressures on sustainable business practices, there is a dearth of empirical research regarding the influence of internal organisational characteristics on sustainability implementation in developing countries. This paper examines internal organisational features and how they influence multinational companies (MNCs) operating in a resource-rich developing country to embrace and embed sustainability into corporate policies and practices. The findings show that the history of past sustainable practices, the level of internationalisation and managerial cognition internally drive MNCs to implement sustainability in their host countries. We discuss that managerial cognition drives MNCs to embrace sustainability …

Clustering Sustainable Suppliers In The Plastics Industry: A Fuzzy Equivalence Relation Approach, Reza Kiani Mavi, Navid Zarbakhshnia, Neda Kiani Mavi, Sajad Kazemi

Research outputs 2022 to 2026

Nowadays, pure economic supply chain management is not commonly contemplated among companies (especially buyers), as recently novel dimensions of supply chains, e.g., environmental, sustainability, and risk, play significant roles. In addition, since companies prefer buying their needs from a group of suppliers, the problem of supplier selection is not solely choosing or qualifying a supplier from among others. Buyers, hence, commonly assemble a portfolio of suppliers by looking at the multi-dimensional pre-determined selection criteria. Since sustainable supplier selection criteria are often assessed by linguistic terms, an appropriate clustering approach is required. This paper presents an innovative way to implement fuzzy …

Cross-Cultural Validation Of The Chinese Cultural Value Scale In Tourism, Songshan Huang, Jian Xu, Jin Wang

Research outputs 2022 to 2026

This study aims to validate the Chinese Cultural Value Scale in Tourism (CCV-T) across cultures, using a sample of 405 Australian tourists. Through the application of Confirmatory Composite Analysis (CCA) within Partial Least Squares Structural Equation Modelling (PLS-SEM), the study demonstrates that the CCV-T scale exhibits excellent measurement qualities, including indicator reliability, construct reliability, convergent validity, discriminant validity, and nomological validity. The CCV-T scale comprises five dimensions: Life and Leisure Enjoyment (LLE), Filial Piety and Relationship (FPR), Self-fulfilment, Righteousness, and Humanity, consisting of 17 measurement items. The findings indicate that this scale is suitable for use with Australian tourists, representing …

Animal-Assisted Interventions And Vulnerable Tourists, Jun Wen

Research outputs 2022 to 2026

Animal-assisted interventions include animals as an integral part of treatment for physical or mental illness. Various species (e.g., dogs, horses) can be used in diverse ways to facilitate personal well-being. ...

Industry 5.0 Implications For Inclusive Sustainable Manufacturing: An Evidence-Knowledge-Based Strategic Roadmap, Morteza Ghobakhloo, Mohammad Iranmanesh, Behzad Foroughi, Erfan B. Tirkolaee, Shahla Asadi, Azlan Amran

Research outputs 2022 to 2026

Despite the hype surrounding Industry 5.0 and its importance for sustainability, the micro-mechanisms through which this agenda can lead to socio-environmental values are largely understudied. The present study strived to address this knowledge gap by developing a strategic roadmap that outlines how Industry 5.0 can boost sustainable manufacturing. The study first conducted a content-centric literature review and identified 12 functions through which Industry 5.0 can inclusively boost sustainable manufacturing. The study further developed a strategic roadmap that identified the complex contextual relationships among the functions and explained how they should be synergistically leveraged to maximize their contribution to sustainability. Results …

Customer Engagement With Digitalized Interactive Platforms In Retailing, Sanjit K. Roy, Gaganpreet Singh, Saalem Sadeque, Paul Harrigan, Kristof Coussement

Research outputs 2022 to 2026

Digitalized interactive platforms (DIPs) such as Apple watch, Starbucks apps and Nike+ have seen enormous growth. This study empirically investigates the antecedents and consequences of customer engagement in a digitalized interactive platform of an online shoe retailing start-up. Specifically, we integrate service-dominant logic and self-determination theory to explore the complex relationships between human psychological needs, customer engagement and subjective well-being. We hypothesise that, in case of digitalized interactive platforms, the direct relationship between human psychological needs satisfaction (autonomy, relatedness and competence) and subjective well-being is mediated by customer engagement (cognitive, affective and behavioral). We applied a hybrid SEM-ANN approach to …

Mining Safely: Examining The Moderating Role Of Safety Climate On Mineworkers' Mental Health And Safety Behavior Nexus, Emmanuel K. Amoako, Saviour A. Nubuor, Abdul-Razak Suleman, Amin A. Bawa, Bridget Akwetey-Siaw

Research outputs 2022 to 2026

Purpose: The study aims to investigate the impact of anxiety and depression (dimensions of mental health) on mineworkers' safety behaviors (safety compliance and safety participation) while examining the moderating role of safety climate on these relationships. Design/methodology/approach: A quantitative research approach with an explanatory cross-sectional survey research design was adopted. A total of 274 purposively selected mineworkers participated in the study. Responses were obtained from participants through a structured questionnaire which was analyzed using the partial least square structural equation modeling. Findings: Anxiety had a significant negative effect on safety compliance but not participation. However, depression was found to have …

Intelligent Automation Implementation And Corporate Sustainability Performance: The Enabling Role Of Corporate Social Responsibility Strategy, Morteza Ghobakhloo, Shahla Asadi, Mohammad Iranmanesh, Behzad Foroughi, Muhammad F. Mubarak, Elaheh Yadegaridehkordi

Research outputs 2022 to 2026

Although Intelligent Automation (IA) represents the future of business automation, the organizational implementation and sustainability performance of this emerging technological innovation is vastly understudied. Understanding the implications of IA for sustainability is critical since leveraging these technologies shapes operations and policies that can promote sustainable digitalization and automation practices. We study how firms' technological, organizational, environmental, and human resource contexts impact IA implementation. The study further explains how IA may associate with the firm's triple bottom line while accounting for the moderating role of corporate social responsibility strategy. The study surveyed 207 multinational firms in 2022 and used partial least …

Investigating The Relationship Between Monetary Policy, Macro-Prudential Policy And Credit Risk In Indonesia Banking Industry, Cep J. Anwar, Indra Suhendra, Eka Purwanda, Agus Salim, Nur A. Rakhmawati, Ferry Jie

Research outputs 2022 to 2026

Using a novel panel data set we study the influence of monetary and macro-prudential policies on non-performing loans as a measure of credit risk in Indonesian banking industry from Q1 2010 to Q4 2022. The panel homogeneity assumption was verified through the utilization of the Chow and Roy-Zellner tests. The findings showed that the model was not homogenous, necessitating the use of the Pooled Mean Group (PMG) estimator. The results indicated that monetary and macro-prudential policies significantly impacted credit risk. Furthermore, tight monetary and macro-prudential policies increased and reduced credit risk in the long run, respectively. The findings also showed …

The Role Of Team Compassion In Mitigating The Impact Of Hierarchical Bullying, Ben Farr-Wharton, Ace V. Simpson, Yvonne Brunetto, Tim Bentley

Research outputs 2022 to 2026

Hierarchical bullying in public healthcare organizations is an entrenched negative behaviour that results in a range of adverse outcomes for staff, including diminished wellbeing. This study integrates social exchange and conservation of resources theories as a lens for formulating hypotheses and employs multilevel statistical modelling to examine whether team-level compassion moderates the impact of hierarchical bullying on wellbeing. Using multilevel statistical modelling, the study analysed cross-sectional data from 632 healthcare workers nested within 48 teams in a single public health district in Australia. The findings indicate that work teams with higher levels of team compassion can mitigate the negative effects …

Determinants Of Cloud Computing Integration And Its Impact On Sustainable Performance In Smes: An Empirical Investigation Using The Sem-Ann Approach, Mohammed A. Al-Sharafi, Mohammad Iranmanesh, Mostafa Al-Emran, Ahmed I. Alzahrani, Fadi Herzallah, Norziana Jamil

Research outputs 2022 to 2026

Although extant literature has thoroughly investigated the incorporation of cloud computing services, examining their influence on sustainable performance, particularly at the organizational level, is insufficient. Consequently, the present research aims to assess the factors that impact the integration of cloud computing within small and medium-sized enterprises (SMEs) and its subsequent effects on environmental, financial, and social performance. The data were collected from 415 SMEs and were analyzed using a hybrid SEM-ANN approach. PLS-SEM results indicate that relative advantage, complexity, compatibility, top management support, cost reduction, and government support significantly affect cloud computing integration. This study also empirically demonstrated that SMEs …