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Journal Articles | 2021

Mobile technology to give a resource-based knowledge management advantage to community health nurses in an emerging economies contex

Judith Fletcher-Brown, Diane Carter, Vijay Pereira, and Rajesh Chandwani

Journal of Knowledge Management

Purpose – Knowledge is a key success factor in achieving competitive advantage. The purpose of this paper is to examine how mobile health technology facilitates knowledge management (KM) practices to enhance a public health service in an emerging economies context. Specifically, the acceptance of a knowledge-resource application by community health workers (CHWs) to deliver breast cancer health care in India, where resources are depleted, is explored.

Design/methodology/approach – Fieldwork activity conducted 20 semi-structured interviews with frontline CHWs, which were analysed using an interpretive inductive approach.

Findings – The application generates knowledge as a resource that signals quality health care and yields a positive reputation for the public health service. The CHW’s acceptance of technology enables knowledge generation and knowledge capture. The design facilitates knowledge codification and knowledge transfer of breast cancer information to standardise quality patient care.

Practical implications – KM insights are provided for the implementation of mobile health technology for frontline health-care professionals in an emerging economies context. The knowledge-resource application can deliver breast cancer care, in localised areas with the potential for wider contexts. The outcomes are valuable for policymakers, health service managers and KM practitioners in an emerging economies context.\

Social implications – The legacy of the mobile heath technology is the normalisation of breast cancer discourse and the technical up-skilling of CHWs.

Originality/value – First, this paper contributes three propositions to KM scholarship, in a public health care, emerging economies context. Second, via an interdisciplinary theoretical lens (signalling theory and technology acceptance model), this paper offers a novel conceptualisation to illustrate how a knowledge-resource application can shape an organisation’s KM to form a resource-based competitive advantage.

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Journal Articles | 2021

Auditors’ negligence and professional misconduct in India: A struggle for a consistent legal standard

M. P. Ram Mohan and Vishakha Raj

Columbia Journal of Asian Law

Gross negligence is a severe form of negligence. Its severity has been characterized using the presence of a mental element or mens rea accompanying the negligent act. Within the context of professional negligence, gross negligence is important as it constitutes professional misconduct. For auditors, a finding of professional misconduct through disciplinary proceedings can result in suspension or expulsion from the profession. In India, gross negligence is regularly used in disciplinary proceedings against auditors and also by the Securities and Exchange Board to determine whether an auditor has violated any securities regulations. Given the implications of a finding of gross negligence on the practice of an auditor, this paper seeks to discuss this Indian legal standard in detail. Using the statutory framework that governs auditors as a backdrop, this paper examines all reported High Court decisions from the 1950s till 2019 along with decisions of the Securities and Exchange Board with regards to an auditor’s duties. We find that the approach used to discern the existence of gross negligence across these decisions has been inconsistent. In the absence of any precedent from the Supreme Court of India that details what comprises gross negligence in the context of auditors, this inconsistent approach poses a problem. This paper offers a starting point for a discussion to minimize the uncertainty currently associated with auditors’ liability for professional misconduct, especially hoping to assist the newly established National Financial Reporting Authority in its decision-making process.

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Journal Articles | 2021

The implications of economic uncertainty for bank loan portfolios

Sanket Mohapatra and Siddharth M. Purohit

Applied Economics

This paper analyses the impact of economic uncertainty on the composition of bank credit across household and firm loans. Using bank-level data spanning 40 developed and developing countries, we find that higher economic uncertainty is associated with an increase in the relative share of household credit in the loan portfolio of banks. This change in composition of credit may result from banks efforts to reduce the overall riskiness of their loan portfolios, since corporate loans are generally viewed as riskier than household loans. This shift is more pronounced for weakly-capitalized banks, which may face greater risks during economic shocks, and for larger banks, which may be riskier due to complex business models and more market-based activities. The variation in our main findings by banks capitalization and size suggests that they arise from changes in bank credit supply in response to greater uncertainty. The baseline results hold for a range of robustness tests. Our study highlights the role of aggregate uncertainty in micro-level outcomes and are relevant for bank capital regulation and the conduct of macroprudential policy.

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Journal Articles | 2021

Central bank gold reserves and sovereign credit risk

Sawan Rathi, Sanket Mohapatra, and Arvind Sahay

Finance Research Letters

Gold holdings with central banks are often considered to play a stabilizing role in times of crisis. This paper performs a cross-country panel data analysis of developed and developing countries to determine whether gold holdings of central banks contribute to sovereign creditworthiness. Our analysis confirms that an increase in central bank gold reserves reduces the credit default swap (CDS) spreads of a country. We also observe that during global crisis and country-specific crisis episodes, the role of central bank gold becomes even more important. In robustness tests, we account for potential endogeneity of central bank gold reserves using a Generalized Method of Moments (GMM) approach. The findings highlight the importance of gold in central bank reserves and indicate a positive role of gold in mitigating a nations external vulnerabilities in an uncertain global economic environment.

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Journal Articles | 2020

What motivates members to transact on social C2C communities? A theoretical explanation

Deepak Trehan and Rajat Sharma

Journal of Consumer Marketing

Purpose – This paper aims to investigate the consumer motivation to buy products on consumer-to-consumer (C2C) communities on social networking sites (SNSs). These transactions involve no intermediation or payment of fees by any party. The phenomenon is in contrast with the traditional C2C transactions, on websites such as eBay, where the company website facilitates the transaction between consumers, charges a fee to sellers and provides limited information about buyers and sellers.

Design/methodology/approach – Drawing from media richness theory and social capital theory, this paper thus proposes and empirically tests a theoretical model developed using data collected from people making transactions on these communities that synthesize the motivations behind consumers’ intention to buy.

Findings – The results indicate that the media richness of the Facebook platform increases the social capital and sense of virtual community among users, which further impacts the purchase intentions of users. Social capital alone does not lead to purchase intention and indirectly impacts purchase intentions through the trust dimension.

Research limitations/implications – This study contributes to theorizing the role of the platform, social capital and sense of virtual community in buying behavior on SNSs and provides valuable new insights into these constructs for the brand managers on social media sites.

Originality/value – Existing research on social commerce does not hold true for C2C communities on SNSs. This paper provides a new perspective into these communities through the lens of media richness and social capital constructs as antecedents of purchase intentions on these communities.

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Journal Articles | 2020

Shattered but smiling: Human resource management and the wellbeing of hotel employees during COVID-19

Promila Agarwal

International Journal of Hospitality Management

The purpose of this paper is to explore the human resource management (HRM) practices adopted by hotels during COVID-19 and to examine the impact of COVID-19 on the wellbeing of hotel employees using qualitative thematic analysis. This study presents HRM practices that organizations can use to effectively manage employees in uncertain times. There is compelling evidence that employee-centered HRM practices strongly impact employee wellbeing. This paper integrates the insights from an HRM framework for wellbeing using a job demands-resources model. The paper identifies themes that confirm and extend existing theories and models of wellbeing. The findings are important for policy makers by offering guidance for managing people effectively during tough times.

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Journal Articles | 2020

The Impostor Phenomenon Among Postdoctoral Trainees in STEM: A US-Based Mixed-Methods Study

Devasmita Chakraverty

International Journal of Doctoral Studies

Aim/Purpose

This mixed-methods research study examined impostor phenomenon during postdoctoral training in science, technology, engineering and mathematics (STEM) through the following research question: “What are the manifestations of the impostor phenomenon experienced during postdoctoral training in STEM?”

Background

The impostor phenomenon occurs when competent, high-achieving students and professionals believe that they are fraud and will be exposed eventually. It involves fear of failure, lack of authenticity, feeling fake or fraud-like, denial of one’s competence, and is linked to lower self-esteem, mental health consequences, and lack of belonging.

Methodology

This study was conducted with US-based postdoctoral trainees (or postdocs) using mixed-methods approach. The study examined aspects of impostor phenomenon among 43 postdocs by converging survey data using Clance Impostor Phenomenon Scale (CIPS) and qualitative data from semi-structured interviews from the same participants. Both convenience and snowball sampling were used. Majority of the participants were White, female, and from science disciplines. Interview findings were organized into themes using constant comparative method and analytic induction.

Contribution

Findings pointed to the need for better designing professional development programs for postdocs that would: 1) address fears and insecurities due to impostor-feelings, 2) normalize conversations around perceived failure, judgment, and one’s lack of belonging, and 3) provide support with networking, mentoring, academic communication, and mental health challenges.

Findings

Survey results indicated moderate to intense impostor-feelings; interviews found six triggers of the impostor phenomenon during postdoctoral training: 1. not pursuing new things, 2. not making social connections, 3. impaired academic communication, 4. not applying, 5. procrastination and mental health, and 6. feeling undeserving and unqualified. Current findings were compared with prior findings of impostor-triggers among PhD students who also experienced the first three of these challenges during doctoral training: challenges to applying newly learnt knowledge in other domains, reaching out for help, and developing skills in academic communication verbally and through academic writing.

Recommendations for Practitioners

The office of postdoctoral affairs could design professional development programs and individual development plans for those experiencing the impostor phenomenon, focusing on strengthening skills (e.g., academic writing) in particular. There was an environmental and systemic dimension to the imposter phenomenon, perhaps more prevalent among women in STEM. The academy could devise ways to better support scholars who experience this phenomenon.

Recommendation for Researchers

Research characterizing the qualitative characteristics of the impostor phenomenon across the STEM pipeline (undergrads, PhD students, postdocs, and faculty) would help understand if the reasons and manifestations of this phenomenon vary among differing demographics of students and professionals.

Impact on Society

Organizations could focus on the training, development, mental health, and stressors among postdocs in STEM, particularly by focusing on career transition points (e.g., PhD to postdoc transition, postdoc to faculty transition), especially for those at-risk of experiencing this phenomenon and therefore dropping out.

Future Research

Future research could examine how to manage or overcome the impostor phenomenon for students and professionals, focus on disciplines outside STEM, and investigate how socialization opportunities may be compromised due to this phenomenon. Longitudinal studies might characterize the phenomenon better than those that focused on the impostor phenomenon at a single time-point.

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Journal Articles | 2020

Does negative teacher behavior influence student self-efficacy and mastery goal orientation?

Kathan D. Shukla, Samvet Kuril, and Vijaya Sherry Chand

Learning and Motivation

In a hierarchical society such as India’s, negative teacher behaviors are often part of the routine. However, there is a gap in the literature investigating the influence of negative teacher behaviors (specifically admonishing and dissatisfied behaviors) on students’ mastery goal orientation (MGO) and self-efficacy for learning which are important for student success. Accordingly, we examined these associations in Indian middle schoolers (N = 6423) after controlling for prior year outcomes and demographics. The data were collected through paper and pencil-based surveys at the beginning and the end of the 2015−16 academic session. Teacher behavior was measured using the Questionnaire on Teacher Interaction (QTI) whereas self-efficacy and MGO were measured using the Motivated Strategies for Learning Questionnaire (MSLQ). The analysis involved structural equation modelling of admonishing and dissatisfaction behaviors and student self-efficacy and MGO where we controlled for students’ prior outcomes and demographics. The independent variables collectively explained 27.4 % and 22 % of the variation in MGO and self-efficacy. Higher levels of teachers’ dissatisfied behaviors reduced self-efficacy and MGO within one year. Teachers’ admonishing behavior was linked with lower self-efficacy. Implications for policymakers, administrators and teachers are discussed.

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Journal Articles | 2020

Does financial reporting quality vary across firm life cycle?

Gopal V. Krishnan, Emma-Riikka Myllymaki, and Neerav Nagar

Journal of Business Finance & Accounting

This study provides empirical evidence that across firm life cycle there is considerable variation in financial reporting quality. Specifically, the focus is on matching quality captured by the contemporaneous correlation between revenues and expenses and on the likelihood of material misstatements in financial statements. On balance, we observe an inverted U-shaped pattern of financial reporting quality, that is, lower quality during the introduction, growth, and decline stages, compared to the mature stage of firm life cycle. First, we find poor matching of expenses with revenues in the introduction, growth, and decline stages. This implies conservative or aggressive recognition of expenses, leading to less informative earnings, and hence lower financial reporting quality. Then, we examine the likelihood of material misstatements, measured by weaknesses in internal control over financial reporting, financial statement restatements, Securities and Exchange Commission's (SEC) accounting and auditing enforcement releases (AAER), and financial statement divergence (FSD) scores. We find clear indications that firms in the introduction, growth, and decline stages are significantly more likely to have misstatements in their financial statements compared to firms in the mature stage. Overall, the findings of this study enhance our understanding of the role of life-cycle stages in causing variation in financial reporting quality.

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Journal Articles | 2020

Demand for Crop Insurance in Developing Countries: New Evidence from India

Ranjan Kumar Ghosh, Shweta Gupta, Vartika Singh, and Patrick S. Ward

Journal of Agricultural Economics

Determining farmers’ real demand for crop insurance is difficult, especially in developing countries, where there is a lack of formal financial sector integration and a high reliance on informal risk mitigation options. We provide some new estimates of farmers’ willingness-to-pay for insurance in the context of a large-scale subsidised programme in India. We conducted a discrete choice experiment with agricultural households across four states in India, enabling us to estimate preferences for specific insurance policy attributes such as coverage period, method of loss assessment, timing of indemnity payments and the cost of insurance. Our results suggest that farmers do value crop insurance under certain conditions and some are willing to pay a premium for such coverage in excess of the subsidised rates they are currently required to pay under this programme. In particular, farmers value the assurances that they will receive timely payouts when they incur losses, and may not have a strong preference for the method with which losses are assessed. On the other hand, farmers are quite sensitive to coverage periods. Our baseline assessment shows that when optimised to farmer requirements, there can be a sizeable demand for crop insurance by developing country farmers.

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IIMA