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Article
Publication date: 12 February 2024

Kim-Lim Tan, Ivy S.H. Hii, Yijing Huang and Yaru Yan

Companies allowing employees to self-report business expenses face the risk of expense fraud because some occasionally engage in dishonest behavior to receive reimbursements for…

Abstract

Purpose

Companies allowing employees to self-report business expenses face the risk of expense fraud because some occasionally engage in dishonest behavior to receive reimbursements for their use. Drawing on the technology acceptance model, this study aims to investigate the effects of perceived usefulness, perceived ease of use and perceived security on the trust in e-reimbursement systems and the relationship with honest disclosure intention.

Design/methodology/approach

A self-administered questionnaire was distributed to 254 respondents, with the partial least squares structural equation modeling used to analyze the data.

Findings

The findings showed that perceived security and perceived usefulness explained trust in e-reimbursement systems, whereas perceived ease of use had no significant effect on it. Corporate governance and trust in e-reimbursement systems have a positive relationship with whistleblowing intention. At the same time, corporate governance mediates the relationship between trust in e-reimbursement systems and honest disclosure intention.

Originality/value

This study sheds light on using e-reimbursement systems within organizations to prevent fraudulent reimbursements and offers recommendations to management on enhancing employees’ intention to engage in honest disclosure behavior through e-reimbursement systems.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 1 February 2024

Baogui Xin, Yaru Hao and Lei Xie

This study delves into how corporations make decisions about influencer marketing. Specifically, it examines the differences between human influencers, who carry the risk of…

Abstract

Purpose

This study delves into how corporations make decisions about influencer marketing. Specifically, it examines the differences between human influencers, who carry the risk of scandals, and virtual influencers, a new and unpredictable realm, regarding their integration with social media platforms.

Design/methodology/approach

Using game theory and empirical data, the study explores crucial factors in influencer marketing, including influencer quality, reputation repair costs and the probability of R&D failures.

Findings

This study suggests that companies favor human influencers when the risk of scandal is low. However, competing companies switch to virtual influencers at different intervals as this risk increases. The costs, likelihood of scandals and competition intensity all play a role in a company's decision-making regarding technology management. Additionally, a higher chance of R&D failure can motivate a company to invest more in R&D to gain a competitive advantage over rivals that may suffer failures.

Research implications/implications

This study provides insights into how corporations manage social media influencer marketing in the digital age. It contributes to marketing theory and technology management decisions by offering a fresh perspective on the relationship between corporate reputation and influencer marketing strategy.

Originality/value

This study offers valuable perspectives into a relatively uncharted area of marketing strategy. It employs game theory and empirical analysis to introduce a fresh method of comprehending the dynamics of influencer marketing, its impact on corporate reputation management and its interaction with social media.

Details

Journal of Research in Interactive Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7122

Keywords

Open Access
Article
Publication date: 11 October 2022

Olawale Daniel Akinyele, Olusola Mathew Oloba and Gisele Mah

African countries are endowed with both human and natural resources. These resources constitute integral components for any economic development due to the long-lasting…

1903

Abstract

Purpose

African countries are endowed with both human and natural resources. These resources constitute integral components for any economic development due to the long-lasting relationship with all sectors in an economy, yet there is an obvious disagreement between growing economy and employment generation in Africa. Though there has been a growing pattern of economic size, particularly the gross domestic product (GDP) among African countries, most of these economies are low in human development. The disagreement between economic growth and employment generation in Africa despite abundant natural resources located on the continent calls for public discourse among scholars. Therefore, the purpose of the study is to examine the peculiar drivers of unemployment intensity in a region characterized by endowed resources.

Design/methodology/approach

The paper adopts two approaches; the authors employed the pooled mean group (PMG) estimator and utilised stochastic frontier analysis (SFA) to generate a government efficiency index between the period 1991 and 2017 among sub-Saharan Africa (SSA) countries.

Findings

The empirical results through the single output-multiple inputs framework indicate that on average, there is a low level of government efficiency towards increasing the objective of human development in Africa. However, in the long run, natural resource endowment has a positive and significant relationship with employment generation for SSA. Hence, the study established that a low level of government efficiency has a long-lasting effect on low human development experienced in Africa.

Social implications

The need to improve the level of government efficiency towards economic development by making both human and physical capital more effective will spur the exploration of natural resources.

Originality/value

The paper provides an empirical study of the effectiveness and efficiency of government through PMG and SFA in establishing the relationship between government approaches and employment level in selected SSA countries.

Details

Review of Economics and Political Science, vol. 8 no. 3
Type: Research Article
ISSN: 2356-9980

Keywords

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