Artificial intelligence in healthcare IT: Enhancing work productivity through techno-eustress
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Authors: Shagirbasha, Shameem; Agarwal, Naman; Vilma, G. Angelin
Year: 2026 | IIM Tiruchirappalli
Source: International Journal of Information Management DOI: 10.1016/j.ijinfomgt.2025.103004
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In a labor-intensive sector such as healthcare, the work productivity of frontline healthcare workers (FHWs) is crucial to reducing costs and managing patient volume. This study explores the affordances of Gen AI HITs that enhance FHWs' work productivity and examines the mechanisms underlying this e...(Read Full Abstract)
In a labor-intensive sector such as healthcare, the work productivity of frontline healthcare workers (FHWs) is crucial to reducing costs and managing patient volume. This study explores the affordances of Gen AI HITs that enhance FHWs' work productivity and examines the mechanisms underlying this effect. A sequential mixed-methods design was employed for this study: qualitative interviews with 32 FHWs to identify the affordances that positively influence work productivity, followed by quantitative analyses using the PROCESS macro and structural equation modeling (SEM) to assess mediation by techno-eustress and moderation by job self-efficacy. The qualitative findings indicate that Gen AI HITs' information, navigation, and interactivity affordances foster work productivity among FHWs, among other affordances identified. The quantitative results highlight that techno-eustress mediates the positive impact of Gen AI HITs' interactivity and information affordances on FHWs' work productivity, but not navigation affordance. However, when accounting for FHWs' job self-efficacy, the mediation effect of techno-eustress becomes significant for all three affordances of Gen AI HIT-information, navigation, and interactivity. Specifically, the indirect positive impact of these affordances on productivity is stronger among FHWs with higher job self-efficacy. These results offer significant contributions to understanding the human-technology interaction in healthcare and provide practical insights for designing Gen AI HITs and training programs that improve adoption while enhancing work performance.
Audit Committee Characteristics and Inter-Corporate Loans: Indian Evidence
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Authors: Kushwaha, Narendra Nath; Dixit, Bipin Kumar; Raghunandan, K.
Year: 2026 | IIM Tiruchirappalli
Source: International Journal of Auditing DOI: 10.1111/ijau.70004
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Inter-corporate loans (ICLs) are significant issues in many developing countries, such as India, given the opportunities for wealth extraction from non-controlling shareholders. ICLs have attracted significant attention from legislators and regulators in India as part of efforts to enhance corporate...(Read Full Abstract)
Inter-corporate loans (ICLs) are significant issues in many developing countries, such as India, given the opportunities for wealth extraction from non-controlling shareholders. ICLs have attracted significant attention from legislators and regulators in India as part of efforts to enhance corporate governance and financial reporting quality. Recent changes in law and regulation in India require greater scrutiny of ICLs by audit committees. Using an unbalanced panel of 6074 firm-year observations from 2261 publicly listed Indian firms, we find that audit committee independence (busyness) is negatively (positively) associated with ICLs. The results have policy implications because Indian law and Indian stock exchange listing rules (a) do not require that audit committees of publicly listed companies be fully independent and (b) have very high thresholds for audit committee director busyness.
Examining the dynamics of electric vehicle adoption using Malmquist-DEA: evidence from an emerging economy
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Authors: Sandhiya, E.; Gajanand, M. S.
Year: 2026 | IIM Tiruchirappalli
Source: Transportation Research Part A-Policy and Practice DOI: 10.1016/j.tra.2025.104829
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The increasing interest in climate change and environmental protection has led to an increasing global emphasis on electric vehicle (EV) adoption. This study investigates the growth and efficiency of EV adoption across the different states in India. Using Malmquist-DEA, we assess the impact of techn...(Read Full Abstract)
The increasing interest in climate change and environmental protection has led to an increasing global emphasis on electric vehicle (EV) adoption. This study investigates the growth and efficiency of EV adoption across the different states in India. Using Malmquist-DEA, we assess the impact of technological advancements and regional-level policies on EV adoption. We discuss the role of different performance metrics as a key driver for EV adoption. Furthermore, by using the case of India and examining regional variations for EV adoption efficiency, we recommend differentiated policy approaches: maintaining and expanding existing infrastructure for stable regions and implementing targeted policy interventions for relatively low-performing regions. The findings of this study provide valuable insights for policymakers to develop effective strategies that promote technological innovation, infrastructure development, and balanced EV adoption across different regions of a developing country.
Resilient supply chains in the automotive industry: a risk prioritization framework for electric and traditional vehicles in Industry 4.0
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Authors: Chauhan, Avinash; Vimala Rani, M.
Year: 2026 | IIM Tiruchirappalli
Source: International Journal of Productivity and Performance Management DOI: 10.1108/IJPPM-03-2025-0181
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PurposeSupply chain risk in the auto manufacturer industry in Industry 4.0 is the subject matter of this article, aimed at electric vehicle (EV) and traditional vehicle (TV) manufacturers. The article seeks to rank possible risks and offer recommendations on building resilience.Design/methodology/ap...(Read Full Abstract)
PurposeSupply chain risk in the auto manufacturer industry in Industry 4.0 is the subject matter of this article, aimed at electric vehicle (EV) and traditional vehicle (TV) manufacturers. The article seeks to rank possible risks and offer recommendations on building resilience.Design/methodology/approachA fuzzy-DEMATEL-AHP-PROMETHEE-II hybrid approach is used to assess and rank the risks. The risks are categorized into four types: supply, demand-side, operational and externalities, including pandemics and natural disasters.FindingsThe risk analysis identifies supplier vulnerabilities to bankruptcy and uncertain demand as major risks, emphasizing the importance of financial health and adaptability. Talent shortages and skill gaps are key operational risks, necessitating strong talent development and skill diversification. Natural disasters emerge as major external threats, highlighting the need for contingency planning, resilient infrastructure and intersectoral collaboration. Comparative analysis between EV and TV manufacturers reveals distinct risk profiles, enabling targeted interventions. The study contributes to performance management by aligning risk responses with resilience indicators, helping firms improve preparedness and resource deployment.Practical implicationsSuggestions involve increasing financial strength among suppliers, reducing demand volatility and compensating operating weaknesses. Investments in infrastructure resilience and shared risk management are required to reduce disruptions.Originality/valueThis study provides a novel framework for risk prioritization in automotive supply chains, offering comparative insights into EV and TV manufacturers and contributing actionable strategies for stakeholders to strengthen supply chain resilience.
Unveiling tourist transition patterns to sustainable homestays in India: a push-pull-mooring model analysis and implications for social responsibility
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Authors: Shagirbasha, Shameem; Vilma, Angelin; Booshnam, D.; Agarwal, Naman
Year: 2026 | IIM Tiruchirappalli
Source: Social Responsibility Journal DOI: 10.1108/SRJ-07-2024-0484
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PurposeDrawing on the push-pull mooring model (PPM), this study aims to examine customer switching behavior from conventional homestays to sustainable homestays, contributing to the discourse on social responsibility and sustainable tourism.Design/methodology/approachThe study used a sequential mixe...(Read Full Abstract)
PurposeDrawing on the push-pull mooring model (PPM), this study aims to examine customer switching behavior from conventional homestays to sustainable homestays, contributing to the discourse on social responsibility and sustainable tourism.Design/methodology/approachThe study used a sequential mixed-method approach, using 23 interviews (qualitative) and responses from 433 travelers collected through a survey (quantitative). The developed model and collected data were tested using Smart PLS SEM.FindingsStudy 1 revealed prominent themes and Study 2 supported many hypothesized relationships. For instance, switching costs did not affect either switching intention or behavioral intention, whereas subjective norms influenced both. Switching intention fully mediated the effects of switching costs and environmental concerns on behavioral intention and partially mediated the effects of alternative attractiveness and subjective norms.Originality/valueThis study is one of the few in the literature to examine customer switching intentions to sustainable homestays, using Airbnb as a case study. The findings provide valuable insights into the factors driving sustainable consumption behaviors, highlighting the role of social responsibility in tourism.
A Comparative Analysis of Earnings Between Internal Return Migrants and Nonmigrants in India
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Authors: Bhatt, Vasavi; Grover, Minali; Bahl, Shweta
Year: 2025 | IIM Tiruchirappalli
Source: Journal of Public Affairs DOI: 10.1002/pa.70034
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While migration is a largely discussed form of labor mobility, internal return migration of workers has not received much attention. Individuals return to their native or previous place either for reasons related to work, distress, or family. Not only are they returning to a place that is familiar t...(Read Full Abstract)
While migration is a largely discussed form of labor mobility, internal return migration of workers has not received much attention. Individuals return to their native or previous place either for reasons related to work, distress, or family. Not only are they returning to a place that is familiar to them in terms of language, culture, and society, but also, they may have acquired some skills before returning. Therefore, labor market outcomes for return migrants are likely to differ from those of nonmigrants, who are otherwise similar to each other in most aspects. Against this context, the paper compares the earnings of internal return migrants with nonmigrants in India using the Periodic Labor Force Survey 2020-21. To this end, the study performs ordinary least square estimation by sector (rural and urban), gender, age cohorts, and employment activity status (self-employed, regular salaried, casual labor). As part of robustness analysis, it also uses the propensity score matching method. Both the exercises suggest that internal return migrants, on average, experience an earnings penalty in rural areas but a premium in urban areas. Also, a regular salaried internal return migrant experiences an earnings premium irrespective of the location (rural or urban). The earning pattern for men largely imitates the overall pattern. However, the earnings differential between female internal return migrants and nonmigrants is not significant as most of them migrate because of reasons other than work, like marriage. The findings of this study have significant implications, as what individuals do and how much they earn upon their return have direct consequences on the employment and income distribution of any region.
An AI-Based Framework for Interpretable Mental Health Literacy Segmentation and Decision Support
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Authors: Sarode, Antara Ravindra; Rani, M. Vimala; Das, Basudeb; Umesh, S.; Punia, Sushil
Year: 2025 | IIM Tiruchirappalli
Source: IEEE Journal of Biomedical and Health Informatics DOI: 10.1109/JBHI.2025.3609786
Access Type: hybrid
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Mental Health Literacy (MHL) is a multidimensional aspect that addresses barriers to seeking professional help. Strong MHL enables individuals to identify mental health challenges and seek professional support if required. Although its importance is widely recognized, there is a significant gap in t...(Read Full Abstract)
Mental Health Literacy (MHL) is a multidimensional aspect that addresses barriers to seeking professional help. Strong MHL enables individuals to identify mental health challenges and seek professional support if required. Although its importance is widely recognized, there is a significant gap in the design of targeted interventions considering modifiable factors. This study offered a decision support framework that assessed multiple dimensions of MHL and segmented individuals within academic communities based on modifiable predictors that can be amenable to change through educational interventions. The user study was conducted using a cross-sectional survey of 385 participants, representing diverse academic roles. Five latent profiles were identified, each reflecting distinct configurations of help-seeking attitude, knowledge, and beliefs related to mental illness using Latent Profile Analysis. The study compared decision tree classifiers (C5.0, CART, and Conditional Inference Trees) to generate decision rules tailored to each profile, ensuring interpretability and practical utility. Interactions between MHL profiles and demographic variables are visualized through an interactive POWER BI dashboard. This framework provides actionable insights to policymakers and health professionals for targeted resource allocation, precise intervention design, and longitudinal tracking of profile evaluation, thereby enhancing institutional mental healthcare.
An Identification-based Understanding of Team Engagement in Global Virtual Teams (GVTs)
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Authors: Shaik, Farheen Fathima; Makhecha, Upam Pushpak; Varkkey, Biju; Gouda, Sirish Kumar
Year: 2025 | IIM Tiruchirappalli
Source: Australasian Journal of Information Systems DOI: 10.3127/ajis.v29.5293
Access Type: Green Submitted, gold
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Because of globalization and technological advancements, organizations have adopted virtual work arrangements, specifically Global Virtual Teams (GVTs). This study conducted a 16-month ethnographic inquiry in a multinational enterprise to explore team engagement in GVTs. The findings indicate that G...(Read Full Abstract)
Because of globalization and technological advancements, organizations have adopted virtual work arrangements, specifically Global Virtual Teams (GVTs). This study conducted a 16-month ethnographic inquiry in a multinational enterprise to explore team engagement in GVTs. The findings indicate that GVT members often handle multiple roles across various teams and organizations and identify with these entities separately, thus displaying different levels of identification with roles, teams, and organizations. These three identification cascades affect other members' engagement and overall team engagement. Higher levels of identification with roles, teams, and organizations trigger a positive engagement contagion across the GVT, whereas a lower level of identification triggers a negative engagement contagion. We also identify four distinct configurations of GVT members, illustrating the complex nature of engagement dynamics in GVT settings. This identification-based understanding of engagement in GVTs contributes to the literature on team engagement and IS by highlighting the significance of understanding the sensitive dependence of GVT team engagement on members' identification with their roles, teams, and organizations and subsequent engagement contagion.
Asset-liability maturity mismatches and banking fragility risk
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Authors: Bhusan, Soumik; Dayanandan, Ajit; Naresh, G.
Year: 2025 | IIM Tiruchirappalli
Source: International Journal of Accounting and Information Management DOI: 10.1108/IJAIM-08-2024-0305
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PurposeThe objective of this study is to examine the role of the negative asset-liability gaps on banking fragility in India.Design/methodology/approachThe study is based on the maturity profile of assets and liabilities of all public and private commercial banks from 2013 to 2023 in India. The stud...(Read Full Abstract)
PurposeThe objective of this study is to examine the role of the negative asset-liability gaps on banking fragility in India.Design/methodology/approachThe study is based on the maturity profile of assets and liabilities of all public and private commercial banks from 2013 to 2023 in India. The study examines the impact of negative asset-liability gaps on bank fragility using a logit model. The authors identify fragile banks using the Z-score, an established measure in banking fragility. The robustness of these results is verified by using alternative fragility measures, i.e. coverage ratio, and analysis based on bank ownership, bank size and a breakpoint.FindingsThe authors find interest and liquidity risks evidenced in negative asset-liability maturity gaps across short- and medium-term maturities apart from non-performing assets aggravated banking fragility in India. Asset-liability maturity mismatches are leading indicators that act as early warning signals in flagging bank fragility. The findings are robust even when we use coverage ratio as an alternative measure of financial fragility.Originality/valueExisting metrics of bank fragility, such as CAMELS model and stress tests, are lagged indicators of bank fragility. The current study presents negative asset-liability maturity mismatch as a leading indicator of bank fragility apart from non-performing asset of banks. While earlier studies attribute banking failures to credit risk and liquidity risk, this study also underscored the importance of asset-liability management for prudent risk management.
Benchmarking the performance of hotels and restaurants in India: a slack-based measure approach (aug,10.1007/s12597-025-01000-1,2025)
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Authors: Mahajan, Varun; Mogha, Sandeep Kumar; Pannala, R. K. Pavan Kumar
Year: 2025 | IIM Tiruchirappalli
Source: Opsearch DOI: 10.1007/s12597-025-01034-5
Access Type: Bronze
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Conceptualization of greenwashing in the hospitality industry
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Authors: Meenakshi, M.; Dhir, Amandeep; Shah, Priya; Nicolau, Juan Luis; Kaur, Puneet
Year: 2025 | IIM Tiruchirappalli
Source: International Journal of Hospitality Management DOI: 10.1016/j.ijhm.2025.104255
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This study aims to examine the definition and types of greenwashing in the hospitality industry from the perspective of employees. It uses qualitative research methods involving multi-stage data collection. Two waves of data-with 51 employees in the first wave and 44 in the second-were collected thr...(Read Full Abstract)
This study aims to examine the definition and types of greenwashing in the hospitality industry from the perspective of employees. It uses qualitative research methods involving multi-stage data collection. Two waves of data-with 51 employees in the first wave and 44 in the second-were collected through open-ended essays from employees in the UK and USA. Through thematic analysis, two aggregate themes were identified: first, the definition of greenwashing, including what, why, how, and by whom it is done; and second, types of greenwashing, encompassing false claims, exaggerations, misrepresentations, and selective disclosure. The findings of this study will enable managers to develop safeguard measures to prevent greenwashing practices and promote greater transparency in green practices.
Cyberbullying and Depression: An empirical study of Indian executives
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Authors: Pradhan, Sajeet; Agrawal, Swati; Srivastava, Aman
Year: 2025 | IIM Tiruchirappalli
Source: Vision-The Journal of Business Perspective DOI: 10.1177/09722629221074752
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The purpose of this paper is to investigate the linkage between cyberbullying and depression. Using the multi-mediation routes this study also explores the cyberbullying-depression relationship via helplessness and self-esteem. This study is a multi-mediation model with a sample size of 340 responde...(Read Full Abstract)
The purpose of this paper is to investigate the linkage between cyberbullying and depression. Using the multi-mediation routes this study also explores the cyberbullying-depression relationship via helplessness and self-esteem. This study is a multi-mediation model with a sample size of 340 respondents. The study draws cross-sectional data from respondents from diverse industry backgrounds ranging from information technology, education, banking, and retail. Partial least square (PLS-SEM) was used for the analysis. Using the cognitive theory of depression, results showed that cyberbullying is positively related to depression. Also, the study found that helplessness and self-esteem mediate the linkage between cyberbullying and depression. The study is unique as perhaps for the first time the multi mediation mechanism has been studied in the relationship of cyberbullying and depression. Drawing from helplessness/ hopelessness theory, the study has conceptualized and tested cyberbullying as a stressor that triggers various adverse cognitions which have been tested in multi-mediational route. The study highlights several issues emerging with the increased use of the internet and the severe abusive behaviour in form of cyberbullying. There is a need for organizations and managers to have specific actions to reduce the tendency of helplessness and low self-esteem due to cyberbullying to control adverse cognition of depression among employees.
Do interest rates respond to fiscal deficit asymmetrically - recent evidence from the Indian economy
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Authors: Bhat, Javed Ahmad; Equbal, Md Sarfraz; Sharma, Naresh Kumar
Year: 2025 | IIM Tiruchirappalli
Source: Macroeconomics and Finance in Emerging Market Economies DOI: 10.1080/17520843.2025.2600806
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In an asymmetric framework, we found the dominance of recessionary avoidance preference (RAP) compared to inflation avoidance preference (IAP) of policymakers concerning the response of interest rates to inflation. Likewise, an increase in fiscal deficit and bank credit to the commercial sector rais...(Read Full Abstract)
In an asymmetric framework, we found the dominance of recessionary avoidance preference (RAP) compared to inflation avoidance preference (IAP) of policymakers concerning the response of interest rates to inflation. Likewise, an increase in fiscal deficit and bank credit to the commercial sector raises the interest rate by a greater magnitude than a decrease lowers it. Currency depreciation and foreign interest rate hikes increase the domestic interest rate. However, the effect of appreciation is statistically insignificant. Results are robust to alternative models and imply significance of price stability, fiscal discipline, efficient credit allocation, exchange rate stability for macroeconomic stabilization.
Driving Sustainability: Unravelling the Dynamics of User Engagement on Organization Generated Social Media Content on Electric Vehicles
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Authors: Sharma, Gaurav; Chatterjee, Swagato; Rani, Vimala; Tatavarthy, Aruna Divya; Bose, Indranil
Year: 2025 | IIM Tiruchirappalli
Source: Information Systems Frontiers DOI: 10.1007/s10796-025-10631-0
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The transportation sector is facing a need for sustainable alternatives due to the challenges posed by climate change, urbanization, and dependency on fossil fuel. Electric vehicles (EVs) have emerged as a key solution to these mobility problems globally. However, the adoption of EVs remains uneven ...(Read Full Abstract)
The transportation sector is facing a need for sustainable alternatives due to the challenges posed by climate change, urbanization, and dependency on fossil fuel. Electric vehicles (EVs) have emerged as a key solution to these mobility problems globally. However, the adoption of EVs remains uneven across regions due to infrastructural, economic, and consumer-related barriers. In this study, we examine the role of organization generated content (OGC) in influencing public sentiment and engagement with EV-related material. Using advanced computational methods, including topic modelling with Latent Dirichlet Allocation (LDA), sentiment analysis, and predictive modelling, the research identifies critical themes driving online discussions and user engagement. We find that topics such as carbon emissions, charging infrastructure, EV finance and repair, and popular car features significantly impact user sentiment and engagement. Posts emphasizing technological advancements, affordability, and infrastructure growth lead to positive engagement, while concerns like range anxiety and cost generate neutral or negative responses. We also discover how government organizations, non-government organizations (NGOs), and corporates, should tailor their messaging to influence public perception. This research contributes to the literature on sustainability communication and computational social science by providing actionable insights into how organizations can communicate on social media. It highlights the importance of strategic, visually engaging, and data-driven communication to address consumer concerns, drive meaningful engagement, and ultimately promote the adoption of EVs. The paper provides implications for policymakers, social media managers, and sustainability advocates striving to foster environmentally friendly transportation solutions.
Enhancing student well-being using structured leisure curriculum: a curriculum development and impact assessment study
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Authors: Mythiri, B.; James, Roshni; Perannagari, Krishna Teja
Year: 2025 | IIM Tiruchirappalli
Source: World Leisure Journal DOI: 10.1080/16078055.2025.2589318
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The study addresses the need for a structured leisure education intervention by developing a versatile curriculum adaptable to diverse educational settings and age groups. The curriculum is developed with the Leisure and Well-being model as the theoretical foundation and using a three-phase research...(Read Full Abstract)
The study addresses the need for a structured leisure education intervention by developing a versatile curriculum adaptable to diverse educational settings and age groups. The curriculum is developed with the Leisure and Well-being model as the theoretical foundation and using a three-phase research approach involving hybrid thematic analysis and Fuzzy-Set Qualitative Comparative Analysis (fsQCA). The hybrid thematic analysis shows that students increasingly prefer de-stressing leisure activities, such as travelling, spending time with loved ones, trying new cuisines, and exploring creative pastimes, while physical activities receive less attention. The fsQCA of students' feedback after engaging in the leisure curriculum activities indicates that various combinations of leisure resources can effectively enhance the benefits of leisure activities. Insights from the fsQCA also enable future researchers to modify the proposed Leisure and Well-being curriculum to align with the leisure resources accessible to them. The curriculum aligns with constructive learning approaches that are increasingly popular in contemporary education, promoting more reflective and experiential academic practices.
Ergonomic risks affecting the performance of work-from-home employees in IT industry: a comprehensive analysis
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Authors: Kamala, V; Yamini, S.; Gajanand, M. S.
Year: 2025 | IIM Tiruchirappalli
Source: International Journal of Productivity and Performance Management DOI: 10.1108/IJPPM-10-2023-0561
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PurposeThis research paper aims to provide a comprehensive analysis of the ergonomic risks faced by employees in the IT industry who work from home (WFH). With the increasing prevalence of remote work, understanding and addressing ergonomic challenges are crucial to ensure the well-being, productivi...(Read Full Abstract)
PurposeThis research paper aims to provide a comprehensive analysis of the ergonomic risks faced by employees in the IT industry who work from home (WFH). With the increasing prevalence of remote work, understanding and addressing ergonomic challenges are crucial to ensure the well-being, productivity and long-term health of IT professionals.Design/methodology/approachThe data are gathered through a survey questionnaire which includes demographic factors, job-related factors, quick video display terminal (VDT) workspace evaluation factors, quick chair design usability evaluation factors and the Cornell Musculoskeletal Discomfort Questionnaire (CMDQ) in order to measure the ergonomic risks among them. The risk factors associated with each body part are determined using ordinal logistic regression.FindingsHighest occurrence of musculoskeletal disorders was observed in the neck, hip and lower back among WFH employees. By identifying and prioritizing these risks, organizations and individuals can implement effective strategies to promote a healthy and ergonomic work environment for remote IT employees.Originality/valueThis research contributes new insights that will be helpful for researchers and practitioners working in the areas of ergonomic risks, improving performance of work from home employees and provides suggestions for future research to explore and enrich the existing knowledge base.
Evolving affordances and constraints in mobile payment use: a study of Indian micro-enterprises' UPI adoption process
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Authors: Kumar, Mayank; Singh, Jang Bahadur; Sharma, Sujeet Kumar
Year: 2025 | IIM Tiruchirappalli
Source: Journal of Enterprise Information Management DOI: 10.1108/JEIM-09-2023-0455
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PurposeThis research aims to uncover how the adoption process of a mobile payment solution unfolds in its local use. We examined micro-enterprises' adoption of UPI-based payment system in India.Design/methodology/approachWe employed an ethnographic approach to study the micro-entrepreneurs' daily pr...(Read Full Abstract)
PurposeThis research aims to uncover how the adoption process of a mobile payment solution unfolds in its local use. We examined micro-enterprises' adoption of UPI-based payment system in India.Design/methodology/approachWe employed an ethnographic approach to study the micro-entrepreneurs' daily practice and adopted a relational ontology to conduct an in-practice enquiry of the UPI payment adoption process.FindingsApplying the practice perspective of Technology Affordances and Constraints Theory, we found that UPI adoption was shaped through a dynamic interplay of emerging affordances and constraints. New features, such as All-in-one QR, enabled actions like cross-platform money transfer but also introduced challenges like fraud. Advancements in the technology addressed previous challenges but also created new hurdles. This cycle of evolving affordances and constraints within the contextual use of UPI payment technology shaped its adoption process.Research limitations/implicationsThe findings contribute to the existing body of mobile payment literature by elucidating the role of localized and ongoing enactment of affordances and constraints. Unlike existing adoption theories, using relational concepts of affordances and constraints revealed how the integration of mobile payment into practice leads to emergent use patterns and widespread adoption.Practical implicationsWe emphasize the need for solutions that address localized challenges and contextual needs. The study advises policymakers to consider technology's benefits and limitations in interventions.Originality/valueThe study offers a unique view on mobile payment adoption, highlighting the role of technological materiality and temporality. It reveals how the changing materiality of technology shapes the adoption process through localized affordances and constraints.
Exploring accounting conservatism: a comprehensive review and current landscape
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Authors: Agarwal, Brijraj; Dubey, Ritesh Kumar; Avabruth, Suhas
Year: 2025 | IIM Tiruchirappalli
Source: Journal of Accounting Literature DOI: 10.1108/JAL-08-2024-0203
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Purpose - This article aims to provide a deeper understanding of accounting conservatism literature through an extensive literature review with the aid of bibliometric analysis. It also proposes specific research questions for future studies within particular themes in this domain. Design/methodolog...(Read Full Abstract)
Purpose - This article aims to provide a deeper understanding of accounting conservatism literature through an extensive literature review with the aid of bibliometric analysis. It also proposes specific research questions for future studies within particular themes in this domain. Design/methodology/approach - This study analyses a sample of 1,044 documents published between 1994 and 2023. It employs co-citation analysis, cluster analysis, content analysis, keyword analysis, thematic analysis, and a three-field plot to map the intellectual structure of accounting conservatism and classify the literature into four key themes. Findings - The cluster and thematic analyses identified four main strands of accounting conservatism literature: information asymmetry, corporate governance, financial factors, and ESG factors. Several important research areas in each of the four domains have been highlighted. The study also outlines various parameters, including authorship, highest cited papers, leading journals, and country-wise publication trends, while highlighting emerging research themes for future scholars. Research limitations/implications - The study's limitations include potential oversimplification by categorizing the vast literature into four themes and inherent shortcomings of the bibliometric analysis technique. Practical implications - This study serves as a valuable resource for scholars of accounting conservatism, offering insights into potential collaborations, publication outlets, and scientific output by country while identifying popular keywords, emerging trends, and evolving themes within the domain for future research. Practitioners and regulators can gain a comprehensive understanding of accounting conservatism across various domains, with a particular focus on the interplay between ESG factors and accounting conservatism, which is crucial for future regulatory changes and CSR policies. Originality/value - This article presents the first comprehensive bibliometric study on accounting conservatism, including ESG factors and other established themes, and proposes new research areas. The article also analyses a substantial sample of 1,044 studies from both Scopus and Web of Science (WOS) over a 30-year period, making it the first bibliometric study on accounting conservatism to combine both the databases for a comprehensive exploration of the topic.
Exploring the elements: cross-cultural validation of Donald's Weather as a Career Metaphor
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Authors: Donald, William E.; Mouratidou, Maria; Nimmi, P. M.
Year: 2025 | IIM Tiruchirappalli
Source: Education and Training DOI: 10.1108/ET-12-2024-0581
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PurposeDrawing on a sustainable career ecosystem theory and narrative career identity, our study empirically tests Donald's (2022) conceptualisation of Weather as a Career Metaphor (WCM).Design/methodology/approachSurvey data were collected from 368 undergraduates in India (n = 184) and the UK (n = ...(Read Full Abstract)
PurposeDrawing on a sustainable career ecosystem theory and narrative career identity, our study empirically tests Donald's (2022) conceptualisation of Weather as a Career Metaphor (WCM).Design/methodology/approachSurvey data were collected from 368 undergraduates in India (n = 184) and the UK (n = 184) through open-ended questions in 2024 to enable a cross-cultural comparison.FindingsQualitative content analysis, followed by frequency counts of categories, showed strong alignment between participants from both countries. The ten original weather elements proposed in the WCM (sun, rain, drought, thunder and lightning, ice, fog, tailwind, headwind, tornado and rainbow) were empirically supported and further refined. The element rain revealed notable cross-cultural variation in emphasis across its three categories. Three additional weather elements (cloud, hail and snow) were identified and defined. Overall, 88.86 per cent of participants (88.04 in India and 89.67 in the UK) found the WCM useful in reflecting on their employability and future careers. Interestingly, even those who reported limited usefulness described weather elements in a way consistent with other participants.Originality/valueThe study makes a theoretical contribution by empirically validating the revised WCM grounded in sustainable career ecosystem theory and narrative career identity. Practically, it provides career development practitioners with a new, context-sensitive metaphor to support undergraduates in India and the UK to prepare for and subsequently experience the sustainable career indicators of health, happiness and productivity in contemporary labour markets.
Exploring the role of serious leisure in shaping entrepreneurial intention: insights from higher education students in China
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Authors: Ma, Yin; Wang, Xuefeng; Mohandas, Nimmi P.; Donald, William E.
Year: 2025 | IIM Tiruchirappalli
Source: Higher Education DOI: 10.1007/s10734-025-01531-y
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Our study examines how serious leisure (SL) shapes entrepreneurial intention (EI) among Chinese university students. Grounded in Social Cognitive Career Theory (SCCT), we test a model in which SL enhances career adaptability (CA), which in turn fosters EI, with social support (SS) moderating the CA-...(Read Full Abstract)
Our study examines how serious leisure (SL) shapes entrepreneurial intention (EI) among Chinese university students. Grounded in Social Cognitive Career Theory (SCCT), we test a model in which SL enhances career adaptability (CA), which in turn fosters EI, with social support (SS) moderating the CA-EI link. A two-study design integrates external and internal validity: Study 1, a cross-sectional survey of 779 undergraduates from 28 Chinese universities, establishes construct validity and tests the hypothesised associations; Study 2, a 2 x 2 vignette experiment with 308 postgraduates, confirms causality and examines second-stage moderation. Findings consistently support the model: SL boosts EI both directly and indirectly via CA, and SS strengthens the CA-EI pathway. Theoretically, this research broadens SCCT by identifying SL participation as an informal yet significant adaptive career resource, especially when situated within enabling environments like China. Practically, it suggests that higher education institutions should recognise skill-based leisure as a scaffold for EI development. Methodologically, the sequential survey-experiment design provides a robust template for future research seeking ecological and causal validity in leisure, higher education, and entrepreneurship studies.