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Article
Publication date: 30 May 2024

Kaiyang Wang, Fangyu Guo, Cheng Zhang, Jianli Hao and Zhitao Wang

The Internet of Things (IoT) offers substantial potential for improving efficiency and effectiveness in various applications, notably within the domain of smart construction…

Abstract

Purpose

The Internet of Things (IoT) offers substantial potential for improving efficiency and effectiveness in various applications, notably within the domain of smart construction. Despite its growing adoption within the Architecture, Engineering, and Construction (AEC) industry, its utilization remains limited. Despite efforts made by policymakers, the shift from traditional construction practices to smart construction poses significant challenges. Consequently, this study aims to explore, compare, and prioritize the determinants that impact the acceptance of the IoT among construction practitioners.

Design/methodology/approach

Based on the integrated model of Unified Theory of Acceptance and Use of Technology (UTAUT2), Task-Technology Fit (TTF), and perceived risk. A cross-sectional survey was administered to 309 construction practitioners in China, and the collected data were analyzed using structural equation modeling (SEM) to test the proposed hypotheses.

Findings

The findings indicate that TTF, performance expectancy, effort expectancy, hedonic motivation, facilitating conditions, and perceived risk exert significant influence on construction practitioners’ intention to adopt IoT. Conversely, social influence and habit exhibit no significant impact. Notably, the results unveil the moderating influence of gender on key relationships – specifically, performance expectancy, hedonic motivation, and habit – in relation to the behavioral intention to adopt IoT among construction practitioners. In general, the model explains 71% of the variance in the behavioral intention to adopt IoT, indicating that the independent constructs influenced 71% of practitioners’ intentions to use IoT.

Practical implications

These findings provide both theoretical support and empirical evidence, offering valuable insights for stakeholders aiming to gain a deeper understanding of the critical factors influencing practitioners’ intention to adopt IoT. This knowledge equips them to formulate programs and strategies for promoting effective IoT implementation within the AEC field.

Originality/value

This study contributes to the existing literature by affirming antecedents and uncovering moderators in IoT adoption. It enhances the existing theoretical frameworks by integrating UTAUT2, TTF, and perceived risk, thereby making a substantial contribution to the advancement of technology adoption research in the AEC sector.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Open Access
Article
Publication date: 10 June 2024

Seán O'Reilly, Ciarán Mac An Bhaird, Louise Gorman and Niamh M. Brennan

This research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).

Abstract

Purpose

This research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).

Design/methodology/approach

The authors develop an abridged SME environmental sustainability reporting framework based on the environmental aspects of the Global Reporting Initiative (GRI) Standards for Sustainability Reporting. The authors collect the views of 203 SME accounting practitioners on our proposed reporting framework using a survey questionnaire.

Findings

The authors find that the greatest perceived benefit for firms adopting environmental sustainability reporting is that it leads to an improvement in company image. Lack of knowledge, resources and data capturing tools impede implementation of environmental sustainability reporting for both SMEs and accounting practitioners. While SMEs are not yet required to implement environmental sustainability reporting, the research discusses implications for policy makers and practitioners for adopting environmental sustainability reporting in the SME context.

Research limitations/implications

The main limitation of this study is that environmental sustainability reporting for SMEs is in its infancy. A longitudinal survey, or re-examining this survey over time, could be beneficial to assess the long-term benefits and costs of implementing sustainability reporting.

Practical implications

The findings of this study have practical implications for the future development of SME environmental sustainability reporting in the EU and for regulators considering sustainability reporting regulations with a specific focus on SMEs.

Originality/value

The study reconstructs the GRI environmental guidelines into a framework for SMEs and provides empirical evidence on the accountant’s sustainability reporting role.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 28 May 2024

Hadjar Mohajerzad, Andreas Martin, Lavinia Kamphausen and Sarah Widany

Research shows that there are mechanisms of information simplification that lead to the danger that first, laypeople rely on their own epistemological skills when assessing…

Abstract

Purpose

Research shows that there are mechanisms of information simplification that lead to the danger that first, laypeople rely on their own epistemological skills when assessing scientific claims. Second, laypeople underestimate their dependence on experts when they receive simplified information. This underestimation can be problematic because scientific knowledge, due to its complexity, usually cannot be fully understood without further advice from experts. Compared to laypersons, adult education practitioners can be expected to have a higher level of scientific literacy in relation to knowledge in their professional field because they are familiar with the structure of knowledge through their formal education. The present study examines whether the “easiness effect” also occurs in adult education practitioners when they read simplified and highly simplified texts about research findings.

Design/methodology/approach

The sample consisted of 1.267 continuing education institutions. For the survey experiment, particioants were randomly assigned to tree text types at the end of the survey: easy, less scientific and scientific text. We used the difference-in-difference method to analyze the data.

Findings

The study examined whether easily presented research findings influenced self-assessment and reliance on experts. The results of our study support the hypothesis that the easiness effect is also present among professional practitioners.

Originality/value

The use of clear and nontechnical language is essential for ensuring that scientific knowledge is accessible and utilizable outside of academic circles. This aspect gains particular significance in educational research, as it enables professional practitioners to comprehend and ideally implement, research findings in their daily routines to address and resolve real-world challenges in their educational environments. Previous studies have demonstrated that the way text is presented influences laypeople's perceived reliance on experts. Building upon the conceptual framework of the easiness effect, this survey experiment took an additional step by focusing specifically on a targeted audience: professional practitioners in adult education.

Details

Journal of Professional Capital and Community, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-9548

Keywords

Open Access
Article
Publication date: 2 May 2024

Ruth Lynch and Orla McCullagh

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

Abstract

Purpose

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

Design/methodology/approach

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

Findings

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

Practical implications

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

Originality/value

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 2 April 2024

Longhui Liao, Yuehua Ye, Nana Wei, Hong Li and Cheng Fan

Problems such as information asymmetry and a lack of trust among construction practitioners damage the quality and progress of construction projects. The decentralization…

Abstract

Purpose

Problems such as information asymmetry and a lack of trust among construction practitioners damage the quality and progress of construction projects. The decentralization, transparency, traceability and temper-proof nature of blockchain technology (BCT) can provide solutions and facilitate multiparty cooperation. However, BCT acceptance in the construction industry is relatively low, and there are few pilot projects adopting BCT. Most relevant literature focuses on BCT acceptance at the industry and organizational levels, but the impact of non-managerial practitioners executing BCT or the traditional approach in day-to-day work tends to be disregarded. This study aims to establish a theoretical model of BCT acceptance, identify key influencing factors and paths of behavioral intention to adopt BCT and promote strategies to enhance BCT adoption.

Design/methodology/approach

A new BCT acceptance model for construction practitioners was proposed. A survey was performed with 203 construction practitioners in Shenzhen, China and post-survey interviews were conducted with four BCT experts for validation. Covariance-based structural equation modeling was used to examine the influence paths and moderating effect analysis was performed to check practitioners’ differential perceptions.

Findings

Performance expectancy, social influence, facilitating conditions and perceived behavioral control significantly and positively influence behavioral intention to accept BCT, while impacts from effort performance and risk are negative. Overcoming obstacles related to the effort required for BCT adoption and effective risk management will be essential to unlocking BCT’s transformative potential. Then, the moderating effects of respondents’ gender, degree and BCT knowledge as well as the project type involved were analyzed. Continued adoption of BCT in the construction industry has the potential to revolutionize project management, transparency and trust among stakeholders.

Research limitations/implications

The findings of this research can help practitioners and government agencies understand crucial influencing factors and pathways of BCT acceptance. Targeted measures, such as increasing practitioners’ benefits and sense of BCT usefulness, conducting pilot projects and increasing publicity, were proposed for project leadership teams to enhance BCT adoption. This may lead to increased efficiency, reduced disputes and more streamlined and secure construction processes, ultimately enhancing the industry’s overall performance.

Originality/value

Few studies have explored BCT acceptance from the perspective of non-managerial construction practitioners. The BCT acceptance model proposed in this study is a novel adaptation of previous technology acceptance models, with new factors (risk and perceived behavioral control) and moderating variables (degree, BCT knowledge and project type) added for better understanding of non-managerial practitioners’ perceptions and differences.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 5
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 11 April 2024

Yi Lu, Gayani Karunasena and Chunlu Liu

From May 2024, Victoria (Australia) will mandatorily raise the minimum house energy rating standards from 6 to 7 stars. However, the latest data shows that only 5.73% of new…

Abstract

Purpose

From May 2024, Victoria (Australia) will mandatorily raise the minimum house energy rating standards from 6 to 7 stars. However, the latest data shows that only 5.73% of new Victorian houses were designed beyond 7-star. While previous literature indicates the issue’s link to the compliance behaviour of building practitioners in the design phase, the underlying behavioural determinants are rarely explored. This study thus preliminarily examines building practitioners’ compliance behaviour with 7-star Australian house energy ratings and beyond.

Design/methodology/approach

Using a widely-applied method to initially examine an under-explored phenomenon, eight expert interviews were conducted with building practitioners, a state-level industry regulator and a leading national building energy policy researcher. The study triangulated the data with government-led research reports.

Findings

The experts indicate that most building practitioners involved in mainstream volume projects do not go for 7 stars, mainly due to perceived compliance costs and reliance on standardized designs. In contrast, those who work on custom projects are more willing to go beyond 7-star mostly due to the moral norms for a low-carbon environment. The experts further agree that four behavioural determinants (attitudes towards compliance, subjective norms, perceived behavioural control and personal norms) co-shape building practitioners’ compliance behaviour. Interventions targeting these behavioural determinants are recommended for achieving 7 stars and beyond.

Originality/value

This study demonstrates the behavioural determinants that influence building practitioners’ compliance decisions, and offers insight regarding how far they will go to meet 7 stars. It can facilitate the transition to 7 stars by informing policymakers of customized interventions to trigger behaviour change.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 12 February 2024

Cheryl Ann Lambert, Michele E. Ewing and Toqa Hassan

Fake news stories have become a central element of crises that corporate public relations practitioners have confronted. Whether such stories are rumors, outright lies or…

Abstract

Purpose

Fake news stories have become a central element of crises that corporate public relations practitioners have confronted. Whether such stories are rumors, outright lies or deliberate attempts to discredit corporations, they have the same impact and require specific strategies for public relations practitioners to effectively respond. The purpose of this study is to uncover strategies to manage crises that arise from fake news and if and how these strategies differ for other corporate crises.

Design/methodology/approach

In this multi-method study of 21 in-depth interviews and a 8-person focus group with senior-level corporate public relations practitioners, authors explored decision-making strategies for responding to fake news crises. Transcripts of interviews and the focus group were thematically analyzed.

Findings

Results reveal insights regarding how public relations practitioners determine if and when to respond to fake news crises in corporations; what response strategies public relations practitioners have the autonomy to employ for fake news crises in corporations, and how public relations practitioners control media narratives during fake news crises in corporations.

Practical implications

The findings guide public relations practitioners to craft an autonomous decision-making process and effective online listening strategies—establishing a watchful waiting approach—and determine if the fake news issue is a passing moment or movement swirling into a crisis.

Originality/value

Few studies have examined the perspectives of crisis communication experts about minimizing and managing fake news crises. The study identifies opportunities for future research focused on crises originating from fake news and disinformation.

Details

Journal of Communication Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-254X

Keywords

Open Access
Article
Publication date: 9 February 2024

Mohsen Rafiei and Hans Van Dijk

Early research on overqualification suggested that overqualification is primarily associated with negative attitudes and behavior. As a consequence, hiring practitioners were…

1010

Abstract

Purpose

Early research on overqualification suggested that overqualification is primarily associated with negative attitudes and behavior. As a consequence, hiring practitioners were advised against hiring overqualified job applicants. However, recent studies have revealed that there are several potential positive consequences of overqualification. Given this change in perspective on overqualification, we examine how hiring practitioners nowadays look at overqualified job applicants, and what their considerations are for hiring an overqualified job applicant or not.

Design/methodology/approach

We have interviewed 33 hiring practitioners to examine their attitudes and considerations toward hiring overqualified job applicants.

Findings

Results show that hiring practitioners are aware of potential positive as well as negative consequences of overqualification and consider a variety of factors to assess how beneficial hiring an overqualified candidate will be. These factors fall under three categories: Individual considerations, interpersonal considerations and contextual considerations.

Originality/value

We show that overqualification is not a stigma anymore and that the decision to hire an overqualified job applicant or not depends on a mixture of factors that are carefully considered. Two of these three considerations transcend the individual level (i.e. the overqualified person), whereas most research and theories on the consequences of overqualification do not go beyond the individual level. As such, our findings call for more theory and research on interpersonal and contextual factors shaping the consequences of overqualification.

Details

Personnel Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 9 February 2024

Jackson Lord and Rachel Sabin-Farrell

The transtheoretical model (TTM) has been applied to varying areas of physical health, e.g. diabetes. However, research into its applicability to psychotherapy is mixed. The TTM…

Abstract

Purpose

The transtheoretical model (TTM) has been applied to varying areas of physical health, e.g. diabetes. However, research into its applicability to psychotherapy is mixed. The TTM is applied through the University of Rhode Island Change Assessment (URICA). Investigating the utility of the URICA is needed to improve patient care and outcomes. This study aims to assess whether the URICA scores relate to patient outcomes; patient attendance; practitioner ratings of patient readiness, appropriateness, insight, motivation and potential for improvement; and to explore practitioner’s perspectives on the URICA.

Design/methodology/approach

Correlational methods were used to assess the relationship between the URICA and therapeutic outcome, attendance and practitioner-rated areas. Content analysis was used to analyse practitioner qualitative data.

Findings

The URICA did not correlate with either therapeutic outcome or attendance. A significant negative correlation was found between the URICA and practitioner-rated appropriateness of the referral. This means practitioners perceived individuals with lower URICA scores to be a more appropriate referral, despite the score indicating a reduced readiness to change. Qualitative categories included positive views, negative views, ambivalence and changes to measure and process. To conclude, the URICA does not explain a patient’s outcome or attendance. The URICA may not be appropriate to use in its current format in mental health services; therefore, assessing the TTM verbally may be more helpful.

Originality/value

This study provides research into suitability of using the URICA to assess the TTM and its applicability to attendance and outcome in psychological therapies.

Details

Mental Health Review Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1361-9322

Keywords

Article
Publication date: 6 February 2024

Anthony Olukayode Yusuf, Adedeji Afolabi, Abiola Akanmu, Homero Murzi, Andres Nieto Leal, Sheryl Ball and Andrea Ofori-Boadu

There is a growing mismatch between the skill demands of the industry and the offerings of academia. One way of reducing this mismatch is by improving collaborations between…

Abstract

Purpose

There is a growing mismatch between the skill demands of the industry and the offerings of academia. One way of reducing this mismatch is by improving collaborations between practitioners and instructors using web-networking platforms. However, it is important to understand practitioners’ considerations while collaborating with instructors. Therefore, this study identified these considerations in order to infer inputs for the design of the graphical user interface (GUI) of a web-based platform for connecting instructors and practitioners.

Design/methodology/approach

A mixed method was adopted through a survey and focus group. A survey was used to capture practitioners’ considerations while collaborating with instructors for student development, and a focus group helped uncover an in-depth understanding of the study phenomena. The data were analyzed using descriptive and inferential statistics and thematic analysis.

Findings

The results show the willingness of practitioners to collaborate with instructors for student development, the ways by which practitioners are willing to meet instructors' course-support needs and their considerations in deciding to do so. Slight differences were observed between the results of the survey and the focus group regarding the ranking of the practitioners’ considerations. The study highlighted demographic differences in practitioners’ considerations when deciding on meeting instructors' course-support needs. The results provide a basis to deduce the GUI inputs of web-networking platforms for connecting instructors and practitioners.

Originality/value

This study revealed practitioners’ design needs and GUI inputs to facilitate the design of web-networking platforms for connecting instructors and practitioners. This study also contributes to user interface design principles, theories on individual differences and practitioners’ involvement in student professional development.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

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